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Journal articles on the topic 'Basis of tax assessment'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Pugachev, A. A., L. B. Parfyenova, and A. Podvezko. "Assessment of Tax competition Influence on National Tax System Competitiveness." Economics, taxes & law 12, no. 4 (2019): 143–55. http://dx.doi.org/10.26794/1999-849x-2019-12-4-143-155.

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The subject of the research is the condition of cross-country tax competition and its influence on the tax system compatibility. The urgency of the research is determined by the prospects of tax government risks mitigation tools introduction in response to the necessity to reduce budget deficit on the whole and to the increasing risks of competitiveness lowering as a result of growing tax bases mobility in particular. The purpose of the work is to assess the tax competition influence on competitiveness of national tax systems on the basis of cross-countries tax competition experience in the Eu

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2

Safitri, Jasmayani. "Motor Vehicle Tax Seen from the Tax Assessment and Collection Method." Journal Dimensie Management and Public Sector 1, no. 2 (2020): 35–39. http://dx.doi.org/10.48173/jdmps.v1i2.51.

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This study discusses the importance of motor vehicle tax and knows its provisions. The legal basis for motor vehicle tax has been regulated in number 34 of 2000. motor vehicle tax objects and taxpayers. Motor vehicle tax object and taxpayer. the tax period and the tax returns on regional tax payable constitute motor vehicle tax that must be paid by the taxpayer at one time, during the tax period or in the tax year according to the provisions of regional regulations on motor vehicle tax stipulated by the local provincial government.

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Jagrič, Timotej, and Tomaž Lešnik. "Audits as a Vaccine or Just Aspirin?" Naše gospodarstvo/Our economy 63, no. 4 (2017): 17–28. http://dx.doi.org/10.1515/ngoe-2017-0020.

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AbstractThis paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an a

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Dewi, Asih Retno. "ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)." BHUMI: Jurnal Agraria dan Pertanahan 2, no. 1 (2016): 102. http://dx.doi.org/10.31292/jb.v2i1.34.

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Abstract: Performance measurement in determining the Tax Object Acquisition Value as the basis for the imposition of duties onAcquisition of Land and Building Rights is conducted by analysis tool using assessment sales ratio (ASR). ASR analysis aims todetermine the level of conformity of Tax Object Acquisition Value (NPOP) to land market value to determine whether Tax ObjectAcquisition Value is in proportion, experienced under assessment, or over- assessment. Moreover, this technique also aims tomeasure diversity (variability) to account the level of fairness of Tax Object Acquisition Value as

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Dewi, Asih Retno. "ASSESSMENT SALES RATIO, SUATU ALAT PENGUKUR KINERJA PENETAPAN NPOP (Studi di Desa Ambarketawang, Sleman)." BHUMI: Jurnal Agraria dan Pertanahan 2, no. 1 (2016): 102. http://dx.doi.org/10.31292/jb.v2i1.237.

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Abstract: Performance measurement in determining the Tax Object Acquisition Value as the basis for the imposition of duties on Acquisition of Land and Building Rights is conducted by analysis tool using assessment sales ratio (ASR). ASR analysis aims to determine the level of conformity of Tax Object Acquisition Value (NPOP) to land market value to determine whether Tax Object Acquisition Value is in proportion, experienced under assessment, or over- assessment. Moreover, this technique also aims to measure diversity (variability) to account the level of fairness of Tax Object Acquisition Valu

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Bobyleva, Alla, Elena Zhavoronkova, and Olga Lvova. "The Assessment of Taxation Models in the Oil Sector of Russia and Foreign Countries." Moscow University Economics Bulletin 2015, no. 5 (2015): 22–45. http://dx.doi.org/10.38050/01300105201552.

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The article focuses on the key parameters of the modern tax system in the oil industry of Russia and foreign countries, the tax burden of the largest Russian and foreign oil companies and their investment and financial opportunities resulting from different tax regimes, as well as recent changes in the economic and geopolitical conditions. On the basis of the research, the conclusion about the feasibility of the strategic review of the tax regime in the Russian oil industry is made and the main directions of its improvement are suggested.

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PRONINA, L. I. "OPTIMIZATION OF TAX POLICY IN THE PERIOD 2019-2024: ECONOMIC AND SOCIAL ASPECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6, no. 12 (2020): 88–98. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.06.011.

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The article examines the prospects for budget planning for 2021-2023, analyzes the state and development of tax legislation in 2019-2020, and the modification of tax policy in the period 2021-2023, including on the basis of protection and promotion of capital investments. An assessment of the effectiveness of tax incentives and other incentive mechanisms is proposed.

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Zakharova, A. V., L. S. Samodelko, and E. A. Kirova. "Assessment of the possibility of using the digital platform of the federal tax service of Russia in determining the tax burden of the organization." Vestnik Universiteta, no. 4 (June 5, 2021): 97–105. http://dx.doi.org/10.26425/1816-4277-2021-4-97-105.

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The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian F

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Журавлева, И. А., Н. А. Назарова, and И. Р. Еремин. "1.1. Model of tax burden management of the company: problems and prospects." Audit and Financial Analysis, no. 4 (January 4, 2021): 7–23. http://dx.doi.org/10.38097/afa.2020.80.50.001.

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В статье рассматривается введение научной философии в структурно-функциональную основу функционирования системономической модели управления и оценки налоговой нагрузки в структуре периодической системы специальных законов налогономии как встроенной модели развития налоговой системы, базирующейся на фундаментальных философских принципах. В научном исследовании рассматриваются теоретические аспекты и практические выводы взаимосвязи и взаимозависимости элементов оценки и управления налоговой нагрузкой в компании и на экономику. Рассмотрены философские принципы предлагаемой ситемономической модели

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Журавлева, И. А., Н. А. Назарова, and И. Р. Еремин. "1.1. Model of tax burden management of the company: problems and prospects." Audit and Financial Analysis, no. 4 (January 4, 2021): 7–23. http://dx.doi.org/10.38097/afa.2020.80.50.001.

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В статье рассматривается введение научной философии в структурно-функциональную основу функционирования системономической модели управления и оценки налоговой нагрузки в структуре периодической системы специальных законов налогономии как встроенной модели развития налоговой системы, базирующейся на фундаментальных философских принципах. В научном исследовании рассматриваются теоретические аспекты и практические выводы взаимосвязи и взаимозависимости элементов оценки и управления налоговой нагрузкой в компании и на экономику. Рассмотрены философские принципы предлагаемой ситемономической модели

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Burunowa, Оlena. "ASSESSMENT OF THE LINK BETWEEN MACROECONOMIC DEVELOPMENT INDICATORS AND TAX REVENUES OF THE COUNTRY." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 25, 2018): 119–29. http://dx.doi.org/10.17770/sie2018vol1.3304.

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In any country, the tax system acts as the basis of the economic system. In Poland, the process of improving the tax system is constantly underway. It is aimed at unification with world norms and standards and depends on the strategic directions of the national economic development. Since the opportunities for implementation of the country's strategic development programmes depend on the level of the state income and the main indicators of national development are macroeconomic indicators, the purpose of the paper is to study the relationship between the dynamics of macroeconomic indicators an

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BOGATKINA, J. G., N. A. EREMIN, and O. N. SARDANASHVILI. "TAXPOLICY OF OIL AND GAS PRODUCING COUNTRIES." News of the Tula state university. Sciences of Earth 2, no. 1 (2020): 357–71. http://dx.doi.org/10.46689/2218-5194-2020-2-1-357-371.

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The article discusses tax models of various oil and gas producing countries. Their comparative analysis was carried out on the basis of a technical and economic assessment of the development efficiency of one of the fields in the Perm Territory. An assessment of the current tax regime showed that the development of the field is on the verge of economic efficiency. Therefore, to assess it, a reduction in the tax burden is required. It is shown that the easiest way to increase the flexibility of the tax system is to differentiate tax rates depending on the level ofproduction and prices. It is co

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13

David, P. "Aspects of the value added tax within the self assessment system and the extended guarantees for the provision of services in the countries of the European Union." Agricultural Economics (Zemědělská ekonomika) 55, No. 7 (2009): 335–46. http://dx.doi.org/10.17221/590-agricecon.

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The rules of the European Union suppose the value added tax as the only general excise tax. The need for harmonization of this tax in the existing EU member states is obvious, but the results in this field are not entirely convincing. Also the provision of services is a problematic field among others in the implementation of value added tax. It is essential to examine the issue of the value added tax, in this case, both the possibilities of the use of the self assessment system of the value added tax by the recipient of the service compared to the accounting of service including the value adde

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Karfíková, Marie, and Radim Boháč. "Tax Procedure Code in the Czech Republic." Public Governance, Administration and Finances Law Review 2, no. 1 (2017): 17–24. http://dx.doi.org/10.53116/pgaflr.2017.1.2.

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The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on

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Kellner, Martin. "Tax Amnesty 2004/2005 – An Appropriate Revenue Tool?" German Law Journal 5, no. 4 (2004): 339–46. http://dx.doi.org/10.1017/s2071832200012499.

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Tax evasion is punishable. However, by tax amnesty the state waives punishment and gives tax dodgers the chance to return to honesty. The “Act To Promote Tax Honesty” offers people who evaded taxes between the years 1993 and 2002 an opportunity to wipe the slate clean by declaring their concealed income up to 2005. This offer applies to income tax, corporate tax, turnover tax, wealth tax, trade tax, inheritance tax, gift tax and tax deductions pursuant to the Einkommensteuergesetz (Income Tax Act). Amnesty participants must pay a reduced tax rate of 25 percent on declared income within ten day

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Et al., Ankit Rathi. "A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System." Psychology and Education Journal 58, no. 2 (2021): 1226–33. http://dx.doi.org/10.17762/pae.v58i2.2265.

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In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in t

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Kolesnichenko, Dmitrii Aleksandrovich, and Olga Viktorovna Kolesnichenko. "Taxation of cryptocurrency mining in the Russian Federation: whether there is an economic basis for collecting personal income tax?" Налоги и налогообложение, no. 6 (June 2020): 35–46. http://dx.doi.org/10.7256/2454-065x.2020.6.33198.

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The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Fede

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Ewa, Uket E. "Appraisal of Self-Assessment Tax Policy in Nigeria." European Journal of Business and Management Research 6, no. 1 (2021): 189–97. http://dx.doi.org/10.24018/ejbmr.2021.6.1.693.

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Implementation of self-assessment policy is seen as enhancing tax revenue generation, reducing operational cost and operating in line with international best practices. This study was designed to appraise the self-assessment tax policy in Nigeria by exploring income streams from CIT, PPT, VAT against GDP (at current basic prices) and annual budgets from 2002 to 2019. The study applying Ordinary Least Square statistics revealed the tax streams impacted GDP both in the pre and post self-assessment periods though their impacts varied. The efficiency of the implementation of the self-assessment po

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ARKHANGELSKAYA, L. Yu. "STATISTICAL SIMULATION OF THE TAX BURDEN OF INSTITUTIONAL UNITS – A TOOL OF BUSINESS ANALYTICS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 83–89. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.015.

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In the context of the digitalization of the economy, issues of planning, preventive assessment of the possibilities for the effective functioning of various business systems, including and their tax burden as a factor in the success and safety of businessXNUMX; the development of economic, mathematical and statistical models for analyzing the reserves of their development are becoming the focus of attention of theorists and practi-tioners. A systematic solution to the problem of preventive assessment of the tax component at the institutional level as a tool for measuring the risks of economic

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Endovitsky, D. A., and D. G. Lomsadze. "Assessment of the Tax Culture and the Size of the Shadow Economy in European Studies." Space and Culture, India 7, no. 3 (2019): 196–203. http://dx.doi.org/10.20896/saci.v7i3.686.

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In the article, the authors analyse problems related to the interdependence of a country’s tax culture and the size of its shadow economy on the basis of fundamental scientific approaches and results of modern studies conducted by European scientists.

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Melnykaitė, Monika, and Agnė Ramanauskaitė. "Assessment of bringing in the progressive income taxation in Lithuania." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 96–109. http://dx.doi.org/10.15388/batp.2013.13467.

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Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the n

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Balogun, Toju Francis. "An Assessment of Property Tax Administration in Edo State, Nigeria." Indonesian Journal of Geography 51, no. 1 (2019): 69. http://dx.doi.org/10.22146/ijg.18843.

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ABSTRACTThe mode of administration of property tax determines its buoyancy. The study utilizes key informant method to examine the mode of operation of Edo State Land Use Charge. The study observes that property tax revenue mobilization in Benin Metropolis is ineffective due to unsystematic tax administration procedure employed by Land Use Charge Department. The study shows that inadequate personnel, public contempt, limited coverage of the tax base and shrouded valuation method are major problems of the Land Use Charge in Benin metropolis. It also reveals that the current property tax adminis

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Martynenko, Valentyna. "ASSESSMENT OF FAVOURABLENESS FOR THE TAX SYSTEM OF UKRAINE IN THE INTERNATIONAL CONTEXT." Baltic Journal of Economic Studies 5, no. 2 (2019): 124. http://dx.doi.org/10.30525/2256-0742/2019-5-2-124-130.

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The purpose of the article is to study the background and key factors that ensured an increase in the ranking of the Ukrainian tax system favourableness from the 174th position to the 43-d position during 2005–2016 – the greatest progress in the whole history of the “Paying Taxes” ranking. Methodology. The research was made on the basis of the countries ranking method according to the tax system favourableness, conducted by the World Bank together with the consulting firm PricewaterhouseCoopers for the implementation of the annual “Paying Taxes” ranking. The ranking is based on the analysis of

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Lešnik, Tomaž, Timotej Jagrič, and Vita Jagrič. "VAT Gap Dependence and Fiscal Administration Measures." Naše gospodarstvo/Our economy 64, no. 2 (2018): 43–51. http://dx.doi.org/10.2478/ngoe-2018-0011.

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AbstractThe paper examines the VAT gap estimated on the basis of VAT tax returns. The assessment of tax gap dependence is examined based on macroeconomic influences and the measures of the Slovenian fiscal administration. Regarding the latter, the number of audits being performed and the effects of audit activity (tax yield) have been considered. The results of the analysis support the thesis that the tax gap is reduced in conditions of economic growth. The fiscal administration measures showed the desired effect. An important factor lowering the gap was proven to be the number of (VAT) audits

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Poudel, Resam Lal. "Tax Knowledge Among University Teachers In Pokhara." Journal of Nepalese Business Studies 10, no. 1 (2018): 69–77. http://dx.doi.org/10.3126/jnbs.v10i1.19134.

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Tax knowledge is the major factor contributing to raise revenue for the country. The objective of this study is to investigate the level of tax knowledge of university teachers. Questionnaire has been administered including five point likert scale classifying different items of tax knowledge from 193 university teachers in Pokhara employing convenience sampling method. The results suggestes that tax knowledge has a significant impact, even though the level of tax knowledge varies significantly among respondents. The result indicates that more attention should be given to deliver tax related in

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Joseph, Sally-Ann. "Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration." Federal Law Review 45, no. 1 (2017): 17–38. http://dx.doi.org/10.1177/0067205x1704500102.

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The taxation of sovereign wealth funds is an important issue for governments as they are both investors and need to attract investment. Operating in global markets, how these funds are taxed can affect investment location decisions. In Australia there are currently no legislative provisions for these investments and issues of residency, applicability and terminology hamper the use of tax treaties. The basis of how sovereign wealth funds are taxed in Australia is administrative where tax exemptions are provided on the basis of private ruling applications. It is an inefficient and costly process

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OLIYNYK, Yana, and Maria KUCHERIAVA. "Assessment of Ukraine’s readiness for international automatic exchange of information for tax purposes." Fìnansi Ukraïni 2021, no. 2 (2021): 85–97. http://dx.doi.org/10.33763/finukr2021.02.085.

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The implementation of a constituent element of a three-tier model of transfer pricing documentation – a report in the context of the countries of the multinational group of companies – is a prerequisite for Ukraine's joining the Multilateral Competent Authority Agreement as a measure for implementation of Action 13. The Ministry of Finance of Ukraine, together with the State Tax Service of Ukraine, developed a Roadmap on preparation and harmonization of the draft regulatory legal acts necessary to ensure implementation of the Law of Ukraine dated January 16, 2020 No. 466-IX, according to which

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Felis, Paweł. "Agricultural tax fiscal efficiency in Poland." Management Theory and Studies for Rural Business and Infrastructure Development 37, no. 1 (2015): 38–47. http://dx.doi.org/10.15544/mts.2015.04.

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The article is aimed at the verification of research hypothesis according to which the current construction of agricultural tax in Poland is inefficient in terms of taxation. It has been possible thanks to the analysis of fiscal efficiency of this tax. Therefore, it focuses on the tax revenue as well as the tax assessment and collection related costs. In order to accomplish the aim it was necessary to define the idea of agricultural tax fiscal efficiency and to indicate its determinants. The discussion, due to the specific nature of agricultural tax, is based primarily on the Polish literature

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Yumayev, M. M. "Mineral Extraction Tax: Evolution and New Realities." Economics, taxes & law 12, no. 5 (2019): 142–53. http://dx.doi.org/10.26794/1999-849x-2019-12-5-142-153.

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The subject of the research is mineral extraction tax evolution as the main rental payment in mineral resources sector.The purposesof the work are to determine the role of the mineral extraction tax in the current taxation system, assessment of its influence on the extracting industries development, studying key problems in taxation methodology and policy, proposals on the development of mineral extraction tax mechanisms submission. The author analyses the tax current state, compliance to the criteria of economic efficiency and principles of taxation, the reforming of the mineral extraction ta

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Breckenridge, S. "CAPITAL GAINS TAX IN THE PETROLEUM INDUSTRY." APPEA Journal 26, no. 1 (1986): 23. http://dx.doi.org/10.1071/aj85002.

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Eleven years after a previous abortive attempt, another Federal Labor Government has announced its intention to incorporate into the Australian fiscal scene a capital gains tax. The tax is to be levied at marginal and corporate income tax rates on 100 per cent of inflation adjusted gains realised on assets acquired on and after 20 September 1985.Whilst the Government expects its revenue yield to be low even at the end of five years of operation, the cost of protective administration and compliance to be incurred by taxpayers will be substantial.There are substantial areas of uncertainty in the

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Jarczok-Guzy, Magdalena. "The IMPACT OF TAX INSTRUMENTS ON THE ORGANIC FOOD MARKET IN POLAND." Acta Scientiarum Polonorum. Oeconomia 19, no. 4 (2021): 59–68. http://dx.doi.org/10.22630/aspe.2020.19.4.41.

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This article is an analysis and assessment of the impact of tax instruments on the organic food market in Poland. The assessment was made on the basis of primary data obtained by the author as part of a survey conducted on the inhabitants of the Silesian Voivodeship. In Poland, the VAT rates on food vary, depending on the product classification code. They can be 23%, 8% or 5%. Organic food has not been treated exceptionally, while changes introduced in the tax rates in July 2020 for specific foods are quite significant. The impact of these changes on organic food purchases has been determined

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Voss, Grażyna. "Information and Strategic Aspects of Financial Statements in the Assessment of their Users." Folia Oeconomica Stetinensia 19, no. 2 (2019): 176–87. http://dx.doi.org/10.2478/foli-2019-0021.

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Abstract Research background: General purpose financial statements constitute a source of financial information used by different groups of stakeholders. However, the frequency of changes concerning the form and content of reports insinuates uncertainty in relation to the credibility and thorough understanding of included information. Purpose: The aim of the article is to verify the suitability and utilisation of financial statements in decision-making processes and evaluation of their reliability as assessed by unit managers and tax advisors. Research methodology: In the first half of 2018 a

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Расулев, А. Ф., та С. А. Воронин. "РЕФОРМА ОПОДАТКУВАННЯ В РЕСПУБЛІЦІ УЗБЕКИСТАН: НОВІ РИЗИКИ І НОВІ МОЖЛИВОСТІ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (20 липня 2020): 60–70. http://dx.doi.org/10.32620/cher.2020.2.08.

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Using an integrated approach to tax reform creates opportunities for achieving the goals and objectives of the country's socio-economic development. The purpose of the study is to evaluate the effectiveness of tax reform, to consider the conformity of the measures taken with the theoretical and methodological foundations, and on this basis to develop recommendations for improving existing tax instruments. The subject of the study is the development of the tax sphere of Uzbekistan in the context of economic liberalization and the strengthening of market mechanisms. Methods of economic research:

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Maslak, O., та T. Odintsova. "ОЦІНКА ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ РЕСУРСІВ РЕГІОНУ НА ОСНОВІ ОПТИМІЗАЦІЇ ПОДАТКОВОГО НАВАНТАЖЕННЯ". Transactions of Kremenchuk Mykhailo Ostrohradskyi National University 2 (29 квітня 2019): 79–86. http://dx.doi.org/10.30929/1995-0519.2019.2.79-86.

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Dmitro Dema and Iryna Shevchuk. "STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION." European Cooperation 2, no. 42 (2019): 19–34. http://dx.doi.org/10.32070/ec.v2i42.38.

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The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive

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KURILOV, YEVHEN. "INTERNATIONAL EXPERIENCE IN PROCESSING AND ASSESSMENT BY REGULATORY AUTHORITIES OF TRANSFER PRICING RISKS." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 296, no. 4 (2021): 156–62. http://dx.doi.org/10.31891/2307-5740-2021-296-4-25.

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The article analyzes and summarizes the international experience of regulatory authorities in dealing with transfer pricing risks as one of the basic elements of tax control over taxpayers’ compliance with transfer pricing rules. An efficient process for processing and assessing transfer pricing risks helps to ensure quality selection and increase the effectiveness of audits of controlled transactions, increase the efficiency of the use of limited resources, as well as greater tax certainty and reduce the number of unreasonable audits. As a result of the study: international experience was sum

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NAZAROVA, N. A. "TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 136–42. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.024.

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The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for usin

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KHOMIAK, Myroslav. "ESTIMATION OF FISCAL SPACE OF LOCAL BUDGETS IN THE CONTEXT OF UKRAINIAN REGIONS DEVELOPMENT." WORLD OF FINANCE, no. 1(50) (2017): 69–81. http://dx.doi.org/10.35774/sf2017.01.069.

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Introduction. Fiscal decentralization, which is now actively being implemented in Ukraine, provides for increasing the level of fiscal autonomy of local budgets. In this context, it is necessary to assess the real possibilities of local governments to form a fiscal space, which should be understood as the ability to generate income and to implement rational expenditure in order to achieve regional development goals. Purpose. The goal of the article is a quantitative assessment of the fiscal space of local budgets to identify promising areas of fiscal decentralization in Ukraine. Methods. The t

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DEMIANYSHYN, Vasyl. "TAX MECHANISM OF BUDGET REVENUES FORMATION: THE CONCEPTUAL FOUNDATIONS OF THEORY AND MODERNIZATION TRENDS." WORLD OF FINANCE, no. 2(51) (2017): 84–96. http://dx.doi.org/10.35774/sf2017.02.084.

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Introduction. In Ukraine there is no fundamental theoretical and practical research of tax mechanism. The mechanism's great importance for both financial theory and practice together with the existence of deficiencies and problems determine the relevance of research topic. Purpose. Evaluation of theoretical and practical principles of tax mechanism, developing recommendations for its improvement. Results. The research shows the essence of tax mechanism and approaches to its treatment in the broad and narrow sense, particularly as a set of techniques and methods by which the government using ta

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Ovchar Serhii, Ovchar Serhii. "FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY." Socio World-Social Research & Behavioral Sciences 03, no. 01 (2021): 123–27. http://dx.doi.org/10.36962/swd03012021123.

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The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. M

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MESHKOVA, D. A., and Yu A. TOPCHI. "COMMERCIAL AND MANAGEMENT EXPENSES AS A FACTOR IN THE FORMATION OF TAXABLE PROFIT OF THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 15–18. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.003.

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The article examines commercial and management expenses from the point of view of their impact on the reduction of profit from sales and, ultimately, on the formation of profit before tax. According to the ac-counting (financial) statements of enterprises, the corresponding calculations were made and an assessment of this impact was given on the basis of two relative indicators.

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Karabachinskiy, A. L., G. N. Mezentsev, and S. I. Tseluyko. "THE REGION OF EXISTENCE AND MATHEMATICAL MODEL TAX-FREE ECONOMY." Bulletin of the Tver State Technical University. Series «Social Sciences and Humanities», no. 3 (2020): 89–113. http://dx.doi.org/10.46573/2409-1391-2020-3-89-113.

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The article raises the theoretical problem of determining the possible sustainable functioning of the economy in the emission formation of budget revenues in compliance with the conditions of the absence of inflation or its availability within controlled limits. Describes the historical conditionality of occurrence of the tax economy, the interaction between the processes of circulation of money and commodity masses, but also the inefficiency of the tax system in the conditions of monetary circulation. The possibility of an evolutionary transition to the tax-exempt economy in the regime of con

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Dmytryk, Olha, and Oksana Makukh. "ECONOMIC PRINCIPLES OF TAXATION: PROBLEMS OF DEFINITION AND EMBODIMENT IN THE TAX LEGISLATION OF UKRAINE AND THE EUROPEAN STATES." Baltic Journal of Economic Studies 6, no. 2 (2020): 32–38. http://dx.doi.org/10.30525/2256-0742/2020-6-2-32-38.

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Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the property of individuals and legal entities. At the same time, establishing the optimum level of taxation for both taxpayers and the state is an important factor for economic uplift, ensuring the balance of public and private interests in tax and legal regulation, under which there is a proper financial support for the performance of the tasks a

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Cuvillier, Rolande. "Equality of Treatment for Housewives in Tax and Benefit Systems: A Proposal." Journal of Social Policy 22, no. 4 (1993): 439–60. http://dx.doi.org/10.1017/s0047279400020997.

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ABSTRACTIt is proposed in this article to integrate housewives into tax and benefit systems, in their own right, on the basis of what can be considered as ‘work’ in their case: housekeeping for a husband. The implications as regards the assessment of working time and earnings are examined, as well as the consequences from the point of view of liability to income tax and National Insurance contributions. The basis proposed would serve to recognise personal rights to social benefits to replace rights that are derived from a husband.The author reviews a number of objections raised by the proposal

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Luchko, M., and R. Ruska. "Modeling and analysis of value added tax revenues: certain issues of application in Ukraine." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 137–48. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.137.

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The issues of modeling and analysis of revenues to the budget of value added tax using the mathematical ARIMA model by means of STATISTIKA package are investigated in this paper. Based on its application, recommendations for forecasting the revenues of this tax on the basis of current trends in its receipt are formed. On the basis of universal and non-universal argumentation and empiriсal data, the payment of this tax by business entities is considered. Value added tax (hereinafter – VAT) is an important indicator of the country's budget. The reliability and reality of the planned VAT indicato

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Todorović, Miodrag, Ivan Stanković, and Samir Ljajić. "Tax Audit as a Significant Factor in Suppressing Tax Evasion." Economic Themes 55, no. 2 (2017): 161–78. http://dx.doi.org/10.1515/ethemes-2017-0010.

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AbstractThe fact that an enormous portion of the public revenue is lost through tax evasion indicates the inevitability of taking various measures to suppress it. According to the latest statistics, the outflow from the gross domestic product through tax evasion is 30%. The aim of this paper is to point to the systematisation of the matter relating to an assessment of the efficiency of tax audit as a pillar of the reduction of tax evasion and informal economy in our country. Methodology implies a descriptive research. Collected data were meticulously analysed by means of basic arithmetic opera

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Sobotková, Veronika. "Comparing the effect of the application of thin capitalization rules on the tax burden of taxpayers in the Czech Republic with respect to detailed definition of joint persons." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 453–64. http://dx.doi.org/10.11118/actaun201058060453.

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Thin capitalization rules were introduced in the Czech law on income tax in 1993. During the time of their existence in the law, they however passed through numerous changes, which resulted in a non-uniform exercise of the rules and caused legislative chaos. Due to these reasons, lawmakers subjected them to an essential transformation in 2009 in effort to adjust a stricter regime for the application of thin capitalization rules and to enact their uniform assertion in all credit and loan contracts including annexes regardless of closing date from the beginning of taxing period 2010. In this con

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Osennyaya, A. V., B. A. Khakhuk, A. A. Kushu, and A. A. Kolomytseva. "Improvement of methods of cadastral valuation of real estate on the basis of urban development value of the territory. Part I." Voprosy regionalnoj ekonomiki 35, no. 2 (2018): 53–60. http://dx.doi.org/10.21499/2078-4023-2018-35-2-53-60.

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The article States that through existing methodological approaches to the valuation of cadastral value it is impossible to make an adequate assessment and change the tax base evenly. The authors have developed a step-by-step methodology for determining the cadastral value of real estate based on the definition of urban land value, its approbation and analysis of the results in terms of their relationship with the approved cadastral value and compliance with the prevailing market realities.

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SOKOLOVSKA, Alla. "Evaluation of tax benefits effectiveness for certain types of activities in Ukraine." Fìnansi Ukraïni 2021, no. 5 (2021): 58–81. http://dx.doi.org/10.33763/finukr2021.05.058.

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One of the stages of effective public administration of the processes of granting and applying tax benefits is to assess its effectiveness and efficiency in order to determine the feasibility of further use of tax benefits or adjustments to the policy of state support of economic agents using tax levers. The purpose of the article is to evaluate the effectiveness and efficiency of the application of tax benefits in Ukraine on the basis of methodological approaches developed by Western scientists, if the necessary information is available. The object of the study is the tax benefits introduced

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Voronin, S. A., and A. H. Ubaidullaeva. "USE OF SCIENTIFIC AND METHODOLOGICAL BASES OF TAXATION WHEN PERFORMING TAX REFORMS IN THE REPUBLIC OF UZBEKISTAN." Territory Development, no. 1(19) (2020): 88–96. http://dx.doi.org/10.32324/2412-8945-2020-1-88-96.

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The article considers the views of representatives of various scientific schools on the problems of taxation. The evolution of scientific views that determine the role of the state in tax matters is shown. The tendency of convergence of scientific theories, scientific and methodological approaches to the implementation of tax policy is noted. The assessment of measures taken in Uzbekistan to improve the tax sphere for their compliance with the criteria of scientific theories of taxation, as well as foreign experience, has been carried out. Based on the results of the study, recommendations wer

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