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Journal articles on the topic 'Calculation of excise tax'

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Published: 2 June 2025

Last updated: 31 July 2025

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1

Oʻtayev, Suyun. "IMPROVEMENT OF EXCISE TAX ADMINISTRATION." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 991–94. https://doi.org/10.5281/zenodo.10899949.

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<em>This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.</em>

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David, Petr, and Milan Palát. "Development of average prices of cigarettes with regard to taxation changes in 2001–2009 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 51–64. http://dx.doi.org/10.11118/actaun200957060051.

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In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical. Through the combination of a specific tax and an ad valorem tax a combined excise was imposed on cigarettes. Over the years, many changes occurred in the cigarette excise in the Czech Republic. This paper provides the calculation of an average price of cigarettes both weighted and unweighted, which is adjusted for amounts of all taxes imposed on cigarettes in the Cz

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Oʻtayev, Suyun. "ACCOUNT OF EXCISE TAX AND ITS ROLE IN THE ECONOMY." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 1007–10. https://doi.org/10.5281/zenodo.10900022.

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<em>This article discusses the calculation of excise tax and its role in the country's economy. Excise tax rates in force in the Republic of Uzbekistan and their role and influence in the formation of budget revenues are covered.</em>

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Sirenko, Mykhailo. "ACTUAL ASPECTS OF CALCULATION AND PAYMENT OF EXCISE TAX." Knowledge, Education, Law, Management 2, no. 4 (2020): 166–70. http://dx.doi.org/10.51647/kelm.2020.4.2.30.

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Nogina, Oksana A. "The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient." Theoretical and Applied Law, no. 3 (June 7, 2020): 79–83. https://doi.org/10.5281/zenodo.15425687.

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This article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax regulation calculation of anadditional payment by the settlement method when determining the unfounded tax benefi t received by the taxpayer. 

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Linegar, Daniel J., and Corne van Walbeek. "The effect of excise tax increases on cigarette prices in South Africa." Tobacco Control 27, no. 1 (2017): 65–71. http://dx.doi.org/10.1136/tobaccocontrol-2016-053340.

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IntroductionThe effectiveness of excise tax increases as a tool for reducing tobacco consumption depends largely on how the tax increases impact the retail price. We estimate this relationship in South Africa for 2001–2015.DataStatistics South Africa provided disaggregated cigarette price data, used in the calculation of the Consumers’ Price Index. Data on the excise tax per cigarette were obtained from Budget Reviews prepared by the National Treasury of South Africa.MethodsRegression equations were estimated for each month. The month-on-month change in cigarette prices in February through Apr

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SOTNICHENKO, О.A., and О.A. HNATENKO. "Conceptual principles of excise taxation adjusting in Ukraine." Market Relations Development in Ukraine №5(216)2019 130 (July 15, 2019): 26–32. https://doi.org/10.5281/zenodo.3335923.

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Subject of investigation: taxation by excise tax in Ukraine and its feature. The aim of research: to analyse the features of indirect taxation realization in Ukraine on the example of excise tax. Methodology of the executed work: searching on present methodological and scientific literature with the analysis of found material, finding out of cause–effect relations, analysis of documentation and results of researchers’ activity on issue of undertaken research. Results of research: The article is investigation of such kind of indirect taxes in Ukraine as excise tax. The role of excis

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Aguzarova, Larisa A., and Georgy V. Khugaev. "SOME ASPECTS OF EXCISE TAXATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/4, no. 147 (2024): 257–62. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.04.033.

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The scientific article examines current issues of excise taxation in the Russian Federation. It is noted that currently the main source of revenue generation for the budgetary system of our state is taxes, and an effectively operating modern tax system is of decisive importance for the successful functioning of the domestic economy. It is quite obvious that the reforms carried out in Russia have demonstrated that gaps in the tax system are one of the significant reasons for the controversial issues in the state of the country’s economy. Of course, this required the development of a new fiscal

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Polvanov, Shamsiddin Asliddin ogli. "THE SYSTEM OF CALCULATION OF VALUE ADDED TAX AND ITS IMPROVEMENT." Innovations in economy 5, no. 5 (2022): 5. https://doi.org/10.5281/zenodo.7220045.

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This scientific article presents the author's opinions on the development evolution of the value added tax, its role in the tax system. Also, the practice of developed foreign countries on the introduction of VAT has been analyzed. In addition, the extent of the impact of VAT on the activities of business entities was analyzed.

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David, Petr. "Why and how to tax cigarettes." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 43–50. http://dx.doi.org/10.11118/actaun201159040043.

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Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the role which should be fulfilled by cigarette excise taxes necessarily requires knowledge of the costs of cigarette consumption, which may be used to calculate the specific tax burden on cigarettes for the particular case of the Czech Republic and to formulate general conclusions and recommendations fo

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Bazhenova, Olena, and Liudmyla Demydenko. "CUSTOMS TARIFF INSTRUMENTS THAT REGULATE IMPORT OPERATIONS OF TOBACCO PRODUCTS AND SUBSTITUTES." Problems and prospects of economics and management, no. 1(33) (2023): 66–74. http://dx.doi.org/10.25140/2411-5215-2023-1(33)-66-74.

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The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported

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Terekhov, A. M. "Proposals for the development of the system of taxation of transport tax (passenger car transport)." Statistics and Economics 16, no. 4 (2019): 14–25. http://dx.doi.org/10.21686/2500-3925-2019-4-14-25.

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The purpose of the study is to analyze the current system of transport taxation and develop proposals for its improvement. The article is devoted to the identification of ways to improve the system of taxation of transport tax on road transport in the Russian Federation, including the optimization of the current method of calculating the tax.Materials and methods. The article analyzes the literary sources of normative, reference and scientific literature on the organization of transport taxation. Based on the analysis of normative legal documentation the method of calculation of the transport

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Riabchyn, Oleksiy, Nadiia Novytska, and Inna Khliebnikova. "Conceptual approaches to improving carbon dioxid taxation in Ukraine." Economy and forecasting 2021, no. 4 (2021): 44–61. http://dx.doi.org/10.15407/econforecast2021.04.044.

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The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxat

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Riabchyn, Oleksiy, Nadiia Novytska, and Inna Khliebnikova. "Conceptual approaches to improving carbon dioxid taxation in Ukraine." Ekonomìka ì prognozuvannâ 2021, no. 4 (2021): 53–73. http://dx.doi.org/10.15407/eip2021.04.053.

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The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxat

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Магомедова, Р. М., Х. М. Мусаева, and А. М. Курбанова. "Priority areas for realizing the potential of excise taxation at the present stage of the Russian Federation." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 164–68. http://dx.doi.org/10.34925/eip.2022.147.10.027.

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В данной статье рассматриваются и анализируются ключевые проблемы, сдерживающие поступления акцизов в бюджеты разных уровней на современном этапе Российской Федерации. Актуальность темы исследования предопределяется существующей необходимостью выявления путей наиболее полной реализация фискального и регулирующего потенциала акцизного налогообложения в современных условиях. В ходе подготовки статьи использовались методы научного поиска, статистических исследований, структурного анализа, систематизации и обобщения, группировки и выборки, комплексного и системного подхода. В статье выделены проти

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Liu, Kexin, Hong Shi, Bin Liu, and Xiaorong Jian. "Research on New Energy Vehicle Market Penetration Rate Based on Nested Multinominal Logit Model." World Electric Vehicle Journal 12, no. 4 (2021): 249. http://dx.doi.org/10.3390/wevj12040249.

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This article uses the NMNL (nested multinominal logit) model to analyze the impact of different policies on the cost of owning a vehicle by a consumer and discusses the changes in the share of various fuel-driven types of passenger vehicles that may be brought by different policy portfolios. This article also considers the differences in the development of various technical routes, conducts the nested classification calculation of different models, divides the differences in product preferences and obtains the market share results that are more in line with the market development status, provi

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Anciūtė, Aurelija. "Tax Payment Trends in Lithuania in 2008–2009." Lietuvos statistikos darbai 49, no. 1 (2010): 40–46. http://dx.doi.org/10.15388/ljs.2010.13946.

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 The article discusses the most important changes in the Lithuanian tax system, which took effect on 1 January 2009. The main focus is on tax payment trends, i.e. what are the patterns of tax revenue stream determined by the legal basis, how the revenue stream is influenced by legislative changes, what is the relationship between the country’s economic situation and the main sources of national budget revenue (value added, individual and company income taxes, excise duties). Changes in the tax system can be divided into several categories: changes in tax rates, abolition of tax

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18

Aprilia, Baiq Siswari, Fathurrahman Fathurrahman, and Baiq Dewi Lita Andiana. "ANALISIS PENERAPAN PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 UU NOMOR 7 TAHUN 2021." Jurnal Kompetitif 11, no. 1 (2025): 31–36. https://doi.org/10.47885/kompetitif.v11i1.39.

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This study aims to analyze the application of the calculation and deduction of Income Tax Article 21 at theRegional Development Planning Agency (BAPPEDA) of West Lombok Regency, as well as its compliancewith the provisions stipulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Theresearch method used is descriptive with a quantitative approach, which involves collecting data related topayroll lists, tax calculations, and proof of tax deductions from 42 permanent employees in 2023. The results ofthe study show that there are significant differences between the calculati

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19

Tella, Sarat Chandra. "Excise Tax Calculation for the EU Member States & Third countries using SAP Cloud Solution (SCP)." International Journal of Computer Trends & Technology 68, no. 10 (2020): 9–13. http://dx.doi.org/10.14445/22312803/ijctt-v68i10p102.

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20

Gorący, Jarosław, and Iwona Markowicz. "Problems of Excise Tax on the Example of Import of Plastic Lubricants." Metody Ilościowe w Badaniach Ekonomicznych 25, no. 3 (2024): 134–43. http://dx.doi.org/10.22630/mibe.2024.25.3.12.

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The paper attempts to present the issue of excise taxation of goods - plastic greases. The specificity of the product such as plastic greases and the gap in existing tax regulations will be explained. Excise tax and the method of calculating it will be discussed. The dynamics of the volume of imports of goods to Poland will be presented and problems related to separating the volume of imports of plastic greases will be indicated. The paper will propose an attempt to identify the lubricants in question by CN codes (EU "Combined Nomenclature" - tariff and statistical nomenclature for goods). The

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Vellios, Nicole, and Corné van Walbeek. "Tax revenue lost due to illicit cigarettes in South Africa: 2002−2022." BMJ Open 14, no. 3 (2024): e077855. http://dx.doi.org/10.1136/bmjopen-2023-077855.

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ObjectiveTo estimate lost excise and value-added tax (VAT) revenue as a result of illicit cigarette trade from 2002 to 2022.DesignUsing gap analysis, we estimated the number of illicit cigarettes by calculating the difference between the number of self-reported cigarettes (derived from nationally representative surveys) and the number of legal (tax-paid) cigarettes (derived from government sources) from 2002 to 2022. We then calculated the excise and VAT revenue that the government lost through illicit trade, taking into account that some people would have quit or reduced their consumption if

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22

Ohon, Tsezar. "INDIRECT TAXES AND THEIR IMPACT ON THE FORMATION OF BUDGET REVENUES." Actual Problems of Economics 1, no. 260 (2023): 36–44. http://dx.doi.org/10.32752/1993-6788-2023-1-260-36-44.

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The article is devoted to the study of the trends of indirect taxes, which are a significant component of tax revenues to the state budget and play a leading role as a tax instrument for regulating the interests of the state and business in the context of the development of the national economy. In the process of research, the distinguishing features of indirect taxes regarding their role and place in the process of budget revenue formation, in particular, value added tax in comparison with excise tax and customs duty, and the main problems of their management in the system of national economy

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Piskova, Zhanna V., and Viktoria N. Varenyk. "PECULIARITIES OF TAX MANAGEMENT OF MICROENTERPRISES SELLING TOBACCO PRODUCTS IN THE CONDITIONS OF MARTIAL LAW." Європейський вектор економічного розвитку 1, no. 34 (2023): 100–118. http://dx.doi.org/10.32342/2074-5362-2023-1-34-8.

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The article examines the peculiarities of tax management on the example of microenterprises selling tobacco products operating in wartime. The sequence of opening a business entity is considered. The author notes the peculiarities of the selected types of economic activity, in particular, the mechanism for obtaining a permit to sell tobacco products, obtaining licenses for retail and wholesale trade in tobacco products. The current organizational structure of a microenterprise is analyzed. The author considers the existing individual tax system of an enterprise with due regard for the peculiar

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Kalinin, Alexey. "On «tax productivity» of Russian manufacturing industry." Obshchestvo i ekonomika, no. 11 (2021): 88. http://dx.doi.org/10.31857/s020736760017488-5.

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The government considers economy as a source for solving its problems, such as the production of public goods, the redistribution policy, etc. Since the mechanism for collecting these resources is taxation, a “tax productivity” may be of interest along with labor productivity expressed in the income or added value created. The possibility of calculating this indicator at the micro level (data of taxpayers) appeared with the Federal Tax Service of Russia publication of open data on tax paid, the average personnel headcount and other enterprise indicators. According to the open data available, c

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Revita, Maria Lapriska Dian Ela, Dian Berliansyah Putra, Heri Aryadi, and Natal Indra. "Calculation of Value Added Tax as A Tax Obligation for Taxable Entrepreneurs." INTERACTION: Jurnal Pendidikan Bahasa 10, no. 1 (2023): 331–38. http://dx.doi.org/10.36232/jurnalpendidikanbahasa.v10i1.4171.

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The economic activities that we carry out on a daily basis, consciously or unconsciously, actually come into direct contact with taxes, namely VAT (Value Added Tax). VAT is a levy imposed on a sale and purchase transaction of Taxable Goods/Services conducted by a Taxable Entrepreneur (PKP). PKP can be subject to sanctions in the form of administration such as fines and/or interest to criminal sanctions if they are late in making tax invoices and reporting periodic tax returns. Calculation of VAT Value, which includes Input VAT and Output VAT is carried out, to determine Underpaid VAT or Overpa

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Bedrynets, Myroslava. "System of tax revenues forecasting in Ukraine: theory and reality." University Economic Bulletin, no. 42 (June 19, 2019): 171–79. http://dx.doi.org/10.31470/2306-546x-2019-42-171-179.

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The article is devoted to the problem of improving the system of forecasting tax revenues in Ukraine. Forecasting tax revenues in the budget system is a key tool for implementing the state tax policy. This process represents a systematic work on the calculation of tax revenues for the future. The purpose of tax forecasts is to identify, for a certain time period, tax revenues, taking into account their economically justified level.The author proved that this sphere of public administration and economic-analytical practice requires improvement, taking into account progressive developments, whic

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ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth

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ARCHVADZE, JOSEPH. "TAX BURDEN OF EMPLOYED PERSONS." Globalization and Business 4, no. 7 (2019): 79–86. http://dx.doi.org/10.35945/gb.2019.07.010.

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Tax burden demonstrates very precisely the scope of fiscal pressure on business and population by the state. In Georgia physical persons are taxed as by direct taxes (income tax is 20%), as indirect taxes. In the end they have much influence on population’s purchasing power. More than population’s cash income comes from the salaries, accordingly income tax, VAT and excise could be considered as the tax burden of salaries. According to the calculation by this principle, the salary tax burden in Georgia is 39.2 %. In the last 7 years (In comparison with the year 2012) because of the rapid growth

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Mykola, PASICHNYI. "TOBACCO PRODUCTS MARKET: FISCAL AND REGULATORY ROLE OF TAXATION." INTERNATIONAL SCIENTIFIC-PRACTICAL JOURNAL "COMMODITIES AND MARKETS" 39, no. 3 (2021): 26–41. http://dx.doi.org/10.31617/tr.knute.2021(39)02.

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Background.The tobacco taxation policy’s fiscal efficiency should be comprehensively examined, taking into account both the criteria for the amount of the collected tax revenues to the budget system and the specific share of the hidden tax base, which is part of the shadow economy. The analysis of recent research and publications has shown that despite the availability of some scientific investigations, it is advisable to further develop the main provisions on the tobacco excise tax collection for Ukraine, taking the current market trends and the potential threats into account. The aim of thi

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Aryani, Farida, and Candra Romanda. "DAMPAK PENERAPAN TARIF PAJAK EFEKTIF RATA-RATA (TER) TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI KARYAWAN TETAP PADA PT. ANUGRAH SEKAYU." Jurnal Ilmiah Akuntansi Rahmaniyah 7, no. 2 (2024): 221. http://dx.doi.org/10.51877/jiar.v7i2.346.

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This descriptive research is aiming to analyze the impact of implementing TER on the calculation of PPh 21 WPOP for permanent employees at PT. Anugrah. The analysis technique is conducted by comparing calculation of PPh 21 WPOP based on tariffs 17 UU-HPP 7 of 2021 with TER based on PMK 168 of 2023. The secondary data is in the form of all income and calculation of PPh 21 for 32 WPOP permanent employees of PT. Anugrah. The results of this research show the calculation of PPh 21 WPOP a month for 32 permanent employees by applying TER is Rp 3,888,343, while the PPh calculation based on the articl

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Witkowski, Andrzej. "Budowa administracji skarbowej w pierwszych latach Polski międzywojennej." Miscellanea Historico-Iuridica 19, no. 2 (2020): 319–48. http://dx.doi.org/10.15290/mhi.2020.19.02.15.

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The purpose of this article is to present the process of building fiscal administration in the first years of interwar Poland, which ended with the adoption and gradual extension of the territorial scope of the binding law of July 31, 1919, on the temporary organization of tax authorities and offices. It replaced the post-partition solutions, which were initially subject to temporary changes. Considerations concerning the organization and scope of activities of the fiscal administration are complemented by comments illustrating the efforts of the Ministry of the Treasury to employ and train ta

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Totska, Olesia, and Vitalii Onysiuk. "Analysis and forecasting of seasonal fluctuations in budget revenues of different levels under martial law as a component of effective public finance management in Ukraine." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 2 (93) (June 7, 2024): 121–28. https://doi.org/10.26906/eir.2024.2(93).3395.

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The purpose of the article is to analyse and forecast seasonal fluctuations in tax revenues to the State Budget of Ukraine from Volyn region, as well as to local budgets of Volyn region. In 2022–2023, the State Budget of Ukraine received the largest amount of funds from VAT on goods imported into the customs territory of Ukraine; customs duties on goods imported by business entities; excise tax on vehicles imported into the customs territory, as well as PIT paid by tax agents on taxpayer's income in the form of wages; and military PIT. The local budgets of Volyn region received the largest sha

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Kashirina, Marina Valentinovna. "Oil extraction and refining: problematic questions of taxation and administration." Налоги и налогообложение, no. 3 (March 2020): 56–66. http://dx.doi.org/10.7256/2454-065x.2020.3.32588.

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The subject of this research is the examination of relevant problems of taxation and administering the oil sector companies in the conditions of changes in oil prices. Special attention is given to the analysis of results of the conducted policy within the framework of tax maneuver with regards to hydrocarbons extraction activity. The goal consists in the analysis of the impact of changes in taxation legislation related to increase in the rates of excise duty for the refined petroleum and introduction of damping mechanism for oil refining companies, as well as improvement of taxation and admin

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Berlizev, R. N. "Prospective Directions of Personal Income Changes in the Context of Changing Legislation in the Russian Federation." Economics and Management 26, no. 6 (2020): 649–55. http://dx.doi.org/10.35854/1998-1627-2020-6-649-655.

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The topic of the study is relevant in light of changes in tax legislation pertaining to the current personal income tax system. From January 1, 2021, the personal income tax rate will change from 13 to 15 percent for incomes exceeding 5 million rubles (applies only to the amount over 5 million), which is basically the first step in the transition from a flat personal income tax rate to a progressive one.Aim. The presented study proposes and substantiates by calculation a new approach to calculating personal income tax based on a progressive rate.Materials and methods. This study uses generaliz

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Chotibul Umam, Ismail, and Mardi Chandra. "Bea Office Authority And Taxes In Obtaining Access To Financial Information For Customs Value Determination." Journal of Law and Regulation Governance 2, no. 1 (2024): 124–41. http://dx.doi.org/10.57185/jlarg.v2i1.30.

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In import activities, importers will submit an Import Declaration of Goods for the imported items based on the documents they possess. They will self-assess the customs tariff and value for calculating the customs duties, as well as calculate and pay the applicable charges, including customs duties, value-added tax, luxury goods tax, and income tax. The Customs and Excise Officer will determine the customs value based on the Import Declaration of Goods submitted by the importer, as stipulated by the Customs Law. On one hand, importers may potentially declare a lower customs value to reduce the

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Pavelko, O., O. Osadcha, M. Myronets, Z. Los, M. Koshchynets, and L. Uhryn. "Optimization of forestry indirect and direct taxation in sustainable development conditions." IOP Conference Series: Earth and Environmental Science 1269, no. 1 (2023): 012034. http://dx.doi.org/10.1088/1755-1315/1269/1/012034.

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Abstract The indirect and direct taxation mechanism is examined in the article. It is determined that a significant place in total income part of the Ukraine’s state budget is occupied by indirect taxes, but the larger share falls on direct taxes. The structure and dynamics of indirect taxes in budget of Ukraine were carried out. The biggest disadvantages of the taxation existing system are established. It is suggested to add new principles to the legislative principles of taxation, their compliance will strengthen the country’s tax system. The indicators of the tax burden and profitability of

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Kurnianingsih, Retno. "Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi." Journal Competency of Business 5, no. 02 (2022): 112–29. http://dx.doi.org/10.47200/jcob.v5i02.1097.

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Research on income tax is still an interesting topic considering that the regulation is very dynamic with several policy changes, as on October 7, 2021, the government issued Law Number 7 of 2021 (referred to as the HPP Law) concerning the Harmonization of Tax Regulations. There are 6 (six) scopes (clusters) of regulatory changes, namely: 1) General Provisions and Tax Procedures (KUP), Income Tax (PPh), Value Added Tax (PPN), Voluntary Disclosure Program (PPS) Carbon Tax and Excise. The largest source of revenue is from income taxes, therefore the government continues to strive to increa

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Shinkareva, Olga Vladimirovna. "New limits for the application of a simplified tax system: innovations of 2021." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 1, 2021): 40–47. http://dx.doi.org/10.33920/med-17-2102-04.

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Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation and Article 2 of the Federal law “About Modification of a Part the Second Tax Code of the Russian Federation”. Aspects of determination of these limits and their correction for coefficient-deflator are considered. The peculiarities of calculatio

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Muslim, Hafizh Adam. "NAIVE BAYES ALGORITHM IN HS CODE CLASSIFICATION FOR OPTIMIZING CUSTOMS REVENUE AND MITIGATION OF POTENTIAL RESTITUTION." Journal of Information Technology and Its Utilization 5, no. 1 (2022): 1–9. http://dx.doi.org/10.56873/jitu.5.1.4740.

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The Directorate General of Customs and Excise, as a government revenue collector, must maximise import duty receipts each year. One common issue is the return of unpaid import duty and/or administrative punishments in the form of fines based on the objection judgement document. The Tax Court could help you minimise your gross receipts at the Customs Office. Data mining techniques are intended to provide valuable information regarding the HS Code classification technique, which can assist customs agents in determining duties and/or customs values. This study makes use of data from the Notificat

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VOZNYI, Mykola. "Administration of customs payments as an object of financial and legal regulation." Economics. Finances. Law 1/2025, no. - (2025): 23–26. https://doi.org/10.37634/efp.2025.1.5.

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The paper is devoted to the essence and features of the financial and legal regulation of the institution of customs payment administration. Based on the norms of the legislation of Ukraine on customs issues, the existence of relations in the process of administering customs payments has been established, which are financial and legal in nature. It is argued that the financial and legal nature of the institution of administering customs payments is indicated by relations related to ensuring the collection of customs payments; control over the correctness of the calculation, timeliness and comp

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Karpowicz, Andrzej. "Unstable government revenues in uncertain times: which taxes are especially volatile?" Ekonomia i Prawo 22, no. 3 (2023): 555–77. http://dx.doi.org/10.12775/eip.2023.030.

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Motivation: External shocks affect the performance of economies. This is especially true recently after COVID-19 pandemics and ongoing war in Ukraine. States struggle to maintain their revenues in order to avoid skyrocketing public debts. Yet, especially now, governments face challenges connected with high uncertainty of inflows from the taxes.Aim: The aim of the article is improvement in understanding of the variability of government revenues sourced from selected taxes binding in the EU Member states as well as the potential reasons for their fluctuations.Results: The calculations are made b

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Savickienė, Jūratė, and Jurgita Šitkauskienė. "Investigation of the factors determining the shadow economy." Laisvalaikio tyrimai 1, no. 19 (2022): 1–14. http://dx.doi.org/10.33607/elt.v1i19.1226.

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The shadow economy is damaging the whole economy, the overall growth of the "good", it is not reaching state regulation, it is no longer under tax control. It is always very important to find out what factors affect the shadow economy. Then can be pursued reductions in the informal economy in order to reduce poverty, increase economic and social security, and improve revenue collection in the national budget. What is important is that income inequality, the extent of poverty and the wedge between the most vulnerable groups become apparent during various economic downturns or pandemics. Then is

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Lykova, L. N. "REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?" Federalism, no. 3 (September 16, 2019): 172–85. http://dx.doi.org/10.21686/2073-1051-2019-3-172-185.

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There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Rus

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Melaty, Khoirul Putri, and Shinta Permata Sari. "Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo." MAKSIMUM 11, no. 2 (2021): 123. http://dx.doi.org/10.26714/mki.11.2.2021.123-130.

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The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management and the performance of the Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study are 150 villages in Kabupaten Sukoharjo. Based on the predet

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Kuznetsova, A., V. Boronos, О. Zakharkin, and R. Chukhno. "ANALYSIS OF FINANCIAL SELF-SUFFICIENCY OF LOCAL BUDGETS ON THE EXAMPLE OF SUMY REGION." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 156–63. http://dx.doi.org/10.21272/1817-9215.2020.3-17.

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The analysis of publishing activity on the formation and implementation of local budgets in terms of ensuring their financial self-sufficiency has shown an increase in recent scientific interest in this issue, which indicates its relevance. This interest is especially important in the context of decentralization budget reforms in recent years. Thus, the purpose of this study is to analyze the self-sufficiency of local budgets in terms of decentralization reforms of the budget system and new conditions for the formation of the revenue side of local budgets. In the process of performing the task

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Suprianto, Sarifudin, and Eka Agustiani. "FISCAL CORRECTION OF REPORTING TAX PAYABLE TAXPAYER BASED ON GENERAL RATE OF CORPORATE INCOME TAX IN 2020 (CASE STUDY AT PT. KARMILA UTAMA SENTOSA)." International Journal of Research -GRANTHAALAYAH 9, no. 8 (2021): 382–94. http://dx.doi.org/10.29121/granthaalayah.v9.i8.2021.4184.

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ABSTRACT This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020 (Case Study at PT. Kamilia Utama Sentosa ). The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate. This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government

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Khoma, Svitlana, and Теtiana Dolishnia. "FEATURES OF TAXATION DURING MARTIAL LAW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 25(53) (2022): 118–24. http://dx.doi.org/10.25264/2311-5149-2022-25(53)-118-124.

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To liberalise taxation and support business during martial law, the government introduced a 2% rate on turnover instead of VAT and income tax. The calculations confirm the planned reductions in budget revenues as a result of changes in the tax system; these reductions are not likely to be temporary. The changes introduced by the government are not a tax reform, but a need to support taxpayers during the russian federation's aggression. In such a difficult economic environment for domestic enterprises, it is relevant to study advantages and disadvantages of a new tax policy, which may (or may n

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YURCHENKO, O., and О. SVYRYDA. "The Role of Pricing in Taxation of Business Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (November 1, 2019): 40–53. http://dx.doi.org/10.31767/nasoa.3.2019.04.

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The problem of pricing is elaborated with respect to setting the tax base for calculating tax obligations (taxes and duties) assessed and paid by business enterprises by the general tax system. The role of the regular market price when calculating the tax base for national taxes (profit tax, value added tax, excise tax and tax on incomes of physical persons) is highlighted. It is shown that valuation of assets (property rights) is the process of estimating their cost on the date of valuation by the established procedure. The valuation can be performed by entities charged with valuation (

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Galina, Semenova. "Tax on excess profits from extraction of hydrocarbon feed as a completion tax maneuver in the oil and gas sector." E3S Web of Conferences 164 (2020): 11046. http://dx.doi.org/10.1051/e3sconf/202016411046.

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The relevance of the paper is caused by the peculiarity of introducing a tax on excess profits from the extraction of hydrocarbon feed (hereinafter referred to as EPT), the calculation of tax taking into account the economics of developing hydrocarbon deposits for the entire investment period. The level of tax penalty depends on the profitability of each subsoil plot separately, which will allow the introduction of low-profitable hydrocarbon deposits containing hard-to-recover reserves into development. Nowadays, a differentiated approach is being applied to setting the mineral extraction tax

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Artemyev, Alexey A., Elena Yu Sidorova, and Nasser Lasloom. "Methodological problems of determining the customs value based on the real economic meaning of transnational companies’ operations." RUDN Journal of Economics 31, no. 1 (2023): 159–69. http://dx.doi.org/10.22363/2313-2329-2023-31-1-159-169.

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Modern tax systems are characterized with the need for an economically justified and legally correct determination of the tax consequences of operations carried out in the context of the use of complex ambiguous models of contractual relations (business models). Taxation when using such models, as a rule, is accompanied by the need to conduct an analysis aimed at clarifying the essential economically justified reason of either the business model as a whole, or individual elements of the operations carried out, for example, the essence of certain payments made by the taxpayer or in his favor. T

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