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1
Pinthong, Rattana, Paiboon Pajongwong, and Thamrongsak Svetalekth. "TAXATION SYSTEM: A COMPARISON BETWEEN THAILAND AND THE PHILIPPINES." International Journal of Engineering Technologies and Management Research 5, no. 10 (March 23, 2020): 154–58. http://dx.doi.org/10.29121/ijetmr.v5.i10.2018.310.
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The purpose of this research to study of taxation system, taxpayers, taxation agencies, tax rates, penalties, term and conditions of tax privileges and comparative analysis of taxation systems between Thailand and Philippines. The findings of tax system comparison were the difference of tax collection organization between Thailand and Philippines, however, both countries have the same tax system that are tax baskets, tax regulations, tax benefits. From these findings can be concluded that taxpayers or entity in Thailand has more advantage than Philippines’s in tax allowance regulations, personal tax income allowance favoured to taxpayers for lower tax rate. Moreover, the tax rate in Thailand is lower than in Philippines resulting to proprietors or investors could bring these proceeds to expand their business or investment, finally, it will generate economic growth.
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Šalnytė, Lina, and Giedrė Balkytė. "Comparative analysis of Lithuanian and Polish taxation system." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 110–20. http://dx.doi.org/10.15388/batp.2013.13468.
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Comparison of tax systems may influence opinion of investors and businessmen because countries, that have more favourable tax system and where the tax burden is less, seems more attractive for investment. Business owners, shareholders and other businessmen complain of the tax burden in Lithuania. Poland is one of the countries that managed the economic crisis, in spite of the fact that tax rates are higher in this country. The planned aim of the article is to do the comparative analysis of Lithuanian and Polish tax system.
In this article the analysis and comparison of Lithuania and Poland tax systems, structural and dynamic analysis of Lithuania and Poland budgets revenue, comparative analysis of the main taxes collection and their burden are presented.
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Habanec, Petr, and Hana Bohušová. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 6 (2017): 1917–24. http://dx.doi.org/10.11118/actaun201765061917.
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The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of author’s previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo‑Saxon reporting system).
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Stokes, Anthony, and Sarah Wright. "Does Australia Have A Good Income Tax System?" International Business & Economics Research Journal (IBER) 12, no. 5 (April 27, 2013): 533. http://dx.doi.org/10.19030/iber.v12i5.7828.
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Australia is considered to have relatively low rates of tax in comparison to other members of the OECD. This paper explores Australias tax system to see if it is a fair, efficient and simple system for income earners. The paper finds that there are major inequities in the current income tax system, which tend to favour the higher income earners and owners of wealth.
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Wang, Zhiyuan, Jagdeep Singh-Ladhar, and Howard Davey. "Business tax to value-added tax reform in China." Pacific Accounting Review 31, no. 4 (November 4, 2019): 602–25. http://dx.doi.org/10.1108/par-12-2018-0117.
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Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013). Design/methodology/approach The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST). Findings The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants. Originality/value This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!
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Burak, Emil, and Juraj Nemec. "Main Factors Determining the Slovak Tax System Performance." NISPAcee Journal of Public Administration and Policy 9, no. 2 (December 1, 2016): 185–97. http://dx.doi.org/10.1515/nispa-2016-0019.
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Abstract The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion, even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.
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Vrtíková, Kristína. "Development of the Tax System in the Slovak Republic after 1993 and Prospects for Tax Harmonization as A Member of the European Union." International Journal Of Innovation And Economic Development 2, no. 2 (2015): 23–32. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.22.2003.
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The emergence of taxes and the tax system has historically been associated with the development of the state. The tax system of Slovak Republic passed in 1993 after several major reforms. Taxes are economic and financial instruments that the government affects not only the functioning of economic entities but also households and individuals. Taxes are categorized in several ways, most often regarding related taxes for the taxpayer, on direct and indirect taxes. Tax systems are made up of elements which include: tax quota, tax mix, tax structure and others. One of the most important macroeconomic indicators of the tax is tax quota. This indicator represents the share of taxes in GDP, and it is used in international comparison. An important and often discussed topic is tax harmonization in the European Union, which aims to bring member states together and create a strong, economically, politically and culturally unified group of countries. The aim of harmonization is to protect the common market, the removal of fiscal frontiers in the European Union, focusing mainly on direct and indirect taxes.
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Soon, Ang Leng, Chek Derashid, and Zainol Bidin. "DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study." Vol 10 No 2 (2020) 10, Number 2 (November 15, 2020): 31–56. http://dx.doi.org/10.32890/jbma2020.10.2.3.
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Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms. Despite the effort to provide better services to taxpayers, the heterogeneous taxpayers in Malaysia face difficulties in extracting information and tax knowledge that would require assistance or advice from other sources, like their peers and mass media, while some may have financial difficulties. This comparative study proposes to utilise the multidimensional model of Decomposed Theory of Planned Behaviour (DTPB) that incorporates general tax knowledge, mass media referent, and ability to pay as addition to the original DTPB model. The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. Nevertheless, it is advantageous to use the DTPB model that provides predictiveness and explanation toward understanding voluntary tax compliance behaviour. This model is useful as a guide for improving voluntary tax compliance rates while promoting the advantages of using e-filing system as the preferable tool for compliance.
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Niyazmetov, Islambek. "Study on Causes of Taxation System’s Inefficiency: Evidence from Uzbekistan." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 3 (2018): 61–72. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.43.1007.
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This paper is intended to find main reasons of taxation system’s inefficiency leading to frequent changes in tax legislation. Uzbekistan’s tax system has been chosen as a sample for the study and has been analyzed using qualitative analyzes, such as logical comparison, analyzes of legislation, detextualization. We found that the main reason of frequent changes in tax legislation in Uzbekistan is the structure of tax system, where the fundamental principle is not followed. Beside of it, allowance of the current system to have an unequal tax burden on taxpayers, existence number of inefficient tax forms and constraints associated with the need to operate with too differentiated types of taxes and tax regimes have shown that can be the cause of overall inefficiency of the tax system of the country.
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Bidabad, Bijan. "Money laundering detection system (MLD) (a complementary system of Rastin banking)." Journal of Money Laundering Control 20, no. 4 (October 2, 2017): 354–66. http://dx.doi.org/10.1108/jmlc-04-2016-0016.
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Purpose This paper aims to define a new system for detecting money-laundering activities by comparing tax payments (especially value-added tax) data to banking transactions data. Design/methodology/approach A money laundering detection (MLD) system provides the necessary bases for detecting deception and fraud. Though MLD is a complementary system of the Rastin Banking system, it can also be installed and executed separately. Findings The underground economic activities can be detected and traced by comparing banking information and transaction information in MLD system. It needs to force the direct transactors or other related forms of transaction to perform their money operations through the banks. In the next step, the tax information of transactors (in a chain of transactions) can be compared with them, and the incompatibility of the two sets of data will explore money-laundering operations. Research limitations/implications This system is novel and needs to be more elaborate to remove further practical problems and specific cases. Practical implications MLD system provides necessary protection for those who perform legal economic activities by detecting financial criminals. Social implications Money laundering harms individual and public rights as well as economies. Financial crimes, tax evasion, smuggling, conspiracy, embezzlement and various other offences are included in the general definition of money laundering, so detecting them will lead to important economic improvements in the society as well as international community. Originality/value MLD system provides structural and electronic bases for computerized tax data and banking data comparison.
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Tikhonova, A. V. "Development of a State Tax Risk Management System." Issues of Risk Analysis 17, no. 6 (December 29, 2020): 62–75. http://dx.doi.org/10.32686/1812-5220-2020-17-6-62-75.
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The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.
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Chen, You-hua, Chan Wang, Pu-yan Nie, and Zi-rui Chen. "A clean innovation comparison between carbon tax and cap-and-trade system." Energy Strategy Reviews 29 (May 2020): 100483. http://dx.doi.org/10.1016/j.esr.2020.100483.
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Lim, Yoo Ho, and Yoon Sung Man. "Trends and prospects of tax reforms in China." Risk Governance and Control: Financial Markets and Institutions 5, no. 1 (2015): 95–109. http://dx.doi.org/10.22495/rgcv5i1c1art3.
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This study aims to identify the reform trends in Chinese tax systems with emphasis on the structural tax reduction policy that has been enforced in China’s socialist market economy system for the past 10 years. This study also intends to draw the implications of such tax reforms by identifying the relationship between China’s socialist and capitalist market economy systems along with other related tax systems and describing the tax policy trends for the last 10 years. A comparison and analysis of the differences in viewpoints on taxation between these market economy systems is also conducted. The core and specific contents of this study on structural tax reduction policy that has been enforced in China over the past decade are arranged.
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Lelyuhina, A. M., М. V. Litvinenko, and O. V. Miklashevskaya. "Comparative analysis of the real estate taxation basics in the Russian Federation and foreign countries." Geodesy and Cartography 941, no. 11 (December 20, 2018): 61–64. http://dx.doi.org/10.22389/0016-7126-2018-941-11-61-64.
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The current issues of reforming the current tax system in the Russian Federation in the context of the transition to determining the amount of real estate taxes based on the cadastral value of real estate objects are discussed. The decision on adopting elements of a tax system in practice should be scientifically and methodologically based. The rational construction of the tax system of Russia contributes to the study of foreign tax systems’ models. In the article, the systems for calculating real estate tax established in the foreign countries under consideration are highlighted. Everything is based on analyzing the practice of real estate valuation in the UK, France, Belgium, Latvia, Finland, USA and Chile. A comparison is made of the grounds for calculating the property tax, their distinctive features. The main approaches to determining the cadastral value taking place in the cadastral systems of foreign countries are summarized. The conducted studies provide grounds for identifying trends in real estate valuation, which are being introduced into modern Russian cadastral valuation practice.
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Stalmašeková, Natália, Jana Štofková, and Tatiana Genzorová. "COMPARISON OF THE TAX BURDEN OF A SELECTED TAXPAYER GROUP IN THE SLOVAK AND CZECH REPUBLICS." CBU International Conference Proceedings 6 (September 26, 2018): 454–58. http://dx.doi.org/10.12955/cbup.v6.1197.
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The tax system is nowadays an important tool that can greatly influence the economy of every country. Its proper setup and the setup of all its parts is an extremely important task. This system has the task of raising funds for the state budget through the collection of taxes. The tax system is constantly evolving over time and adapts to the changing needs of the country. The aim of the paper is to compare the tax burden of a selected taxpayer group in the Slovak and Czech Republics. Part of the paper is an analysis of the conditions under which a taxpayer can benefit from a tax exemption and when he is required to pay contributions to the Social Insurance Company. The paper refers to the possibilities of advantageous application of tax rules to specific groups of taxpayers. The paper also includes specific examples of such situations.
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Sheina, A. Yu, R. R. Bakirova, and S. M. Masich. "Analyzing the tax system as a factor of social policy of the State." National Interests: Priorities and Security 16, no. 3 (March 16, 2020): 467–77. http://dx.doi.org/10.24891/ni.16.3.467.
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Subject. We analyze the effect of the tax system on the social policy of the State. Objectives. The study aims to assess the tax system as a factor of government’s social policy. Methods. We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study. Results. We considered the classification of tax instruments for implementing the social policy of the tax system, and indicators of social policy efficiency; identified areas for stirring up the social function of taxes. They include the use of personal income tax as a tool of State social policy through the separation of taxpayer income to apply progressive tax rates based on the analysis of statistical data on taxpayers’ size and per capita income behavior. The paper defines the main factors of changes in the modern social policy of the Russian Federation. Conclusions. At the present stage of tax system development, the paper highlights the increased level of social awareness. It is manifested in increased social control over effective functioning of State institutions. This control focuses on the quality of public services, cost effectiveness, and improved living standards.
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Salhi, Bassem, Jabr Al Jabr, and Anis Jarboui. "A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms." Comparative Economic Research. Central and Eastern Europe 23, no. 3 (September 21, 2020): 111–32. http://dx.doi.org/10.18778/1508-2008.23.23.
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The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the direct effect of several corporate governance mechanisms on tax avoidance. Second, we divide the full sample into two groups (common law and code law legal system) to explore the relationship between law, corporate governance, and tax avoidance. We use both univariate and feasible generalized least square (FGLS) regression methods to examine our hypotheses. This study finds that the board size, independent directors, and the presence of women on boards of directors reduce the likelihood of tax avoidance. However, we find an insignificant association between ownership concentration and tax avoidance. Second, it also finds that firms in countries with higher country-level governance engage in less tax avoidance. The results also suggest that the role of corporate governance is more pronounced for firms operating in common law countries than those in code law countries. This manuscript is one of the few studies that examine the relationship between corporate governance and tax avoidance in an international setting with different legal and institutional environment. This relationship differs across the two countries. This paper clearly identifies implications for research, practice, and society. It documents that when a country implements a good system of governance, which targets improving transparency and accountability, it will lead to less corporate tax avoidance.
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Dietsch, Peter. "Financing higher education: the case for a graduate tax." Les ateliers de l'éthique 1, no. 1 (April 19, 2018): 88–102. http://dx.doi.org/10.7202/1044701ar.
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The debate whether university education should be “free” seems misconstrued. Even in a system without tuition fees, someone will have to foot the bill. This paper argues that from the viewpoint of justice, a strong case can be made in higher education for adopting the beneficiary pays principle, and for institutionalising it in the form of a graduate tax. My evaluation from the perspective of justice will focus on the comparison between a “free” university system funded through the general tax system on the one hand, and one financed through a graduate tax on the other. On the beneficiary pays principle defended here, the regressive nature of the general-tax-funded higher education system renders it unjust. Furthermore, I believe we have three reasons to favour a graduate tax in practice. First, I will suggest that it does a better job at implementing the beneficiary pays principle. Second, I will argue that even though the distributive outcome of a corrected general-tax-funded education may be just, it is unlikely to be perceived to be just. A third point of comparison between the two approaches to fund higher education will be international mobility, which will reinforce the case for a graduate tax from the viewpoint of justice.
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TOPCHI, Yu A., and A. N. SHIRYAEVA. "SELF-EMPLOYMENT OF CITIZENS ON THE WAY OUT OF THE SHADOWS INTO THE LIGHT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 11 (2020): 74–78. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.02.010.
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The article examines the evolution of tax instruments designed to encourage citizens with entrepreneurial income and tax evaders to make a decision to legalize and become taxpayers. From these positions, the mechanism of tax holidays is considered and an assessment of its effectiveness is given, the special tax regime “Tax on professional income” and its advantages in comparison with the tax holidays of individual entrepreneurs using a simplified or patent taxation system.
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Simonidesová, Jana, Slavomíra Stašková, Adela Feranecová, Eva Manová, and Peter Remiáš. "Tax incentives in the countries of the visegrad four." Problems and Perspectives in Management 16, no. 1 (February 16, 2018): 115–23. http://dx.doi.org/10.21511/ppm.16(1).2018.11.
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Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.
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Suryani, Suryani. "Zakat Management Paradigm: Comparison of Indonesia, Malaysia and Saudi Arabia." INFERENSI: Jurnal Penelitian Sosial Keagamaan 14, no. 2 (December 11, 2020): 267–82. http://dx.doi.org/10.18326/infsl3.v14i2.267-282.
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The obligation of Muslims in zakat is expected to help solve the problem of income distribution among human beings. This article aims to find out the management of zakat in Muslim countries, namely Indonesia, Malaysia and Saudi Arabia. Important findings produced there are differences in the management of zakat in Indonesia, Malaysia and Saudi Arabia. From the side of the law it is known that Indonesia and Malaysia do not require zakat in their laws, something different from Arab Saubi has even developed an online-based zakat collection and tax system. While from the zakat collection system, the policy in Malaysia makes zakat a tax deduction.
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Ernst-Moritz-Arndt, Frank, and Carsten Schmidt. "Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht." Perspektiven der Wirtschaftspolitik 2, no. 1 (February 2001): 45–60. http://dx.doi.org/10.1111/1468-2516.00031.
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Abstract This paper attacks the widespread view that the latest (corporate) income tax reform in Germany was urgently needed to reduce the tax burden on the German economy. In the run-up to this tax reform, the public debate focused on nominal income tax rates and hence neglected the determination of the tax base. Empirical results on effective tax burdens in OECD countries show that a reform of German (corporate) capital taxation cannot be justified on the grounds of the tax burden. The international comparison of effective average tax rates shows that the corporate tax burden in Germany steadily declined from 1980 and was in 1996 lower than in most other industrialised countries. However, we argue that not only the actual tax burden but also the complexity of a tax system determines its international competitiveness. A German tax reform was - and still is - necessary due to the lasting complexity of the tax system and the relatively high tax burden on labour.
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Borshchevskii, G. A. "Improvement of Tax Service Efficiency Management." Management Science 10, no. 2 (July 13, 2020): 6–21. http://dx.doi.org/10.26794/2404-022x-2020-10-2-6-21.
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Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities’ performance indicators) and qualitative methods (comparative legal and comparative historical analysis). The main research results: we proposed a comprehensive methodology for assessing the development of the tax system and service of the Russian Federation in 1991–2018; we have tested this methodology on statistical data and calculated the indices; compiled a chronology of key events in the tax system and tax authorities development of the Russian Federation. We conclude the high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the development of the tax system and tax service in the recent period of 2014–2018 caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses etc.). Identified patterns can be used to assess the effectiveness and reform of service in the tax authorities.
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Morgan, Kimberly J., and Monica Prasad. "The Origins of Tax Systems: A French‐American Comparison." American Journal of Sociology 114, no. 5 (March 2009): 1350–94. http://dx.doi.org/10.1086/595948.
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정유석. "A Study on Improvements of the Current Value Added Tax System Based on International Comparison- Focus on the Scope of Exemption and Tax rate System -." Korea International Accounting Review ll, no. 46 (December 2012): 101–26. http://dx.doi.org/10.21073/kiar.2012..46.005.
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Csomós, Balázs, and Gábor P. Kiss. "Evolution of the Hungarian tax structure after 2010." Society and Economy 37, s1 (December 2015): 65–86. http://dx.doi.org/10.1556/204.2015.37.s.5.
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The Hungarian tax system has undergone significant changes in recent years. The weight of labour taxes decreased by 3.3 percentage points, while the weight of consumption taxes increased by 3.7 percentage points between 2007 and 2012. This type of tax shift is not a country-specific one, but its rate is one of the largest in Europe. This study gives a brief overview of literature, followed by a presentation of the Hungarian tax structure in an international comparison, and a summary of the main changes of the tax system and relating measures, which entered into force after 2010. Then, in addition to the tax centralization indicators published by the Eurostat, an adjusted tax centralization indicator for the EU states is presented, which eliminates the tax component of public spending and transfers, takes into account the mandatory private pension contribution and compares the adjusted tax burden to the corresponding private tax base.
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Fan, Joseph P. H., Sheridan Titman, and Garry Twite. "An International Comparison of Capital Structure and Debt Maturity Choices." Journal of Financial and Quantitative Analysis 47, no. 1 (December 1, 2011): 23–56. http://dx.doi.org/10.1017/s0022109011000597.
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AbstractThis study examines how the institutional environment influences capital structure and debt maturity choices of firms in 39 developed and developing countries. We find that a country’s legal and tax system, corruption, and the preferences of capital suppliers explain a significant portion of the variation in leverage and debt maturity ratios. Specifically, firms in more corrupt countries and those with weaker laws tend to use more debt, especially short-term debt; explicit bankruptcy codes and deposit insurance are associated with higher leverage and more long-term debt. More debt is used in countries where there is a greater tax gain from leverage.
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ZAYTSEV, S. V. "ANALYSIS OF THE NATURE OF THE EUROPEAN DIGITAL TAX IN COMPARISON WITH THE CURRENT VAT SYSTEM AND ITS IMPACT ON THE ECONOMY AND MANAGEMENT OF ECONOMIC ENTITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 4 (2021): 42–48. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.02.007.
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In March 2018 the European Commission presented a proposal to adopt a digital services tax (DST) on certain types of revenues of multinational digital Companies. The purpose of the digital services tax is to compensate in the short term for the low level of corporate taxation of these companies in the European Union and thus meet the urgent need of civil society for greater tax fairness. DST is presented as an indirect tax on turnover and is often compared to value-added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the harmonized European Union VAT and the new DST. In addition, the author challenges the idea that the DST will actually be an indirect tax and, most importantly, that it will effectively increase tax justice in the European Union.
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Sudaviсius, Bronius, and Martynas Endrijaitis. "Increased tax rates in the taxation system of the Republic of Lithuania." Law Enforcement Review 4, no. 2 (June 30, 2020): 28–40. http://dx.doi.org/10.24147/2542-1514.2020.4(2).28-40.
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The subject. The research covers analysis of legal regulation that sets the increased tax rate
instrument and the comparison of this instrument with other similar legal instruments.
The purpose of the article is to clarify the content of the increased tax rate as legal instrument
of taxation, its place in the general tax system, as well as the assumptions and objectives of
the application thereof. The authors dare to confirm or disprove hypothesis that increased tax
rates can be considered as specific punitive measure applied to taxpayers.
The methodology of the research includes the analysis of Constitution and legislation of Republic of Lithuania, system analysis, logical-analytical method, formal-legal interpretation of
Lithuanian laws.
The main results, scope of application. An increase in the tax rate means exceptional taxation
conditions opposite to the application of tax reliefs. It should be noted that if the application
of the tax reliefs is foreseen in practically all taxes applied in Lithuania, the increase of the tax
rate is intended only in a few cases. Taxation system of Lithuania sets the possibility to apply
increased tax rates for real estate, land, natural resources and environmental protection taxes
if the respective conditions foreseen in legislation are met. This legal regulation forms the distinct legal instrument – the increased tax rate. The increased tax rates is the economic sanction that comes to effect for harmful or illegal behaviour. The consequences of these economic sanctions are very severe what makes this instrument being equal to legal responsibility. Furthermore, this research examines if the higher tax rate might be applied along with
other forms of legal responsibilities, for example, fine under the tax law. When trying to answer the question whether it is correct to recognize the application of a higher tax rate as a
legal liability measure, it is necessary to clarify the purposes of its application, the bases (assumptions) that differ in individual taxes. The legal presumption of the application of the calculation of real estate and land taxes at
the increased rate is the compliance of the object of taxation with certain objective properties established by the legal acts, i.e. abandonment, non-use of the property or the use
not for the intended purpose, which results in the inclusion of such property in special lists
of objects subject to levy of increased tax rate. The increased tax rate on state-owned natural resources is applied when the extracted resources are undeclared, the declared quantity of extracted resources is lower than the quantity actually extracted or extraction of
natural resources is performed without the permit. Therefore, the application of a higher
tax rate on state natural resources or environmental pollution tax is a consequence of the
improper performance of their obligations under the relevant tax laws, for the purpose of
punishing for the breaches of tax laws. Meanwhile, none of the laws enshrining the imposition of an increased tax rate provides for any grounds for exempting the taxpayer from
paying the increased tax rate.
Conclusions. The higher tax rate is, in essence, is to be considered a specific punitive measure applied to taxpayers. This is confirmed by the logical analysis of the texts of tax laws.
The application of the higher tax rate in all cases is determined by violations of legal acts
(taxes or other) which allow this phenomenon to be seen as a specific form (instrument) of
legal coercion (liability).
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Simonov, Sergei. "THE ESSENCE OF THE TRANSPORT TAX, ITS PLACE AND ROLE IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION." Russian Journal of Management 7, no. 4 (January 28, 2020): 56–60. http://dx.doi.org/10.29039/2409-6024-2019-7-4-56-60.
Full textAbstract:
Introduction: Transport tax is one of the three property taxes paid by legal entities and individuals on property that they own. The article considers the current mechanism for collecting transport tax on the territory of the Russian Federation, since the transport tax is one of the sources of replenishment of the budgets of the subjects of the Russian Federation. The article examines the existing legal framework in terms of transport tax in Russia. The article summarizes the accumulated Russian and foreign experience in the field of transport tax taxation. The article deals with the problems of calculating the transport tax and possible ways to solve them.
Materials and methods: in order to study the features of the mechanism of calculation and payment of transport tax separately and in combination with other taxes, methods were used: observation, comparison, analysis and synthesis, study and generalization.
Results: according to the results of the study, conclusions were made about the problems in the field of: determining the object of taxation; the procedure for calculating tax; the correctness of using tax benefits; in filling out a tax return, etc.
Discussion: the research suggests that the distribution of transport tax among taxpayers should take into account their ability to pay and differences in income, but at the same time provide a sufficient amount of funds coming to the budget, and be easy to administer.
This tax belongs to the category of property, and, therefore, it must take into account the possible difference in the value of the property.
Conclusion: the article substantiates the idea that the promotion of small business, as one of the directions of the tax policy of the state, should most fully take into account the characteristics of certain categories of taxpayers.
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Leontieva, Jamila, Guzalia Klychova, Evgenia Zaugarova, Alsou Zakirova, and Aigul Klychova. "Tax system of consolidated taxpayers groups in Russia and ways of its improvement." MATEC Web of Conferences 170 (2018): 01087. http://dx.doi.org/10.1051/matecconf/201817001087.
Full textAbstract:
One of perspective directions of business development is creation of large companies (holdings, concerns, corporations, etc.) that unite legally separate economic entities linked by organizational, economic and civil-law subordination. Increasing the efficiency of such companies and, on this basis, the growth of the national economy and its competitiveness in the world market is influenced by tax system of a group of interconnected companies. International experience has shown that these tax systems in different countries were created under the influence of a combination of various factors, most of which were due to both, historical development and mutual influence. The article presents the development of methodological approach to the improvement of Russian tax system for consolidated groups of taxpayers, which requires the integration of a number of scientific ideas and hypotheses of various schools and international experience in formation and development of the institution of consolidated tax reporting. This approach is based on the fact that consolidated group of taxpayers should be considered as an economic entity, which is a separate object of financial accounting and tax system. In present work with the help of such general scientific methods as system approach, comparison, method of data systematization and generalization, the conditions for creating consolidated group of taxpayers were studied; mechanism of consolidation and system of consolidated profitability reporting for the group of companies, their main content; the procedure for granting the right to set off losses, including losses incurred for the period preceding the year of consolidation of one company member of the group, against the profits of other members of the group.
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Darkina, Yulia Aleksandrovna. "Features of tax administration of the largest taxpayers." Interactive science, no. 3 (37) (March 27, 2019): 79–81. http://dx.doi.org/10.21661/r-486163.
Full textAbstract:
The relevance of this article is due to the lack of improvement in tax legislation to account for the largest taxpayers, despite the fact that tax revenues account for more than half of all revenues to the budget. At the present stage, the tax administration system should simultaneously ensure: an increase in the level of tax collection, a reduction in the costs of taxpayers, the creation of convenient conditions for the performance of tax payment duties, and observance of the principle of equity. The article discusses the comparison of selection criteria for the largest taxpayers at the federal and regional levels.
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OLOMSKAYA, Ekaterina V., and Andrei A. AKSENT'EV. "Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices." International Accounting 24, no. 3 (March 15, 2021): 338–68. http://dx.doi.org/10.24891/ia.24.3.338.
Full textAbstract:
Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.
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Piketty, Thomas, and Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective." Journal of Economic Perspectives 21, no. 1 (January 1, 2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.
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This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The sharp drop in statutory top marginal individual income tax rates has contributed only moderately to the decline in tax progressivity. International comparisons confirm that is it critical to take into account other taxes than the individual income tax to properly assess the extent of overall tax progressivity, both for time trends and for cross-country comparisons. The pattern for the United Kingdom is similar to the U.S. pattern. France had less progressive taxes than the United States or the United Kingdom in 1970 but has experienced an increase in tax progressivity and has now a more progressive tax system than the United States or the United Kingdom.
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Frolova, Nataliia. "Tax benefits to families with children." Economy and Forecasting 2019, no. 2 (2019): 85–98. http://dx.doi.org/10.15407/econforecast2019.02.085.
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The article deals with theoretical and empirical research of the influence of social tax benefits (allowances) on welfare of families with children in Ukraine and worldwide. International comparisons of basic features and requirements that serve to qualify recipients of the social tax allowance such as income threshold; family size and composition (including relationships, number and age of children); amount of tax deduction (social tax allowance); a tax wedge on labour; untaxed income are carried out. Basic advantages of tax benefits in comparison with direct state aid are generalized in terms of welfare improvement for families with children. Tax benefits are argued to work better as incentives for parents to increase their labour efforts. In addition, they also decrease pressure on working population, lower demand for government expenditures and eliminate problem of "budget freeriders". Earned income tax credit (EITC) in the USA has been analyzed regarding whether it is effective in targeting social and fiscal issues in this country. The study concluded that EITC assists a wide scope of low-income families with children and thus establishes high income tax progressivity in different brackets in the USA. The special attention was paid to the provisions of EITC and other in-work tax benefits under the system of married couple (joint) tax filing whose introduction is being currently debated in Ukraine with the aim to promote more socially-oriented tax system. The efficiency of tax benefits for families with children in Ukraine has been challenged within the analysis of legislative provisions of social tax allowance (STA) and estimation of STA influence on the welfare of low-income (poor) families with children. We have found evidence that STA in Ukraine is characterized with restrictions that make a large group of families with children ineligible and thus a conclusion was made that STA discriminates against those who are really in need. Furthermore, insufficient amount of deduction within STA seems inadequate in order to reduce poverty or increase income tax progressivity. Consequently, some recommendations in order to improve STA in Ukraine are suggested.
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Sokolovska, Alla, Tetyana Zatonatska, Andriy Stavytskyy, Oleksii Lyulyov, and Vincent Giedraitis. "The Impact of Globalization and International Tax Competition on Tax Policies." Research in World Economy 11, no. 4 (August 15, 2020): 1. http://dx.doi.org/10.5430/rwe.v11n4p1.
Full textAbstract:
The aim of the paper is to determine to what extent the strengthening of the transparency of the Ukrainian economy and its incorporation in international tax competition affects the tax policy of the country and the peculiarities of its tax system. In the study, the logical analysis of the direct and inverse relationship of changes in taxation with such manifestations of globalization, as the movement of capital and labor resources from Ukraine and to the country, is combined with an empirical (regression) analysis of the relationship between globalization and the main characteristics of the Ukrainian tax system. It is proved that the increase of incorporation of Ukraine in globalization processes, despite the reduction of taxes on the main factors of production, is accompanied by an increase in the general level of tax burden on the economy (tax rate). The above mentioned is a consequence of increase of other taxes, including excise, caused both by internal needs of Ukraine (conducting the policy of fiscal consolidation caused by large public debt, and increasing defense expenditures) and its international obligations (EU Association Agreement). The tax system in Ukraine is much stronger (about 25%) influenced by the general index of globalization in comparison with its subindex characterizing the economic component of globalization. Obviously, this is owing to the greater influence on taxation in Ukraine of other components of globalization such as political and social one. The results show that the growth of the globalization index is accompanied by rather expected effects such as reduction of corporate profit tax rates and personal income tax, transferring the tax burden from capital to labor and, to a greater extent, on consumption, improving business conditions in the context of tax payments, and specific increase in the general level of tax burden on the economy, significant losses of the state that is not so much from the reduction of tax rates as from the erosion of the tax base on income, which is the result of a combination of negative effects of external and internal factors; the threat of escalating the policy of low tax rates. It is recommended to the Ukrainian Government to focus increasingly on the tax evolution trends in post-socialist EU countries to strengthen Ukraine`s position in tax competition with this group of countries.
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Balliu, Henris. "Comparative Review of Tax Systems in the Republic of Albania and Great Britain." European Journal of Economics and Business Studies 4, no. 2 (August 1, 2018): 166–70. http://dx.doi.org/10.2478/ejes-2018-0049.
Full textAbstract:
Abstract The taxation system is most certainly one of the main pillars of economic development towards sustainable growth.The aim of this paper is to critically assess the importance of an effective Tax System, its impact on the Albanian economy. Furthermore we shall outline a comparison of the Albanian Tax system to that of the United Kingdom. At this time a number of very important reforms are being undertaken by the government of Albania in light of future integration towards the European Union.The overview on the United Kingdom has the aim to enlighten the path on what should be our focus while building a Tax System that can help economic growth, to that effect Great Britain as a country of a stable and strong economy can be of example.Many differences can be noticed between the United Kingdom tax system and the Albanian one. This fact is simple to be accepted as Britain is one of the world superpowers, while the Albanian economy is a developing one. The tax systems in these two countries, the development history, application of VAT or Income Tax have had very different processions.The United Kingdom has one of the most voluminous Tax Acts in the world. The international company of legal research “LexisNexis” discovered that the Acts of Parliament on Taxation in the United Kingdom have more than doubled since 1997. The annual amendments to taxation are part of the Finance Act which has the power to change norms and principles of taxation as previously defined. Taxation in the United Kingdom usually includes payments for central government agencies called Her Majesty’s Revenues and Incomes and local councils. Local Councils collect a tax called business norms from businesses. The Albanian Taxation System consists of a packet of laws, regulations, guidance and tax agreements, on the procedure of application, measure, amendment and removal of taxes.Taxes are the main source of income in the state budget and the local government budget and the foundation of the whole Albanian tax system. In conclusion, we shall analyze the impact of the frequent changes to Taxation Law within the Albanian system and the challenges faced in light of this changes in terms of implementation and application.
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Zhang, Liting, Weijun Gao, Yongwen Yang, and Fanyue Qian. "Impacts of Investment Cost, Energy Prices and Carbon Tax on Promoting the Combined Cooling, Heating and Power (CCHP) System of an Amusement Park Resort in Shanghai." Energies 13, no. 16 (August 17, 2020): 4252. http://dx.doi.org/10.3390/en13164252.
Full textAbstract:
Poor economic performance has limited the diffusion of the combined cooling, heating, and power (CCHP) system. Various factors influence the economic performance of the CCHP system. To analyze the impacts of these different factors and promote the CCHP system, this study evaluated its comprehensive performance through a multi-criteria method, using an amusement park resort in Shanghai as a research case. First, three CCHP systems with different penetration rates were presented and simulated in a transient simulation model for comparison. The economic and environmental performance of these different penetration CCHP systems were evaluated based on the dynamic payback period and carbon dioxide emissions. The impacts of investment cost, energy prices, investment subsidy and a carbon tax on the economic performance of the three systems were discussed, and a sensitivity analysis was used to compare these factors. The results show that the current subsidy can reduce the economic gap between the CCHP system and the conventional system, but it still needs to be increased by 1.71 times to achieve market competitiveness of the CCHP system with 100% penetration under the current investment cost and energy prices. In addition, the introduction of a carbon tax could accelerate the promotion of the CCHP system. When the carbon tax reaches 25 $/ton, the CCHP system becomes the best choice of energy supply system.
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Popović, Dejan, and Gordana Ilić-Popov. "Neke metodološke dileme u uporednom poreskom pravu." Anali Pravnog fakulteta u Beogradu 69, no. 3 (September 24, 2021): 501–44. http://dx.doi.org/10.51204/anali_pfbu_21301a.
Full textAbstract:
Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed – functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of „cultural functionalism“, based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.
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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (September 2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.
Full textAbstract:
Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.
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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 (August 6, 2009): 335–46. http://dx.doi.org/10.17221/590-agricecon.
Full textAbstract:
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 added tax by a provider of this service, even if the provider of service from the EU member state shall have a permanent establishment in other member state of the customer, but this establishment is not involved in the provision of the service, as well as the inclusion of services within the so-called extended guarantee to the taxable or exempt fulfilment, when the subject provides the technical support and the assistance to its customers, such as in the case of failures of agricultural machinery, which the provider had supplied to a subject in other member state. On the basis of empirical research, it is needed to assess the results of the harmonization efforts, to identify and recommend the direction in which the European Union should take in this field. The comparison of the individual European Union countries is important here. Value added tax is, regarding its features, still an unsurpassed excise tax, even if it has some weaknesses. The technique of the selection of this tax enables to discover the paid tax at all stages of treatment and it is very appropriate, due to its features for the use in international trade. It is therefore necessary to ensure the sufficient clarity, lucidity and equal conditions for players from the European Union on the basis of the development and adaptation of the rules of the value added tax set at the European Union level within each European Union country.
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Adnan, M. Z., R. Suratman, and S. Samsudin. "Key geographical features on malaysia’s land tax system: a comparison study in negeri sembilan, malaysia." IOP Conference Series: Earth and Environmental Science 683, no. 1 (March 1, 2021): 012095. http://dx.doi.org/10.1088/1755-1315/683/1/012095.
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Mas’ud, Abdulsalam, Nor Aziah Abdul Manaf, and Natrah Saad. "Compliance Complexity and Tax Compliance for Individuals in Pre and Post M-filing Implementation in Malaysia." Journal of Accounting and Finance in Emerging Economies 1, no. 1 (June 30, 2015): 1–8. http://dx.doi.org/10.26710/jafee.v1i1.60.
Full textAbstract:
Background: Mobile filing (m-filing) of tax returns through smartphones is one of the approaches to electronic tax filing. While electronic tax filing was introduced in 2006 in Malaysia, m-filing was only introduced into Malaysian tax system in 2012.
Objective: Here the objective is to examine whether a significant statistical difference exists in tax compliance and compliance complexity under pre and post m-filing implementation in Malaysia.
Methodology: the analysis was conducted using Kolmogorov-Smirnov Z test which is a non-parametric test for comparison of two groups.
Result: the findings revealed that there is a significant statistical difference in tax compliance under pre and post m-filing implementation in Malaysia. Differently, it was found that significant statistical difference exists in compliance complexity under pre and post implementation of m-filing in Malaysia.
Implication: the implication here is that Malaysian tax authority needs to devise other means of enhancing tax compliance apart from compliance complexity. Despite the reduction in complexity of payment procedures, the tax compliance remained unchanged. For other developing countries who desire to reduce compliance complexity, they may implement electronic tax system such as m-filing that can reduce complexity and enhance tax compliance.
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Klopčič, Jelena, and Maja Klun. "Analysis of the Relationship of Professionals towards the Vertical Equity of the Slovenian Tax System and Its Comparison with Croatia, Bosnia and Herzegovina and the USA." Central European Public Administration Review 15, no. 3-4 (January 5, 2018): 145–66. http://dx.doi.org/10.17573/ipar.2017.3-4.07.
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Vertical equity states that taxpayers whose positions are not the same should be treated differently while taking into consideration all the relevant characteristics. The main purpose of using the vertical equity principle is to require the redistribution of income in a way that reduces the income inequality of the society. The presented research aims to check the opinion of Slovenian tax system professionals on the principle of vertical equity. Slovenian results have been compared to a similar analysis carried out in Croatia, and partly with survey results from Bosnia and Herzegovina and the United States of America. The results show that the professional public agrees with the principle of vertical equity in the implementation of tax systems. All of the compared countries are similarly favourable towards vertical equity. However, this is also affected by the current tax arrangements of the individual countries.
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Huang, Albert H., and Gerald V. Post. "Usability of Web-based systems – A comparison of two interaction approaches." Human Systems Management 23, no. 4 (December 19, 2004): 193–201. http://dx.doi.org/10.3233/hsm-2004-23401.
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This paper reports an empirical study that evaluated the usability of two interaction approaches used by Web-based application software. Data was collected using 107 subjects. Each participant performed the same tasks on both systems: a user-driven, form-based system and a system-driven interview-based system. The data were analyzed using factor analysis and structural equation modeling (SEM) techniques. The results showed that most users regarded the interview-based approach as a more desirable feature for a complex system. In addition, the derived usability model was useful in identifying the strengths and weaknesses of business-system Web sites such as tax-preparation sites. Additionally, the resulting usability model indicated that the reputation of the software application and its producer, the ease of use of the software, and software support were important determinants in the selection of Web-based software. By contrast, visual presentation styles and graphics were unimportant factors.
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Killian, Sheila, Stewart S. Karlinsky, Garry Payne, and Jackie Arendse. "Mixed Blessing of Being Designated a Small Business: A Four Country Comparison." ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 16–34. http://dx.doi.org/10.2308/jltr.2007.5.1.16.
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This article will focus on how four countries' income tax laws define a small business and how the taxing authorities and legislators attempt to prevent small business definitions from being exploited by potentially unintended users or for unintended purposes. We will use the experiences from four diverse countries (Australia, Ireland, South Africa, and the U.S.), which take their roots from the same legal system (England) to see if there are best practices that can be adapted for these and other countries as well. A fundamental question that arises when discussing tax incentives and disincentives for small business is why carve out special provisions for this segment of the business community? The answer, as discussed below, is two fold: one, the economic benefits that small business yields the economy is material and significant; two, economies of scale as to both regulatory (including tax) compliance costs as well as costs of goods and materials warrant incentives to level the playing field with large businesses.
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Thaçi, Lumnije, and Arbnora Gërxhaliu. "Tax Structure and Developing Countries." European Journal of Economics and Business Studies 4, no. 1 (April 1, 2018): 213–20. http://dx.doi.org/10.2478/ejes-2018-0023.
Full textAbstract:
Abstract The main source of public revenue compared to other sources are Taxes, as in developed countries and developing countries, therefore the tax system has an extraordinary role in sustainable economic development and employment growth. Also, tax policy that acts in a complementary way to monetary policy is of vital importance also due to the preservation of economic stability by limiting the level of inflation and balancing the equilibrium on the market. The main purpose of this paper is to explore the tax structure in developing countries and their comparison with developed countries. In this paper some tax theory will be discussed. It will also be shown for impractical research and their effects on economic development and the growth of social welfare. Although there is no consensus among researchers, most empirical studies show a negative link between public spending and economic growth. However, in order for the tax effects to be the highest in the economy in developing countries, the international trade tax and the VAT should be replaced rather within the country.
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Thaçi, Lumnije, and Arbnora Gërxhaliu. "Tax Structure and Developing Countries." European Journal of Economics and Business Studies 10, no. 1 (March 2, 2018): 220. http://dx.doi.org/10.26417/ejes.v10i1.p220-227.
Full textAbstract:
The main source of public revenue compared to other sources are Taxes, as in developed countries and developing countries, therefore the tax system has an extraordinary role in sustainable economic development and employment growth. Also, tax policy that acts in a complementary way to monetary policy is of vital importance also due to the preservation of economic stability by limiting the level of inflation and balancing the equilibrium on the market. The main purpose of this paper is to explore the tax structure in developing countries and their comparison with developed countries. In this paper some tax theory will be discussed. It will also be shown for impractical research and their effects on economic development and the growth of social welfare. Although there is no consensus among researchers, most empirical studies show a negative link between public spending and economic growth. However, in order for the tax effects to be the highest in the economy in developing countries, the international trade tax and the VAT should be replaced rather within the country.
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Lipkova, Ludmila, Martin Gress, and Alena Poncarova. "Tax systems in the Czech Republic and the Slovak Republic: comparison with an emphasis on income tax." Economic Annals-ХХI 165, no. 5-6 (October 2017): 47–51. http://dx.doi.org/10.21003/ea.v165-10.
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NIKITINA, Angelica, Ekaterina ZHILINA, and Zlata FAZLETDINOVA. "Features of management business activities based on a patent in the Republic of Bashkortostan." Vestnik BIST (Bashkir Institute of Social Technologies), no. 1(50) (March 31, 2021): 74–80. http://dx.doi.org/10.47598/2078-9025-2021-1-50-74-80.
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This article discusses the issues of tax accounting based on the application of the patent system in the Republic of Bashkortostan. This taxation system has entered the practice of tax accounting since 2013 and has established itself as the simplest and most accessible for beginner entrepreneurs. This taxation system is most beneficial for entrepreneurs who receive high income from their activities, which exceeds the amount of potential income. The advantages and disadvantages of the patent taxation system in comparison with other special regimes are determined. Possible prospects for expanding the practice of entrepreneurial activity on the basis of a patent are considered.