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Journal articles on the topic 'Directions of improvement of indirect taxes'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Lysiak, Liubov, and Hleb Shchyryi. "EXCISE TAXATION IN THE SYSTEM OF INDIRECT TAXATION IN UKRAINE." University Economic Bulletin 36/1 (April 17, 2018): 229–36. https://doi.org/10.5281/zenodo.1219792.

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The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and it

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2

Bechko, P. К., V. Р. Bechko, N. V. Lysa, and T. V. Shumylo. "The efficiency of the tax system and areas for improvement." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 287–98. http://dx.doi.org/10.31395/2415-8240-2020-97-2-287-298.

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Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domes

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3

Makarov, Mikhail A. "The role of leading enterprises in the socio-economic development of industrial cities and increasing their competitiveness." Vestnik BIST (Bashkir Institute of Social Technologies), no. 1(62) (March 29, 2024): 62–68. http://dx.doi.org/10.47598/2078-9025-2024-1-62-62-68.

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Based on the work of domestic researchers and analysis of ESG reports of a number of Russian companies, the article reveals and systematizes the main directions and forms of influence of leading enterprises on the socio-economic development of industrial cities and their competitiveness. It highlights direct forms of their participation, which are carried out in the form of indirect injections (taxes of enterprises and their employees going to the city budget; social assistance to employees, development of their professional competencies), as well as in the form of material investments of comp

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4

Holovko, Oleksandr, Tetyana Kaganovska, and Galina Rossіhіna. "IMPROVING THE MECHANISM OF COLLECTING CERTAIN TAXES IN UKRAINE AS MEASURES FOR THE EUROPEAN MODERNIZATION: LEGAL ASPECT." Baltic Journal of Economic Studies 4, no. 5 (2019): 46. http://dx.doi.org/10.30525/2256-0742/2018-4-5-46-52.

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The aim of the article is to study the methodological and theoretical principles of improving the legal regulation of the taxation system in Ukraine in the European integration context. Determination of the doctrinal basis for the implementation of the tax function of the state and its legal consolidation from the standpoint of the fundamental principles of the law allows carrying out a comparative legal analysis of taxation in the developed countries of Europe and the world (particularly indirect one). Methodology. The research is based on the theoretical and legal substantiation of the socia

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5

Kim, Minsoo, and Byunghyun Park. "Do income redistribution policies reduce income inequality?: Focusing on social security policy and tax policy." Social Welfare Policy and Practice 9, no. 3 (2023): 5–43. http://dx.doi.org/10.37342/swpp.2023.9.3.5.

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The purpose of this study is to determine the impact of income redistribution policy, which is a government intervention to alleviate income inequality. To achieve the purpose of this study, data provided by various organizations such as OECD, World Bank, and WID were collected to form panel data consisting of 17 years of 33 countries. The results of confirming the relationship between income redistribution policy and income inequality through the differential moment method of the dynamic panel model using the relevant data are as follows. First, cash benefit spending was found to reduce

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6

Shalimov, Volodymyr, Valerii Reshetov, and Тatiana Melnyk. "Stimulation of the Socio-Economic and Innovative Development of the National and Regional Economy: Taking Into Account the Principles of Budget System and Taxation." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 131–41. http://dx.doi.org/10.32515/2663-1636.2021.6(39).131-141.

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The state does not carry out direct financing of innovation activities of enterprises, but it is possible and appropriate to use indirect methods of financing innovations embodied in budget and tax policies, which requires clear regulation of the relevant principles. The purpose of this article is to study the current practice of taking into account the goals of socio-economic and, first of all, innovative development in the principles of the budget and tax systems of Ukraine and substantiation of approaches to its improvement. It is substantiated that goals of socio-economic and innovative de

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7

Turyanskyy, Yuriy. "TRANSFORMATION OF TAX REGULATION IN EU COUNTRIES: POSITIVE EXPERIENCE FOR UKRAINE." Economic discourse, no. 1 (March 2020): 97–104. http://dx.doi.org/10.36742/2410-0919-2020-1-11.

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Introduction. Ukraine's active progress towards integration with the European social and economic space requires an update of domestic fiscal policy to ensure adequate cooperation with European countries. The need for changes in tax regulation in the context of integration processes actualises the issue of generalizing the features of fiscal policy in the EU with the identification of the most positive experience of reforming it. Methods. The following methds are used in conducting the research: systematic, institutional methods (to study the tax system and mechanisms for regulating tax relati

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8

Zelenko, N., and V. Zelenko. "Comprehensive approach in public pension system management as one of the directions of European integration development of Ukraine." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 194–203. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.194.

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The main problems of the improvement of the efficiency of public pension system management in Ukraine are analyzed by the authors in this paper. The necessity of application of the comprehensive approach to these processes is substantiated due to the results of scientific investigations. The authors analyze the impact of wage shadowing on the budget of the Pension Fund of Ukraine. Conditional wages calculation is carried out. According to this calculation the state actually has revenues about a third of the amount of funds paid to the employee in the form of wages taking into account all deduc

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9

Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.

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The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rat

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10

Olena, Sotnichenko. "Improvement of fiscal efficiency of indirect taxes in Ukraine." Technology audit and production reserves 3, no. 4 (47) (2019): 45–50. https://doi.org/10.15587/2312-8372.2019.171683.

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<em>The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated Budget of Ukraine.</em> <em>Statistical and economic methods are used to assess the fiscal value of indirect consumption taxes in the structure of budget revenues. The analytical method is used when considering the status of indirect taxes for the reporting period (2014–2018), which gave a complete picture of the amount of budget rev

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11

SLAVKOVA, Alla. "FISCAL AND REGULATORY ROLE OF INDIRECT TAXES IN UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (2023): 374–78. http://dx.doi.org/10.31891/2307-5740-2023-322-5-59.

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The article analyzes the fiscal and regulatory role of indirect taxes in Ukraine. The advantages and disadvantages of indirect taxes in Ukraine are identified. The revenues from indirect taxes in the structure of the consolidated budget of Ukraine for 2017-2022 are analyzed. The directions for increasing the level of fiscal efficiency of indirect taxes are highlighted. The regulatory role of indirect taxes for the state budget of Ukraine is determined. Thus, the fiscal significance of indirect taxes has become less due to the economic, social and political changes that have taken place in the

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12

Voronkova, Olena. "Current state and perspectives of tax regulation of insurance activities in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 164–71. http://dx.doi.org/10.31470/2306-546x-2019-42-164-171.

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Taxation is one of the most effective instruments of governmental regulation during periods of economic crises and social instability. Tax regulation is an important mean of indirect state influence state on different aspects of social and economic development and taxpayers’ activities and can act as a stimulating and restraining influence on insurance activity through taxation of its financial results. The effectiveness of such influence is indirectly, through positive or negative changes in the performance of insurance activity indicators. The vector of change of these indicators should corr

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13

Айгумова, Г. И., and В. Т. Шамсиева. "Modern problems of indirect taxation in the Russian Federation." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 179–81. http://dx.doi.org/10.34925/eip.2021.133.8.030.

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Статья посвящена исследованию современных проблем косвенного налогообложения в Российской Федерации. Косвенные налоги являются средством регулирования социальноэкономического развития страны. Дано краткое описание косвенных налогов и особенностей их функционирования на современном этапе развития. Представлена динамика структуры доходов федерального бюджета за 2016-2020 годы и проанализирована статистика косвенных налогов. Изучаются основные проблемы косвенного налогообложения и пути их влияния на экономическую политику государства. Определены основные направления развития косвенного налогообло

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14

Sotnichenko, Olena. "Improvement of fiscal efficiency of indirect taxes in Ukraine." Technology audit and production reserves 3, no. 4(47) (2018): 45–50. http://dx.doi.org/10.15587/2312-8372.2019.171683.

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15

Sidelnykova, Larysa, and Diana Ostapenko. "Fiscal Efficiency of the Indirect Taxation System in Ukraine." Oblik i finansi, no. 4(98) (2022): 43–50. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-43-50.

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The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify esta

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16

SOTNICHENKO, O.A., and O.A. HNATENKO. "Fiscal efficiency of indirect taxes in Ukraine." Market Relations Development in Ukraine №5(228)2020 132 (July 9, 2020): 32–38. https://doi.org/10.5281/zenodo.3937210.

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The subject of the research is totality of theoretical and applied aspects of fiscal efficiency of indirect taxes in Ukraine. The aim of the research is the analysis of fiscal efficiency of indirect taxes in Ukraine. Research methods. The scientific and special methods of empiric research are used: system; comparison; analogy. The analytical method is used for consideration of the state of indirect taxes for corresponding period (2014–2018) and abstractly–logical at formulation of conclusions. Research results. The roles of indirect taxes, their intercommunication and influence on

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17

Govinda Rao, M. "Reform of Indirect Taxes in Developing Countries: Selected Issues." Asian Development Review 10, no. 02 (1992): 144–58. http://dx.doi.org/10.1142/s0116110592000137.

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Tax reform is almost universal and it has taken a prominent place in the agenda of many governments. In developing countries alone, there have been over 100 identifiable attempts at major tax reform since the mid-1940s. The pace of reforms, particularly in developing countries, has accelerated in recent years mainly due to the increasing realization of the need to make the tax systems simpler, more transparent, less distorting and broad based. Although the directions for reforming taxes and the success of tax reforms depend upon the particular country situation, the analysis of the experiences

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18

Sotnichenko, Оlena. "Current state of indirect taxation in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 157–64. http://dx.doi.org/10.31470/2306-546x-2019-42-157-164.

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Relevance of the study. The issue of regulation of the country's economy caused by the simultaneous opening of the borders of Ukraine, liberalization of prices and the lack of a full-fledged system of regulation of commodity flows. It is this aspect, in our opinion, should be decisive when considering the modern indirect taxation as a tool for regulating the economy of Ukraine. Problem statement. The current economic situation in the country necessitates the filling of the budget, which can be done through taxation. It is indirect taxes that entirely burden the shoulders of buyers, because com

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19

Сотниченко, Е. А. "Optimization of taxation by indirect taxes in the energy industry of Russia." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 290–94. http://dx.doi.org/10.34925/eip.2022.147.10.053.

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Особенности, специфика и сложность производственной и финансовохозяйственной деятельности отрасли энергетики, обусловливают актуальность вопросов, связанных с оптимизацией налогообложения косвенными налогами в отраслевом аспекте в контексте инноваций. Статья отражает пути оптимизации налогообложения косвенными налогами энергетических предприятий в отраслевом аспекте; проблемы и тенденции развития энергетической отрасли России. Сделано заключение о том, что важными направлениями оптимизации налогообложения непрямыми налогами энергетических предприятий являются соответствие, адаптация налоговой

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20

Krykhivska, Nataliia О., and Tetiana M. Oryshchyn. "The Fiscal Role of Direct Taxes in the Formation of Budget Revenues." Business Inform 10, no. 561 (2024): 404–11. https://doi.org/10.32983/2222-4459-2024-10-404-411.

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The article is aimed at studying the role of direct taxes in the formation of budget revenues of Ukraine, analyzing the ratio of direct and indirect taxes in the structure of tax revenues, as well as developing recommendations for improving tax policy to ensure stable economic development of the country. The article analyzes the dynamics of tax revenues in the context of direct and indirect taxes over the past 5 years, which shows that a significant impact on the decrease in the volume of aggregate tax payments for 2022 is the decrease in indirect taxes for the same period. Furthermore, the es

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21

Kashkimbayeva, K. B., and E. Orazbek. "IMPROVEMENT OF TAXATION OF INDIRECT TAXES IN THE REPUBLIC OF KAZAKHSTAN." BULLETIN 1, no. 395 (2022): 44–50. http://dx.doi.org/10.32014/2022.2518-1467.237.

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22

Tassybay, B. M., S. K. Tazhikenova, G. B. Alina, А. К. Zhussupova, and Ewa Katarzyna Czech. "IMPROVEMENT OF TAXATION OF INDIRECT TAXES IN THE REPUBLIC OF KAZAKHSTAN." BULLETIN 1, no. 395 (2022): 75–82. http://dx.doi.org/10.32014/2022.2518-1467.241.

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23

Jain, Parul. "Issues in Reforms of Union Taxes in India." Intertax 44, Issue 8/9 (2016): 712–24. http://dx.doi.org/10.54648/taxi2016059.

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The correction of fiscal imbalances in India should focus on the root cause of disequilibrium – the government not being able to balance its consumption outlays with revenue receipts. Restructuring of public expenditure seems to be very difficult under the present circumstances. Hence, significant improvement will hinge increasingly on improvement in revenue collection through direct and indirect taxes. There is need for comprehensive reforms in direct and indirect taxes through decisive action in many crucial areas rather than marginal improvement on all fronts. Broadening of the tax base is

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24

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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25

Kudratovich, Kadirov Bahadir. "SPECIFIC FEATURES OF DIRECT AND INDIRECT TAX ACCOUNTING IN UZBEKISTAN AND THE BASICS OF IMPROVEMENT." International Journal Of Management And Economics Fundamental 4, no. 11 (2024): 60–64. http://dx.doi.org/10.37547/ijmef/volume04issue11-04.

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The article analyzes the theoretical and practical basis of the specific features and improvement of direct and indirect tax accounting in Uzbekistan, studies the electronic software procedures for calculating and collecting taxes based on the digital economy, and defines the role and tasks of tax accounting. Conclusions and suggestions for the study are given.

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26

Stoiko, Oleh Yа, and Inna A. Shubenko. "Problematic Aspects and Improvement of Property Taxation in Ukraine." Business Inform 2, no. 553 (2024): 220–28. http://dx.doi.org/10.32983/2222-4459-2024-2-220-228.

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The aim of the article is to study the problematic aspects of property tax administration and identify approaches to its improvement. It is found that property tax revenues in Ukraine are at a low level relative to GDP, their share in GDP does not exceed 1%, while the level of this ratio in the EU Member States is on average 2.2%. During the period under analysis, there is a tendency to a slow reduction in the share in GDP of both local taxes and fees, as well as property tax, which makes local budgets dependent on transfers from the State budget and the shares of national taxes and fees assig

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27

Turyanskyy, Yuriy. "WAYS OF IMPROVING THE ANALYTICAL TOOLS OF THE MECHANISM OF TAX REGULATION OF UKRAINE." Economic Discourse, no. 3 (September 30, 2020): 45–53. http://dx.doi.org/10.36742/2410-0919-2020-3-5.

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Introduction. Deviations and imbalances that arise in the process of implementing the planned amounts of tax revenues require the implementation of a number of financial and economic measures through prompt intervention in the process of implementing the revenue side of the budget, ie tax regulation. Ensuring stabilization of the country's development is possible under the condition of reforming tax regulation, the priorities of which are de-shadowing of the economy, reducing the number of taxes and fees and creating incentives for small and medium business development, which actualizes the sc

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28

Benazeer, Hassan K. Ibrahim *. Victor Jose. "HYBRID INDIRECT SOLAR COOKER WITH LATENT HEAT STORAGE." INTERNATIONAL JOURNAL OF ENGINEERING SCIENCES & RESEARCH TECHNOLOGY 5, no. 7 (2016): 169–75. https://doi.org/10.5281/zenodo.56930.

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Solar cooking is the simplest, safest, most convenient way to cook food without consuming fuels or heating up the kitchen. All the conventional solar cooker designs have the disadvantage of inability to cook during off-shine and night hours.This disadvantage can be eliminated  if the solar cooker is designed with thermal storage arrangement. In this paper, a hybrid solar cooker with evacuated tube collector and latent thermal storage unit and alternate electric heatingsource is simulated. The heat transfer fluid gets heated in the evacuated tube collector is used for cooking along with al

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29

Pogorletskiy, Alexander I., and Mariya V. Keshner. "Indirect taxation of cross-border e-trade: features of national and intergovernmental regulation." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 256–80. http://dx.doi.org/10.21684/2411-7897-2020-6-1-256-280.

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The contemporary research in the field of economic and legal assessment of e-trade development, published in Russia, provides a general description of the situation and prospects for the development of international online transactions. At the same time, the aggregate features of taxation of cross-border e-commerce (which is the paper’s subject) are highlighted, without focusing on indirect methods of tax regulation (which are the object of the paper). Based on previous theoretical, methodological and practical studies, the authors systematize the knowledge about cross-border e-commerce operat

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30

Allaeva, G. Zh. "Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector." E3S Web of Conferences 216 (2020): 01173. http://dx.doi.org/10.1051/e3sconf/202021601173.

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The article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxes on the effective economic development of extractive energy enterprises is studied.

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GRUNDEL, Larisa Petrovna, Natalia Alexandrovna NAZAROVA, Alexey Alexandrovich KOSTIN, Anastasia Viktorovna KNIAZEVA, and Elena Samratovna GORBATKO. "State Regulation of Environmental Taxes and Fees: National and International Experience." Journal of Environmental Management and Tourism 11, no. 1 (2020): 159. http://dx.doi.org/10.14505//jemt.11.1(41).18.

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The purpose of this paper is to substantiate the directions of improvement in state regulation of environmental taxes and fees (ecotax regulation) as an instrument of public environmental policies. The dialectical, historical and structural methods are used to detect the preconditions and specifics of ecotax regulation in addressing environmental issues. The method of expert survey is also employed to analyse whether the international practice of ecotax regulation can be implemented in Russia. The paper explores the fundamentals of environmental taxation as a meaningful component o

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Tsepova, Ekaterina. "Digital control over transboundary movement of resident individuals’ capital in Russia." Advances in Law Studies 8, no. 5 (2020): 134–38. http://dx.doi.org/10.29039/2409-5087-2020-8-5-134-138.

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The article discusses the main directions of creating the global system of control over the payment of taxes on income received by residents of some states from sources in other states. One of this directions is the development of technical solutions. The author comes to the conclusion that information technologies give the state wide opportunities in counteracting financial violations. At the same time, these opportunities should contribute to the further development of a risk-based approach, to the administrative burden reduction on the residents, as well as to improvement of the posit

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Shekh, Arjoo Naushad, and PROF RAMESHWARI AKOLKAR. "A Study on Goods and Services Tax (GST)." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 01 (2024): 1–10. http://dx.doi.org/10.55041/ijsrem27988.

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The Goods and Services Tax (GST) is a type of indirect tax that has replaced various other indirect taxes in many countries, including India. It is designed to simplify the tax structure and make it more transparent. Instead of multiple taxes at different stages of production and distribution, GST consolidates them into a single tax at the point of consumption Goods and Services Tax is an indirect tax to support and enhance the economic growth of the country. Most of the Developed countries have implemented Goods and Services Tax Bill (GST). However, in India, GST was established in 1999. A co

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R.Chitra. "Public Perception towards Goods and Service Tax (GST) in Tenkasi Taluk." Public Perception towards Goods and Service Tax (GST) in Tenkasi Taluk 7, Sp 1 (2019): 51–55. https://doi.org/10.5281/zenodo.3595712.

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India has wit nessed substantial reforms in indirect  taxes over the past  two decades  with the replacement of  several tax systems.  Introduction of  the Value Added Tax (VAT) at the Central and the State level has been considered to be a major step i n the globe  of indirect  tax reforms in India.  If  the VA T is a major improvement over  the pre-ex isting Central excise duty at  the national level and the sales tax system at  the State level, then the  Goods and Services Tax (GST) will indeed be  an additional impo

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35

Khan, Ahmad. "Determinants of Income Tax Base in Pakistan: A Policy Review." Pakistan Development Review 31, no. 4II (1992): 1123–42. http://dx.doi.org/10.30541/v31i4iipp.1123-1142.

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This paper is divided into six parts. Following this introduction a reivew of the fiscal policies pursued by the Government of Pakistan is presented in the second section. The third section contains an assessment of the performance of different taxes while the fourth presents the reasons for low revenue performance. The key issues in tax policy reform are discussed in the fIfth section. The final section presents the recommendations for future policy directions. The taxation structure of Pakistan is both Federal and Provincial in nature. This structure was derived from the revenue-sharing prov

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36

Bâzgan, Ramona-Mihaela. "Fiscal management on revenue-based or expenditure-based adjustments: an empirical evidence from EU-Countries." Management & Marketing. Challenges for the Knowledge Society 14, no. 1 (2019): 163–75. http://dx.doi.org/10.2478/mmcks-2019-0011.

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Abstract An objective for each developed state remains the improvement of a suitable fiscal management system that could generate an increased level of resources. Further on, planning, distributing, allocating those resources to the proper beneficiaries, could generate an economic stabilization, suitable economic growth, decreased level of the net lending variable. The study consisted in an empirical research throughout it was developed the analysis of the impact of fiscal strategies and public expenses adjustments on economic growth and budgetary balance. Time series data from 1998 to 2018 we

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VDOVENKO, Larysa O., Svitlana V. SKRYPNYK, Polina O. FENENKO, Vita M. HAVRYLIUK, and Vitalii V. KOVALOV. "Discrete Process of Development and Effective Functioning of the Fiscal System of the Ukraine and EU Countries." Journal of Advanced Research in Law and Economics 11, no. 4 (2020): 1446. http://dx.doi.org/10.14505/jarle.v11.4(50).42.

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The article considers the discrete process of development and effective functioning of the fiscal system of the European Union and Ukraine. A comprehensive methodological approach to the development, sustainability and efficiency of the fiscal system, which provides structural restructuring of the economic system and affects the ‘fiscal maneuver’ of the initial formative component, balances the specific interests of all subjects of redistributive relations. The typology of fiscal systems depending on the approved level of income tax rates, wages and other taxes is studied. The method of estima

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Найдьон, Є. М., and В. А. Сандул. "DIRECTIONS OF IMPROVEMENT OF THE TAX SYSTEM OF UKRAINE ON THE BASIS OF ANALYSIS OF EXPERIENCE OF FOREIGN STATES." Juridical science 1, no. 4(106) (2020): 125–32. http://dx.doi.org/10.32844/2222-5374-2020-106-4-1.15.

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The relevance of the article is that one of the largest economic areas of state regulation of Ukraine's economy is taxation. After all, it is through taxes that economic relations and the interests of the state, regions, citizens of the state and business entities are regulated. With the advent of the state there is a need to pay taxes to form the state budget. Therefore, they are an attribute of the state. Taxes are known to be an integral part of the financial system on which the normal functioning of the state is based. The activity of the tax system of our state is first of all closely con

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Waluyo, Joko. "PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 10, no. 2 (2009): 154. http://dx.doi.org/10.23917/jep.v10i2.798.

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The main subject of this paper are the role of tax revenue to central government budget and how reforms it to increase tax revenue. Financing budget deficits represent one of cause of state budget become annoyed. Ratio tax - PDB ranging from 13 – 15 percent showing good improvement, although still not yet optimal. Ratio tax – revenue and tax - expenditure progressively mount which indication that important taxation role progressively in budget revenue sources. In year of the research showing by change of tax structure from oil tax become the non oil tax, and also from indirect tax become to th

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Shehab, Lamia S., Zakia Seid Benzerrouk, Khaldah Abdallah Mohammed Esawi, Assma Boudounet, and Adeeb Alhebri. "A Comprehensive Analysis of the Influence of Taxation Policies on the Financial Performance of Companies in Algeria: A Case Study on the Oil and Gas Sector in Algeria." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 22 (May 2, 2025): 860–79. https://doi.org/10.37394/23207.2025.22.75.

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This case study analyzes the influence of taxation policies on the financial performance of companies in Algeria's oil and gas sector. A questionnaire was distributed to employees of Sonatrach, the state oil company, to gather perspectives on the relationships between taxation policies and key performance indicators. Three hypotheses were tested through linear regressions examining the impacts of taxation policy type, corporate tax rates, and fiscal incentives/tax reductions. The results supported the hypotheses, finding indirect taxes have a larger negative effect than direct taxes, higher co

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AKSENTEV, A. A. "PROBLEMS OF PRESENTING INFORMATION ABOUT DEFERRED TAXES." Economic Problems and Legal Practice 19, no. 6 (2023): 176–91. http://dx.doi.org/10.33693/2541-8025-2023-19-6-176-191.

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Currently, accounting standards in the area of income tax accounting continue to be vague and unspecific. In this connection, this paper investigates the key aspects of the presentation of deferred tax information in accordance with the rules of modern accounting standards and theoretical provisions. The article describes the peculiarities of deferred tax classification in the balance sheet and the profit and loss statement. An attempt is made to explain the effect of restoration of deferred tax liabilities. The conclusion is made that in scientific literature the essence of income taxes still

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Stawiński, Łukasz, Andrzej Kosucki, Justyna Skowrońska, and Piotr Malenta. "Energy Efficiency Improvement of Hydraulic Indirect Elevator." Energies 18, no. 9 (2025): 2163. https://doi.org/10.3390/en18092163.

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This article addresses the current issue of energy consumption in the hydraulic drive systems of working machines, with particular emphasis on elevators. This paper describes the results of experimental comparative research and estimation of energy and time consumption for two drive systems of a hydraulic indirect elevator. The purpose of this article is to compare the energy consumption of a typical multi-valve system (MV) system with that of an innovative new electro-hydraulic drive (EHD) system with a variable speed pump. The EHD system uses a frequency converter with an energy recovery mod

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Lia Dzebisauri, Lia Dzebisauri. "Implementation of 2008 System of National Accounts (2008 SNA) In Georgia – Main Changes And Challenges." Economics 105, no. 09-10 (2022): 47–64. http://dx.doi.org/10.36962/ecs105/9-10/2022-47.

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In the process of active globalization, an important task of the economic agenda of any country is to ensure mutual comparability of statistical indicators. This can be achieved through the implementation of internationally approved methodologies and modern standards. The System of National Accounts is at the top of the economic pyramid. The implementation of SNA 2008 was envisaged by the Association Agreement with the European Union. In 2008, the United Nations, European Commission, International Monetary Fund, World Bank and the Organization for Economic Co-operation and Development jointly

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Ebiowei, Ambaiowei Tari, and Asian Asian Umobong. "Tax Structure Implications on Exchange Rate and Infrastructural Development in Nigeria." Journal of Accounting and Taxation 3, no. 2 (2023): 77–104. http://dx.doi.org/10.47747/jat.v3i2.1092.

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The study examined the relationship between tax structure and exchange rate, and capital expenditure using secondary data obtained from Central bank of Nigeria and Federal inland revenue annual bulletin for the period 1994 to 2022 using multiple regression and auto regressive distributive lag. Tax structure was divided into direct and indirect tax consisting of PPT, CIT and VAT while the dependent variable was proxied by exchange rate and capital expenditure. Unit root test for stationarity was conducted using Augmented Dickey Fuller and Kwiatkowski Phillips Schmidt Findings show that in the s

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Chilima, Isaac Yamikani. "Application of Autoregressive Distributed LAG Models to Evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform." African Multidisciplinary Tax Journal 3, no. 1 (2023): 170–97. http://dx.doi.org/10.47348/amtj/v3/i1a9.

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This analysis demonstrates the application of autoregressive distributed lag (ARDL) models to gauge tax revenue performance in both the short term and the long term, as well as how to incorporate dummies to gauge changes following a popular semi-autonomous tax authority reform. To measure performance, we estimated tax buoyancy, defined as the percentage change in tax revenue in response to the percentage change in the tax base. Using data from 1979 to 2017 from annual economic reports and the United Nations University Government Revenue Dataset, the results show that personal income tax is the

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Seliutina, Tatiana S. "Improvement of the Taxation System and its Theoretical Justification." Russian Journal of Legal Studies (Moscow) 8, no. 4 (2022): 73–82. http://dx.doi.org/10.17816/rjls87428.

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Taxes are one of the main levers of government influence on a national economy and, at the same time, the most important tool for replenishing the governmental budget. These considerations justify the enormous importance of the objective, correct and harmonious construction of a given taxation system, without which the effective functioning and sustainable development of the national economic complex of the country is inconceivable. Currently, the tax system in Russia is undergoing certain changes, especially in terms of direct taxation of income of individuals, which require a comparison of t

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Alakonon, Calixe Bidossessi, and Alastaire Sèna Alinsato. "Free Trade and Tax Efficiency in the West African Economic and Monetary Union: what can we learn for the AFCFTA?" African Multidisciplinary Tax Journal 3, no. 1 (2023): 69–89. http://dx.doi.org/10.47348/amtj/v3/i1a4.

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The aim of this paper is to examine the effect of free trade on the tax efficiency of West African Economic and Monetary Union (WAEMU) countries. Specifically, the objective is, on the one hand, to determine the tax efficiency levels of the various taxes, and, on the other hand, to determine the influence of the common external tariff and trade openness on the tax efficiency of the various taxes in WAEMU countries. Using panel data over the period from 1980 to 2019, a stochastic tax frontier model is estimated to determine tax efficiency scores. A censored Tobit model is then used to assess th

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Medvedev, V. G. "Legal Policy of Anti-Soviet Governments in the Tax Sphere During the Russian Civil War." Вестник Пермского университета. Юридические науки, no. 52 (2021): 210–39. http://dx.doi.org/10.17072/1995-4190-2021-52-210-239.

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Introduction: there have been written numerous works about the White movement, but the problems of state regulation of taxes remain unexplored in the historical and legal science.Purpose: this paper aims to study the main directions in the legal policy of anti-Soviet governments in the tax sphere and to determine its impact on the viability of state entities of ‘White’ Russia.Methods: dialectical, formal-logical, functional, and other general scientific research methods; special legal methods: comparative legal and formal legal.Results: we have examined the organization of the tax service, the

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Xiaowei, Ding, and Maria Petrovskaya. "The Relationship Between Environmental Taxes, Technological Innovation and Corporate Financial Performance: a Heterogeneous Analysis of Micro-Evidence from China." BRICS Journal of Economics 3, no. 4 (2022): 249–70. http://dx.doi.org/10.3897/brics-econ.3.e91590.

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As a formal environmental regulation, environmental tax is important for the green upgrading of industrial structure. In order to explore the impact mechanism of environmental tax on corporate financial performance, this paper constructs a difference-difference (DID) model with two-way fixed effects based on financial data of Chinese A-share manufacturing listed companies from 2015 to 2019. We have found that environmental taxes contribute directly and significantly to the improvement of financial performance and that technological innovation, in some degree, produces mediating effect. Financi

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PASHAYEV, ELVIN T. "ASSESSİNG TAX SYSTEMS USİNG A BENCHMARKİNG METHODOLOGY IN AZERBAİJAN." Economic innovations 24, no. 3(84) (2022): 36–42. http://dx.doi.org/10.31520/ei.2022.24.3(84).36-42.

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Topicality. The formation of a competitive economic system, which is considered an important factor in the economic development of the country, is possible only through the creation of an effective tax policy, improved legislation and a favorable tax environment. In this regard, the specific weight of direct and indirect taxes in those countries was shown, and in the main part, a comparison was made with Azerbaijan, and information on the development directions and priorities of the tax system were reflected. Development of the tax system based on innovations, active in international projects

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