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Relevant bibliographies by topics / Level of Taxation

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Academic literature on the topic 'Level of Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 May 2022

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Journal articles on the topic "Level of Taxation"

1

SCHABERT, ANDREAS, and LEOPOLD VON THADDEN. "Distortionary Taxation, Debt, and the Price Level." Journal of Money, Credit and Banking 41, no. 1 (2009): 159–88. http://dx.doi.org/10.1111/j.1538-4616.2008.00191.x.

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Izvoranu, Anca Marina, and Henriette Cristiana Călin. "Land taxation." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the commitments they have since they are owner of agricultural land. At the same time, the information resources landowners would need to help understand and overcome the tax obstacles that they live when they want to grow through acquisitions or expansions, will be considered. Taxes, as part of fiscal policy, part of the economic policy, are established instruments, considering the level of development and the state national economy. That’s why they differ from one country to another, relative to their level of development. In low-developed countries, a smaller redistribution of the Gross Domestic Product of Taxes is observed, through the state budget, to the situation of the developed countries.

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Spataro, Luca, and Thomas I. Renström. "Optimal taxation, critical-level utilitarianism and economic growth." Journal of Public Economics 96, no. 9-10 (2012): 727–38. http://dx.doi.org/10.1016/j.jpubeco.2012.05.001.

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Podstawka, Marian, and Łukasz Podstawka. "Farm income and its taxation." Ekonomia i Prawo 20, no. 3 (2021): 603–15. http://dx.doi.org/10.12775/eip.2021.036.

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Motivation: It is increasingly common to hear the opinion that farm income should be taxed with income tax, just like other types of economic activity. Currently, the level of taxation of farm income is low. As the economic power of the farm increases, the level of taxation of its income decreases. Over the years 2014–2019, no variation can be observed in the level of taxation of farm income. Certain simplified attempts to record economic events on farms, due to the fact that they receive all kinds of subsidies, are being gradually introduced by the Ministry of Agriculture and Rural Development. The time has come to carry out a reliable assessment of the income situation of farms. The calculation of income is important for making management decisions on the farm so as to optimise the production structure, costs, etc. Aim: The objective of the study is to assess the level of income among FADN farms in various economic classes, to assess the level of taxation of income of these farms, and to present the problems related to a potential change in the taxation of agricultural activities. The study aims to show the problems related to calculating income on farms and to present the advantages and disadvantages of the existing taxes paid by farmers. Results: The result of the study is a proposal regarding tax rates in agriculture. According to the author, in the case of taxation of farm income, in order to maintain its current level of taxation, the tax rate should be 1–2%. If farm income were to be taxed, the tax rate, which would not increase the current tax burden, should be 2–5%.

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Kriner, Douglas, Breanna Lechase, and Rosella Cappella Zielinski. "Self-interest, partisanship, and the conditional influence of taxation on support for war in the USA." Conflict Management and Peace Science 35, no. 1 (2015): 43–64. http://dx.doi.org/10.1177/0738894215611133.

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Does the imposition of taxation inevitably erode public support for war? Through a pair of survey experiments we show that whether a war tax decreases public support for military action critically depends on the design of the taxation instrument itself. Broad-based, regressive taxes decrease support for war; progressive taxes targeted on the wealthy do not. We also uncover the mechanisms through which Americans incorporate information about war taxation into their wartime policy preferences. Economic self-interest, alone, cannot explain the individual-level variation in reactions to war taxation. Rather, Americans assess war taxation both through the lens of economic self-interest and by using partisan heuristics. The negative effect of taxation on war support is both conditional on the design of the taxation instrument and variable across segments of the public.

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Aguilar, Angel Baena. "Eco-Taxes in Spain." European Energy and Environmental Law Review 9, Issue 4 (2000): 114–19. http://dx.doi.org/10.54648/268316.

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Constitutional restraints on the introduction of eco-taxes in Spain; the lack of political will at central level; powers of the autonomous regions and limitations. A review of ecological measures both within and outside the income tax regime — entering environmental liabilities in the balance sheet, deductions for mining enterprises, tax concessions for environmental investments, carbon taxes on motor fuels, Galician measures on sulphur and NOX emissions, excise tax on electricity, the taxation of other energy products, the taxation of vehicles, agricultural taxes, the taxation of solid waste, the taxation of water, and the taxation of specific assets.

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Daud, Dahniyar, and Musdalifah Musdalifah. "Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar." Al-Buhuts 15, no. 2 (2019): 84–92. http://dx.doi.org/10.30603/ab.v15i2.1760.

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The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfaction

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Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.

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Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generally.

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Ohrn, Eric, and Nathan Seegert. "The impact of investor-level taxation on mergers and acquisitions." Journal of Public Economics 177 (September 2019): 104038. http://dx.doi.org/10.1016/j.jpubeco.2019.06.006.

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Gauthier, Bernard, and Jonathan Goyette. "Taxation and corruption: theory and firm-level evidence from Uganda." Applied Economics 46, no. 23 (2014): 2755–65. http://dx.doi.org/10.1080/00036846.2014.909580.

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Dissertations / Theses on the topic "Level of Taxation"

1

Muhm, Casey J. "Exploring the relationship between income and property taxation at the municipal level." [Ames, Iowa : Iowa State University], 2008.

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2

Wildgruber, Susanne [Verfasser], and Clemens [Akademischer Betreuer] Fuest. "Essays on corporate taxation and firm-Level effects of regulatory interventions / Susanne Wildgruber ; Betreuer: Clemens Fuest." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2019. http://d-nb.info/1179695070/34.

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Ma, David. "Small business tax compliance burden : what can be done to level the playing field." Thesis, University of Canterbury. Accounting and Taxation, 2015. http://hdl.handle.net/10092/10457.

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One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses. This trend can be found across the globe and more importantly, in New Zealand. Prior research has shown that the severity of the regressiveness has increased over time. The current, “one-size-fits-all”, approach used in the New Zealand tax system, and others alike, have created undue complexity for small businesses. This study reviews small business tax regimes and concessions currently implemented (or proposed) in different countries to relieve the compliance burden for smaller businesses. Australia, South Africa, the United Kingdom and the United States have either implemented a separate tax regime, or offers tax concessions to smaller business taxpayers. New Zealand on the other hand, presents minor ad hoc tax concessions for small business taxpayers, but since 2009, there have been proposals to change this system. This study evaluates and compares all the implemented (or proposed) regimes and concessions of the selected countries. Following from the case studies, interviews are conducted with tax professionals that have worked closely with smaller businesses, in order to shed light on the possibility of implementing a similar regime in New Zealand. The findings show that a small business tax regime has many avenues to consider, however, there is general consensus that suggests small business taxation should be kept as simple as possible. This thesis puts forward a baseline for further discussion and development of a small business regime to reduce compliance costs for smaller businesses.

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Irizarry, Osorio Hiram José. "The politics of taxation in Argentina and Brazil in the last twenty years of the 20th century." The Ohio State University, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=osu1104395372.

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Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева, Tetiana Anatoliivna Vasylieva, Сергій Вячеславович Лєонов, Сергей Вячеславович Леонов та Serhii Viacheslavovych Lieonov. "Пріоритети реформування податкової політики в Україні: національний фіскальний суверенітет чи наднаціональні інтереси Європейського Союзу?" Thesis, Національний університет державної податкової служби України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63532.

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Стратегічні пріоритети України щодо інтеграції в Європейське співтова- риство ставлять перед державною владою питання пошуку компромісу між до- триманням національного фіскального суверенітету з одного боку, а з іншого – необхідністю імплементації цілого ряду директивних і рекомендаційних правових норм ЄС у національний податковий простір.

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Pelíšková, Marie. "Management podniku a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-81383.

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This thesis aims to compare taxation levels and tax liability of limited companies and natural persons in the area of income tax, including health and social insurance (for natural persons). Division of tax base to intervals by taxation level. Impact of changes in income taxation for natural persons and limited companies. Influence on management decision making.

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Бабак, Д. С. "Дослідження рівня оподаткування банків України". Thesis, Севастопольський національний технічний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/58897.

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У тезах розглядаються інструменти оцінки впливу оподаткування на діяльність банківської системи: визначення рівня податкового навантаження та податкової віддачі.<br>The theses dealt with evaluation tools impact of taxation on the activities of the banking system: determination of tax load and tax returns.

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Mussons, Joan Maria. "Cyclical Patterns and Sustainability of Fiscal Policy at Regional Level: the Spanish Case." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/663273.

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Concerns over sustainability and the cyclical pattern of public finances have been especially great since the onset of the global financial crisis. This thesis comprises four essays which aim to examine those concerns with regard to the Spanish Autonomous Communities (ACs). The first paper analyses fiscal policy responsiveness of Spanish ACs over the cycle. We estimate fiscal reaction functions to analyze the response of ACs’ fiscal impulse and fiscal stance. On the one hand, an analysis of the change in the primary balance (the fiscal impulse) suggests counter-cyclicality over the period 1987-2008, but afterwards an a-cyclical impulse until 2012. Foral ACs stand out from other ACs, as their response is much more counter-cyclical. We do not find evidence regarding any asymmetric behaviour of ACs in good or bad periods. On the other hand, the response of ACs’ fiscal stance indicates that ACs’ discretionary fiscal behaviour has been pro-cyclical. This pro-cyclicality has sharpened since the last crisis, which is especially worrisome as health, education and social services expenditures are within regional responsibilities. The second paper addresses the primary balance response to the debt of Spanish ACs from 1987 to 2015. Overall, the results of this study provide evidence of a nonlinear relationship between these variables, which points to a situation of fiscal fatigue and reduced fiscal space. The empirical framework builds mainly on the works of Bohn (1998) and Gosh et al. (2013), thereby also focusing on uncertainty issues. In 2015 the regional debt ratio stood at 26.8% of Gross Value Added, slightly above our lower estimate for the debt limit (24%) and well below the upper estimate (36%). A reduced fiscal space in ACs calls for measures to ensure a sustainable debt trajectory and regain some room to deal with potential negative shocks. The third paper deals with personal income tax (PIT) revenue elasticities, which is the most important revenue source for Spanish ACs. We apply an error correction model to estimate PIT revenue elasticities in common regime ACs. The stability of these elasticities is checked and short-run asymmetries are identified. A tax overreaction is identified when PIT revenue is above the long-run equilibrium while a typical error correction model response is obtained when PIT revenue is below. Some simulations are provided to evaluate the dynamic adjustment between short and long-run elasticities and their consequences for fiscal pressure. Some findings regarding cross-sectional variability should also be noted: short and especially long-run elasticities present a decreasing pattern in respect to per capita income. Another noteworthy contribution is the analysis of forecasting performance in the presence of an endogeneity relationship. Despite the OLS estimator bias, its superiority is made clear (analytically and empirically) in comparison to the IV estimator. The forth paper examines potential GDP and structural budget balances at regional level, following the methodology of the European Commission (EC). These are instruments used to guide economic policy, widespread at state level but much less at regional level. Measuring the cyclical position enables us to make an appraisal of the Catalan fiscal stance since 2004. In short, the fiscal policy of the Generalitat of Catalonia has been pro-cyclical, except for the first budgetary response to the crisis and the recovery period beginning in the second half of 2013. In years to come, the available fiscal space (in terms of debt) can condition the fiscal stance. This paper also points out the main limitations of the EC methodology. Finally, alternative estimates of Catalan potential GDP based on unobserved components models are presented, as well as an assessment based on their reliability and usefulness for inflation and GDP growth forecasting performance.

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Приходько, В. С. "Аналітичне забезпечення оцінки ефективності екологічного оподаткування в Україні". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/20609.

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Приходько, В. С. Аналітичне забезпечення оцінки ефективності екологічного оподаткування в Україні : магістерська робота : 05 Соціальні та поведінкові науки / В. С. Приходько; керівник роботи Самко О. О. ; Національний університет «Чернігівська політехніка», кафедра теоретичної та прикладної економіки. – Чернігів, 2020. – 79 с.<br>Об'єктом дослідження є соціально-економічні відносини, що виникають між державою, платниками податків та суспільством у процесі екологічного оподаткування в Україні для зниження надмірного навантаження на навколишнє природне середовище. Предметом дослідження є теоретико-методичні основи та практичні рекомендації щодо підвищення ефективності екологічного оподаткування в Україні. Метою випускної кваліфікаційної роботи є дослідження теоретико-методологічних аспектів оцінки ефективності екологічного оподаткування в Україні. Для досягнення мети були поставлені та вирішені такі завдання: дослідження процесів становлення екологічного оподаткування в Україні; вивчення особливостей справляння екологічного податку за видами; дослідження світового досвіду у сфері екологічного оподаткування та можливостей його імплементації у вітчизняну систему екологічного оподаткування; удосконалення методичних підходів до оцінки ефективності екологічного оподаткування в Україні; аналіз планових та фактичних надходжень екологічного податку в Україні в цілому та Чернігівській області, зокрема; аналіз витрат на природоохоронні заходи з урахуванням можливостей їх фінансування з бюджетів різних рівнів; оцінка динаміки показників антропогенного навантаження на довкілля як індикатора дієвості екологічного оподаткування; розробка практичних рекомендацій щодо удосконалення сфери екологічного оподаткування з метою зменшення навантаження на довкілля. За результатами дослідження було запропоновано впровадження екологічних податків на основі міжнародного досвіду та розроблені заходи по підвищенню ефективності екологічного оподаткування в Україні. Одержані результати можуть бути використані при розробці регіональних та національних програм по удосконаленню системи екологічного оподаткування.<br>The object of the study is the socio-economic relations that arise between the state, taxpayers and society in the process of environmental taxation in Ukraine to reduce the excessive burden on the environment. The subject of the research is the theoretical and methodological bases and practical recommendations for improving the efficiency of environmental taxation in Ukraine. The purpose of the final qualifying work is to study the theoretical and methodological aspects of assessing the effectiveness of environmental taxation in Ukraine. To achieve this goal, the following tasks were set and solved: study of the processes of formation of environmental taxation in Ukraine; study of the peculiarities of collecting the environmental tax by type; research of world experience in the field of ecological taxation and possibilities of its implementation in the domestic system of ecological taxation; improving methodological approaches to assessing the effectiveness of environmental taxation in Ukraine; analysis of planned and actual revenues of the environmental tax in Ukraine in general and Chernihiv region, in particular; analysis of expenditures on environmental measures, taking into account the possibilities of their financing from the budgets of different levels; assessment of the dynamics of indicators of anthropogenic load on the environment as an indicator of the effectiveness of environmental taxation; development of practical recommendations for improving the field of environmental taxation in order to reduce the burden on the environment. According to the results of the study, the introduction of environmental taxes based on international experience was proposed and measures were developed to increase the efficiency of environmental taxation in Ukraine. The obtained results can be used in the development of regional and national programs to improve the system of environmental taxation.

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Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.

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This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.

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Books on the topic "Level of Taxation"

1

Garside, F. An introductory level taxation workbook: 1986 Finance Act. DP Publications, 1986.

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Imperfect union: Representation and taxation in multi-level governments. Cambridge University Press, 2009.

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Kodrzycki, Yolanda K. Corporate taxation in Massachusetts: How level is the playing field? The Commission, 1993.

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Baltezore, James F. State-level tax equity in North Dakota in 1986. Dept. of Agricultural Economics, Agricultural Experiment Station, North Dakota State University, 1988.

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Fisman, Raymond. Are corruption and taxation really harmful to growth?: Firm level evidence. World Bank, Development Research Group, Macroeconomics and Growth, 2000.

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Fullerton, Don. Inputs to tax policymaking: The supply side, the deficit, and the level playing field. National Bureau of Economic Research, 1990.

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Hall, John. Local sales taxation: An assessment of the feasibility and likely effects of sales taxation at the local level in the UK. Institute for Fiscal Studies, 1995.

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Leeper, Eric Michael. Monetary-fiscal policy interactions and the price level: Background and beyond. National Bureau of Economic Research, 2005.

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Leeper, Eric Michael. Monetary-fiscal policy interactions and the price level: Background and beyond. National Bureau of Economic Research, 2005.

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McDowell, Moore. Public preferences for the level and structure of government expenditure and taxation: Survey results and analysis. Foundation for Fiscal Studies, 1991.

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Book chapters on the topic "Level of Taxation"

1

O’Donoghue, Cathal. "Hypothetical Microsimulation Modeling—Farm Taxation." In Farm-Level Microsimulation Modelling. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-63979-6_4.

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Aliber, Robert Z. "Taxation, Regulation, and the Level Playing Field." In The New International Money Game. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230246720_16.

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Auld, D. A. L. "5. Evaluating the Options for Fiscal Stabilization Policy at the Provincial Level." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-007.

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Caragata, Patrick J., and David E. A. Giles. "Simulating the Relationship between the Hidden Economy and the Tax Level and Tax Mix in New Zealand." In Taxation and the Limits of Government. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4433-3_11.

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Harhoff, Dietmar, and Fred Ramb. "Investment and Taxation in Germany — Evidence from Firm Level Panel Data." In Investing Today for the World of Tomorrow. Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-642-56601-1_5.

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Washizu, Ayu, and Satoshi Nakano. "An Assessment of Carbon Taxation by Input–Output Analysis: Upstream or Downstream?" In Economics, Law, and Institutions in Asia Pacific. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_9.

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Abstract To analyze the ripple effects of CO2 emissions from the introduction of renewable energy power plants, this study developed input–output tables for analysis of next-generation energy systems (IONGES). The results revealed that the environmental benefits obtained from investing in power plants of the same capacity vary significantly depending on the type of renewable energy. Using the IONGES, under assumptions of three carbon taxation methods (upstream, midstream, and downstream), we calculated the taxable CO2 emissions induced when producing each good or service and estimated the carbon tax burden associated with the final demand. We found that, in the upstream method, the taxation effects of one unit of carbon tax is concentrated in energy goods such as coal products and petroleum basic, while the effects are relatively dispersed in the downstream taxation method. If renewable energy is added to the government target level in 2030, taxable CO2 emissions will decrease by 12–13.3%. Compared with the upstream taxation method, in the midstream and downstream methods, the CO2 emissions induced by each final demand are distributed more evenly across various goods and services. Compared to the downstream taxation method, upstream taxation leads to higher CO2 emissions from exports, but lower CO2 emissions from household consumption. This is because energy-intensive industries such as machinery have high export ratios. We analyzed which expenditure categories contribute to the carbon tax burden associated with household consumption. In the case of upstream taxation, households mainly focus on reducing electricity consumption; in the case of downstream taxation, households reduce consumption of various energy-intensive goods and services.

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Cozzi, Guido, Aditya Goenka, Minwook Kang, and Karl Shell. "Winners and Losers from Price-Level Volatility: Money Taxation and Information Frictions." In Studies in Economic Theory. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-44076-7_16.

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Adams, Richard. "Taxation, Control, and Agrarian Transition in Rural Egypt: A Local-Level View." In Food, States, and Peasants. Routledge, 2021. http://dx.doi.org/10.4324/9780429035623-8.

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Arias Esteban, Isaác Gonzalo, and Anarella Calderoni. "The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean)." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_3.

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AbstractIn developing countries, where competing priorities often overwhelm capacity, the sweeping BEPS initiative can serve to motivate and justify the devotion of limited resources to the international tax field. It is hard to say whether all of the BEPS Actions are “suitable” for developing countries as their size, level of maturity, and many other factors that influence taxation vary drastically. An evaluation of domestic circumstances will help to determine the tax regime’s compatibility with the BEPS recommendations. This initiative represents a minimum level of commitment that is necessary to ascertain sustainable BEPS implementation. Certain attributes will influence the feasibility of this implementation such as the adaptability of the juridical system to enforce new regulations, the technological infrastructure, the capacity to process and protect mass information, efficient risk assessment procedures and analysis tools, and continual training and development workshops, among others. The BEPS project is still quite young; however, thanks to contributions from CIAT member countries, the BEPS Monitoring database was created. This can provide us with a general overview of how extensively each BEPS Action has been implemented in these countries so far.

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Lips, Wouter, and Dries Lesage. "Medium-Term Revenue Strategies as a Coordination Tool for DRM and Tax Capacity Building." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_5.

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AbstractThis chapter investigates the introduction of Medium-Term Revenue Strategies (MTRS) in developing countries as part of technical assistance for tax capacity building. The MTRS concept was devised by the Platform for Collaboration on Tax and is supposed to be a holistic high-level roadmap for tax policy reform around which civil society and external aid donors can coordinate. Tax capacity building for domestic resource mobilization has become a crowded governance field over the last decade with multiple bilateral and multilateral partners involved, sometimes in the same country. While there have been multiple high-level coordination efforts, within-country coordination is still lacking. As such, we investigate the concept’s usefulness as a coordination tool for donors to ensure their assistance is matched with a country’s needs and preferences. We also critically examine the concept’s potential pitfalls and deficiencies in terms of scope and ambition, partners, and legitimacy. We conclude that if the MTRS is evaluated as it is intended, an additional tool in the larger toolbox of coordination in the tax capacity building regime, the concept holds promise but calls for close scrutiny to ensure that they are truly country-owned and country-specific roadmaps.

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Conference papers on the topic "Level of Taxation"

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Abdulgalimov, Abdusalim. "Optimization Of Taxation Impact On The Level Of Profitability And Solvency." In International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.467.

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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.

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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.

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Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system

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Somoyev, R. G., and R. V. Batashev. "Prospects of the excise taxation development as a source of income generation for the sub-federal level budgets." In I INTERNATIONAL CONFERENCE ASE-I - 2021: APPLIED SCIENCE AND ENGINEERING: ASE-I - 2021. AIP Publishing, 2021. http://dx.doi.org/10.1063/5.0076207.

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Kolesnikova, O. S., and O. A. Tsepelev. "TAX POTENTIAL OF THE SHADOW SECTOR OF ECONOMY OF THE REGION." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.38.

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The paper analyzes the economic essence of the tax potential of the shadow sector of the regional economy. This indicator is calculated for the Amur Region. It has been established that a significant part of the tax payments of the Amur Region is concentrated in the shadow sector of the economy, however, the orientation towards optimal taxation will allow the region to increase the level of use of its tax potential.

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Mironova, I. B., and M. A. Chernova. "THE PROBLEM OF TAXATION OF INSURANCE FEES FOR INCREMENTED SHARES OF MEMBERS OF AGRICULTURAL PRODUCTION COOPERATIVES." In SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN EAST: NEW CHALLENGES AND STRATEGIC GUIDELINES. Khabarovsk: KSUEL Editorial and Publishing Center, 2021. http://dx.doi.org/10.38161/978-5-7823-0746-2-2021-210-215.

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Based on the analysis of the norms of the Tax Code of the Russian Federation and law enforcement practice, the article defines a problem that leads to an irrational increase in the level of financial burden on members of agricultural production cooperatives. The author makes specific proposals in relation to the remediation of the situation.

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Yılmazcan, Dilek, and Cansu Dağ. "Financial Regulations in the Field of Energy Policies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02036.

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Goals set by governments in energy field can be various. However, financial regulations can also vary depending on geopolitical location, sources, economical structure and other prioritized policies of the countries. Modern energy policies basically prioritize energy safety, efficiency, diversity and their environment-friendly features. In this study, financial regulations in the field of energy at world will be analyzed and the impact of financial regulations will be ascertained.  Energy end-user price is calculated by taking taxes, CO2 emission pricing and subsidies into account. CO2 emission pricing resulting from emission top level and trade or carbon taxes affects investment decisions in energy industry by changing the costs of other competitive sources. In addition to this, major types of energy subsidies are fossil source subsidies and renewable energy subsidies. Financial policy tools in EU can be listed as energy taxation, EU emission trade system and incentives for renewable energy. Legal regulations affecting energy field in Turkey can be examined in three categories; energy taxation, tax expenditures and support mechanisms. Tax expenditures and support mechanisms covering tax exemption, exception, reduction and similar practices in energy field are provided to both producers and consumers.  As a result, activating energy policies depends on decisions of many industries and individuals especially in transportation, industry and residence. These regulations mentioned in this study will be the most important tool in guiding rational preferences of the agents on generation, distribution, consumption and savings, if they are planned according to energy policies.

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Sulistyowati and Tiarani Meilisa. "Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat)." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.46.

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Sebastiampillai, Joshua, Andrew Rolt, Devaiah Nalianda, Francesco Mastropierro, and Vishal Sethi. "Technical and Economic Viability of an EIS 2050 Geared Open Rotor." In ASME Turbo Expo 2019: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/gt2019-90290.

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Abstract The aviation sector is projected to grow rapidly over the next two decades and beyond. These projections coupled with ever more stringent environmental legislation call for action within the commercial aviation sector to radically reduce greenhouse gas emissions by 2050. It is perceived that by 2050 current state-of the-art direct-drive turbofans will have evolved into geared turbofans and geared open rotor engines for short haul missions. These changes in engine configuration may be attributed to calls from the Advisory Council for Aviation Research and innovation in Europe to dramatically reduce CO2 generation and greenhouse gas emissions by 2050. The geared open rotor architecture is predicted to significantly reduce fuel burn relative to a typical short-range year-2000 aircraft mission, and greatly reduce CO2 emissions per passenger kilometer. Although relative fuel-burn benefits have been estimated in various studies, the economic feasibility of developing the geared open rotor (GOR) engine configuration for potential manufacturers and operators has not been reported. Therefore, this paper describes methodologies employed to estimate the relative fuel burn benefit of a short-range year 2050 GOR engine-aircraft configuration. In addition, it details the financial feasibility of year-2050 short-range engine and aircraft concepts, for manufacturers and operators alike. An overview of the technical specifications of a potential ‘GOR2050’ engine configuration is provided. This paper further describes methods employed to predict the unit cost of a year-2050 engine and aircraft concept that might be offered by the manufacturers, as well as a revenue model for manufacturers in the 2050-timeframe. In order to capture the supplier–customer relationship between the OEMs and their customers, direct operating cost (DOC) and representative revenue models have been constructed for the operators. This paper also analyses the effects that potential future fuel price and taxation policies regarding emissions could have on the operational profitability of such an aircraft and engine combination. Based on a representative set of model inputs, an illustrative test-case for a year-2050 short-haul aircraft and engine combination predicts, with a 50% confidence level, that the minimum number of twin-engine aircraft sales needed to ensure the financial feasibility of the program would be 630 units. Furthermore, with a 50% confidence level, a potential operator could expect an internal rate of return over 7%. The impact of different fuel prices and taxation scenarios are quantified in terms of internal rate of return forecasts.

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Reports on the topic "Level of Taxation"

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Hall, John, and Stephen Smith. Local sales taxation: an assessment of the feasibility and likely effects of sales taxation at the local level in the UK. Institute for Fiscal Studies, 1995. http://dx.doi.org/10.1920/re.ifs.1995.0046.

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Giroud, Xavier, and Joshua Rauh. State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21534.

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Amiri, Rahmatullah, and Ashley Jackson. Taliban Taxation in Afghanistan: (2006-2021). Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.004.

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Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors shaped the various forms of Taliban taxation. Drawing primarily on fieldwork from Helmand, Ghazni and Kunduz provinces, this paper explores in depth three commonplace types of Taliban taxation: ushr (effectively a harvest tax, applied to both legal crops as well as opium), taxation on transport of goods (similar to customs), and taxes on aid interventions. The paper pays particular attention to geographic variation, exploring how and why each practice evolved differently at the subnational level.

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Gunter, Samara, Daniel Riera-Crichton, Carlos Vegh, and Guillermo Vuletin. Non-Linear Effects of Tax Changes on Output: The Role of the Initial Level of Taxation. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w26570.

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-21-26.

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The article examines the role of taxation of individuals as the most important tool of social policy implemented by the state in order to reduce the level of stratification among various segments of the population and to solve the problem of substantiating the necessity and content of the gradual reform of the current taxation mechanism in Russia. The current state of the economy and society determines the need to develop an adequate mechanism for the application of personal income tax.

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Hendricks, Kasey. Data for Alabama Taxation and Changing Discourse from Reconstruction to Redemption. University of Tennessee, Knoxville Libraries, 2021. http://dx.doi.org/10.7290/wdyvftwo4u.

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At their most basic level taxes carry, in the words of Schumpeter ([1918] 1991), “the thunder of history” (p. 101). They say something about the ever-changing structures of social, economic, and political life. Taxes offer a blueprint, in both symbolic and concrete terms, for uncovering the most fundamental arrangements in society – stratification included. The historical retellings captured within these data highlight the politics of taxation in Alabama from 1856 to 1901, including conflicts over whom money is expended upon as well as struggles over who carries their fair share of the tax burden. The selected timeline overlaps with the formation of five of six constitutions adopted in the State of Alabama, including 1861, 1865, 1868, 1875, and 1901. Having these years as the focal point makes for an especially meaningful case study, given how much these constitutional formations made the state a site for much political debate. These data contain 5,121 pages of periodicals from newspapers throughout the state, including: Alabama Sentinel, Alabama State Intelligencer, Alabama State Journal, Athens Herald, Daily Alabama Journal, Daily Confederation, Elyton Herald, Mobile Daily Tribune, Mobile Tribune, Mobile Weekly Tribune, Morning Herald, Nationalist, New Era, Observer, Tuscaloosa Observer, Tuskegee News, Universalist Herald, and Wilcox News and Pacificator. The contemporary relevance of these historical debates manifests in Alabama’s current constitution which was adopted in 1901. This constitution departs from well-established conventions of treating the document as a legal framework that specifies a general role of governance but is firm enough to protect the civil rights and liberties of the population. Instead, it stands more as a legislative document, or procedural straightjacket, that preempts through statutory material what regulatory action is possible by the state. These barriers included a refusal to establish a state board of education and enact a tax structure for local education in addition to debt and tax limitations that constrained government capacity more broadly. Prohibitive features like these are among the reasons that, by 2020, the 1901 Constitution has been amended nearly 1,000 times since its adoption. However, similar procedural barriers have been duplicated across the U.S. since (e.g., California’s Proposition 13 of 1978). Reference: Schumpeter, Joseph. [1918] 1991. “The Crisis of the Tax State.” Pp. 99-140 in The Economics and Sociology of Capitalism, edited by Richard Swedberg. Princeton University Press.

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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.020.

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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.

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Abel, Andrew. Optimal Taxation When Consumers Have Endogenous Benchmark Levels of Consumption. National Bureau of Economic Research, 2003. http://dx.doi.org/10.3386/w10099.

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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-040.

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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a percentage of fare or revenues, and “per-ride” taxes levied as a flat charge per ride. Another distinction is the differential treatment of shared and single rides. We provide extensive references to laws and ordinances as well as propose a system to classify the state legal environments under which ride-hailing is taxed. States fall into five regimes: (1) a “hands-off” regime wherein local governments are permitted wide leeway; (2) a “tax-free” regime wherein local taxes are prohibited and the state does not impose a tax; (3) a “state-tax-only” regime wherein local taxes are prohibited but the state levies taxes for its own use; (4) a “revenue-sharing” regime wherein the state levies taxes and distributes them to local governments; and (5) a “local-option” regime wherein local governments can opt into participating in a tax system regulated by the state. We make nine recommendations for Illinois policymakers considering taxes on ride-hailing, with the most important being that the state pass legislation clarifying and regulating the rights of local governments to levy such taxes.

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Price, Roz. Links Between Energy Prices, Fuel Subsidy Reform and Instability. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/k4d.2022.023.

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Increasingly, the links between energy insecurity (including energy prices, availability, and fuel subsidy reform) and instability are being studied. These issues often become flashpoints for social mobilisation and protest. Previous research has started to explore different types of fuel-related conflict and its relationship with scarcity, abundance, and energy prices but the research is fragmented. Much of this existing research focuses on a possible link between oil and armed conflict and rebellion, rather than on fuel prices as a source of intra-state instability below the level of armed conflict. It is argued that this research gap is important as these protests often have the potential to escalate into broader political movements, and the pressures to reduce reliance on carbon-heavy fuels through increased taxation or the reduction of subsidies is increasing. This rapid review provides an overview of the evidence on the links between energy prices, subsidy reforms and the risk of instability. It first highlights these links and discusses the literature, and then provides some brief evidence on recommendations and lessons learned on managing the impact of subsidy reform processes. The review was unable to identify any indicators of risk or quantitative metrics for appraising energy-related instability, apart from the unique fuel riots database created by Natalini et al. (2020). This rapid review takes a wide view of “instability” and what that means.

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