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Journal articles on the topic 'Mechanism of personal income taxation'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.

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Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for a

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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

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

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

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HORDIEIEVA-HERASYMOVA, Liudmyla, and А. KRAINIAK. "FEATURES OF TAXATION OF INCOME OF NATURAL PERSONS." Herald of Khmelnytskyi National University. Economic sciences 310, no. 5(1) (2022): 113–19. http://dx.doi.org/10.31891/2307-5740-2022-310-5(1)-18.

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Tax revenues to the budget are the main source of filling its revenue part, which, in turn, is an important tool for the implementation of the country’s social and economic policy. Both regional development and the effectiveness of the country’s implementation of its functions depend on the ability to attract a sufficient amount of money to the budgets of different levels. Among the entire set of taxes and fees introduced in Ukraine, one of the leading places in filling the budget belongs to personal income tax. Among the entire set of taxes and fees established in Ukraine, one of the leading

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Osipova, Elena S. "The Mechanism of Action and Social Fairness of Changes Related to the Personal Income Tax." Taxes 1 (February 18, 2021): 20–25. http://dx.doi.org/10.18572/1999-4796-2021-1-20-25.

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Since 2001, Russia has introduced a flat scale of taxation of personal income, which for twenty years has been causing discussions in the scientific community and society. The proportional taxation of wages does not take into account the differentiation in incomes of various strata of the population and does not meet the principle of social justice. However, the difficulties of economic development have led to the need to introduce an additional rate on income of individuals, which is presented as progressive taxation. The article examines the situation with the differentiation of the populati

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TULAI, Oksana, and Andrii YAMELYNETS. "PERSONAL INCOME TAX: EXPERIENCE OF FOREIGN COUNTRIES." WORLD OF FINANCE, no. 1(58) (2019): 76–86. http://dx.doi.org/10.35774/sf2019.01.076.

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Introduction. In the current conditions of the integration movement of Ukraine to the European Union and the reform of the institutions of state power, the issue of studying foreign experience of the system of taxation of individuals' incomes is actualized. The application of effective practices of other states will contribute to increasing the fiscal role of the personal income tax in Ukraine, reducing social inequality and increasing the welfare of the population. Purpose. The purpose of the article is to find out the features, trends and problems of the functioning of the personal income ta

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UHRYN, Volodymyr. "FISCAL AND SOCIAL DETERMINANTS OF PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 1(66) (2021): 163–73. http://dx.doi.org/10.35774/sf2021.01.163.

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Introduction. Direct taxes are an important financial regulator of socio-economic processes, they are one of the most important sources of budgeting and an essential tool of state regulation. The personal income tax is the main tax through which social policy is implemented in the developed countries of the world. The advantages of this tax include its social justice and fiscal efficiency, as it is able to make the level of taxation directly dependent on the amount of income of taxpayers. In addition, progressive tax rates and benefits can reduce the tax burden on the poor and increase it on h

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Расулова, З. Д. "Promising areas of property deduction for personal income tax." Экономика и предпринимательство, no. 5(142) (August 21, 2022): 278–81. http://dx.doi.org/10.34925/eip.2022.142.5.052.

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Одной из важнейших проблем в области налогообложения доходов физических лиц является вопрос наиболее полной реализации принципа справедливого налогообложения. В этих условиях особую актуальность приобретают вопросы совершенствования действующей системы налоговых вычетов по НДФЛ для усиления социальной справедливости в обществе. Действующий механизм предоставления вычета на приобретение жилой недвижимости не обеспечивает полной реализации его социальной и стимулирующей роли. Введение благоприятных механизмов в отношении размера имущественных налоговых вычетов в связи с приобретением жилой недви

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Aleksandrova, Elena. "FOREIGN EXPERIENCE OF TAXATION OF CITIZENS INCOME AND POSSIBILITIES OF ITS APPLICATION IN RUSSIA." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 20, 2020): 479. http://dx.doi.org/10.17770/sie2020vol6.5064.

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The goal of research is to develop recommendations for improving the mechanism of income taxation in Russia, taking into account the best foreign practices.The framework of studies was the monographic method and the method of comparative analysis of statistics and legislative documents of the financial authorities of Russia and leading foreign countries, as well as methods of modeling and generalization of the results.The necessity of strengthening the social function of income taxation is substantiated. A comparative analysis of modern taxation of personal income in Russia and abroad is carri

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Poliakov, M. J. "The Tax Mechanisms for Unshadowing the Income of Individuals from the Sale of Fruits, Berries, Grapes, Spicy, Aromatic and Medicinal Crops, Honey and Non-Wood Forest Products in Ukraine." Business Inform 11, no. 526 (2021): 395–404. http://dx.doi.org/10.32983/2222-4459-2021-11-395-404.

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The successful experience of Lithuania, Moldova and Poland in the field of taxation of citizens’ income from the sale of self-grown or self-gathered forest products or relevant harvesting activities is analyzed. It is concluded that the improved mechanism of taxation of personal income from the sale of self-grown or self-gathered fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products in Ukraine should be: 1) as simple as possible; 2) do not foresee radical changes that may destimulate the payment of taxes; 3) be based on the tax exemption of small sale

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Tetiana Yarotska and Svitlana Fedchuk. "FOREIGN INCOME – PROBLEMS OF DOUBLE TAXATION." International Journal of Innovative Technologies in Economy, no. 8(20) (November 30, 2018): 23–25. http://dx.doi.org/10.31435/rsglobal_ijite/30112018/6210.

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   The article highlights implications of foreign income taxation of Ukrainian tax residents. Based on the effective Tax Conventions on Income and on Capital, individuals can claim a credit of tax paid abroad against their Ukrainian tax due. However, the claim must be supported by a specific document prescribed by Ukrainian legislation. In practice, the obtaining of the proper document from foreign tax authorities may be impossible for taxpayers, bringing the double taxation of personal income. Thus, the options of improvement of tax credit mechanism and unification of offici

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Solomka, Yana. "Taxation of income of individuals: foreign practice." University Economic Bulletin, no. 46 (September 1, 2020): 153–60. http://dx.doi.org/10.31470/2306-546x-2020-46-153-160.

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Relevance of research topic. At present, many of the problems that foreign countries have to solve in connection with transformation processes and affecting the financial stability of their economies are similar in nature to the problems that exist in Ukraine. Therefore, the study of foreign practice of taxation of personal income is extremely relevant. Formulation of the problem. The system of taxation of personal income in each country is a significant regulator of the relationship between the state and citizens - taxpayers. On the one hand, it provides the financial base of the state, and o

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Arykbaev, Ravil Karimovich, Elena Igorevna Kozyrenko, Marina Aleksandrovna Shulimova, and Elena Nicolaevna Derbeneva. "Personal income tax: social aspect." Vestnik of Astrakhan State Technical University. Series: Economics 2022, no. 4 (2022): 19–32. http://dx.doi.org/10.24143/2073-5537-2022-4-19-32.

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In modern conditions that are characterized by financial and economic instability the problem of ensuring the balance of funds coming to budgets of all levels is quite acute. One of the key sources of income of the Russian consolidated budget are the tax payments, among which the personal income tax (PIT) plays an important role. In-come tax in Russia has a fairly long history of formation. Its economic content and implemented functions indicate the high importance of income taxation for the life of society, economic and budgetary systems. There have been studied the current trends in developm

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Yumaev, M. M. "An Old song in a New Way: About the Progression in the Personal Income Tax." Finance: Theory and Practice 27, no. 5 (2023): 140–49. http://dx.doi.org/10.26794/2587-5671-2023-27-5-140-149.

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The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well

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Tyutyuryukov, Vladimir. "Flat Personal Income Tax Rate in Russia:Virtual Deductions and Real Budgetary Income." Intertax 38, Issue 11 (2010): 611–18. http://dx.doi.org/10.54648/taxi2010064.

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The principles of personal income tax (PIT) calculation in Russia were established in 2001 and had not been changed since then. This gradually led to overtaxation of employees’ income. Consequently, Russian citizens retain less money for the purchase of goods and services, and that became even more obvious during the economic crisis. In this article, the author suggests to consider the experience of the developed countries and deduct subsistence level from PIT base, introduce the mechanism of automatic indexation for inflation rate into the Tax Code of Russian Federation, and return to progres

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Cabelkova, Inna, and Lubos Smutka. "The Effects of Solidarity, Income, and Reliance on the State on Personal Income Tax Preferences. The Case of the Czech Republic." Sustainability 13, no. 18 (2021): 10141. http://dx.doi.org/10.3390/su131810141.

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The current increase in government spending, caused by COVID epidemics and the increasing visibility of leftist political groups in public media, emphasizes the short-term need for sustainable income taxation. In the long run, rising inequality worldwide makes taxation of high-incomes indispensable for sustainable economic development. This paper empirically studies public attitudes on taxation related to income, preferences for solidarity vs. individual performance, and reliance on the state in the Czech Republic. In this Eastern European country, the dichotomies above bear even more importan

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Kucherkova, S. "Certain aspects of individual income tax." Galic'kij ekonomičnij visnik 73, no. 6 (2021): 16–24. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.06.016.

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The personal income tax is the main budget-forming tax, which plays a significant role in the redistribution of personal income and ensuring budget adequacy. Due to this tax, the state has the opportunity to influence the level of income and savings of citizens, it is a social regulator. The objective of the paper is to form a mechanism for collecting personal income tax in Ukraine and to study the fiscal efficiency of personal income tax and to determine the main directions of personal income tax reform. The paper considers the mechanism of personal income tax collection, which is based on th

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ЧЕРНОУСОВА, К. С., and Н. Н. СОЛОВЬЕВ. "ANALYSIS OF INCOME FROM PERSONAL INCOME TAX IN THE RUSSIAN FEDERATION AT THE PRESENT STAGE OF ECONOMIC DEVELOPMENT." Экономика и предпринимательство, no. 2(151) (May 31, 2023): 123–28. http://dx.doi.org/10.34925/eip.2023.151.2.022.

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В данной работе описаны основные элементы действующего механизма подоходного налогообложения в РФ, дана его оценка проведен анализ собираемости НДФЛ в федеральный бюджет и в бюджет регионов (на примере Самарской области). Актуальность работы состоит в том, что именно подоходное налогообложение наиболее ярко затрагивает имущественные интересы и плательщиков, и бюджета, нарушение баланса интересов ведет к серьёзным экономическим последствия. Налогоплательщики укрываются от налогообложения, государство недополучает доход. Рассмотрено значение роли подоходного налогообложения как фактора решения з

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Махдиева, Ю. М., and А. Р. Кубачанова. "The current mechanism of taxation of personal income and areas for its improvement." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 236–39. http://dx.doi.org/10.34925/eip.2020.117.4.050.

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В статье рассматриваются современные аспекты исчисления и взимания налога на доходы физических лиц в условиях Российской Федерации. Кроме того, на основе анализа современных проблем механизма исчисления и взимания делается вывод о необходимости его совершенствования и приводится ряд мероприятий в этом направлении. The article discusses the modern aspects of calculating and levying a tax on personal income in the Russian Federation. In addition, based on the analysis of modern problems of the calculus and collection mechanism, it is concluded that it needs to be improved and a number of measure

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Chargaziya, L. D. "On the connection between cultural values and personal income taxation." Journal of the New Economic Association 58, no. 1 (2023): 32–46. http://dx.doi.org/10.31737/22212264_2023_1_32.

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The article explores the relationship between Hofstede’s cultural dimensions and personal income taxation, as it is, what was never done in the scientific literature. It briefly describes the current level of scientific discourse and history of thought development in this problem field, forming the theoretical basis for substantiating the assumed relationship. Using theoretical reasoning as well as comparative quantitative methods (logistic and linear regression analysis), the paper shows the connection between some of Hofstede’s cultural dimensions (power distance, individualism) and the esta

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Mi, Lee, and Shivani Joshi. "Personal Tax Planning: Foreign Tax Credits for Taxpayers with Cross-Border Employment Income." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (2023): 285–300. http://dx.doi.org/10.32721/ctj.2023.71.1.ptp.

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Foreign tax credits are an important mechanism to provide relief from double taxation of foreign-source income. With respect to cross-border employment income earned by Canadian taxpayers, there are multiple issues that may create significant complexity and potentially limit the availability of foreign tax credits. In this article, the authors provide an overview of the mechanics of claiming foreign tax credits under the Canadian Income Tax Act and the relevant provisions in certain bilateral income tax treaties. They also review some relevant technical interpretations issued by the Canada Rev

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Kravchenko, Olena, and Julia Puhovkina. "National and foreign experience in administering personal income tax." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2023): 32–37. http://dx.doi.org/10.21272/1817-9215.2023.2-04.

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The tax policy of any country is a significant component of the economic sphere, and Ukraine is no exception. The process of integration of the national economy into the global economy, optimization of the tax system, improvement of its elements and instruments is a priority for most politicians and economic experts. They analyze the positive and negative aspects of domestic and foreign experience in managing tax policy. Despite a significant amount of academic research and practical experience, improving the existing tax system remains a pressing issue that requires further systematic, object

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Zvereva, T. V. "Social aspects of the development of family taxation in the Russian Federation." Digital Sociology 7, no. 2 (2024): 69–78. http://dx.doi.org/10.26425/2658-347x-2024-7-2-69-78.

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The priority direction of tax policy of the Russian Federation (hereinafter referred to as RF, Russia) is its focus on building a social state in the country and developing mechanisms for implementation of effective social policy. This article explores possibilities of considering а taxpayer’s family status in determination of tax burden on personal income tax. The purpose of the article is to conduct the author’s research of the results of applying existing approaches and the potential and expe diency of introducing family taxation in Russia with consideration to foreign experience and its ad

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Teremetskyi, Vladislav I., Oleksandr M. Bandurka, Emiliia S. Dmytrenko, Nataliа I. Atamanchuk, and Oleksandra O. Kochura. "Assessed taxation in the health care sector in Ukraine and foreign countries: comparative and legal analysis." Wiadomości Lekarskie 73, no. 2 (2020): 374–79. http://dx.doi.org/10.36740/wlek202002132.

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The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of st

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Glushchenko, Victor, Yevhenii Lomaka, and Hanna Fedorova. "EFFICIENCY AND OPTIMIZATION OF TAXATION OF INDIVIDUALS IN THE NATIONAL ECONOMY OF UKRAINE: MECHANISM AND PRACTICAL RECOMMENDATIONS." Actual Problems of Economics 1, no. 223 (2020): 121–28. http://dx.doi.org/10.32752/1993-6788-2020-1-223-121-128.

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Taxation provides the country's national economy with financial resources, but there is a problem of the effectiveness of approaches and optimization of taxation of individuals. The article is devoted to the study of the mechanism for optimizing the taxation of individuals in the national economy of Ukraine with the aim of developing economic measures to enhance the efficiency and optimization of taxation of individuals. Research methods: analysis and synthesis methods were applied in determining the nature of taxation of individuals. In the analysis of the historical development of the taxati

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Ruan, Xinyao. "Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy." Proceedings of Business and Economic Studies 7, no. 3 (2024): 220–26. http://dx.doi.org/10.26689/pbes.v7i3.7490.

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As an innovative economic model, the sharing economy has seen rapid growth globally in recent years. It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy. However, for the sharing economy, the process of collecting personal income tax is facing several issues, such as the ambiguity of tax policies regarding personal income, challenges in identifying taxpayers, and difficulties in defining income. To achieve the fairness and efficiency of personal income tax collection in the sharing

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SOKOLOVSKA, Alla, and Larysa RAINOVA. "Scenarios of personal income tax reform in the context of reducing income inequality in Ukraine." Fìnansi Ukraïni 2023, no. 4 (2023): 7–35. http://dx.doi.org/10.33763/finukr2023.04.007.

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Introduction. The aggravation of the problem of inequality and poverty in the conditions of Russia’s full-scale war against Ukraine determines giving priority to its mitigation in the period of post-war reconstruction. At the same time, ensuring the reduction of income inequality in the period after the termination or abolition of martial law is expected to be achieved by using the redistributive role of taxes, primarily personal income tax. Problem Statement. Although a progressive income tax is considered to be one of the main tools for reducing inequality, a proportional personal income tax

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Koroleva, L. P. "Solidarity Tax as an Instrument of Interregional Redistribution of Rent Income in Russia." Economy of Regions 19, no. 2 (2023): 586–97. http://dx.doi.org/10.17059/ekon.reg.2023-2-22.

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Increase in rent relations contributes to the strengthening of interregional income inequality, since business entities appropriate the territorial rent in economically developed regions. Traditional income taxation instruments do not deal with the redistribution of territorial rent. On the contrary, such instruments, as the progressive personal income tax in Russia, can increase interregional inequality. Therefore, the presents study aims to substantiate the possibility of using a solidarity tax for interregional redistribution of rent income and develop the optimal tax model for current cond

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Ivanchuk, Nataliia Volodymyrivna, and Nataliia Anatoliivna Mamontova. "Payroll taxes increase reserves in Ukraine." Independent Journal of Management & Production 12, no. 2 (2021): 575–89. http://dx.doi.org/10.14807/ijmp.v12i2.1297.

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The authors analyzed the reformation of the payroll taxation mechanism in Ukraine, identified wage differences of the employees at the large, medium-sized and small business entities, figured out the reserves to increase tax revenues and cover the deficit of the Pension Fund of Ukraine by decreasing shadow wages and improving payroll taxation in Ukraine. Significant attention is paid to the salaries of the top managers of large business entities as a possible field of applying progressive taxation of personal income. Based on the analysis of the EU countries experience, the authors suggest imp

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VALIHURA, Tetiana. "THEORETICAL BASIS OF FISCAL REGULATION OF INCOME AND WEALTH DISTRIBUTION IN SOCIETY." WORLD OF FINANCE, no. 2(71) (2022): 93–107. http://dx.doi.org/10.35774/sf2022.02.093.

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Introduction. The growing inequality in society and the inability of the market economy to reduce its manifestations, in terms of uneven distribution of income and wealth, encourage the state to address this problem as a guarantor of welfare. Hence there is a need for scientific substantiation of the theoretical foundations of the application of various economic instruments for regulating income and wealth in the society, especially – fiscal. The purpose of the article is the theoretical substantiation of the fiscal mechanism of regulation of incomes and wealth in society and the definition a

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Totska, Olesia, and Iryna Dmytruk. "INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION." Financial and credit systems: prospects for development 1, no. 8 (2023): 30–39. http://dx.doi.org/10.26565/2786-4995-2023-1-04.

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The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy. Personal income tax is one of the most effective sources of income for Ukrainian budgets. However, the indicators of income from its payment have regional differences. The purpose of the study is to determine the fiscal role of personal income tax in Ukraine at the national and regional levels. Analysis methods were used to study the absolute and relative indicators of income from the personal income tax in

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Kuzieva, Nargiza, and Manzura Bobomuratova. "JISMONIY SHAXSLAR DAROMADLARINI SOLIQQA TORTISHNING XORIJ TAJRIBALARI VA ULARNI MAMLAKATIMIZDA QO‘LLASH ISTIQBOLLARI." Ilgʻor iqtisodiyot va pedagogik texnologiyalar 2, no. 3 (2025): 227–37. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp227-237.

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This article presents a comparative analysis of personal income tax systems and collection mechanisms in various countries. It examines tax rates, benefits, declaration procedures, and payment methods, and analyzes their socio-economic impact. Special attention is given to the influence of progressive and proportional taxation on fair income distribution, as well as the role of taxes on investment income. The article substantiates the prospects of applying international practices to improve Uzbekistan’s tax system. The efficiency and fairness of personal income tax collection mechanisms are an

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Khan, Ruby. "Recuperation mechanism of direct taxation to control post covid economic contraction: India’s new tax reform with crypto tax." Journal of Accounting, Business and Finance Research 19, no. 2 (2024): 81–89. http://dx.doi.org/10.55217/102.v19i2.852.

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This study explores the impact of the progressive tax structure on income equality, emphasizing the significance of direct taxes in promoting economic and social equality. It also examines the challenges faced by the Indian government in meeting its revenue targets due to the decline in corporation tax and personal income tax revenues. The present study assesses the role of the newly implemented tax by the Indian Finance Ministry on capital gains from the sale or purchase of cryptocurrencies and its impact on economic growth. A qualitative approach has been adopted, utilizing secondary informa

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Cai, Defa, Chenyang Zheng, and Zhengyu Wang. "The Coordination of the "Economic Duplicate Taxation" Issue of Listed Companies in the Heavy Equipment Industry." Journal of Statistics and Economics 2, no. 1 (2025): 130–33. https://doi.org/10.62517/jse.202511118.

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In 2024, China's enterprise income tax reached 408.87 billion yuan, and personal income tax reached145.22 billion yuan, accounting for 23.36% and 8.30% of the total tax revenue of 749.72 billion yuan respectively. The combined share of the two taxes accounted for 31.66% of the total tax revenue, making a truly dominant tax category.At present, there are some frictions in the designed mechanism of the main tax categories of resource tax, such as the problem of "economic repeated taxation, among which the heavy equipment industry is the most prominent. The study shows that implementing the attri

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Ponomareva, Karina. "Country Note: Legal Framework of Direct Taxation in the Eurasian Economic Union: Specific Ways of Harmonization and Comparison with Existing European Models." Intertax 48, Issue 6/7 (2020): 659–86. http://dx.doi.org/10.54648/taxi2020059.

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The article considers directions of harmonization in the area of direct taxation in the Eurasian Economic Union (EAEU). The article also examines the actions of the EAEU Member States on the implementation of the Base Erosion and Profit Shifting (BEPS) Action Plan in national tax legislation. Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority. The author comes to the conclusion that the EAEU Treaty and other supranational acts show few limits of tax harmonization and mainly in the area of indirect

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Bоhatyrоva, Anastasiia О., and Tetiana L. Sliunina. "Tax Control over Settlements with the Budget for Personal Income Tax." Business Inform 7, no. 558 (2024): 394–401. http://dx.doi.org/10.32983/2222-4459-2024-7-394-401.

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The article discusses the content, essence and main tasks of tax control. The main and secondary elements for the performance of tax control functions on the accrual and payment of personal income tax (PIT) have been determined. The key stages in the tax audit of the accrual and payment of personal income tax are analyzed; penalties and other types of responsibility for the identified violations are considered. The aim of the study is to review the current legislation on personal income taxation. This includes an analysis of laws, regulations, and guidelines governing the taxation of income at

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Koren, Andrei V., Tatyana E. Danilovskikh, and Artem A. Pustovarov. "Improvement of Tax Regulation Arrangements for the Russian Stock Market." REICE: Revista Electrónica de Investigación en Ciencias Económicas 8, no. 16 (2020): 556–70. http://dx.doi.org/10.5377/reice.v8i16.10723.

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The paper discusses various options for taxation of transactions with securities issued by Russian companies. The study aims to solve the problem of low investor activity in the Russian stock market by transforming the current tax legislation. An assessment of the factors restraining the development of the primary public offerings market is given. The problems of the existing methodology for the formation of the tax base when calculating income tax and personal income tax on transactions with exchange-traded financial assets are analysed. A methodology for providing tax benefits and tax incent

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Sarapina, О., and О. Yeremian. "TAXATION OF DOMESTIC AGRICULTURAL GOODS MANUFACTURERS: FEATURES, PROBLEMS AND PROSPECTS." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 116–22. http://dx.doi.org/10.18371/fcaptp.v2i37.229941.

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Abstract. The level, dynamics and structure of tax revenues from agricultural producers by types of economic activity of sub-sectors of agriculture and types of taxes are analyzed. It is proved that agricultural producers are those entities that form the tax base of local budget revenues. The most important among the tax payments of agricultural producers are three taxes (personal income tax, property tax and a single tax). Therefore, when developing directions for improving taxation of agricultural producers, the main focus should be on factors such as land resources and value added as object

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Staroverova, O. "Analysis of the Current Model of Taxation of Personal Income in the Russian Federation." Scientific Research and Development. Economics of the Firm 12, no. 4 (2023): 85–89. http://dx.doi.org/10.12737/2306-627x-2023-12-4-85-89.

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The article is devoted to the main instruments of tax incentives for investment activities in the Russian Federation; the analysis of the main mechanisms of tax incentives for investment activity is given; the instruments of tax incentives for investment activities in foreign countries are analyzed, ways of improvement are proposed within the framework of state support for tax incentives for investment activities

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Hnydiuk, I. V., L. V. Umanets, and T. V. Goncharenko. "Assessing the Personal Income Tax as a Fiscal Indicator." Business Inform 2, no. 517 (2021): 279–85. http://dx.doi.org/10.32983/2222-4459-2021-2-279-285.

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The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of t

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Naidenko, Oleksii. "Justification of tax regulation tools to support the poor." Economics of Development 18, no. 3 (2020): 45–57. http://dx.doi.org/10.21511/ed.18(3).2019.05.

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The system of taxation of personal income in Ukraine does not allow fully implementing the principle of social justice, which is regulated by the Tax Code of Ukraine. This is because in many cases, the taxpayers’ solvency is not taken into account when setting tax rates. The Ukrainian legislation does not regulate the list of poor people, and there is no clear compensatory mechanism of assistance to these social groups. As a result, the number of poor people is growing and, therefore, the social tension is increasing in Ukraine. The article focuses on the poor performance of Ukraine in various

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Rukina, S. N., K. A. Gerasimova, A. S. Takmazyan, and K. N. Samoylova. "Directions for the development of socially oriented taxation of income of Russians." Vestnik Universiteta, no. 9 (November 8, 2024): 213–22. http://dx.doi.org/10.26425/1816-4277-2024-9-213-222.

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Personal income tax (hereinafter referred to as PIT), in interaction with other instruments, can have a significant impact on the implementation of social goals aimed at improving the quality of life of Russians, reducing poverty, overcoming monetary inequality, and supporting low-income citizens, including families with children. The article is aimed at studying the theoretical and practical aspects of taxation of personal income regulated by Chapter 23 of the Russian Tax Code. It reveals the significant role of the PIT due to its revenue potential for the budget system of the Russian Federat

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Glazunova, I. V., and К. I. Chernikova. "Accredited investor: legal status and problems of taxation." Law Enforcement Review 5, no. 3 (2021): 167–77. http://dx.doi.org/10.52468/2542-1514.2021.5(3).167-177.

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The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as certain aspects of taxation of accredited investors. The experience of legal regulation of income from investment activities, used in foreign legislation, is also analyzed in the context of the topic.The purpose of the article is to confirm the need to revise the requirements for accredited investors, to clarify the legislative provisions of the p

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Shamaev, Semen Aleksandrovich. "Assessment of the introduction of a progressive consumption tax in Russia." Налоги и налогообложение, no. 3 (March 2025): 33–65. https://doi.org/10.7256/2454-065x.2025.3.74521.

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The subject of this article is the assessment of the feasibility of introducing a progressive consumption tax (PCT) in the Russian Federation as an alternative to the existing taxation system, which includes value-added tax (VAT), corporate income tax, and personal income tax (PIT). The possibility of forming a new tax model based on the taxation of final consumption using a progressive rate scale is considered. The article analyzes the features of the PCT mechanism, its impact on taxpayer behavior, investment activity, savings, and macroeconomic indicators. Additionally, attention is given to

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RIPPA, Maria, and Tetiana TUCHAK. "FOREIGN EXPERIENCE IN TAX REGULATION OF SOCIO-ECONOMIC PROCESSES AND POSSIBILITIES OF ITS USE IN UKRAINE." WORLD OF FINANCE, no. 3(68) (2021): 38–53. http://dx.doi.org/10.35774/sf2021.03.038.

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Introduction. In a market economy, the taxation system, determined by tax policy, has a significant impact on the socio-economic processes in the state. In the West, the development of public finance problems has long risen to a height that is unmatched in the world. Modernizing the tax system of Ukraine without Western practice, without comprehension, perception, use of such a unique scientific potential and practical experience is indispensable. At the same time, it is necessary to take into account the real conditions, national interests, historical features of our country and the creative

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Мусаева, Х. М., and И. Д. Джавадов. "Personal income tax in modern realities: collection practice and ways to improve." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 199–203. http://dx.doi.org/10.34925/eip.2021.132.7.031.

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В статье исследованы проблемы действующей практика исчисления и взимания налога на доходы физических лиц в условиях Российской Федерации. Проведен анализ и дана оценка уровню поступлений НДФЛ в бюджетную систему РФ. Показано, что рост абсолютных и относительных показателей поступлений НДФЛ в бюджет зависит не только от уровня оплаты труда, но и от других доходов (вложения и операций с ценными бумагами, проценты по вкладам в кредитных учреждениях, реализации и сдачи имущества в аренду и др.). Обозначены факторы, оказывающие влияние на экономическую эффективность и социальную справедливость взим

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Hamada, Koichi. "Broadening the Tax Base: The Economics Behind It." Asian Development Review 12, no. 02 (1994): 51–84. http://dx.doi.org/10.1142/s0116110594000096.

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This paper discusses the questions of what type of taxation and what type of broadening of the tax base are desirable from the point of economic theory, and evaluates the experiences of Asian countries from a comparative perspective. A country with a larger government expenditure as a ratio to GNP is more likely to run a budget deficit. Trade taxes such as import and export tax are detrimental to development because they distort the market mechanism and lead to import-substitution oriented strategy. Land and property tax are desirable but seldom implemented because of political difficulties. P

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DEMIANYSHYN, Vasyl, and Volodymyr HORYN. "PROPERTY TAX AS A TOOL FOR FINANCIAL REGULATION OF PUBLIC WELFARE." WORLD OF FINANCE, no. 3(64) (2020): 40–50. http://dx.doi.org/10.35774/sf2020.03.040.

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Introduction. With the approval of the concept of inclusive development, the demand for scientific research aimed at finding ways to implement it in financial practice is growing, which will have a positive impact on indicators of public welfare. In this context, an important task is to ensure the integration of the principles of inclusive development into the practice of property taxation, which will ensure an increase in its efficiency and fairness. The purpose is to reveal the social aspects of property tax, including assessing the compliance of the tax collection mechanism with the princip

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Воловиков, В. В. "COMPARATIVE ANALYSIS OF THE MIXED AND PROPORTIONAL TAXATION SYSTEMS IN THE RUSSIAN FEDERATION." Прогрессивная экономика, no. 3 (April 8, 2024): 36–45. http://dx.doi.org/10.54861/27131211_2024_3_36.

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Целью настоящей статьи является анализ системы налогообложения в Российской Федерации и определение путей ее совершенствования. На основании анализа систем налогообложения предпринимательской деятельности получен вывод, что упрощенная система налогообложения играет существенную роль в стимулировании развития малого бизнеса, но у данного механизма есть ограничения: при превышении определенных пороговых условий организации автоматически переходят на общую систему налогообложения. Однако, многие представители малого предпринимательства, превысившие пороговые условия, все еще остаются субъектами м

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Hume, David. "Moral, political, and literary essays: Of public credit." Economic Thought journal 66, no. 6 (2021): 91–106. http://dx.doi.org/10.56497/etj2166606.

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David Hume (1711-1776) was a Scottish philosopher, historian and economist who, in just nine essays, part of his Political Discourses (first published in 1752 and then revised and undergoing numerous editions and revisions until his death), made an important critique of so-called mercantilist ideas on money, prices, international trade, taxation and employment. In the same year, 1752, which some consider to be the early dawn of economic science, Adam Smith was a student at Oxford and was reprimanded by his tutor for reading these newly published essays. This did not prevent this other Scotsman

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