Journal articles: 'Payment in lieu of taxes'

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Maher, Craig S., Ji Hyung Park, and Bit An. "PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities." Journal of Public and Nonprofit Affairs 4, no. 3 (December 1, 2018): 265. http://dx.doi.org/10.20899/jpna.4.3.265-283.

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Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure.

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Longoria, Thomas. "Predicting Use and Solicitation of Payments in Lieu of Taxes." Nonprofit and Voluntary Sector Quarterly 43, no. 2 (October 22, 2012): 338–54. http://dx.doi.org/10.1177/0899764012462901.

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Grønbjerg, Kirsten, and Kellie McGiverin-Bohan. "Local Government Interest in and Justifications for Collecting Payments-in-Lieu of (Property) Taxes from Charities." Nonprofit Policy Forum 7, no. 1 (January 1, 2016): 7–14. http://dx.doi.org/10.1515/npf-2015-0043.

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AbstractWe use data from a survey of Indiana local government officials (LGOs) to explore their attitudes towards PILOTs for major types of charities. We consider whether these attitudes are related to local economic conditions, political factors, LGOs’ attitudes towards the relationship between local government and nonprofits, and the extent to which LGOs are personally involved with nonprofits as leaders, members or volunteers. We also explore whether these attitudes vary by type of charity involved (hospitals, schools/universities, churches) and present preliminary data on LGO agreement with various justifications for PILOT policies.

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Mayhew, Fred, and Tammy R. Waymire. "From Confrontation to Congruence: The Potential Role of Payments in Lieu of Taxes in the Economic Development Conversation." Public Budgeting & Finance 35, no. 2 (June 2015): 19–39. http://dx.doi.org/10.1111/pbaf.12060.

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Macey, Jonathan R. "GOVERNMENT AS INVESTOR: TAX POLICY AND THE STATE." Social Philosophy and Policy 23, no. 2 (May 23, 2006): 255–86. http://dx.doi.org/10.1017/s0265052506060250.

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This article analogizes the state, in its role as tax collector, to that of an investor, or to be more precise, that of a residual claimant on the earnings of all of the people and firms subject to the taxing power of the state. The relationship between modern democracy and its citizens would be strengthened if this analogy were more widely acknowledged because it recognizes citizen-taxpayers as contracting partners with the state. Unlike other libertarian conceptions of the state's taxing authority, the framework developed here does not jeopardize the state's ability to collect the revenues it needs to provide for the protections of its citizens.The state-as-investor framework developed in this Article leads to a number of tax policy improvements. The framework suggests limits on the government's ability to change people's tax status after they have already embarked on careers and made the sunken, non-diversifiable investments in human capital that such career training requires. The framework advanced here also suggests that people should be able to make a once-in-a lifetime payment in lieu of taxes to the state in order to discharge their tax liability. This approach articulated here also seems superior to the utopian suggestion offered by Ayn Rand that taxation be voluntary, as well as to the unrealistic suggestion made by Nozick that income taxes are violative of man's natural rights.

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Noble, Alice A., Andrew L. Hyams, and Nancy M. Kane. "Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives." Journal of Law, Medicine & Ethics 26, no. 2 (1998): 116–37. http://dx.doi.org/10.1111/j.1748-720x.1998.tb01668.x.

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Hospitals long ago shed their role as alms houses for the poor. What vestiges remain of the early American hospital are the tax-exempt, nonprofit hospital form and a general perception that hospitals, as charitable institutions, owe a duty to their communities. The appropriateness of the nonprofit hospital tax exemption has long been debated, and many theories have been advanced to justify the tax exemption of nonprofit hospitals. In a growing number of jurisdictions, however, state and local authorities have gone beyond the theoretical debate and are challenging the tax exemption of their nonprofit hospitals. For various reasons, efforts are afoot to capture greater community benefit from nonprofit hospitals.At the heart of such challenges is the debate over the nature and extent of the duty charitable institutions owe to their communities. A demand is growing for nonprofit hospitals to earn their tax exemptions by benefiting their communities in concrete ways. Some have been stripped of their tax-exempt status by local authorities or pressured to make payments in lieu of taxes. A number of states have recently implemented initiatives in an attempt to make hospitals more accountable for their community benefits. Many hospitals are responding to this heightened scrutiny in a proactive way, by voluntarily documenting community benefits. A number of nonprofit hospitals and hospital associations are cooperating with—or even sponsoring—state legislation in this area.

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Kazemi, Zahra, Ahmad Jafari Samimi, and Hamed Fazlollahtabar. "Risk Analysis for Knowledge Sharing in Tax Payment." International Journal of Knowledge-Based Organizations 6, no. 1 (January 2016): 20–37. http://dx.doi.org/10.4018/ijkbo.2016010102.

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One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure to pay taxes, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among people motivate them to pay more and if not, paying taxes is impaired. Therefore in order to avoid disorderliness in paying taxes that lead to a reduction in the development growth rate of investing taxes in industry and services sectors procedures should be designed so that taxes spread in speech with more quality. In this article five categories that people share their knowledge about them with each other, have been proposed. Defining risk structure and using data from surveying form the risk values of tax payment the results indicate that sharing tax knowledge amongst people have positive effects on tax payments.

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Solichin, Much Riyadus, and Susi Astuti. "Tax Payment Intention using Theory of Planned Behavior Approach." Jurnal Ilmiah Akuntansi dan Keuangan 10, no. 1 (January 31, 2021): 11–19. http://dx.doi.org/10.32639/jiak.v10i1.723.

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Taxes are the most reliable source of the State Revenue and Expenditure Budget (APBN). Without taxes, the Indonesian government may not be able to develop all the infrastructure from the life sector of the state and human resource development that cannot meet the requirements. The purpose of this study is to test and prove empirically based on and payment of taxes using the Theory of Planned Behavior approach, this research also add tax sanction as determinant of intention. The population of this study is the Corporate Taxpayers in Kebumen Regency. The sample used in this research is the owner of hotels and restaurants in Kebumen Regency as many as 54 respondents. The hypothesis in this study was tested using SEM with WarpPLS 7.0 software. The results of the hypothesis found that theory of planned behavior can explain the intention of hotel and restaurant taxpayers in paying taxes. In addition, it is also found that tax sanctions have a positive effect on intention

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Zonova, Alevtina Veniaminovna, Svetlana Pavlovna Goryachikh, and Konstantin Andreevich Pechenkin. "Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 47–61. http://dx.doi.org/10.33920/sel-11-2103-05.

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The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

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Luhina, N. A., and I. Yu Poleiko. "SOCIAL DETERMINANTS OF PAYMENT OF TAXES AND CHARGES." Juridical scientific and electronic journal 6 (2019): 342–44. http://dx.doi.org/10.32782/2524-0374/2019-6/81.

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Hidayat, Indra, and Devi Siti Hamzah Marpaung. "Tanggung Jawab Tertundanya Pembayaran Pajak Para Pelaku Usaha Tempat Hiburan Malam Dimasa Pandemic Covid-19." Jurnal Panorama Hukum 6, no. 1 (August 31, 2021): 11–23. http://dx.doi.org/10.21067/jph.v6i1.5660.

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The outbreak of covid-19 causes a variety of problems in the community, where this outbreak also has a bad impact on the economic sector both central and regional where this affects the payment of taxes for taxpayers in Indonesia. Because of the many sectors affected by this outbreak that affect the sources of income of businesses are no exception for businesses nightlife venues, because of this outbreak and the enforcement of restrictions on hours and also the policy of psbb the night entertainment businesses get a pretty bad impact where they have to pay the salaries of their employees they are also harmed because they have to accept that their turnover decreased during the outbreak this hit Indonesia so that because the application of taxes from the huburan is quite high, so they will be quite burdened with the dependents they have by having to pay taxes. Thus things such as delayed payment of taxes are inevitable. With the explanation of these things, this study will explain how responsibility for businesses as a result of the delayed payment of entertainment tax.

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Бобошко, Диана, and Diana Boboshko. "Property Taxes of Individuals in Russia: Problems of Calculus and Payment." Auditor 5, no. 10 (November 7, 2019): 40–50. http://dx.doi.org/10.12737/article_5daea23f06fe36.96491912.

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In order to improve the tax literacy of citizens, this article examines the mechanisms for calculating property taxes of individuals. Th e paper overview electronic services, with which individual can check the correctness of property taxes calculations and recommendations of own tax burden planning.

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Kuznetsova, T. K. "Influence of the cost of subordination to laws on some aspects of the social protection of the population." Ukrainian Society 29, no. 2 (July 10, 2009): 104–7. http://dx.doi.org/10.15407/socium2009.02.104.

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The law subordination cost includes the expenses on both the access to a law and the continuation of activities in the frame of the law. In Ukraine, the latter are unjustifiedly high and force gradually the economic entities to pass to the «shadow» medium. First of all, this concerns the expenses related to the payment of taxes. Since the drawbacks in the payment of taxes affect significantly the sphere of social protection, this can destabilize, in the course of time, the socio-political situation in Ukraine, where almost 90% of the population consider themselves poor.

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KHAPSAEVA, R. B., M. K. TSALOEVA, A. S. DZERANOVA, and M. U. KUSOV. "TAXES AND FEES IN THE ENVIRONMENTAL MANAGEMENT SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 8 (2021): 95–101. http://dx.doi.org/10.36871/ek.up.p.r.2021.08.01.013.

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The article considers some aspects of taxation in the field of environmental management, where, based on the principle of payment, an impressive part of tax revenues is profit from the use of resources.

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Pratama, Arie Satria Hadi. "Eksistensi Peranan Jaksa Dalam Pelaksanaan Pembayaran Uang Pengganti." Corruptio 1, no. 2 (November 10, 2020): 62. http://dx.doi.org/10.25041/corruptio.v1i2.2095.

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Alternative provisions as regulated in Article 18 (2) and (3) of the Corruption Eradication Act pose a problem for the Prosecutor in executing court decisions thet impose additional crimes in the form of payment of replacement money to the convicted person. The problem in this study is how the role of the prosecutor in the implementation of payment of money in liue of corruption and why there are inhibiting factors in the implementation of payment of money in lieu of corruption.

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정재현 and Jisun Chung. "Online Recipience System Improvement for Convenient Payment of Local Taxes." Local Government Law Journal 12, no. 2 (June 2012): 221–49. http://dx.doi.org/10.21333/lglj.2012.12.2.010.

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Grabowski, David C., Zhanlian Feng, and Vincent Mor. "Medicaid Nursing Home Payment and the Role of Provider Taxes." Medical Care Research and Review 65, no. 4 (February 14, 2008): 514–27. http://dx.doi.org/10.1177/1077558708315968.

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Mariana, Lina. "MEKANISME PENAGIHAN DAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) PADA BADAN PENDAPATAN DAERAH KOTA MAKASSAR." Jurnal Ekonomi Balance 15, no. 2 (July 13, 2019): 16–28. http://dx.doi.org/10.26618/jeb.v15i2.2183.

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This research paper aims to determine the mechanism of billing and payment of land and building taxes at Badan Pendapatan Daerah, considering that the earth tax and buildings have been transferred to local taxes and newly operated in early 2015. This research used the qualitative descriptive method that is the type of research used by the research to describe the results of observation data obtained. The results showed that the mechanism of billing and payment of land and building tax begins with the issuance of Tax Return Notification (SPPT). The taxpayer may obtain the Notice of Withholding Tax to the service of the integrated unit or tax collector of the land and building and then pay the tax payable. Payment can be made through POS office, or via online through Automated Teller Machine (ATM) or Bank which has been appointed by City Revenue Board of Makassar.

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Rusyadi, Yudi, Ujang Bahar, and Achmad Jaka Santos Adiwijaya. "TINJAUAN YURIDIS TERHADAP PENEGAKAN HUKUM BAGI PENGENDARA KENDARAAN BERMOTOR YANG TIDAK MEMBAYAR PAJAK." JURNAL ILMIAH LIVING LAW 12, no. 2 (October 2, 2020): 131. http://dx.doi.org/10.30997/jill.v12i2.3276.

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Increasing the ownership of motorized motorists will also increase the number of taxpayers who must pay taxes. But not a few taxpayers who later neglect the payment of the tax. This study aims to determine and analyze law enforcement and the effectiveness of fines sanctions for motorized motorists who do not pay taxes based on Law Number 22 the Year 2009 concerning Traffic and Road Transportation. The research method used in this study is normative juridical research. Law enforcement of motorized motorists who do not pay taxes based on Law Number 22 the Year 2009 concerning Road Traffic and Transport, sanctions imposed on taxpayers, first warning efforts are made in the form of notification of Motor Vehicle Tax (PKB) and late notice PKB payment. Then if the taxpayer has not appropriately responded, administrative sanctions will be in the form of fines and interest. The implementation of administrative sanctions in the form is considered less effective.

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Babin, Igor. "Self-taxation of the population as an institution of financial law." Law Review of Kyiv University of Law, no. 1 (April 15, 2020): 140–43. http://dx.doi.org/10.36695/2219-5521.1.2020.27.

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The article reveals the features of self-taxation of the population as an institution of financial law. There is no consensus among national and foreign scholars on the understanding of the nature, place and role of self-taxation in the system of profitable sources of territorial communities. For the most part, self-taxation is considered to be an institution of a tax nature, compulsory non-tax payment, charitable contributions, local borrowing. The problem is also caused by the fact that today in Ukraine there is practically no legislative regulation of this financially legal institute. The procedure for establishing and entering, the basis for collection and collection depends on the correct determination of the place of each type of payment in the system of revenue of public entities, and in particular in the system of obligatory payments. Although self-taxation and taxes are inherent in a number of common features (public nature, individual non-gratuity, mandatory payment), these payments cannot be equated. First, self-taxation differs from the taxes by target character. Secondly, self-taxation is characterized by its own form of legalization - holding a general meeting or a local referendum, while for taxes such forms of direct democracy are explicitly prohibited by law. In the foreign scientific literature, based on this peculiarity of self-taxation, it is often called the instrument of direct democracy and the people's financial initiative. Third, self-taxation is different from taxes by the entity of imposed. The subject by imposed of local taxation is the representative body of local self-government (local council), and self-taxation is directly the residents of the respective territorial community. Fourth, self-taxation, unlike taxes, is inherently voluntary in nature. At a general meeting or local referendum, residents of a territorial community voluntarily agree to introduce self-taxation, its size, payment procedure, purpose of using the funds raised, or vice versa, but these issues are not discussed with taxpayers. It is argued that self-taxation is an independent, non-taxable type of payment that is used to resolve issues of local importance, the size and order of introduction and use are set independently by the population at a general meeting or local referendum. Introducing self-taxation is essential for the development of territorial communities. Self-taxation allows territorial communities to receive additional funds, increase civic activity of residents, and increase the level of responsibility of local self-government bodies.

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Fodder, M. "The Effect of Contractual Provision for Payment in Lieu of Notice." Industrial Law Journal 30, no. 2 (June 1, 2001): 215–24. http://dx.doi.org/10.1093/ilj/30.2.215.

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Eprianti, Nopa, and Sri Indarti. "Partisipasi Masyarakat Sebagai Solusi Peningkatan Pembayaran Pajak Bumi Dan Bangunan." JOPPAS: Journal of Public Policy and Administration Silampari 2, no. 1 (December 31, 2020): 32–38. http://dx.doi.org/10.31539/joppa.v2i1.1801.

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ABSTRACT The purpose of this study was to determine community participation in the payment of Land and Building Tax (PBB) in Padang Harapan Village, Gading Cempaka District, Bengkulu City. The method in this research is descriptive qualitative research. Data were collected through structured interviews, participatory observation and documentation. The data analysis technique used consists of data reduction, data presentation and conclusion drawing. The results of this study explain that public participation in paying land and building taxes is good enough but there are indeed some taxpayers who are still late in paying land and building taxes. In addition, the level of community volunteerism is still lacking and the average person pays land and building taxes because proof of payment in full is used as one of the administrative requirements in all matters both at the village head office or in other offices. The conclusion of the research is that public participation in paying PBB has been good and smooth. The community is sensitive and active in paying taxes. Although there are still those who have not volunteered to pay the PBB. Keywords: Land and Building Tax, Participation, Tax payer,

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PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

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Troske, SuZanne, Stephanie Waters, James Allen, Alison Davis, and C. Jill Stowe. "Central Kentuckians’ Willingness to Pay for Horse Farm Preservation." Sustainability 11, no. 19 (September 23, 2019): 5210. http://dx.doi.org/10.3390/su11195210.

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This study estimates the non-market value of horse farms of Central Kentucky’s equine economic cluster using a contingent valuation approach. Utilizing a payment card, respondents are asked to indicate how much they would be willing to pay in additional taxes for a hypothetical “horse farm preservation program.” Results from the study showed that, on average, a Central Kentucky household was willing to pay an additional $55.14–$67.78 in taxes annually to maintain the equine industry at its current levels. The additional taxes generated would compensate for lost tax revenue from development of the land.

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Hogantara, Yodha Dhia, and Umar Ma'ruf. "The Implementation of Determination of Duty on the Acquisition of Land and Building Right (BPHTB) on the Land or Building Sale and Purchase in Pekalongan City." Jurnal Akta 5, no. 3 (September 5, 2018): 579. http://dx.doi.org/10.30659/akta.v5i3.3236.

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Regional taxes and regional retributions are one of the important sources of regional income to finance the implementation of regional governance. Both taxes and retribution are the source of regional income as mentioned in Law Number 28 year 2009 on Duty of the Acquisition of Land and Building Right (BPHTB). Pekalongan City has been managing Duty of the Acquisition of Land and Building Right since 2012. In the implementation of collecting tax and retribution management in Pekalongan City, it shows that there are still problems cause the target of BPHTB revenue to be hampered in the early years of the transition. This study aimed to find out and to describe the implementation of the determination of payment of duties on the acquisition of land and or building rights (BPHTB) for the sale and purchase of land and or buildings in Pekalongan City.This research used normative juridical approach. The data sources were obtained from primary and secondary data sources. The focus of this research was the implementation of the determination of the payment of duties on the acquisition of land and or building rights (BPHTB) for the sale and purchase of land and or buildings in Pekalongan City.Keywords: Taxes, Regional Taxes; Duty of the Acquisition of Land and Building Right.

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Idewele, Israel O. E. "Effect of Business Performance on Taxation of Small and Medium Enterpries Scale in Bwari Area Council FCT Abuja, Nigeria." SIASAT 4, no. 1 (January 15, 2020): 46–57. http://dx.doi.org/10.33258/siasat.v4i1.48.

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Tax remains a veritable means of developing a modern day economy and apart from the major sources of taxes such as Company Income Tax, Value Added Tax and Withholding-Tax. Apart from these taxes there is also taxation of the informal sector such as the SMEs. This study investigated the effects of business performance on taxation of Small and Medium Enterprise scale (SMEs) in Bwari Area Council FCT, Abuja. The study had a population of 156 and a sample size of 112 which was arrived at using Yamane sampling model. Data was gathered using questionnaires administered to the respondents and was analyzed using multiple regression technique. The findings revealed that return on assets and staff recruitment had positive and significant effect on taxation of SMEs in Bwari Area Council of FCT, Abuja. It was recommended amongst others that SMEs should engage in cost saving measures to boost their profits which encourage payment of taxes. It was also recommended that SMEs should employ optimally, their required numbers of staff to boost payment of taxation to Bwari Area Council FCT, Abuja

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Idewele, Israel O. E. "Effect of Business Performance on Taxation of Small and Medium Enterpries Scale in Bwari Area Council FCT Abuja, Nigeria." SIASAT 5, no. 1 (January 15, 2020): 47–58. http://dx.doi.org/10.33258/siasat.v5i1.48.

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Tax remains a veritable means of developing a modern day economy and apart from the major sources of taxes such as Company Income Tax, Value Added Tax and Withholding-Tax. Apart from these taxes there is also taxation of the informal sector such as the SMEs. This study investigated the effects of business performance on taxation of Small and Medium Enterprise scale (SMEs) in Bwari Area Council FCT, Abuja. The study had a population of 156 and a sample size of 112 which was arrived at using Yamane sampling model. Data was gathered using questionnaires administered to the respondents and was analyzed using multiple regression technique. The findings revealed that return on assets and staff recruitment had positive and significant effect on taxation of SMEs in Bwari Area Council of FCT, Abuja. It was recommended amongst others that SMEs should engage in cost saving measures to boost their profits which encourage payment of taxes. It was also recommended that SMEs should employ optimally, their required numbers of staff to boost payment of taxation to Bwari Area Council FCT, Abuja

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Oliynyk, A. "MOKESTINĖS PRIEVOLĖS TEISINĖ PRIGIMTIS: UKRAINOS IR LIETUVOS RESPUBLIKOS ĮSTATYMŲ LYGINAMOJI ANALIZĖ." Teisė 91 (January 1, 2014): 235–45. http://dx.doi.org/10.15388/teise.2014.0.3362.

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The article discussed the content of the obligation to pay taxes as one of the main duties of the taxpayer. Legal nature of the constitutional duty for taxes and fees payment has been investigated on the basis of analysis of the Fundamental Law of Ukraine and Republic of Lithuania. Subject to the provisions of the Tax Code of Ukraine and special law Republic of Lithuania examines the nature of the obligation to pay taxes. The attention is focused on the content of the category of “fiscal responsibility”, in particular on the problem of its relations with the term “tax liability”.

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PLOTNIKOVA, Kateryna O., Ievgeniia A. ANANIEVA, Dmytro M. OSYPOV, Victoriia O. ZAKRYNYTSKA, and Natalia O. MAKSYMENKO. "General Theoretical Analysis of the Mechanism of Legal Tax Regulation." Journal of Advanced Research in Law and Economics 10, no. 7 (December 31, 2019): 2077. http://dx.doi.org/10.14505/jarle.v10.7(45).19.

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The research is devoted to the detailed analysis of the mechanism of legal tax regulation. The study has found that the mechanism of legal tax regulation is primarily related to the legal regulation of tax debt to ensure its proper execution. Full and timely payment of taxes or fees is meant by proper execution. The implementation of tax debt is defined both in the Basic Law of the state, where the emphasis is placed on the imperative requirement for timely payment of taxes and fees in full, and in the Tax code of Ukraine, which establishes the definition of tax debt as the taxpayer's obligation to calculate, declare and / or pay the amount of tax and fee in the manner and terms determined by the Tax code of Ukraine, customs laws. The analysis of the legislation and the scientific literature has revealed that the most important issue on taxes and fees payment regulation is the establishment of the moment from which the obligation for tax payment arises. Having rights and obligations for a person is another important factor if he becomes a participant in tax relations. The mechanism of legal tax regulation is a set of elements, which are defined in the Tax Code of Ukraine and in accordance with it are divided into basic, additional and optional. The mechanism of legal tax regulation is possible only as a set of basic and additional elements. The absence of at least one of the elements will not allow to legislate a separate tax or levy. The study provides a comprehensive analysis of each element of the tax mechanism.

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Bondar, O. "Analysis of the amount of environmental taxes’ payment in Western Ukraine." Ecological Sciences 35, no. 2 (2021): 70–76. http://dx.doi.org/10.32846/2306-9716/2021.eco.2-35.12.

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Hilendria, Anggun, Lalu Takdir Jumaidy, and D. Tiallurra Della Nabila. "ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN." Jurnal Riset Akuntansi Aksioma 19, no. 1 (June 15, 2020): 89–108. http://dx.doi.org/10.29303/aksioma.v19i1.89.

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This study aims to determine the application of income tax accounting article 23 in the business activities of Mataram BTN Bank. The results of the study explained that Mataram BTN Bank has approved the payment of income tax article 23 on vehicle rental in accordance with applicable tax regulations and has recorded accounting for vehicle rental costs and taxes on vehicle rental, calculates tax on vehicle rental, tax payment and tax reporting.

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Berdiyeva, Uguloy. "ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY." INNOVATIONS IN ECONOMY 8, no. 3 (August 30, 2020): 40–48. http://dx.doi.org/10.26739/2181-9491-2020-8-4.

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The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

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Susilo, Muhammad Wiryo. "Efisiensi Administrasi Pajak sebagai Strategi Peningkatan Kemudahan Berusaha di Indonesia." Kajian Ekonomi dan Keuangan 5, no. 1 (August 12, 2021): 74–90. http://dx.doi.org/10.31685/kek.v5i1.707.

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The COVID-19 pandemic threatens the world's investment climate, including Indonesia. Indonesia is required to increase its business ease ranking so that it can compete in attracting investment. Tax administration has an important role as one of the factors determining the ease of doing business according to the World Bank. The ease of paying taxes in Indonesia has continued to increase from time to time but is still lagging behind other countries. This study aims to analyze the efficiency of tax administration in relation to the ease of doing business in Indonesia; enrich the literature on tax administration efficiency policies; and provide recommendations for improvement of ease of doing business through efficiency of tax administration based on tax administration theory and relevant concepts of ease of doing business. This research uses a descriptive qualitative approach. The results showed that the ease of paying taxes in Indonesia is still low and there are three indicators that need to be improved, namely payment, time and filling index. The author recommends simplifying tax payment types, utilizing cashless payment methods through digital services and using Artificial Intelligence in making tax decisions.

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Setiawan, Deddy Arief. "ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK DAN SURAT SETORAN PAJAKDENGAN PENERIMAAN PAJAK(STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)." Media Riset Akuntansi, Auditing dan Informasi 7, no. 1 (April 14, 2007): 57. http://dx.doi.org/10.25105/mraai.v7i1.971.

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<p class="Style2">Taxes revenue is the main source domestic revenue because stale revenue from taxation sector is a great deal from side state budget as a whole which decanted in State Revenue and Expenditure Budget (APBN). The tax reform with the strategy in internal consolidation and canvassing was used by The Directorate General of Taxes (Direktorat Jenderal Pajak) to obtain faxes revenue. The goal of this research is to observe the number oftaxpayers and the number of tax payment slip that can influence the tax revenue. The basis of the theory is literature, tax regulation, opinion from researcher or who was expert in the field of taxation. Hypothesis test used The Correlation of Pearson Product Moment Analysis.. Recording to the research there is the relationship ffnearly between the number of taxpayer and the number of tax payment slip with the tax revenue.</p><p class="Style2">Keywords: Taxpayer, Tax Papent Slip, Tax Revenue</p>

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Rudi, Rudi. "Analisis PIECES Sistem Pembayaran Pajak Elektronik Menurut Persepsi Wajib Pajak di KPP Pratama Jakarta Cakung Satu." remik 4, no. 1 (December 11, 2019): 149–53. http://dx.doi.org/10.33395/remik.v4i1.10436.

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The General Directorate of Taxation attemped to realize the taxpayer’s aspirations with simplifying the tax payment procedure both monthly taxes and annual taxes by applying the electronic tax payment system (e-billing).e-billing is electronic paying methode with billing code (which is 15 code number) issued by tax billing system. This research is using qualitative research method with descriptive approach which is picturing electronic paying system fairness with PIECES (Performance, Information, Economy, Control, Efficiency, and Service) by tax payer reseption in Pratama Cakung I Tax Office. The research showing the quality of electronic tax paying system in Pratama Cakung I Tax Office, with Service Variable found to be the best by the tax compare to Performance, Information, Economy, Control, and Efficiency. Overanl PIECES analysis from the elektronik tax paying system in Pratama Cakung I Tax Office showing electronic tax paying system base on Performance, Information, Economy, Control, Efficiency and Service is excelent.

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Napier, B. W. "Terminating the Contract of Employment by Payment of Wages in Lieu of Notice." Cambridge Law Journal 48, no. 1 (March 1989): 31–33. http://dx.doi.org/10.1017/s000819730010827x.

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Humphrey, David B. "Benefits from Collecting Checks Electronically." American Economist 59, no. 2 (November 2014): 128–33. http://dx.doi.org/10.1177/056943451405900203.

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The Uniform Commercial Code has long required the physical check to be presented to banks for payment. This was before electronic methods were invented. This process was disrupted during September 11, 2001 and legislation was passed permitting the presentment of a digital image of a check in lieu of the original item. The efficiency gains were large–totaling over $3 billion in 2010.

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Kiruba, Angelin, and S. Vasantha. "The Recital Relationship between Share Prices of Indian Industries during the GST Implementation." Asian Journal of Managerial Science 7, no. 2 (August 5, 2018): 21–26. http://dx.doi.org/10.51983/ajms-2018.7.2.1328.

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In India, earlier we pay various taxes i.e. Direct and Indirect taxes, which are felt as burden on people and due to these taxes, the corruption is increasing. To avoid this issue Indian Government is decided to have the changes in the Tax payment. So the decision what they have took is to have the unique tax percentage across the country.Before the GST introduced, there are different types of taxes has to be paid by the public as well as the people who do the business. GST is successfully implemented in various countries. GST tax will combine all the direct and indirect taxes paid by the individuals. This tax will help to increase the Gross Domestic Product GDP of the country. It is proven in the countries which are adopted the GST method in the Tax. And also the pain of paying multiple taxes for product or services will get reduce. This tax is the comprehensive tax of central and state government. This paper analyse the what kind of changes happened in the share market after the introduction of GST in India. It provide the variation of share price before and after the GST.

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Florek, Dominika. "Generation Z studentsʼ motivation to pay taxes." Zeszyty Teoretyczne Rachunkowości 45, no. 2 (July 2, 2021): 51–68. http://dx.doi.org/10.5604/01.3001.0014.9559.

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Methodology/approach: In a quantitative empirical study, a questionnaire containing a set of 31 questions was used. The analysis of the results was conducted using descriptive statistics. Results: The results indicate that Generation Z's motivation to pay taxes is influenced by factors that come from four platforms of tax compliance. Research limitations/implications: The basic limitation concerns the fact that the study was conducted as a pilot. Therefore, it illustrates and examines a certain fragment of reality, but does not allow us to make inferences about the population. However, it is the basis for further research in this area and shows what direction it will take. Originality/Value: The article evaluates and analyzes factors from the four platforms of tax compliance that have an impact on the tax payment motivation of future taxpayers in Poland. There is a simultaneous examination of several variables derived from each plane of the taxpayer environment.

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Alunaru, Christian. "Maßnahmen der rumänischen Regierung zur Abfederung der verheerenden Folgen der Schweizer Franken-Kredite." osteuropa recht 66, no. 1 (2020): 75–103. http://dx.doi.org/10.5771/0030-6444-2020-1-75.

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The crisis of financial markets has resulted in dramatic discrepancies between the major currencies. The unforeseen, significant rise in the value of the Swiss franc has in turn led to a very high exchange rate between the Romanian currency (RON) and the Swiss franc, impacting many debtors of Romanian citizens who had concluded Swiss franc loan agreements, and who had then become unable to pay off their loans anymore in the light of the higher exchange rate. In order to alleviate these harsh consequences, the Romanian legislator has passed a law, providing for alternative means of debt payments, namely through so-called “transfer in lieu of payment.” This article analyses this statutory solution, shedding light on problems resulting from this legal institute, in particular in the context of Romanian and European jurisdiction. It concludes that “transfer in lieu of payment” has turned out to be an unfavorable legal instrument - in contrast to other, already well established legal solutions for these particular cases - such as resolving disputes between debtors and creditors over CHF debt payments through legislation on unfair contract terms, or private insolvency rules.

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KUSHNERUK, Oleksandr, and Nataliia ALEKSEIENKO. "Performance assessment of reform in the field of ensuring Ukraine’s tax security." Naukovi pratsi NDFI 2020, no. 3 (December 4, 2020): 144–54. http://dx.doi.org/10.33763/npndfi2020.03.144.

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During the period of 2014-2019 Ukraine experienced many tax changes, which concerned the optimization of the tax system to overcome threats to tax security in the field of tax payment, filling of the state budget and tax administration. Changes in the tax system have significantly affected the amount of tax revenues, but there is uncertainty about their effectiveness in ensuring tax security. The purpose of the article is to quantify the level of effectiveness of tax reforms in order to ensure tax security. Based on the analysis of publications in 2016-2019, major tax reforms in Ukraine were studied and the indicators that assess the effectiveness of reforms in the field of tax security were selected. The analysis of indicators of efficiency of administration and tax burden in Ukraine, Georgia and Poland in 2008-2019 is carried out. It is determined that there has been a reduction in the risks of tax evasion and the risks of non-payment of taxes due to improved tax administration. In general, the time for tax administration in Ukraine was significantly reduced and this was the most drastic change. In 10 years, the time of preparation and payment of taxes (hours) has been reduced from 860 hours to 328 hours! As a result, the risks of tax evasion in Ukraine have decreased due to the reduction of the tax burden on business; the administration of taxes and contributions has become more efficient, which reduces the risks of tax evasion. These indicators affected the amount of tax revenues and relative indicators of the tax burden. Tax revenues (% of GDP) in Ukraine increased by 2.27% of GDP. This means that the efficiency of tax revenue administration has improved, which has a positive effect on the level of tax security. As a result, the tax system has become more transparent.

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Sholar, Gregory A., Gale C. Page, James A. Musselman, Patrick B. Upshaw, and Howard L. Moseley. "Development of the Florida Department of Transportation's Percent within Limits Hot-Mix Asphalt Specification." Transportation Research Record: Journal of the Transportation Research Board 1907, no. 1 (January 2005): 43–51. http://dx.doi.org/10.1177/0361198105190700106.

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The Florida Department of Transportation adopted a percent within limits approach in July 2002 for the acceptance and payment of all hot-mix asphalt. Contractor test data, after being verified by the department, are used to calculate payment. Acceptance and payment for dense-graded Superpave® mixtures are based on the following five asphalt material properties: roadway density, percent air voids, asphalt binder content, percent passing the No. 8 sieve, and percent passing the No. 200 sieve. Acceptance and payment for open-graded friction course mixtures are based on the following four asphalt material properties: asphalt binder content, percent passing the 3/8-in. sieve, percent passing the No. 4 sieve, and percent passing the No. 8 sieve. Contractor test data from recently completed construction projects were used to develop representative standard deviations of the asphalt material properties used for payment and acceptance. These standard deviations were then used to develop tolerance values for the percent within limits system. A system has been developed to handle acceptance and payment of small quantity LOTs (two or fewer sublots) within the same specification. In lieu of the department sampling and testing numerous independent samples and performing F-and t-tests to validate the contractor's results, an alternative verification and resolution system has been developed.

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POKALCHUK, Mykhailo, and Yuliia BINKOVSKA. "Features of taxation in the agricultural complex of Ukraine." Economics. Finances. Law, no. 11/2 (November 27, 2020): 17–22. http://dx.doi.org/10.37634/efp.2020.11(2).5.

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Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the appropriate level of state support, and in our case – tax support. Currently, the activities of agricultural producers are taxed in accordance with the rules of preferential or simplified taxation (payment of a single tax of the fourth group), but they are also given the right to choose the type of taxation on general terms (income tax). General taxation should be understood as payment of a number of taxes established by the TCU: income tax, value added tax, property tax (land tax), rent for special use of water. As for the simplified taxation system, it applies to taxpayers of the fourth tax groups. Conclusion. Thus, on the basis of theoretical generalization, a description of tax regulation was given as one of the main means used by the state to regulate business activities.

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Sanni, A. G., O. J. Adebiyi, and N. V. Okorie. "RESIDUAL RISKS OF PAYMENT PROVISIONS IN FIDIC AND JCT CONDITIONS: A QUANTITY SURVEYOR’S VIEW." Open Journal of Physical Science (ISSN: 2734-2123) 1, no. 1 (March 10, 2020): 26–40. http://dx.doi.org/10.52417/ojps.v1i1.87.

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The obligee and obligor of all cost-related commitments in construction contracts are governed by the conditions of contract. Like in all human engagements, risk is inevitable in construction contracts. This exploratory overview examined residual risks associated with payment provisions in Federation Internationale Des Ingenieurs-Consiels (FIDIC) and Joint Contracts Tribunal (JCT) conditions of contract in Nigerian construction industry. The selected payment provisions were advance payment, interim valuation, retention and final payment. The methodology comprises: (i) critical examination of payment provisions, (ii) scenario building of problem situations, (iii) assessing the sensitivity of the provisions to contractual conflict, and (iv) evaluating the effect on construction cost administration. Disbursement and amortization of Advance payment in FIDIC are more secured than JCT. Interim valuation in FIDIC allows the contractor to make claims for delayed issuance of interim certificate but FIDIC does not give the contractor such right because all application for payments must be made by the contractor to the engineer. It would take a contractor in FIDIC-based contract a longer time for maturity of final payment than in JCT-based contract. It is recommended that a contractor in FIDIC-based contract should get retention bond in lieu of deduction of retention money to enhance its liquidity. Sanni, A. G. | Department of Quantity Surveying, University of Benin (UNIBEN), Benin City, Nigeria.

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Rutkauskas, Virgilijus. "Tax Morale and Public Sector Revenues in Baltic Countries." Socialinė teorija, empirija, politika ir praktika 19 (September 16, 2019): 26–43. http://dx.doi.org/10.15388/stepp.2019.9.

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This article investigates issues behind households’ tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a “macro approach,” the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

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Sabates-Wheeler, Rachel, and Philip Verwimp. "Extortion with Protection." Journal of Conflict Resolution 58, no. 8 (September 23, 2014): 1474–99. http://dx.doi.org/10.1177/0022002714547885.

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Using a panel data set from Burundi where information on protection payments during the twelve-year civil war was collected, we test the relationship between payments, the nature of extraction by the rebels, and the welfare outcomes. We ask, “Does payment to rebels insure against future welfare loss and does the nature of payment matter? Specifically, does the level of institutionalization of extraction within the rebel governance structure provide a form of insurance for future welfare?” No less than 30 percent of the interviewees made at least one payment. Rebels extract these taxes through one of the following two routes: an “institutionalized” and regular cash-with-receipt method or an ad hoc and unpredictable labor extraction. Using matching methods, we find that payment through the institutionalized route increases household welfare between 16 and 25 percent. Ad hoc extraction has no effect. We situate our findings in the empirical literatures on contributions to mafia-type organizations and rebel governance.

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Жураев and A. Zhuraev. "Tax Control: Theory and Practice." Economics 3, no. 5 (October 19, 2015): 14–16. http://dx.doi.org/10.12737/13588.

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The paper discusses some theoretical and practical aspects of tax control, which is considered to be one of the key elements of the tax administration. Also examined are several cases, where business entities deliberately misrepresented the true state of their affairs to the tax authorities in order to evade payment of certain types of taxes.

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Chang, Ming-Chung, and Jin-Li Hu. "Environmental Technology Licensing Under Emission-Equivalent Environmental Taxes and Standards." Open Environmental Sciences 7, no. 1 (October 31, 2013): 14–20. http://dx.doi.org/10.2174/1876325101307010014.

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We use a two-stage game with an outsider patentee and n homogeneous firms to study the effects of environmental taxes and standards under an equivalent emission on environmental technology licensing behavior. Counter to the intuition, a stricter environmental policy hinders technology licensing since a stricter environmental regulation weakens the licensee's payment ability. When the innovation size is small, there exists a preference inconsistency on the environmental instrument between the government and the patentee. The patent owner has a higher incentive to license under an environmental standard than under an emission tax with an equivalent emission amount.

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Takahashi, Takuya, and Katsuya Tanaka. "Models Explaining the Levels of Forest Environmental Taxes and Other PES Schemes in Japan." Forests 12, no. 6 (May 27, 2021): 685. http://dx.doi.org/10.3390/f12060685.

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Between 2003 and April 2016, 37 of 47 prefectures (i.e., sub-national local governmental units) introduced forest environmental taxes—local payment for environmental services (PES) schemes. These introductions are unique historical natural experiments, in which local governments made their own political decisions considering multiple factors. This study empirically evaluates models that explain normalized expenditures from forest environmental taxes as well as other PES schemes (subsidies for enhancing forests’ and mountain villages’ multifunction, and green donation) and traditional forestry budgets for Japan’s 47 prefectures based on the median voter model. Results demonstrate that the median voter model can particularly explain forest environmental taxes and forestry budgets. Specifically, the past incidence of droughts and landslides is positively correlated with the levels of forest environmental taxes. The higher the number of municipalities in a prefecture, the lower the amount of forest environmental tax spent on forests. Moreover, the number of forest volunteering groups, possibly an indicator of social capital in the forest sectors, had strong positive correlations with the levels of forest environmental taxes and forestry budgets. Other PES schemes and forestry budgets had unique patterns of correlations with the examined factors.

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Tkachuk, Volodymyr. "Problems of development of non-banking payment systems in Ukraine." Economic Analysis, no. 29(4) (2019): 80–88. http://dx.doi.org/10.35774/econa2019.04.080.

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Introduction. The development of non-cash payments is the key to economic growth in any country, because on the one hand, the level of control over payments increases, and on the other - the volume of customer spending increases, which leads to increased consumption and GDP growth. However, current trends in e-commerce and online commerce require the emergence of new technological solutions in the form of electronic payment systems that can legally handle transactions with electronic money and cryptocurrencies. Given the rapid pace of growth in transactions through non-banking electronic payment systems, the issue of identifying obstacles to the development of such payment systems is urgent, especially in view of the need to ensure effective oversight of payments and the deduction of payments. Purpose. The study of the main problems of development of non-banking payment systems in Ukraine in terms of their structural features and importance for the development of the national economy, as well as the development of recommendations for improving the right regulation of payment transactions with electronic money and cryptocurrencies. Results. The features of the development of non-bank payment systems in Ukraine are investigated. The author classification of non-bank payment systems is offered. The main directions of development of electronic payment systems in Ukraine are identified and the obstacles to the integration of international electronic payment systems providing cryptocurrency payment services are highlighted. Measures to improve domestic legislation in the field of electronic payment and cryptocurrency based electronic payment systems are proposed, as well as recommendations on the creation of a state non-banking electronic payment system using blockchain technology to increase transparency and public procurement payments paying taxes.

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Journal articles on the topic 'Payment in lieu of taxes'

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