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Journal articles on the topic 'Reforming a tax policy'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Denysenko, Nataliia. "FISCAL AND REGULATORY EFFECTS OF MODERN FINANCIAL POLICY." Spatial development, no. 10 (November 29, 2024): 544–53. https://doi.org/10.32347/2786-7269.2024.10.544-553.

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The article analyses the theoretical aspects of the state financial policy, summarises its main types and considers the interdependence of different areas of financial policy. Tax and budget policies ensure the implementation of the fiscal and regulatory functions of the state. Taxes and budget expenditures are the main instruments of financial policy. With the help of fiscal policy, financial resources are generated, distributed, redistributed and used. The article considers the impact on budget revenues and expenditures of various types of fiscal policy. Taxes are the main source of budget r

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Minh Duc, Luong. "Tax Policy Solutions for Economic Growth in Ho Chi Minh City." International Journal of Research and Innovation in Social Science IX, no. III (2025): 3004–16. https://doi.org/10.47772/ijriss.2025.90300234.

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This research examines tax policy strategies to enhance sustainable economic development in Ho Chi Minh City, Vietnam. Using a qualitative research approach, the study identifies inefficiencies in tax collection, the impact of tax incentives, and issues related to governance and compliance. Key findings highlight the need to align local tax policies with national economic strategies, increase transparency, and optimize tax incentives to foster economic stability. Recommendations focus on enhancing digital tax systems, improving public tax awareness, and reforming bureaucratic processes to esta

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Duc, Luong Minh. "Tax Policy Solutions for Economic Growth in Ho Chi Minh City." Journal of Business Management and Economic Development 3, no. 02 (2025): 452–69. https://doi.org/10.59653/jbmed.v3i02.1497.

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This research examines tax policy strategies to enhance sustainable economic development in Ho Chi Minh City, Vietnam. Using a qualitative research approach, the study identifies inefficiencies in tax collection, the impact of tax incentives, and issues related to governance and compliance. Key findings highlight the need to align local tax policies with national economic strategies, increase transparency, and optimize tax incentives to foster economic stability. Recommendations focus on enhancing digital tax systems, improving public tax awareness, and reforming bureaucratic processes to esta

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4

Luong, Minh Duc. "Tax Policy and Economic Growth in Ho Chi Minh City: Balancing Incentives and Fiscal Stability." International Journal of Science and Social Science Research 2, no. 4 (2025): 255–66. https://doi.org/10.5281/zenodo.15057092.

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This research examines tax policy strategies to enhance sustainable economic development in Ho Chi Minh City, Vietnam. Using a qualitative research approach, the study identifies inefficiencies in tax collection, the impact of tax incentives, and issues related to governance and compliance. Key findings highlight the need to align local tax policies with national economic strategies, increase transparency, and optimize tax incentives to foster economic stability. Recommendations focus on enhancing digital tax systems, improving public tax awareness, and reforming bureaucratic processes to esta

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KUZHEL, O. V. "STRATEGIC DIRECTIONS AND MEASURES FOR REFORMING UKRAINE'S ECONOMIC POLICY." Economic innovations 21, no. 4(73) (2019): 76–84. http://dx.doi.org/10.31520/ei.2019.21.4(73).76-84.

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Topicality. The task of growth of the gross domestic product of the state necessitates the implementation of processes of demonopolization and deregulation of the economy, creation of conditions for free fair competition, effective functioning of strategic commodity markets, expanded reproduction of the labor potential of the country. Nowadays, the issue of development and implementation of the new economic policy of Ukraine taking into account specific factors of influence on the national economic system in the context of its stable reproduction development is of particular relevance and impo

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Qu, Jing. "Research on the New Round of Individual Income Tax Policy Reform." SHS Web of Conferences 154 (2023): 02002. http://dx.doi.org/10.1051/shsconf/202315402002.

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In order to analyze the reform effect of individual income tax policy in 2018, the income redistribution effect of various individual income tax collection schemes is compared through the tracking survey data of China Family Panel Studies. The research shows that the personal income tax reform has reduced the tax burden of taxpayers on the whole. Among the four reform measures, only the implementation of comprehensive income tax has a positive effect on the distribution effect. As the main beneficiaries are mainly high-income people, this round of reform has weakened the redistribution effect

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Zhu, Zhiyuan. "The Trend of Tax Policy in China from the Perspective of Local Tax PolicyTaking Yiwu County as an Example." Lecture Notes in Education Psychology and Public Media 88, no. 1 (2025): 77–81. https://doi.org/10.54254/2753-7048/2025.22267.

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Tax revenue and economic development interact with each other. China's economy has been developing, and China's tax policy is reforming as well. Taking Yiwu County as an example, this paper compares and analyzes the local tax policies of Yiwu, the tax policies of the central government now and the central tax reform documents. It is found that the local tax policy of Yiwu seems to be contradictory with the central tax policy in some places, which means that tax policy in China in recent years is moving towards perfection and strictness while the proportion of actual commercial tax in Yiwu has

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Uphlisashvili, Guram. "REFORMING THE TAX SYSTEM OF GEORGIA: PROBLEMATIC ISSUES." Economic Profile 18, no. 2(26) (2023): 15–23. http://dx.doi.org/10.52244/ep.2023.26.08.

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The article deals with some problematic issues identified in the process of reforming the tax system of Georgia. We focused on the risks identified in the direction of writing off tax debts, simplifying the procedures for refunding overpaid amounts, as well as excise policy measures. Forms of the relationship between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on the mentality of citizens, their obedience to law, their commitment concer

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Tai, Chu Anh, and Tran Thuy Hang. "Policy Adaptations and Legal Innovations: Vietnam Responds to the Pillar Two Regime." Intertax 53, Issue 6/7 (2025): 521–33. https://doi.org/10.54648/taxi2025048.

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The Global Anti-Base Erosion (GloBE) Rules took effect in 2024 and consequently posed significant challenges to Vietnam’s traditional reliance on tax incentives for attracting foreign investment. The country is responding to the Pillar two regime with strategy and adaptation as well as initiating legal innovations to preserve its tax sovereignty and maintain its competitive investments. This article argues that Vietnam can adapt to the GloBE Rules while keeping its appeal to foreign investors by reforming its legal frameworks and enhancing non-tax advantages. This contribution explores how it

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Delestre, Isaac, Wojciech Kopczuk, Helen Miller, and Kate Smith. "Top income inequality and tax policy." Oxford Open Economics 3, Supplement_1 (2024): i1086—i1112. http://dx.doi.org/10.1093/ooec/odad068.

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Abstract The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in the UK and how they are taxed. We show that wage income is the dominant source of pre-tax income, even for highest-income 0.1% of UK adults. However, ‘active’ business income—derived from self-employment or closely-held incorporated businesses—is considerably more important for the top 1% than f

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Barro, Jorge A. "Distributional Impacts of State and Local Tax Policy in a Heterogeneous-agent Model." Public Finance Review 47, no. 6 (2019): 971–1001. http://dx.doi.org/10.1177/1091142119866530.

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This article presents a dynamic heterogeneous-agent life-cycle model with housing demand to evaluate the economic implications of reforming US state and local personal tax structures. Because of the extensive reliance of state and local governments on income, sales, and property tax revenue, those three taxes are explicitly modeled to generate a baseline and varied to evaluate alternative policy proposals. The results of the model show that the sales tax burden falls evenly across the distribution of income earners, while the property tax burden falls more heavily on the highest income earners

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Tchiotashvili, David, and Khaliana Chitadze. "Perfection of the tax system and its impact on macroeconomic policy in Georgia." InterConf, no. 42(189) (February 20, 2024): 100–108. http://dx.doi.org/10.51582/interconf.19-20.02.2024.010.

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In determining the macroeconomic policy of the state, in order to fulfill its goals and objectives, taxes and perfecting the tax system play a key role and represent one of the main instruments of the economic and financial policy of the state and can be considered as the leader of the country's macroeconomic policy. The aim of the paper is to discuss and analyze the role of the tax system and its subsequent reformation in the macroeconomic policy of the country, and in particular in the part of the fiscal policy, because through the tax and fiscal policy, the government of the country makes d

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Mayatskaya, Irina N., Elena E. Volodina, Sergey A. Meshcheryakov, Evelina N. Gagloeva, and Asiya R. Kaberova. "METHODOLOGICAL ASPECTS OF CALCULATING PERSONAL INCOME TAX IN 2025: NEW RATES AND BENEFITS IN MODERN SOCIO-ECONOMIC CONDITIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/6, no. 152 (2024): 55–63. https://doi.org/10.36871/ek.up.p.r.2024.11.06.008.

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The development of society is associated with both social and economic changes, including theoretical aspects of tax regulation and management. This research article is devoted to the study of topical issues of fiscal policy in Russia. Theoretical and practical aspects of changes in tax legislation are studied. The author analyzes structural changes in the tax system, including the growth of tax rates and innovations in personal income tax laws. The article investigates the problem of reforming the tax system in the Russian Federation in the aspect of upcoming changes in the rate of personal i

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Cha, Yong-Jin. "Evolutionary Environmental Policy: An Analysis of the U.S. Air pollution Control Policy." International Area Review 1, no. 1 (1997): 102–14. http://dx.doi.org/10.1177/223386599700100107.

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The purposes of this study are to examine the nature of air pollution control and available policy instruments in the United States. Focusing on command-and-control (CAC), emission tax, bubble policy and emission offset policy, this study analyzes their theoretical frameworks and limitations. The analysis of this study suggests that the U.S. air pollution control policies have been evolved to deal with economic inefficiencies from the CAC approach. Reforming the pollution policy to market incentive systems could achieve the efficiency of pollution control. Possible policy implications are also

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Habor, Volodymyr. "Tax policy of Ukraine during martial law: threats and prospects for increasing tax revenues." Economic Analysis, no. 34(4) (2024): 608–18. https://doi.org/10.35774/econa2024.04.608.

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This article examines the peculiarities of Ukraine's tax policy under martial law, identifies the main threats to fiscal stability, and assesses key challenges in budget revenue collection. The impact of war on the structure of tax revenues, tax administration mechanisms, and the degree of import dependence of the fiscal system is analysed. The necessity of revising existing approaches to VAT administration, reforming the simplified taxation system, and introducing tax incentives for economic recovery is substantiated. Purpose. The objective of the study is to analyse the key risks and challen

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Skasko, Oleh, and Iryna-Lyudmyla Mohyla. "Theoretical foundations of tax policy in Ukraine: principles, levels and models." Herald of Economics, no. 3 (November 7, 2023): 83. http://dx.doi.org/10.35774/visnyk2023.03.083.

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Introduction. The state tax policy is one of the most important parts of the state’s economic policy, as it has a direct impact on the state of the national economy and the quality of life of citizens. The tax policy of enterprises is primarily aimed at ensuring the development of the domestic market, strengthening the competitiveness of Ukrainian enterprises and stimulating entrepreneurial activity.The study of the construction of the state and tax policy of enterprises is a very urgent task, since it has a direct impact on the economic development of the country and the quality of life of it

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Rabab, Benemman, and Mr Lou Wen Long. "A Critical Examination of Tax Fraud Dynamics and Policy Responses in the Moroccan Economy." International Journal of Research and Innovation in Social Science VIII, no. II (2024): 1988–96. http://dx.doi.org/10.47772/ijriss.2024.802140.

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This article presents a critical examination of the dynamics of tax fraud within the Moroccan economy and evaluates the policy responses to this challenge. Tax fraud, a persistent issue in Morocco, is analyzed through a legal, economic, and administrative lens, highlighting its impact on the state’s fiscal health and governance. The study delves into the intricacies of Morocco’s tax law, drawing comparisons with the French legal framework to provide a broader understanding of different approaches to fiscal discipline. Furthermore, the paper explores the recent strategic shifts in Morocco’s fis

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18

Poberezhets, O., V. Shmagina, and А. Husiev. "THE IMPACT OF STATE TAX POLICY ON THE COMPETITIVENESS OF SMALL BUSINESS ENTITIES IN UKRAINE." Market economy: modern management theory and practice 20, no. 1(47) (2021): 49–69. http://dx.doi.org/10.18524/2413-9998.2021.1(47).226926.

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The article explores the theoretical and methodological foundations of small business as a factor of economic growth of the country in the modern market economy. Legislative criteria for distinguishing small businesses from other business entities have been defined. Statistics on the main indicators of small business entities in Ukraine during 2010-2019 are provided. It has been determined that small businesses in Ukraine occupy the main share. At the same time, their share in the structure of total volumes of products sold, created by added value and the number of employed workers is also sig

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Shavshukov, Viacheslav, and Natalia Zhuravleva. "Tax policy in the system of post COVID-19 anti-crisis measures." SHS Web of Conferences 129 (2021): 01027. http://dx.doi.org/10.1051/shsconf/202112901027.

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Research Background: Tax policy and reforms are the means to overcome the COVID-19 crisis, contributing to economic growth. The study is based on an analysis of tax regimes before the pandemic. Purpose of the article: Purpose of the article is to develop instruments of tax regulation in anti-crisis tax policy. Methods: The analysis employs macroeconomic indicators from the IMF, and WB databases. The comparative analysis of countries in terms of Total Tax and Contribution Rate (TTCR), Labour Tax TTCR, other taxes TTCR has been conducted on the basis of WB/PWC tax ranking methodology. The paper

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20

Zhuk, Olha. "Reforming Taxation System under Conditions of European Integration." Journal of Vasyl Stefanyk Precarpathian National University 4, no. 3-4 (2017): 82–87. http://dx.doi.org/10.15330/jpnu.4.3-4.82-87.

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The article discusses the importance of tax reform and the issues associated with it. The author develops a stage-by-stage approach to reforming Ukraine’s taxation system considering modern tendencies and the country’s move towards integration in Europe. The paper also analyzes the characteristics of Ukraine’s taxation system, argues for the necessity to change it and identifies taxation policy development priorities under conditions of European integration

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Zhang, Shu, and Mykhailo Yastrubskyy. "ESTABLISHMENT OF FISCAL POLICY OF CHINA AND UKRAINE AND PROSPECTS FOR THE DEVELOPMENT OF UKRAINIAN-CHINESE ECONOMIC ACTIVITIES." International Interdisciplinary Scientific Journal "Expert" 1, no. 1 (2023): 111–27. http://dx.doi.org/10.62034/2815-5300/2023-v1-i1-009.

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The article examines the formation of the fiscal policy of the People's Republic of China and the fiscal policy of Ukraine. The theoretical aspects of the formation of fiscal policy are highlighted, the stages of the formation of the fiscal policy of China and Ukraine in historical retrospect are given. The description of reforming the fiscal and tax system of China is carried out with reference to the achieved successes in the socio-economic development of the country. An overview of the trade and economic relations between Ukraine and China is provided. Based on the current state of the soci

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Abdulrahman, Badreldin Mohamed Ahmed, Houcine Benlaria, Hamza Abdallah Abdalrhman Yahya, et al. "The Impact of Tax Reform on Economic Growth in Sudan." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (June 6, 2023): 1237–43. http://dx.doi.org/10.37394/23207.2023.20.109.

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Tax reform is an important policy tool for governments to promote economic growth. It is an important aspect of economic policy as it can have a significant impact on the overall health of the economy. Furthermore, tax reform, foreign direct investment, population growth, and economic activity are all closely related. This study aims to examine the impact of tax reform on economic growth in Sudan from 1961 to 2021. For this purpose, the study used the gross domestic product as the dependent variable representing economic growth (Y), while the explanatory variables represented tax reform (X1),

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Liu, Zixiao, Zengming Wu, and Mengnan Zhu. "Research on the Green Effect of Environmental Policies—From the Perspective of Policy Mix." Sustainability 14, no. 23 (2022): 15959. http://dx.doi.org/10.3390/su142315959.

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Environmental protection policy serves as an effective means for the government to curb environmental pollution and promote high-quality economic development. The government must weigh the effects of different policy mixes. From the perspective of policy combination, this paper discusses the green effect of environmental protection policy theoretically and empirically. First and foremost, this paper sorts out the reforming time of environmental protection taxes and the situation of the low-carbon pilot city, and puts forward two hypotheses. Furthermore, by referring to the environmental protec

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MALIARCHUK, Oleksii, Serhii RYLIEIEV, Mykola SKRYPNYK, Oleksii MATSAK, and Pavlo KOLOMIIETS. "Reforming the Tax System of Ukraine in the Context of Globalization Challenges." Theoretical and Practical Research in Economic Fields 16, no. 2 (2025): 460. https://doi.org/10.14505/tpref.v16.2(34).15.

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The relevance of the study is due to the intensification of global challenges that exert multidimensional pressure on national tax systems. The purpose of the study is to elucidate the strategic pathways of reforming Ukraine’s tax system in light of the challenges posed by globalization. The study used a set of methods, in particular structural and logical analysis, comparative assessment of European countries’ tax parameters, and correlation analysis to identify relationships between tax, macroeconomic and digital indicators. It was found that an increase in the corporate income tax rate is a

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PUKHALSKYI, Vadym. "TAX POLICY OF UKRAINE UNDER MARTIAL LAW." WORLD OF FINANCE, no. 3(80) (2024): 81–90. https://doi.org/10.35774/sf2024.03.081.

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Introduction. The article is devoted to the study of tax policy under martial law. The author establishes that the concept of “tax policy” is studied by many scholars, but currently there is no single view on the definition of its content. It is noted that the concept of “tax policy” is not enshrined in legislation. Tax policy is usually within the framework of a certain economic policy which, to one degree or another, subordinates all the most significant areas of social relations, including taxes. The author emphasizes that depending on the organizational structure of governance, tax policy

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

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

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Ahsan, Abdillah, Nadira Amalia, Krisna Puji Rahmayanti, et al. "Health taxes in Indonesia: a review of policy debates on the tobacco, alcoholic beverages and sugar-sweetened beverage taxes in the media." BMJ Global Health 8, Suppl 8 (2023): e012042. http://dx.doi.org/10.1136/bmjgh-2023-012042.

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IntroductionOne of the WHO’s ‘best buys’ in controlling non-communicable diseases and their risk factors is to impose health taxes. While the Indonesian political process inhibits the implementation of health tax policy, studies to discuss the issue remain limited.MethodsWe employed media analysis to document health tax policy dynamics, for example, the changes in policy timeline and key actors’ statements. We conducted an article search in the Open-Source Intelligence database using appropriate terminology on three commodities, for example, tobacco, alcoholic beverages and sugar-sweetened bev

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Holovai, Nadiia, and Snizhana Bei. "Harmonization of the Tax Policy of Ukraine in the Terms of European Integration: Challenges, Opportunities and Prospects." Empirio 1, no. 2 (2024): 76–83. http://dx.doi.org/10.18523/3041-1718.2024.1.2.76-83.

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The relevance of Ukraine’s integration into the European Union (EU) today is beyond doubt. One of the key aspects of this process is the harmonization of Ukraine’s tax policy according to the norms and standards of the EU.The article examines the current issues of harmonizing Ukraine’s tax system with the standards of the European Union. The authors focus on the importance of tax policy as a tool for regulating economic activity and financing public expenditures, as well as its role in macroeconomic stability. In the context of European integration processes, the standardization of tax policy

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PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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Wibisono, Masodah. "International Tax Potential in the Digital Economy: A Study on MNE Tax Avoidance and the Strengthening of Indonesia’s Tax Regime." Jurnal Kajian Akuntansi, Auditing dan Perpajakan 2, no. 1 (2025): 12–21. https://doi.org/10.35760/jkaap.2025.v2i1.14355.

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International tax issues have become increasingly complex alongside the rising activities of multinational enterprises (MNEs), particularly within the digital economy. This study analyzes tax avoidance strategies employed by a simulated company, DIGIO FP Group, which exploits the “Double Irish” scheme, aggressive transfer pricing, and tax treaty abuse to shift profits to low-tax jurisdictions. Using a content analysis approach and fiscal adjustment simulation, the study finds that although DIGIO FP generates substantial revenue from users in Indonesia, its tax contribution remains minimal due

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Mediaty, Mediaty, Asri Usman, Muhammad Ashar, and Fitriani Fitriani. "Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness." Journal of Accounting and Finance Management 6, no. 2 (2025): 760–73. https://doi.org/10.38035/jafm.v6i2.1962.

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This article presents a systematic review of profit shifting practices through transfer pricing mechanisms and their impact on corporate tax aggressiveness. Transfer pricing, which involves setting prices for transactions between companies within a multinational business group, is often used to shift profits from high-tax jurisdictions to low-tax jurisdictions. This study uses the Systematic Literature Review (SLR) methodology. The results show that common strategies used include price manipulation of intangible assets, utilization of tax havens, thin capitalization, and price engineering of g

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Papava, V. ""Rosy" Mistakes of the International Monetary Fund and the World Bank in Georgia." Voprosy Ekonomiki, no. 3 (March 20, 2009): 143–52. http://dx.doi.org/10.32609/0042-8736-2009-3-143-152.

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The paper is devoted to the analysis of failures, characteristic of the activities of Bretton-Woods institutions in Georgia after 2004. Their experts systematically overlooked the existence of non-budgetary accounts, violation of property rights, restriction of competition, manipulations with statistical data, weakening of the National Bank of Georgia, unnecessary issue of Eurobonds, poor tax policy etc. The case of Georgia may prove the necessity of reforming international financial institutions.

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Mostafa, Aya. "Development of a policy brief to reform waterpipe tobacco taxation in Egypt." Eastern Mediterranean Health Journal 30, no. 11 (2024): 779–87. https://doi.org/10.26719/2024.30.11.779.

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Background: Waterpipe tobacco smoking is increasing in Egypt, although there are several interventions to reduce its use. Aim: To describe the development of a policy brief to reform waterpipe tobacco taxation in Egypt. Methods: During 2019–2022, we synthesized available literature evidence on waterpipe tobacco taxation in Egypt and other countries. We then held a policy dialogue to engage various stakeholders to discuss and finalize a draft policy brief for Egypt. Results: The policy brief proposes 3 elements for improving waterpipe tobacco taxation in Egypt: establishinevidence-informedrm fo

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О.О., Зеленько. "ЕКОНОМІЧНА ПОЛІТИКА ТА ЇЇ ВПЛИВ НА ДІЛОВУ АКТИВНІСТЬ В ЕКОНОМІЦІ УКРАЇНИ". ЗБІРНИК НАУКОВИХ ПРАЦЬ ХАРКІВСЬКОГО НАЦІОНАЛЬНОГО ПЕДАГОГІЧНОГО УНІВЕРСИТЕТУ ІМЕНІ Г.С. СКОВОРОДИ "ЕКОНОМІКА", № 15 (19 липня 2015): 77–84. https://doi.org/10.5281/zenodo.20706.

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The economic policy of the majority of the world states which felt influence of crisis 2008 is directed on improvement of conditions of doing business for the purpose of increasing business activity in national economy. Thus the developed western countries had opportunity to overcome the most negative consequences of crisis within several years. In turn, Ukraine, despite active state participation in economic life of society, shows essential reduction of business activity. Such situation makes actual researches of a question the application of economic policy and consequences of its influence

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Cubikova, Lyubov'. "THE PRACTICE OF TAXATION AND APPLICATION OF BENEFITS FOR THE RURAL POPULATION OF EASTERN SIBERIA IN THE FIRST HALF OF THE 1930S. (BASED ON ARCHIVAL MATERIALS OF THE IRKUTSK REGION)." Bulletin of the Angarsk State Technical University 1, no. 14 (2020): 254–58. http://dx.doi.org/10.36629/2686-777x-2020-1-14-254-258.

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The article examines the issues of tax policy in Eastern Siberia in the first half of the 1930s. the Author comes to the conclusion that taxation was socially oriented and was one of the tools of the Soviet government for reforming the village. With the help of benefits, discounts for some, and progressive rates, additional taxes and fees for others, a new system of socio-economic relations in the village was laid.

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WHITING, R. C. "IDEOLOGY AND REFORM IN LABOUR'S TAX STRATEGY, 1964–1970." Historical Journal 41, no. 4 (1998): 1121–40. http://dx.doi.org/10.1017/s0018246x9800819x.

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The tax strategy of the Labour governments of 1964–70 was intended to be both radical and reforming. That is, it had to fulfil the demands generated by the Labour movement as well as address issues of tax reform which were less closely tied to party politics. This article assesses Labour's ability to do this by paying particular attention to the contrasting budgets of 1965 and 1966. It examines the ideas of Nicholas Kaldor and the interests of the trade unions as two of the forces which shaped tax policy. While recognizing the difficulty of introducing new taxes, the article none the less sees

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Novikova, T. S. "TO THE QUESTION OF THE INTRODUCTION OF A PROGRESSIVE SCALE OF PERSONAL INCOME TAX IN RUSSIA." Вестник Института экономики Российской академии наук, no. 5 (2024): 58–86. https://doi.org/10.52180/2073-6487_2024_5_58_86.

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In the context of modern global challenges, the growth of tax progressivity is becoming an important tool of social policy, including in Russia. This paper puts forward a hypothesis about reforming tax systems in accordance with the stages of scientific and technological development. It is verified on the basis of an analytical review of taxation trends using statistical data. The consequences of the introduction of a progressive personal income tax scale in Russia as an important component of the 2025 reform are analyzed using an agent-based approach with the measurement of the resulting effe

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K.C., Jit Bahadur. "Guiding principles of good tax policy: Is there an association between the principles of the income tax of Nepal and the principles of good tax policy suggested by AICPA?" Pravaha 25, no. 1 (2020): 71–86. http://dx.doi.org/10.3126/pravaha.v25i1.31936.

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Purpose – This article aims to examine the association between principles of income tax in Nepal and the principles of good tax policy prescribed by AICPA. Materials and methods – This study uses both primary and secondary data. Forth primary data, the study obtained data from several individuals using the Likert type scale questionnaires. To obtain the answer upon research questions and to reach into the conclusion, the study used the Chi-square and summated rating scale. Findings – The study found an association between the principles of income tax in Nepal and the guiding princi

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ROMANYUTA, Eduard. "THE MONITORING OF THE TAX BURDEN IN THE UKRAINE AND THE COUNTRIES EU." WORLD OF FINANCE, no. 2(51) (2017): 128–38. http://dx.doi.org/10.35774/sf2017.02.128.

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Introduction. In Ukraine, which chose European integration course, there is a need for constant depth analysis of all phenomena and processes that play an important role in the development of tax systems and use taxes as an instrument of state regulation. For Ukraine it is important to consider and study in detail all the trends that are characteristic for EU countries to apply extensive experience in taxation. This will ensure the stability of the socio-economic development and to optimize the tax burden. The purpose of the article is covering the theoretical and methodological aspects of the

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SHULIUK, Bohdana, та Volodymyr NAKONECHNYI. "PROBLEMS ОF IMPROVING TAXATION OF INDIVIDUAL ENTREPRENEURS". WORLD OF FINANCE, № 1(82) (2025): 08–20. https://doi.org/10.35774/sf2025.01.008.

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Introduction. For the effective functioning of the Ukrainian economy, the development of business entities is important, as their activities can reduce crisis phenomena and launch recovery processes, in particular by increasing budgets. A significant part of local budget tax revenues is formed from the payment of a single tax, which is deducted by individual entrepreneurs. Tax policy during the war should be balanced and exert moderate pressure on business entities. Therefore, it is necessary to study the tax burden on entrepreneurs and determine the prospects for its improvement. The purpose

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SYDOROVYCH, Olena. "STRATEGIC PRIORITIES OF THE TAX AUTHORITIES ACTIVITIES IN THE CONDITIONS OF MODERN CHALLENGES AND THREATS." WORLD OF FINANCE, no. 1(78) (2024): 59–73. http://dx.doi.org/10.35774/sf2024.01.059.

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Introduction. The task of formation an effective anti-crisis strategy for public finance management, is an integral part of Ukraine’s international obligations in the field of fiscal policy, customs and tax administration. It is impossible without the implementation of a system of measures to improve the efficiency of procedures for mobilizing state revenues by tax and customs authorities. This tasks is very important for simultaneous ensuring parity relations between the state, tax bodies and taxpayers on the basis of transparency, openness and effectiveness of management procedures. The purp

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Bergs, Christian, Clemens Fuest, Andreas Peichl, and Thilo Schaefer. "Reformoptionen der Familienbesteuerung." Review of Economics 58, no. 1 (2007): 1–27. http://dx.doi.org/10.1515/roe-2007-0101.

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SummaryThe aging of the population in Germany has led to growing concerns among politicians about the economic situation of households with children. This is also reflected in the recent tax policy debate on reforming the taxation of families and married couples. The purpose of this paper is threefold. We use a microsimulation approach to analyse how various reforms of family taxation would affect the incomes of families compared to singles and married couples without children. Moreover, we address the distributional effects across different income deciles. Finally, we quantify tax revenue ef

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Nikitishin, Andrіy. "Tax policy as a component of achieving social development." University Economic Bulletin, no. 48 (March 30, 2021): 182–90. http://dx.doi.org/10.31470/2306-546x-2021-48-182-190.

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Relevance of research topic. Under conditions of economic transformations it is necessary to ensure a reasonable approach towards the formation and implementation of tax policy in the medium- and long-term prospect. In case of its reforming, it is important to take into account the conditions of internal and external economic environment which will contribute to the institutionalization of the tax system. It is necessary to increase the efficacy of the tax policy as a component of achieving social development. Formulation of the problem. Under conditions of the instability of social developmen

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Luli Puspita. "Reformasi Kebijakan Pajak dalam Kerangka Ekonomi Is-lam: Antara Zakat dan Pajak." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 5, no. 1 (2025): 326–33. https://doi.org/10.55606/jaemb.v5i1.6107.

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This study examines the potential for reforming tax policy within the framework of Islamic economics, focusing on the integration of zakat and tax in Indonesia. The problem arises from the dual burden felt by Muslim taxpayers who are obliged to pay both zakat and tax without fiscal incen- tives or proper integration. The objective is to explore a fair and efficient model that positions zakat as part of the national fiscal system. Using a qualitative descriptive-analytical method, data were col- lected through literature reviews and semi-structured interviews with experts in Islamic economics,

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Naumenko, T., and M. Kozyreva. "Reforming VAT for Digital Economy in Latin America." International Trends / Mezhdunarodnye protsessy 20, no. 2 (2022): 139–54. http://dx.doi.org/10.17994/it.2022.20.2.69.8.

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The article aims at examining the issue which is both urgent and in demand in scientific space and social life: at digitalization and informatization of all spheres of modern society and, above all, in the economic sphere. In fact, digital transformations of the modern world are reflected both in the activities of businesses and in value creation processes, as the latter demands an improvement in tax policy, because the previous systems did not take into account the factor of digital commerce, thus causing the reduction of tax revenues in the budget. The main objective of the research is to an

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OLAYEYE, Folasade Funmilola. "Impact of Taxation on Small and Medium Enterprises (SMEs) In Akure South Local Government Area, Akure, Ondo State, Nigeria." Journal of Economics, Finance And Management Studies 08, no. 01 (2025): 683–93. https://doi.org/10.5281/zenodo.14760374.

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In Nigeria, taxation plays important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). Also, the role of SMEs is critical in pushing the socio-economic development agenda of the country further. Therefore, alignment of the tax system to the specific SME growth needs can be considered an important agenda for the policy makers. Keeping this issue at focus, this study aimed to explore the top management's perception of the tax system on the profitability of their businesses. The study is based on a survey of ten (10) selected SMEs in the South

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KIREEVA, Elena F. "THE REFORM STRATEGY OF NATIONAL FINANCE: DEVELOPMENT DIRECTIONS IN BELARUS." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 2 (2020): 209–24. http://dx.doi.org/10.21684/2411-7897-2020-6-2-209-224.

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The article considers the problem of reforming national finances at the present stage of economic development, taking into account the features of the functioning of the national economy and fiscal threats. The purpose of this work is to determine the strategy for reforming the fiscal system and substantiate the main directions of its development. The relevance of the study is due to an integrated approach to the formation of fiscal policy, including both its main components: tax, budget, debt policies, and the need to improve the mechanism to ensure their effectiveness. To implement this mech

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ZAKHIDNA, Oksana, Ivanna PEDCHENKO, and Roman ZAKHIDNYI. "Tax sufficiency of territorial communities of Lviv region." Economics. Finances. Law 3, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.3.2.

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Introduction. Local self-government bodies are the closest to human form of public authority, which is responsible for ensuring that citizens exercise most of their constitutional rights and freedoms. It is clear that the effective implementation of such tasks requires an appropriate level of financial resources. Therefore, in the context of administrative reform and financial decentralization, the issue of tax adequacy of local self-government is becoming increasingly important. Tax sufficiency means the establishment of taxes and fees, taking into account the need to achieve a balance of bud

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XAO, Т., and В. СЮЙ. "TAX SYSTEMS IN CHINA AND THE REPUBLIC OF BELARUS: CHARACTERISTICS AND PROSPECTS FOR DEVELOPMENT." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 250–57. http://dx.doi.org/10.34925/eip.2024.169.8.045.

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В данной диссертации проведен глубокий анализ тенденций развития и направлений реформирования налоговых систем в Китае и Республике Беларусь с целью выявления путей реформирования налоговой системы для достижения лучших экономических и социальных результатов. В диссертации проведен глубокий анализ тенденций развития и направлений реформирования налоговых систем в Китае и Республике Беларусь с целью выявления путей реформирования налоговой системы для достижения лучших экономических и социальных результатов. В работе использованы различные методы исследования, в том числе анализ и синтез, индук

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Loginova, T. A. "Tax regulation of enterprise R&D expenditures: special aspects and problems of regulation." Law Enforcement Review 6, no. 1 (2022): 111–23. http://dx.doi.org/10.52468/2542-1514.2022.6(1).111-123.

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The subject of the research is a corporate income tax regime of tax accounting of intangible assets and R&D spending. The working hypothesis is that realization of the regulative potential of tax policy in relation to stimulating R&D activity and creation of intangibles assets shall be streamlined and adapted to increase the effectiveness of innovations. Authors suggest that the key tax policy goal of the mechanism is the widening of the volumes of commercialized R&D results and intangibles, lowering the tax risks, and increasing the legal certainty. The aim of this research is for

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