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Journal articles on the topic 'Subjects of the tax administration'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Ripol-Saragosi, Lyudmila, and Ekaterina Gomeleva. "Application of digital tools to enhance tax administration processes." SHS Web of Conferences 106 (2021): 01024. http://dx.doi.org/10.1051/shsconf/202110601024.

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The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administ

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2

Soldatkin, S. N., and K. N. Shishkina. "FINANCIAL ASPECTS OF TRANSPORT TAX ADMINISTRATION." Vestnik of Khabarovsk State University of Economics and Law, no. 1(111) (March 17, 2023): 69–75. http://dx.doi.org/10.38161/2618-9526-2023-1-069-075.

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The financial aspects of tax administration remain highly relevant, as tax revenues form the basis of the territories' budgets. The article assesses the importance of revenues from the payment of transport tax for the consolidated budgets of the regions, including the budgets of the subjects of the Russian Federation. For a number of subjects of the Russian Federation, the size of the loss of income from the provision of tax benefits and the formation of arrears has been estimated. The opinion on the activation of the regulatory function of the transport tax is substantiated.

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Dremov, D. S. "Subjects of public administration in the sphere of taxation." Uzhhorod National University Herald. Series: Law 3, no. 86 (2025): 299–305. https://doi.org/10.24144/2307-3322.2024.86.3.45.

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The article presents a study of subjects of public administration in the field of taxation. The author’s aim is to analyse and clarify the legal status of these entities, their tasks and functions. The author identifies problematic issues in the field of taxation related to administration, including the distribution of powers between different subjects of public administration, their interaction with taxpayers, and gaps in legal regulation. The author emphasises the relevance of the tax system under martial law. It is noted that the effectiveness of the tax system largely depends on the effici

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Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

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The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud

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Doiar, Yevhenii, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash, and Serhiy Kuvakin. "Tax administration in the context of effective public administration: the case Eastern European Countries." Cuestiones Políticas 40, no. 72 (2022): 410–22. http://dx.doi.org/10.46398/cuestpol.4072.23.

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The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on t

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6

Ihnatišinová, Denisa. "Digitalization of tax administration communication under the effect of global megatrends of the digital age." SHS Web of Conferences 92 (2021): 02022. http://dx.doi.org/10.1051/shsconf/20219202022.

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Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement

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KOSTIĆ, RADAN, and MILAN MIHAJLOVIĆ. "TAX GAP AS A CONSEQUENCE OF UNPAID TAX LI-ABILITIES." Kultura polisa, no. 45 (July 3, 2021): 375–85. http://dx.doi.org/10.51738/kpolisa2021.18.2r.5.04.

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Tax evasion and grey economy are present in all countries. It’s es-timated that grey economy in developed EU countries is at around 10-15% of GDP, while it amounts to over 30% of GDP in Serbia. Therefore the subject of this paper is determining basic goals of Serbia’s tax policy, i.e. combating grey economy that complicates efficient resource allocation and slows down economic development, because economic subjects that are prone to tax evasion represent disloyal competi-tion to economic subjects that do business legally. In order to fight tax evasion, or-ganization and work of tax administrat

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Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.

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In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax

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9

Belova, S. N. "Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities." Russian competition law and economy, no. 4 (August 20, 2021): 36–43. http://dx.doi.org/10.47361/2542-0259-2020-4-24-36-43.

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The article examines the Institute of tax competition in the field of administration of budget revenues of the budget system of the Russian Federation. The issues of the essence, types and main goals of tax competition in the field of administration of tax and non-tax revenues at the regional level are considered. According to the author, the main goal of maintaining tax competition in the field of budget revenue administration is to improve the quality of financial management in the subjects of the Russian Federation, including in the provision of public services using digital technologies. A

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10

OVIECHKINA, O.A., I.A. HNATENKO, and N.S. KLYMENCHUKOVA. "«Hidden» problems of tax management of enterprises as institutional microeconomic subjects." Market Relations Development in Ukraine №5(252)2022 124 (September 26, 2022): 101–9. https://doi.org/10.5281/zenodo.7113068.

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The subject of the study is the theoretical and practical aspects of determining the essence and institutional–economic mechanisms of opportunistic tax behavior of domestic enterprises, the reasons for the formation of systemic opportunism in the distributive–redistributive sphere of industrial–economic relations. The aim of the research is to determine the relationships of interdependence between the goals of tax management of institutional subjects (states – enterprises) and their choice of appropriate models of tax behavior. Work results. As a result of writing the a

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11

Yuniarwati, Yuniarwati, Halim Putera Siswanto, and Urbanus Ura Weruin. "DETERMINANTS OF TAX SUBJECTS’ INTENTION TO PARTICIPATE IN THE VOLUNTARY DISCLOSURE PROGRAM." International Journal of Application on Economics and Business 2, no. 1 (2024): 2936–48. http://dx.doi.org/10.24912/ijaeb.v2i1.2936-2948.

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The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions t

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Juliana and Juliannes Cadith. "Pengelolaan Administrasi Perpajakan pada Pajak Bumi dan Bangunan Perdesaan dan Perkotaan oleh Badan Pendapatan Daerah Kota Serang Tahun 2022-2023." Epistemik: Indonesian Journal of Social and Political Science 6, no. 1 (2025): 37–44. https://doi.org/10.57266/epistemik.v6i1.373.

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This study focuses on analyzing the administration of local taxes related to urban and rural land and building tax (PBB P2) at the Regional Revenue Agency (Bapenda) of Serang City during the period of 2022–2023. The objective of this research is to examine the implementation of local tax administration for PBB P2 in Serang City. A descriptive qualitative method is employed, utilizing the local tax administration theory proposed by M. Ikhsan and Roy V. Salomo, which outlines five key administrative stages: identifying tax subjects and objects, determining the taxable value, collecting and recei

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13

Putri, Dhiny Avriliamin, and Vivi Pratiwi. "Pengembangan Multimedia Interaktif DIGITAX (Digital Tax Administration Media) Berbasis Web Menggunakan Google Sites pada Mata Pelajaran Administrasi Pajak Kelas XI SMK." Jurnal Pendidikan Akuntansi (JPAK) 10, no. 2 (2022): 94–105. http://dx.doi.org/10.26740/jpak.v10n2.p94-105.

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This study aims to create a learning device product for class XI Tax Administration subjects in the form of interactive multimedia based on a website which is expected to have a good feasibility and level of effectiveness. This product is called DIGITAX (Digital Tax Administration Media). This research is a development research with the ADDIE model covering analyze, design, development, implementation, and evaluation. Product testing was carried out at SMK Ketintang Surabaya in class XI AKL 1 with a total of 20 students. The results of the study showed that the validation of the material and m

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14

Ergashev, Ikrom. "ISSUES OF IMPROVEMENT OF LEGAL MECHANISMS FOR DIGITALIZATION OF ACTIVITIES OF THE STATE TAX SERVICE." Review of Law Sciences 6, no. 1 (2022): 14–22. http://dx.doi.org/10.51788/tsul.rols.2022.6.1./zqja3018.

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This article is based on the fact that the issues of gradual reduction of the tax burden, simplification of the tax system and improvement of tax administration, rapid development of the country’s economy, improving investment attractiveness and legal regulation of these relations are becoming increasingly global and actual. The facts are analyzed that the need to improve tax legislation and tax practices in line with the development of tax administration and the development of the investment climate by sharply reducing the tax burden on businesses, creating a fair and transparent tax system f

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15

Sudavicius, Bronius. "Municipalities as the subjects of tax administration in the Republic of Lithuania." Law Enforcement Review 1, no. 2 (2017): 54–64. http://dx.doi.org/10.24147/2542-1514.2017.1(2).54-64.

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16

Zuo, Yumao, and Xia Wang. "Reflections on Doing a Good Job of Individual Income Tax Collection and Administration in Grassroots Tax Departments." Frontiers in Business, Economics and Management 13, no. 1 (2024): 57–59. http://dx.doi.org/10.54097/13w3qe87.

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With the economic development, the amount of per capita disposable income has increased dramatically, and the income gap between the natural person subjects has become bigger and bigger, while the personal income tax has gradually become one of the important taxes in the tax collection and management after going through seven reforms, playing a more significant role in regulating the distribution of income and promoting the fairness of taxation. In the context of the current individual tax reform, combined with the requirements of deepening the reform of the levy and administration system, fou

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17

Ksenda, Viсtoria. "Digitalization of Tax Administration: Modern Model and Development Prospects." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 4 (February 2022): 192–204. http://dx.doi.org/10.15688/ek.jvolsu.2021.4.15.

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The dominant technological trend of the 21st century is the Fourth Industrial Revolution (Industry 4.0). Based on robotization (automation) and digitalization of processes, it has embraced the entire advanced world community. Modern humanity has adapted to a technologically innovative way of life and actively uses social networks, messengers, distance learning formats, GPS navigation, online commerce, online government services, Internet banking, etc. Economic relations are no exception. Digital transformation has affected the financial system, on the one hand, by modifying concepts, models, m

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18

Paul, Aleksei, and Natalia Soloveva. "Budget and Tax Legislation of the Russian Federation: Consequences of Contradictions for Sub-Federal Budgets." Financial Law Review 1, no. 1 (2016): 1–10. http://dx.doi.org/10.1515/flr-2016-0001.

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Abstract The paper discusses contradictions between budget and tax legislation of the Russian Federation that lead to the problems of revenue administration for sub-federal public entities (subjects of the Russian Federation and municipalities). Authors analyze different aspects of interaction between budget and tax legislation and make suggestions for improving status of sub-federal authorities in the area of budget and tax legal regulations.

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19

Fefri Indra Arza, Vita Fitria Sari, Charoline Cheisviyanny, Dewi Pebriyani, and Fitria Ridhaningsih. "Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra." Mattawang: Jurnal Pengabdian Masyarakat 5, no. 3 (2024): 130–35. https://doi.org/10.35877/454ri.mattawang3064.

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In last 10 years tax compliance ratio in Indonesia continues to increase as well as the realization of tax revenues which have been able to exceed the target in the last 2 years. However, the tax ratio is still relatively low and homework for the government. One of the factors that influences the tax ratio is the level of tax compliance, which can be improved through a tax education program. In this activity, the target for tax education are members of the MGMP Accounting and Banking in West Sumatra Province who teach taxation subjects. The material that will be provided is the latest taxation

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20

Dzokaeva, Zalina M., Batraz E. Bagaev, and Margarita A. Bolatova. "IMPROVING THE MECHANISM OF TAX CONTROL IN THE CONTEXT OF ENSURING THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION AND ITS REGIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 132 (2022): 184–89. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.02.022.

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The purpose of the study is to analyze the current control mechanism in the system of ensuring the economic security of Russia, the constituent entities of the Russian Federation and evaluate the effectiveness of its functioning, as well as to develop a set of measures to improve and optimize it. Tasks: study of the tax component in the context of ensuring the economic security of the state; study and analysis of methodological approaches to building a tax control mechanism; development of recommendations and a set of measures aimed at improving and optimizing the mechanism of tax control in t

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21

Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.

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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures. The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees. Understanding the content of the wording "tax sphere"

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22

Загоруйко, И. Ю. "Tax risk management system based on optimal interaction between subjects and management objects." Экономика и предпринимательство, no. 8(145) (January 19, 2023): 26–30. http://dx.doi.org/10.34925/eip.2022.145.8.001.

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Налоговая безопасность региона представляет собой состояние стабильности, защищенности и сбалансированности бюджетно-налоговой системы региона от рисков низкого уровня собираемости налогов, в том числе по причине уклонения от уплаты данных обязательных платежей через нарушения налогового законодательства, обеспеченное эффективным государственным регулированием налогообложения, направленным не только на сбор налогов согласно текущему плану, но и на создание условий для развития налогового потенциала территории, применяя средства налогового администрирования на среднесрочную и долгосрочную персп

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23

Anisimova, Anastasiia. "Tax administration in a changed reality: how to involve taxpayers in the digital environment ?" Налоги и налогообложение, no. 4 (April 2023): 54–66. http://dx.doi.org/10.7256/2454-065x.2023.4.43710.

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At the present stage, the process of digitalization is making extensive changes in the lives of many people around the world. In this regard, a significant role in the development of digital processes in society is assigned to the state. The author of the article examines in detail such aspects of the topic as the development of tax administration in the context of the digitalization of the economy. The improvement of tax administration is presented in terms of supply from the tax authorities and demand from taxpayers for electronic tax services. The issue of voluntary compliance with tax laws

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Сульженко, С. А. "Prospects for the application of blockchain technology in tax administration." Учет и статистика, no. 2 (July 19, 2023): 87–95. http://dx.doi.org/10.54220/1994-0874.2023.66.60.008.

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Введение. В статье рассматриваются возможности цифровой трансформации процессов налогового администрирования с применением технологии распределенного реестра. Материалы и методы. Основные отличительные особенности блокчейн-технологии формируют значительный потенциал для ее использования в налоговой сфере: прозрачность – отслеживаемость и прозрачность транзакций; контроль – доступ к разрешенным сетям ограничен идентифицированными пользователями; безопасность – цифровая книга не может быть изменена или подделана после ввода данных; информация в режиме реального времени – информация обновляется д

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25

MANDROSHCHENKO, Ol'ga V. "Futuristic trends in the taxation of transactions using cryptocurrencies." National Interests: Priorities and Security 18, no. 3 (2022): 503–15. http://dx.doi.org/10.24891/ni.18.3.503.

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Subject. The article considers the interaction of subjects of tax relations, taxation of transactions using cryptocurrencies. Objectives. The aim is to show the features of taxation of transactions using cryptocurrencies, the importance of information in the blockchain for tax administration. Methods. The study employs general scientific methods of research. Results. The paper unveils problems of regulating cryptocurrency transactions at the legislative level, shows the specifics of taxation of organizations engaged in mining activities, defines the areas of interaction between tax authorities

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Cheshin, Andrey Vladimirovich, Shikhtimer B. Magomedov, Vitaly V. Goncharov, and Elena Gennadievna Petrenko. "Organization and Implementation of Public Tax Control in Russia: Modern Problems and Ways to Solve Them." International Journal of Religion 5, no. 8 (2024): 66–74. http://dx.doi.org/10.61707/41r0z558.

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Annotation. This scientific research addresses the issues of the functioning and development of public tax control, which is the most important component in the system of guarantees of both the system of constitutional principles (especially democracy and the participation of Russian citizens in the functioning of the public administration system), and the system of rights, freedoms, legitimate interests of individuals and legal entities in Russia. The necessity of incorporating the institution of public tax control into the Russian legal system is substantiated. The article examines various a

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KRYLOVA, Daria Eduardovna, Ravil Gabdullaevich AKHMADEEV, Tatiana Viktorovna MOROZOVA, and Anna Olegovna ZVEREVA. "FEATURE OF THE IMPACT OF THE ECONOMY’S DIGITIZATION ON THE EFFICIENCY OF TAX CONTROL." Scientific Journal ECONOMIC SYSTEMS 14, no. 1 (2021): 48–57. http://dx.doi.org/10.29030/2309-2076-2021-14-1-48-57.

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In public administration, the introduction of digital information technology is one of the priorities in the area of taxation development. Of particular importance is the transformation of the state system of tax management, as well as understanding the functional aspects of its development under Covid-19. Meanwhile, the current tendency in the part of reduction of economic activity by subjects of tax relations is conditioned by appearance of objective factors directly influencing the process of tax management, not only from the position of revenue part of state budget, but also development of

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D’Attoma, John. "More bang for your buck: tax compliance in the United States and Italy." Journal of Public Policy 40, no. 1 (2018): 1–24. http://dx.doi.org/10.1017/s0143814x18000302.

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AbstractI investigate the relationship between perception of public institutions and tax compliance using a large tax compliance laboratory experiment conducted in Italy and the United States. In the first test, I conduct a simple tax compliance game to uncover that given the exact same decisions, contributions to the public good do not differ between Italy and the United States. Second, I ask participants to pay taxes to their national government, pension fund and fire department. In these rounds, behaviours diverge with Italian participants complying significantly less than Americans. Theore

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BOGACHEV, Sergei V. "Special features of territorial tax incentives to accelerate economic growth." Finance and Credit 28, no. 12 (2022): 2681–702. http://dx.doi.org/10.24891/fc.28.12.2681.

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Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and ar

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Vylkova, Elena S., Natalia G. Victorova, Vladimir N. Naumov, and Natalia V. Pokrovskaia. "Tax Clusterization of Regions of the Russian Federation to Identify Territories-Drivers of Sustainable Development." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 53 (2021): 138–57. http://dx.doi.org/10.17223/19988648/53/11.

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The relevance of tax clustering is due to the need for a competent scientifically grounded definition of territories that are drivers of economic growth. The aim of the study was to identify, on the basis of econometric methods, clusters of the regions of the Russian Federation by a set of indicators reflecting their tax status, tax administration, informatization of the tax environment. The Russian regions were grouped into clusters by a set of tax indicators based on official statistical data for 2018 using SPSS, Rstudio, Anaconda Navigator software. As a result of the anomalous values, five

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Lyutova, O. I. "The Obligation to Register with the Tax Authorities in the conditions of Digitalization." Actual Problems of Russian Law 17, no. 9 (2022): 42–48. http://dx.doi.org/10.17803/1994-1471.2022.142.9.042-048.

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The paper deals with topical issues of the development of legal regulation of the obligations for physical and legal entities to register with tax authorities due to the digital transformation of tax administration. It is noted that the main principles of providing services for registration with the tax authority in electronic form include accessibility, information openness, as well as its competitiveness. The paper highlights the need for the development of legislation on taxes and fees and ensuring the possibility for private subjects of tax law to provide services for registration with tax

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SAL'KOVA, Oksana S., and Aleksei I. KOSTIN. "Rethinking the tax system concept as a driver of economic growth." Finance and Credit 30, no. 10 (2024): 2371–83. http://dx.doi.org/10.24891/fc.30.10.2371.

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Subject. The article is devoted to reconsideration of the concept of tax system as a factor of accelerated development of the national economy. Objectives. The purpose of the study is to bring to light the existing aspects of the tax system through the lens of harmonization of tax relations, which affect the qualitative development of taxation process and the rate of economic growth. Methods. The study draws on general scientific methods, i.e. comparison, analysis, synthesis of theoretical material. Results. The paper presents our own definition of the tax system. The proposed idea of understa

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Silalahi, Heriantonius, Nandi Maulana, Lenny Ana, and Budi Kurnia. "The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia." Ilomata International Journal of Tax and Accounting 6, no. 1 (2025): 25–52. https://doi.org/10.61194/ijtc.v6i1.1597.

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This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation

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Synchak, Viktor, and Yurii Yarmolenko. "TRANSPARENCY OF FISCAL RELATIONS AS A PREREQUISITE IN VAT ADMINISTRATION AND REFUND." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4(66) (December 30, 2023): 67–84. http://dx.doi.org/10.37128/2411-4413-2023-4-5.

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The research article emphasizes the peculiarities of the Value Added Tax (hereafter – VAT) mechanism functioning, which provides not only one-direction movement of funds to the budget, but also the reverse movement. Due to such a variety of fiscal relations, there is a doubling of interests for the state and value added tax payers. It is determined that in order to balance the interests of subjects of fiscal relations and ensure transparency in their relations, transparency in the processes of VAT administration and refund becomes particularly relevant. It is proved that the concept of tax tra

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Lyutova, O. I. "Tax Obligations in the Digital Era: Periodization of Legal Regulation." Antinomies 24, no. 1 (2024): 73–88. https://doi.org/10.17506/26867206_2024_24_1_73.

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The current stage of development of Russian law is closely connected with the processes of digitalization, which significantly change the landscape of legal regulation in many spheres of public relations. The digital era, in particular, implies the gradual development of tax law, with each stage differing in the type of digital technologies used by subjects involved in tax legal relations. These ongoing changes affect both the overall legal framework of taxation and specific institutions within tax law, most notably, the concept of tax obligations, which plays a key role in the tax system. The

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Nepochatenko, O. O., P. K. Bechko, V. P. Bechko, and S. A. Ptashnyk. "Aggressive tax planning." Collected Works of Uman National University of Horticulture 2, no. 98 (2021): 57–68. http://dx.doi.org/10.31395/2415-8240-2021-98-2-57-68.

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The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations. The article highlights the results of the work of the 10th OECD Working Group on Aggressive Tax Planning and the OECD Forum on Tax Administration. Generalized issues regarding the inconsistency of the tax base, which allows taxpayers to minimize and evade their payment. Methodolog

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SHEPELEVA, DINA, and VIOLETTA EMELYANOVA. "CONTENT OF THE INSTITUTE OF TAX MONITORING." LEGAL BULLETIN 1, no. 6 (2021): 80–86. https://doi.org/10.5281/zenodo.11184279.

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The relevance of the study of tax monitoring and its features in our modern state is beyond doubt, since in recent years the possibility of using this form of tax control by taxpayers has become a priority for taxpayers who meet the requirements of tax control. This interest is caused by a number of factors, one of which is the convenience of this form of control for the taxpayer. Therefore, the main purpose of this study will be to analyze tax monitoring, both in a narrow and broad sense. The key issue of consideration will be the organization of tax monitoring. Being a direct expression of t

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Olivares Olivares, Bernardo D. "Technological innovation within the Spanish tax administration and data subjects' right to access: An opportunity knocks." Computer Law & Security Review 34, no. 3 (2018): 628–39. http://dx.doi.org/10.1016/j.clsr.2017.11.012.

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Dr. Samay Singh Meena. "Public administration is depicted in the drama Abhijnanasakuntalam composed by the great poet Kalidas." Knowledgeable Research: A Multidisciplinary Journal 2, no. 1 (2023): 7–14. http://dx.doi.org/10.57067/kr.v2i1.131.

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The litterateur spontaneously clarifies his social concepts in his literature - be it political, economic, cultural, geographical, administrative in any way. Society is also the basis or the motivating factor for the creativity of a creator. Mahakavi Kalidas is a creator associated with public relations. In his creations, whether it is an epic, a short poem or a play, proper light has been thrown on each and every aspect of the contemporary society. Malavikagnimitram, Vikramorvashiyam and Abhigyanshakuntalam are considered to be his three popular theatrical creations. According to the story of

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STOROZHUK, Iryna, and Oleksandr BRYHINETS. "Legal regulation of IT companies’ functioning in performing tax control (domestic and foreign experience)." Economics. Finances. Law 6, no. - (2023): 28–32. http://dx.doi.org/10.37634/efp.2023.6.6.

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The paper examines the peculiarities of taxation of IT technology services in Ukraine. The introduction of digital technologies in the field of taxation today is due to the need to simplify the process of processing tax information, reduce the corruption need to improve the quality of services, improve the quality of planning and forecasting the development of the fiscal system and the national economy as a whole. Digitalization can play a key role in helping tax authorities reduce administrative costs, collect more revenue more efficiently, increase transparency and service for taxpayers, and

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Ogungbesan, Sunday Samuel. "Stakeholders’ Engagement as A Strategy Toward Optimizing Voluntary Tax Compliance: A Case Study of The Nigerian Tax Administration." International Journal of Research and Innovation in Applied Science IX, no. V (2024): 294–302. http://dx.doi.org/10.51584/ijrias.2024.905026.

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Governments across the globe depend on sustainable revenue sources to fund their country’s development. This goal requires citizens to declare their income honestly and pay taxes to support the government’s socio-economic programs; as such,the government has a responsibility to demonstrate accountability and transparency in the utilization of tax monies and in fulfilling its social obligations to its citizens. The continuous failure of the government to provide citizens with basic social services tends to exacerbate the trend of tax non-compliance, as citizens would generally overlook the cons

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OLIYNYK, Yana, and Nataliia CHUKHRAIEVA. "Confidentiality of tax information subject to automatic exchange: imperatives of ensuring." Fìnansi Ukraïni 2022, no. 2 (2022): 99–116. http://dx.doi.org/10.33763/finukr2022.02.099.

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OECD governments are working together to address important issues of rapid response to the use of aggressive tax planning and transfer pricing by multinational entities (MNE). Activities in the area of transfer pricing lead to the erosion of the tax base – the state does not receive adequate tax revenues. World practice shows that transfer pricing needs to be regulated. The OECD provided recommendations, including on the establishment of mechanisms for the administration of transfer pricing, the definition of basic requirements for documentation on transfer pricing and the exchange of tax info

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Shalimova, Nataliia, Оlena Magopets, and Anatoly Bosenko. "Taxation Management: Formation of Approaches to the Definition of Fundamental Categories and Concepts." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 9(42) (2023): 7–19. http://dx.doi.org/10.32515/2663-1636.2023.9(42).7-19.

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The article is devoted to the study of existing approaches to the definition of fundamental categories and concepts in the taxation management system, which are based on a critical analysis of scientific opinion regarding the understanding, interpretation and characterization of processes related to the organization of the state's activities and the implementation of its powers in the field of taxation and regulation of tax relations. It is proved that the categories "taxation management", "tax management" and "tax administration" are close in terms of content and etymological perception. Alon

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Aytkhozhina, Gulnar S. "Theories of tax compliance as a basis of tax control strategies." Herald of Omsk University. Series: Economics 18, no. 2 (2020): 5–12. http://dx.doi.org/10.24147/1812-3988.2020.18(2).5-12.

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The relevance of the problems of tax compliance and tax control is due to the character of tax relations and the versatility of the subjects of these relations. Tax control strategies determine the behavior of taxpayers. This study makes it possible to determine the uncertainty regarding various types of tax compliance in the formation of state tax control strategies. The article substantiates the priority of theories of tax compliance in relation to various strategies of state tax control. This study is based on the institutional-tort approach, systematization and&#x0D

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Nirwana, Nihlatul Qudus Sukma. "Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo." Journal of Accounting Science 2, no. 2 (2019): 91. http://dx.doi.org/10.21070/jas.v2i2.1566.

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This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weaken

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Степанов, А. Г. "Institutional Aspects of Tax Relations of Military Institutions." Экономика и предпринимательство, no. 6(143) (October 31, 2022): 1374–78. http://dx.doi.org/10.34925/eip.2022.143.6.257.

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В статье рассматриваются институциональные аспекты налоговых отношений учреждений сектора государственного управления. Более подробно раскрываются инструменты новой институциональной экономической теории, позволяющие объяснить широкий пласт хозяйственной и общественной жизни, в том числе на примере налоговых отношений военных учреждений, осуществляющих свои функции в области обороноспособности страны и национальной безопасности. В статье представлены военные учреждения в качестве институциональных единиц, которые, в свою очередь, функционируют как самостоятельные субъекты экономических (налого

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Et. al., Nurdin Nara,. "Intensification and Extensification of Entertainment Taxes to Increase Own-Source Revenue (PAD) in Makassar City." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 11 (2021): 303–12. http://dx.doi.org/10.17762/turcomat.v12i11.5874.

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Intensification and extensification strategy are an effort to extract tax revenue. Intensification refers to an activity to optimize tax revenue collection for objects and subjects that have been recorded or registered in DJP administration, whereas extensification is an effort to explore new sources of local revenue. The purpose of this study is to illustrate the efforts to increase regional own-source revenue (PAD) through the intensification and the extensification strategies towards entertainment tax revenue in Makassar City. The research method applied is descriptive qualitative research.

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Kulagina, Natalya, Dmitry Rodionov, and Marina Galazova. "CONCEPTUAL ASPECTS OF FINANCIAL SECURITY FOR FORECASTING THE FISCAL BALANCE OF REGIONAL DEVELOPMENT." Russian Journal of Management 9, no. 4 (2022): 16–20. http://dx.doi.org/10.29039/2409-6024-2021-9-4-16-20.

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This scientific article reveals the role of financial security in providing targets for the development of regions in the context of modern challenges and threats. It is concluded that the level of financial security is achieved with a balanced budget of the subjects of the federation, which requires taking into account a significant set of both objective and subjective factors. On the example of one of the regions of the Central Federal District, an analysis of the tax potential was carried out and a set of directions for the development of tax administration was determined to achieve long-te

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Hong, Nguyen Thi Phuong. "Suggestions for the City from Examining Impacts of Non-Economic Factors Affecting Voluntary tax Compliance – Case of Vietnam Businesses." International Journal of Professional Business Review 8, no. 3 (2023): e0934. http://dx.doi.org/10.26668/businessreview/2023.v8i3.934.

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Purpose: This paper aimed to examine the impacts of non-economic factors including: Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Service Quality of Tax Authority, and Quality - Public Governance on the voluntary tax compliance of businesses in Ho Chi Minh City, Vietnam. Theoretical framework: Findings of Cialdini and Trost, in 1998 in related to standards of effect of non-economic factors in voluntary tax compliance was reported in details, but it will including and not limit to rules constructed and standards (social norms s

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Кравченко, Е. Н., and Е. Н. Михасева. "Assessment of performance and factors affecting tax collection in the southern Federal district of the Russian Federation." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 403–8. http://dx.doi.org/10.34925/eip.2020.116.3.083.

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В статье представлены результаты проведенного исследования динамики и структуры налоговых и неналоговых поступлений, формирующих доходную часть бюджета, с учетом выполнения контрольных функций налоговыми органами по соблюдению положений налогового законодательства всеми налогоплательщиками, центральным элементом которых является налоговое администрирование. Полученным в результате процедур налогового контроля данным дается оценка и выявляются причины и факторы, оказывающих влияние на изменение объема налоговых поступлений в различные уровни бюджета. Следующий этап выявления причин изменения на

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