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1
AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.
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Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.
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Taufik, Kurniawan. "Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity." E3S Web of Conferences 73 (2018): 10022. http://dx.doi.org/10.1051/e3sconf/20187310022.
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The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.
3
PATYTSKA, Khrystyna. "LAND TAX IN THE SYSTEM OF PROPERTY TAXATION: SPECIFICS ADMINISTRATION IN UKRAINE AND EU COUNTRIES." WORLD OF FINANCE, no. 4(57) (2018): 86–98. http://dx.doi.org/10.35774/sf2018.04.086.
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Introduction. Problems of local budgeting in Ukraine, lack of financial resources of local authorities and instability of their revenue have been quite topical and still unsolved. Like most countries that emerged from the former Soviet Union, Ukraine has faced very substantial difficulties in maintaining economic growth while at the same time organizing an effective local government and fiscal structure and administration. An important aspect of this task has been to establish clearly defined property rights, including those in land, in order to facilitate market activities while also providing an appropriate fiscal base for local government. Purposes. The article is devoted to the problem of the formation of local authorities’ financial resources, local taxes and dues being their main source including land tax, to the process of formation of land taxation as well as to the definition of its role in the system of functioning of local authorities and state on the whole. The paper contains a comprehensive analysis of land taxation system, and shows its role and place in the state’s economic system. Proceeding from the analysis of the existing practice of land tax levying the author proves the necessity to reform land taxation, improve the mechanisms of levying land tax to insure full and timely income of land tax to local budgets. Results. Nature and structure of land taxation mechanism were proved and approaches concerning it construction in Ukraine were developed. Based on the realized analysis principal trends of collecting land tax in Ukraine were clarified, main factors which have the effect on forming of land taxation mechanism in our state were determined, problem aspects in land taxation which require improvement were emphasized. The mechanism of land tax application in foreign countries was investigated, main directions of land taxation processes optimization in Ukraine were proposed. It is proposed the improving the procedure for administering land tax in terms of conducting normative monetary valuation of land. Conclusions. It was proposed to improve the land tax in the area of its administration and the establishment of tax rates. The author has suggestions and proposals regarding legislation improvement in the sphere of legal regulation of land valuation in Ukraine.
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Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation." Slovo of the National School of Judges of Ukraine, no. 4(33) (March 15, 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.
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The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration in the Internal revenue code of Ukraine relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation. The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled. Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.
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Gulac, Оlena, Volodymyr Vysotskyi, and Iuliia Iarmolenko. "PUBLIC ADMINISTRATION IN THE FIELD OF TAXATION OF THE AGRICULTURAL SECTOR OF UKRAINE." Social & Legal Studios 12, no. 2 (June 30, 2021): 64–71. http://dx.doi.org/10.32518/2617-4162-2021-2-64-71.
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The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden is indicated. It is noted that tax administration in the domestic agricultural sector of the economy is extremely important and requires the development of a system of effective regulators and optimization mechanisms by the state. At the same time, the direction of such state support should concern first of all small agricultural enterprises and the provision of an appropriate investment and innovation platform for the development of the domestic agricultural sector. It is concluded that the current public administration priorities in the field of taxation of the agricultural sector of Ukraine's economy should be the formed state position, aimed primarily at implementing: simplified, but at the same time, fair and transparent taxation procedure; taking into account the specifics and features of domestic agricultural business depending on the natural and territorial components; ensuring the need to update the active part of the material and technical base, taking into account the relevant tax regulation of agricultural production (development of a simplified tax mechanism).
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DESIATNIUK, Oksana, and Iryna HUZELA. "PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 58–68. http://dx.doi.org/10.35774/sf2018.03.058.
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Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.
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Wijaya, Yudi Yasmin, A’an Efendi, Fanny Tanuwijaya, and Nilna Aliyan Hamida. "Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review." Lentera Hukum 7, no. 1 (April 6, 2020): 85. http://dx.doi.org/10.19184/ejlh.v7i1.11759.
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Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, generally due to the reason for tax avoidance. Tax avoidance is fundamentally people's awareness of economic democracy. In Indonesia, the current discussion refers to the Tax Procedure Act, specifically regulates the obligation of the taxpayer, but limiting the rights of taxpayers. It becomes a crucial problem of transparency as part of social rights. Although the activities indicate, democracy practice but other critical challenges affect its implementation. The state, as a people's forum, has an unrealized purpose and has the potential national disintegration. The potential of disintegration forms transparency in the taxation system. Transparency in the tax management can provide accountability between the government and citizens to maintain the effectiveness of tax administration. Using transparency in the taxation system is an excellent solution for a democratic economy. By using doctrinal research, tax transparency has aspects of being balanced to realize the welfare of the country. Balancing the features of the taxation system requires the right transmission to achieve the country's purpose for people's welfare.
Keywords: Transparency, Tax Avoidance, Tax Law.
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Wijaya, Yudi Yasmin, A’an Efendi, Fanny Tanuwijaya, and Nilna Aliyan Hamida. "Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review." Lentera Hukum 7, no. 1 (April 6, 2020): 85. http://dx.doi.org/10.19184/ejlh.v7i1.11759.
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Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, generally due to the reason for tax avoidance. Tax avoidance is fundamentally people's awareness of economic democracy. In Indonesia, the current discussion refers to the Tax Procedure Act, specifically regulates the obligation of the taxpayer, but limiting the rights of taxpayers. It becomes a crucial problem of transparency as part of social rights. Although the activities indicate, democracy practice but other critical challenges affect its implementation. The state, as a people's forum, has an unrealized purpose and has the potential national disintegration. The potential of disintegration forms transparency in the taxation system. Transparency in the tax management can provide accountability between the government and citizens to maintain the effectiveness of tax administration. Using transparency in the taxation system is an excellent solution for a democratic economy. By using doctrinal research, tax transparency has aspects of being balanced to realize the welfare of the country. Balancing the features of the taxation system requires the right transmission to achieve the country's purpose for people's welfare.
Keywords: Transparency, Tax Avoidance, Tax Law.
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Kiryanova, Nadezda Nikolaevna. "Taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure: problems of theory and practice." Налоги и налогообложение, no. 3 (March 2020): 34–43. http://dx.doi.org/10.7256/2454-065x.2020.3.32940.
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This article examines the problem of taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure. The author analyzes the problem of outlining the definition of income in tax law, considering the established law enforcement practice on the topic, as well theoretical approaches towards definition of this concept. The need is substantiated for legislative consolidation of the term of economic profit for the purpose of adherence to the principle of certainty of taxation of the incomes of private entities and formation of the universal law enforcement practice in settlement of tax disputes. In the course of this research, the author used a number of formal-logical methods: analysis, synthesis, induction and deduction. Based on the conducted study, it is suggested to form a position at the legislative level, according to which the expenses reimbursed by arbitration administrator in the of bankruptcy procedure are not defined as income according to the norms of tax legislation. The article describes the possibility for optimization of tax administration, related to computation and discharge of taxes by arbitration administrators as the subjects of professional activity.
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Nepochtenko, O., P. Bechko, S. Ptashnyk, and J. Nagornaya. "Fairness of taxation in modern economic theory." Collected Works of Uman National University of Horticulture 2, no. 97 (December 28, 2020): 7–21. http://dx.doi.org/10.31395/2415-8240-2020-97-2-7-21.
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The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application.
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Dumiter, Professor Florin, and Ștefania Jimon. "Taxation of Non – Resident Legal Entities in Romania. Case: Rmms vs. Anaf Brăila." Journal of Legal Studies 21, no. 35 (June 1, 2018): 1–15. http://dx.doi.org/10.1515/jles-2018-0001.
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Abstract The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an enterprise and which depend on some items as: the foundation of incomes sources, the methods of valuation and collecting taxes, as well as different rules of establishment of some tax thresholds in different situations. Taking into account the legal doctrine, as well as jurisprudence, respectively the national and international tax practices, we can notice the fact that the profits of enterprises are founded, stricto sensu, on tax declarations made by companies. Therefore, we consider very important, in this way, the technical capability of tax administrations regarding the establishment, implementation and coordination of some good practice procedures. In this article, we have tackled the treatment regarding the taxation of non - resident economic entities in Romania. The first part of the paper represents a truth caveat in which is presented and analysed the international and European theoretical framework of legal and tax treatment of non - resident economic entities. The second part of the paper represents a quid pro quo of taxing of non - resident economic entities in Romania, in which are analyzed the taxing stipulations established on national level. The final part of the article is enriched with the presentation and analysis of a particular case regarding the taxation of non - resident economic entities in Romania. The conclusion resulted from this article highlights the fact that Romania had made important steps regarding ―the adjustment‖ of national tax legislation, as well as the permanent improving of tax administration framework in the field of non - resident economic entities taxation in Romania.
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Bozhuk, I. I., and Y. I. Anistratenko. "On the issue of taxation under the bill №4184." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 198–204. http://dx.doi.org/10.24144/2307-3322.2021.64.36.
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In today’s conditions, a useful tool for doing business is e-commerce, aimed at developing the economy of Ukraine and meeting the needs of both producers of goods (works, services) and consumers.According to the current national legislation, part of the electronic services provided by international corpora-tions on the Internet is subject to value added tax through the mechanism of delegating the obligation to declare tax liabilities to their customers if they are value added tax payers or are subjects management, even if they are not registered as value added taxpayers.
The article is devoted to the study of current aspects of taxation under the bill №4184. The preconditions for the administration of value added tax in the taxation of electronic services to individuals supplied by non-residents on the Internet are analyzed by making appropriate amendments to the Tax Code of Ukraine, taking into account national legislation and foreign experience.The main changes proposed by the bill are systematized. It is noted that the bill as a whole has a positive impact on the economy and development of the state, and also draws attention to the imperfection of some pro-visions.The main changes proposed by the bill are highlighted, namely: the list of electronic services is determined; the list of non-residents is included in the list of persons registered as VAT payers; established rules for determining the place of supply of electronic services (B2C); a simplified VAT registration procedure for non-resident suppliers has been defined, which can be carried out remotely in electronic form on a specially developed web portal; released from the obligation of a non-resident to register tax invoices; provides for the payment of tax liability for a non-res-ident in foreign currency.It is noted that the adoption of the bill will provide fair tax conditions for national and international companies of non-residents that provide electronic services in Ukraine. The introduction of the rules will contribute to additional revenues from the paid tax to the budget. The bill proposes a simple mechanism for value added tax of non-residents, namely, allows you to remotely register in the electronic office of the taxpayer, as well as pay tax in foreigncurrency without a presence in Ukraine.
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Ovchar Serhii, Ovchar Serhii. "FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY." Socio World-Social Research & Behavioral Sciences 03, no. 01 (January 14, 2021): 123–27. http://dx.doi.org/10.36962/swd03012021123.
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The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. Methodological approaches to assessing the effectiveness of socially oriented state tax policy in decentralization on the basis of functional-stabilizing approach, by providing current budget needs for stabilization of social processes, which ensures the development of human resources through tax mechanisms (regulation of direct and indirect taxes; regulation; proportions of taxes of different levels, transfer of tax burden from one category of taxpayers to others, regulation of taxes, objects of taxation, methods of calculating the tax base, tax benefits, calculation procedure and payment deadlines). Mechanisms for the formation of state socially oriented tax policy on the following components: functional-targeted (implementation of methods of progressive taxation, compliance with the principles of social obligations of the state and redistribution of income between different categories of citizens to maintain social balance in society); organizational - economic (financial support of social activities of the state; accumulation and expansion of social and regulatory potential of public finances), are developed. Keywords: public administration, state tax policy, civil society institution, tax climate, tax management, tax burden, social processes, tax mechanisms, tax potential, tax rates, socially oriented tax policy.
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Loginova, T. A. "Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates." Finance and Credit 26, no. 6 (June 29, 2020): 1297–314. http://dx.doi.org/10.24891/fc.26.6.1297.
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Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components. Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation. Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration. Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.
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Rosdiana, Haula, Maria R. U. D. Tambunan, and Inayati Hifni. "Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan." Kanun Jurnal Ilmu Hukum 22, no. 2 (August 16, 2020): 215–40. http://dx.doi.org/10.24815/kanun.v22i2.13441.
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Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.
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Vylkova, Elena, Natalya Viktorova, and Natalya Pokrovskaya. "Technological transformation of tax administration procedures as a factor of economic growth." Journal of New Economy 21, no. 1 (March 27, 2020): 53–71. http://dx.doi.org/10.29141/2658-5081-202021-1-3.
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Russia’s economic growth is impossible without the extensive use of cloud and mobile technologies in the registration and accounting of taxpayers. The purpose of the study is to iden tify positive and negative aspects of introducing information and communication technologies into the registration and accounting tax procedures in various countries to develop recommen dations for the improvement of these procedures in the Russian Federation. General and spe cial theories of taxation constitute the methodological basis of the research. The method of the study is comparative analysis of two groups of countries: economically developed and catch-up countries. The authors assess the current situation with digitalisation in the states, systematize software used, and demonstrate that in economically developed countries digitalisation has a more pronounced effect on the quality of tax administration and economic growth. The re search shows that progressive technologies applied by the Federal Tax Service of Russia for the registration and accounting of taxpayers influence the growth of tax revenues, primarily VAT. The most urgent tasks of reforming the modern taxpayer registration system include registration of property taxes, VAT on imports, income taxes, as well as development of digitalisation tech nologies for the registration and accounting procedures taking into account the trends in eco nomic processes’ transformation towards a smart society. The widest possible introduction of digital registration and accounting of taxpayers is meant to significantly increase the efficiency of Russia’s tax system and contribute to the stable growth of the domestic economy.
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Kangave, Jalia. "IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY." Journal of African Law 49, no. 2 (October 2005): 145–76. http://dx.doi.org/10.1017/s0021855305000124.
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KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.
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POLIAKOV, Mykhailo. "Areas for improvement in the tobacco excise policy in Ukraine." Fìnansi Ukraïni 2021, no. 5 (June 24, 2021): 82–96. http://dx.doi.org/10.33763/finukr2021.05.082.
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The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose a risk of boosting illicit trade. The advance payment of excise tax on imported tobacco products, in turn, negatively affects finances of importers due to the working capital diversion. Following that, the priority steps with regard to the excise policy of Ukraine should be aimed at: 1) revision of the existing plan of increasing tax rates on cigarettes by slowing down the growth of tax burden and simultaneous expansion of the plan till 2028; 2) correcting the burdensome reform on excise taxation of EHTP to establish more liberalized tax regime 3) switching to payment of excise tax on imported tobacco products during customs clearance. The mentioned initiatives taking into account a strong need to improve a fiscal situation in Ukraine due to the spread of COVID-19 will reduce a negative impact of increasing excise tax rates and administration procedures on tobacco industry. They will also prevent the growth of illicit trade in tobacco products and thus will contribute to improving the efficiency of tax system and strengthening the confidence of business entities.
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HUBARIEVA, Iryna. "Problems of improving real estate tax in Ukraine in the context of world experience." Naukovi pratsi NDFI 2021, no. 1 (June 24, 2021): 22–35. http://dx.doi.org/10.33763/npndfi2021.01.022.
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The purpose of the article is to reveal the peculiarities of real estate taxation of individuals in the countries of the world and to develop recommendations for its improvement in Ukraine. The features of taxation of real estate of individuals in the USA, Germany, Sweden, Poland, Bulgaria, Italy, France, Great Britain, Lithuania and others are presented. The advantages and disadvantages of taxation of real estate of individuals in the countries of the world are identified. Attention is focused on methods for determining the cadastral / assessed value of real estate for taxation. The necessity of reforming the system of taxation of real estate of individuals in Ukraine has been proved. The introduction of a cost approach to the appraisal of real estate in Ukraine requires a number of sequential actions: centralization of management and maintenance of the real estate cadastre in one state governing body; development of regulatory support for the creation and operation of the State cadastre of real estate, the mechanism and methods of state cadastral valuation; inventory of real estate objects with the assignment of a cadastral number; formation of the system of the State cadastre of real estate. The approaches to the establishment of tax exemptions on real estate of individuals in the countries of the world and in Ukraine have been investigated. In Ukraine, the basis for taxation of real estate of individuals should be the cadastral / assessed value of real estate with its gradual approach to the market value. The introduction of a cost approach to the appraisal of real estate in Ukraine requires: centralization of competences in one state governing body; development of regulatory support for the creation and functioning of the State cadastre of real estate, the mechanism and methods of state cadastral valuation; inventory of real estate objects with the assignment of a cadastral number; formation of the system of the State cadastre of real estate; taking into account the experience in the formation of the Land Cadastre, it is necessary to ensure the transparency of the tax on real estate of individuals through digitalization of tax services and administration processes (obtaining in electronic form a certificate of the cadastral / estimated value of property by cadastral number or postal address, paying tax for the Electronic Cabinet, having access to information on the procedure for calculating tax on each property, tax rates, the availability of benefits, debts, payment history, etc.). When levying a tax on real estate, it is necessary to assess feasibility of applying tax incentives in terms of differentiating the standard of living of the population in Ukraine in order to protect socially unprotected segments of the population. Property tax benefits for individuals should be linked to the cadastral / assessed value of the property by establishing a non-taxable minimum amount of the assessed value of the property and apply to only one residential property where the owner permanently resides.
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Miotti, Luiz Antonio, and Carlos Loch. "Property value map updating by mass appraisal method – a case in the city of Pato branco, state Paraná." Acta Scientiarum. Technology 43 (August 20, 2020): e48912. http://dx.doi.org/10.4025/actascitechnol.v43i1.48912.
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This study addresses Property Value Map updating, specifically when it comes to the absence of methods that allows for efficiency, agility and transparency in estimating property value in Brazilian municipalities. In many cities, the Property Value Map is not being updated due to use of complicated methodologies that require several people and a great amount of time to be applied. For the cities, all properties have a significant importance, since they provide financial resources for city maintenance, considering that the value of the property serves as reference for the Municipal Property Tax and the Property Conveyance Tax to be collected. A failure to update the Property Value Map has been favoring the establishment of a condition of maladjustments in the sphere of public administration concerning property value, as well as tax collection, triggering situations intrinsic to this condition, such as the updating need for promotion of social equity and fair taxation. The present investigation also questions the use of single-family building values, resulting from Mass Appraisal, in substitution of market values, to update the Property Value Map. The modelling was designed through the Regression Method based on variables from appraisal studies in other countries. This procedure will speed up property value updating, bringing about fiscal sustainability and transparency to the Public Administration.
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Bachurin, Dmitry G. "Conventional Legal Regulation of Value-Added Taxation by the Member States of the Gulf Cooperation Counci." Vestnik Tomskogo gosudarstvennogo universiteta, no. 464 (2021): 232–38. http://dx.doi.org/10.17223/15617793/464/26.
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The article discusses the legal aspects of supranational legal regulation of value added taxation in the Persian Gulf countries. The novelty of the research lies in the comparative aspect of the legal study of supranational law on the value-added tax in the Gulf countries, which allows formulating fundamentally new characteristics and interpretations that extend the theoretical and legal views on the legal mechanism of VAT, and analyzing the key provisions of the legal regulation of VAT of the states that are parties to the Common VAT Agreement. The issues of the Agreement for the countries of the Gulf Cooperation Council, as well as acts of national legislation on this tax, were studied. The analysis of the provisions of the Agreement allows concluding that the tax instrument this Agreement regulates can be classified as a type of neutral legal regulation of value-added taxation. Its peculiarity is that the country for one reason or another introduces VAT into the national tax system with minimal tax rates and continues to keep it at a low level that does not have a restraining effect on the development of its own industry. This is the reference point for the Common VAT Agreement for the countries of the Gulf Cooperation Council. The research shows that the supranational legislation of the Persian Gulf countries covers the most complex and fundamentally significant issues of legal regulation of value-added taxation, which developed taking into account the accumulated world experience in the administration of this tax. Conclusions have been obtained that the main direction of the adopted supranational legislation is the creation of a unified legal framework for the development of a coordinated legal regulation of VAT in each of the six Arab states of the Persian Gulf. The definitions of concepts that are crucial for VAT regulation are given, among which the following can be distinguished: reverse VAT accrual, input tax, deductible tax, net tax, mandatory registration threshold, voluntary registration threshold, and tax group. In the final part of the work, it is concluded that the second regional system of legal regulation of value-added taxation after the European one is being created, which begins its development on the basis of supranational legislation. Within its framework, the states that are parties to the Agreement shall organize administrative cooperation in the following areas: (1) exchange of information necessary for determining tax accuracy; (2) coordination of synchronized audit procedures and participation in audits; (3) assistance in tax collection and adoption of necessary procedures related to VAT collection.
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Pîrvuț, Valentin, and Alina Teodora Ciuhureanu. "Measures for Increasing the Efficiency in the Collection of the Revenues of the Consolidated General Buget." International conference KNOWLEDGE-BASED ORGANIZATION 26, no. 2 (June 1, 2020): 77–81. http://dx.doi.org/10.2478/kbo-2020-0056.
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AbstractImproving the revenue collection of Romania’s Consolidated General Budget aims to increase the share of revenue in gross domestic product and can be achieved through measures aimed at tax legislation, resources allocated for this activity and institutional framework. Efficiency of revenue collection is the main objective of modernising the Tax Administration System. The process involves intervention to the collection methods. The achievement of the main objectives requires particular attention to the necessary changes in the collection methods used. Improving the revenue collection of the Consolidated General Budget is a priority for the Romanian State as it requires an increase in the funding of domains such as health, education and infrastructure. In this paper we will analyse taxation in terms of procedures, legal and institutional aspects specific to the mechanism for the administration of taxes and charges. Other aspects addressed in this paper are tax evasion, the collection of tax claims through enforcement in Member States of the European Union and mutual assistance to the recovery of tax claims in Romania. From the perspective of the tax revenue collected, the conclusion is that the tax system in Romania has a low degree of efficiency, since the tax burden is one of the lowest in the European Union.
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Arzu Jabbarov, Rahman. "THE ROLE OF COURT OF JUSTICE WITHIN THE EU TAXATION LAW." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 341–45. http://dx.doi.org/10.36719/2663-4619/65/341-345.
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Key words: EU taxaion, functions Court of justice of EU, role of CJEU in EU taxation, creative jurisprudence Introduction The “European tax law” is a set of regulations issued by the EU institutions and designed to provide the control of tax matters over the tax legislations of the Member States. However, the existence of EU rules aimed to regulate the procedures for taxation in the European Member States is not enough to identify an area of an independent and autonomous law. In fact, if the tendency to profile the EU law is developing in the recent times, in order to valorize the regulatory provisions of specific areas of the legal system (giving a meaning to the definition of “European private law” or “European administrative law” or even “European trial law”), it must be considered that the identification of an autonomous sector of law requires the logic of a “legal system”; it basically implies the existence of principles and juridical values and the dynamic relationships between the norms. Therefore, the existence of a set of general rules by EU institutions cannot be considered sufficient to identify a “European tax law”; if these rules compose a mere aggregate without a functional meaning, the element of the systematic unity would be lacking and there should not be an autonomous order of law. In any case, there are several elements which lead to identify an independent and autonomous sector of law in the set of EU norms regarding the taxation law. On the other hand, it must be noted that the fiscal discipline drawn up by the EU sharply drifts away from the developmental lines of the modern tax law. In fact, the whole of the European fiscal regulations essentially meets the logic of the market integration on the basis of the principles of the trading free competetion regardless of the nationality or the residence. Therefore, the tax system is free of its potential load of “obstruction” regarding the free movement of capitals, people, goods or services (the four freedoms of European tradition), in order to show up as a system of “neutral” rules compared to the market and the economic forces of a “free system”. There is a complete lack of the tradition of the European constitutional values which characterize the basic skills of the taxation phenomenon. Particularly, it can be observed as a lack of the “fiscal interest”, intended as the general interest of the associates to the acquisition of tax resources in order to facilitate the social development, the institutional progress, the growth of the Welfare State and the essential equality of all the members of the civil community. Likewise, there is no trace of a reference to the ability to pay, an inescapable principle of distribution of tax burdens among the associates in order to ensure the concrete pursuit of a logic of the national wealth redistribution, which is at the same time a measure of guarantee and a safeguard of the individual sphere from the public administration excesses operated for the tax burden.
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Çağdaş, V., A. Kara, P. van Oosterom, C. Lemmen, Ü. Işıkdağ, R. Kathmann, and E. Stubkjær. "AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences IV-2/W1 (October 5, 2016): 145–54. http://dx.doi.org/10.5194/isprs-annals-iv-2-w1-145-2016.
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A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM – Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.
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Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.
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The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rate increases from 18 to 20%. At the same time, the existing VAT benefits in the form of an exemption from this tax, as well as the VAT rate of 0% and 10% remain. The reform of the law on VAT (in addition to the increase of budget revenues from tax amounts) intended to eliminate the economic failure of the application of VAT and simplification of VAT administration. It should be noted that the problems arising from the improvement of indirect taxation, in this case, affecting the value added tax, are currently relevant for Russia. Starting from 1992, when VAT was introduced in Russia for the first time, to the present day, there are clashes of opinions of the warring parties about the relevance of the value added tax. The problems affect the level of rates and the procedure for calculating tax liabilities, the volume and structure of benefits, the procedure for VAT collection in the movement of goods and services between foreign partners, as well as the probability of its replacement with sales tax or the establishment of a single VAT rate. And this is not the most complete list of problems arising from the reform of the value added tax.
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Deeva, Tatyana Vladimirovna. "PERSONALIZED AND PROACTIVE ONLINE SERVICES AS A PLATFORM FOR CREATING A SYSTEM OF VOLUNTARY TAX COMPLIANCE." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 42–48. http://dx.doi.org/10.37279/2312-5330-2020-3-42-48.
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Relevance. The article reveals the actual possibilities of introducing digital technologies in the field of tax regulation, the provision of administrative services to taxpayers. The author has carried out a SWOT analysis of electronic services of the tax service in the context of digital transformation, identified the opportunities and threats to the development of digital tax administration. In the context of universal digitalization, the study of the above issues is an urgent topic. Results. It has been established that digital transformation of taxation and tax procedures is a difficult and costly task for personalized online services, therefore it has the same advantages and disadvantages. Weaknesses in the implementation of online services in the field of taxation are identified: data security problems; lack of public presentation and ignorance of taxpayers; a certain part of the population lacks access to the global network, IT infrastructure and electronic services; too slow development of e-business and government; an acute shortage of regulatory framework and information in the IT sector. Conclusions. The FTS as a service department should provide inexpensive and high-quality services. In this regard, FTS specialists must quickly respond to any facts of improper provision of services, since the high quality of tax services and the maximum number of electronic services is an indicator of effective work with taxpayers.
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Конончук, Ірина Анатоліївна, Ірина Олександрівна Пригодич, and Олексанр Володимирович Києвич. "ЕФЕКТИВНІСТЬ ПОДАТКОВИХ ПІЛЬГ В РЕСПУБЛІЦІ БІЛОРУСЬ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 1 (May 5, 2020): 65–73. http://dx.doi.org/10.32620/cher.2020.1.09.
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Formulation of the problem. The problems of applying tax benefits are one of the most controversial and controversial in the architecture of building the tax system of the state. The multifaceted perception of their need, focus, choice of priorities, implementation conditions, and other equally complex elements of the system of tax benefits has given rise to many questions that the theory and practice of taxation are not able to unambiguously answer. The purpose of the article is to study the features of the application of tax benefits in the Republic of Belarus, as well as to determine the effectiveness of their application. Object of study - features and practical procedures for the establishment of tax benefits in the Republic of Belarus. Methods used in the study. The use of the induction method allowed us to identify areas for improving the procedures for determining the effectiveness of the application of tax benefits. Research hypothesis. The negative trend in the effectiveness of tax incentives is partly due to limiting objective factors. Statement of the main material. The implementation of the economic function of taxes, the existence of which is indicated by the comprehensive nature of taxes, involves the use of leverage or tax benefits in various forms in the fabric of taxation. And despite the presence of many negative effects of tax benefits (a distorting effect on the distribution of resources, irrationality of the structure of the tax burden, an increase in tax administration costs), states actively use them as a tool for solving socio-economic problems. The huge number of benefits characteristic of the tax system of the Republic of Belarus provided for by various regulatory legal acts predetermined the need for their adjustment and assessment of their effectiveness. The article considers certain tax preferences that are provided in order to support and develop the country's priorities and areas of activity. Originality and practical value. The study of the peculiarities of special taxation regimes used by small and medium-sized businesses, agricultural organizations, allowed us to conclude that with low profitability of payers, the construction of tax relations based on them is not a condition for reducing tax obligations. Conclusions. To increase the efficiency of the simplified tax system from the standpoint of minimizing the tax burden on payers, it is proposed to reduce the existing tax rates. Comprehensive government support for the IT sector, including in the form of tax incentives, allowed HTP residents to significantly increase profitability and provide increased opportunities for their growth.
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Kutsyk, Valentyna, Leonid Ostapenko, and Denys Pudryk. "DEVELOPMENT OF PROCEDURES FOR ENSURING THE REPAYMENT OF TAX DEBT AS A GUARANTEE OF THE FORMATION OF AN INVESTMENT CLIMATE." Baltic Journal of Economic Studies 5, no. 2 (May 13, 2019): 86. http://dx.doi.org/10.30525/2256-0742/2019-5-2-86-89.
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The right of a person to engage in economic activity on the principles of free competition, in accordance with legal requirements, is a guarantee of the prosperity of a socially oriented country. Since basic taxes and payments, which are used to set budgets of different levels, are collected from the results of such economic activity. In order to provide for the systematic performance of this constitutional obligation by taxpayers, control in the sphere of taxation, customs sphere, the corresponding state supervisory bodies function. The activity of these authorities in the majority of countries is stated as such that is aimed first of all at the provision of services to subjects of taxation and implementation of control measures on the basis of risk-oriented approach, and in the case of detection of violations – the application of tools directed to their termination and ensuring maximum prevention of the negative consequences of such violations. It is hardly possible to deny the importance of the formation of adequate tools for the control entities in this area. This being said, the quality of such tools is characterized, on the one hand, by indicators of the provision of expected budget revenues, which will allow implementing approved Government programs for social protection of the population, on the other – by the maximum focus on preserving the possibility of continuing economic activity by subjects of taxation. According to data of the World Bank that estimates the ease of doing business in 190 countries of the world in the framework of the annual survey, Ukraine holds 71st position by 10 indicators (including tax administration). In order to improve mechanisms of tax administration, especially supervisory bodies’ tools for ensuring the repayment of tax debt, it is unconditional to study and search for ways of perceiving and introducing the positive experience of these countries. Methodology. The achievement of the formulated purpose is ensured by the use of the cognitive potential of the system of philosophical, general scientific and special methods. Given the aspiration for developing security measures for the repayment of tax debt, which are generally accepted and effective in terms of a specific legal system, comparative-legal method has become the main one as it allowed determining development directions of these measures taking into account the experience of countries with rather stable indicators of the economy. Methods of grammatical review and interpretation of legal rules have contributed to identifying gaps and other shortcomings in legislation that regulates the repayment of taxpayers’ debts and developing proposals to improve them. Practical implications. The practice of supervisory bodies’ activity can be effective provided that tools are clearly defined in laws and regulations and are understandable (both in terms of content and procedure) to all participants in the legal relationship on ensuring the repayment of tax debt. Taking into account new laws of social and economic realities that are changing rapidly under the accelerating development of information technologies, not only Ukraine but also other countries need to improve the specified area of activity of the supervisory bodies.
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Nepochatenko, E. A., E. T. Prokopchuk, and B. S. Guzar. "European and Ukrainian experience in financial support to farming activities through fiscal instruments." International Accounting 23, no. 9 (September 15, 2020): 1040–63. http://dx.doi.org/10.24891/ia.23.9.1040.
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Subject. The article considers financial regulation through the use of tax mechanisms. Objectives. The aim of the study is to evaluate European and Ukrainian practices of fiscal incentives for farming through fiscal instruments with VAT playing the key role. Methods. In the study we employed economic and statistical research methods, like monographic, comparison, scientific generalization. Results. Based on the analysis of VAT implementation on farmers in developed countries in Europe we substantiated the conclusion about its focus on simplifying the tax procedures and eliminating the negative impact on operations of economic entities. Special tax treatment (including VAT collection) is mainly used to streamline tax relations, taking into account the specifics of farming, rather than to improve the financial support to farms. We revealed that in the Ukrainian practice its main task is financial support to agricultural production. Conclusions and Relevance. The experience of developed European countries on the use of special tax regimes and taxation procedures should serve as a model for Ukraine. Financial incentives for agricultural production development should be directly supported by the State, and special tax treatment and tax administration should be focused on streamlining tax relations in the region, based on the practice of developed European countries such as UK, Germany, Italy and France.
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Shilekhin, Konstantin Evgenevich. "Procedural problems in cases of tax violations discovered in the course of tax audits (Article 101 of the Taxation Code of the Russian Federation)." Налоги и налогообложение, no. 1 (January 2020): 46–57. http://dx.doi.org/10.7256/2454-065x.2020.1.31688.
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The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard. The subject is the legal norms establishing liability for tax violations, as well as regulation the activity of tax and judicial bodies pertinent to application of the fiscal legislation of the Russian Federation. Research methodology is based on the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of empirical material, the author uses the methods of induction and deduction, statistical analysis and document analysis. The conclusion is made on the weakness of normative legal regulation of separate procedures of legal investigation on tax violation in terms of the Article 101 of the Taxation Code of the Russian Federation. The author suggest making a number of amendments to the fiscal legislation to improve the mechanism of holding the taxpayers liable.
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Motala, Michael. "Tax Sovereignty and Investor Protection: Why the Proposed Global Minimum Tax Is not the Final Frontier for Corporate Tax Arbitrage." International Organisations Research Journal 16, no. 2 (June 30, 2021): 99–131. http://dx.doi.org/10.17323/1996-7845-2021-02-06.
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Over the past decade, international tax governance has evolved with bewildering speed in response to the challenges of digitalization and widespread corporate tax avoidance. Since the launch of the Group of 20 (G20)-Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) initiative in 2012, 135 countries and 14 international organizations have joined the BEPS Inclusive Framework, committing to implement new global standards on corporate tax, which has already been lauded as a revolution in the architecture of international tax law and policy. Even further expanding the scope of the OECD’s work on international taxation in a landmark announcement in March 2021, the U.S. administration further proposed imposing a global minimum corporate tax at a rate of 21% to be implemented through an international agreement by mid-2021. If the new OECD initiative is agreed, will the plan to implement a minimum corporate tax be fully implemented by G20 members, and if so, will it do enough to address the tax challenges of digitalization embodied in corporate tax arbitrage? Although the evidence suggests legislative and public policy compliance is likely to be high among G20 members, this article argues the minimum tax initiative is unlikely to go far enough to address deficiencies in global tax dispute resolution, which are extremely germane to the success of the proposed minimum tax. As explained in this article, U.S. leaders and global policymakers must enhance the mutual agreement procedure (MAP), a cornerstone of tax dispute resolution, given a growing body of tax litigation in investment law that threatens the implementation of BEPS 2.0. To do so, global policymakers must also reconcile the conflict of norms between tax sovereignty and investor protection contained in the investor-state dispute settlement (ISDS) regime. Only by addressing the conflict between the principles of tax sovereignty and investor protection can they prevent a tidal wave of investor disputes that will challenge the implementation of the minimum tax through national tax laws.
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Kotsupatryi, Mikhail, Natalia Novak, and Olga Sarapina. "Improving and raising the effectiveness of audit of tax accounting at the agricultural enterprises." University Economic Bulletin, no. 41 (March 30, 2019): 15–21. http://dx.doi.org/10.31470/2306-546x-2019-41-15-21.
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The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, accounting and audit. Results of work. The article defines the content of taxes, tax reporting and audit in agrarian enterprises. The procedure and stages of carrying out of audits, their purpose, methods, the estimation of efficiency and efficiency are developed. The necessary audit procedures are established. Typical and possible violations of tax legislation and methods of their detection are revealed. The means and directions of improvement of representation of taxes in accounting, tax discipline and carrying out of the tax audit are substantiated. This will help increase the financial and economic stability of agrarian enterprises and their sustainable development. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the work of accounting services of enterprises, audit companies, tax authorities. Conclusions. As a result of writing the article, it was found that the audit of the taxation of agricultural enterprises has certain characteristics. They are determined by the specifics of agriculture itself. It is fully related to the definition of payers and the establishment of a single tax (EP). The organizational and economic bases of the audit, its purpose, stages, procedures, types of inspections were determined. The content of audit reports and the significance of their use in corporate management, tax administration is substantiated. Proposals to improve and increase the effectiveness of tax audit on these bases will contribute to strengthening tax discipline, transparency of agribusiness, its optimization and competitiveness in agrarian markets.
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Uphlisashvili, Guram. "ON SOME PROBLEM ISSUES RELATED TO LIBERALIZATION OF THE TAX SYSTEM IN GEORGIA." Economic Profile 16, no. 1(21) (July 16, 2021): 33–44. http://dx.doi.org/10.52244/ep.2021.21.04.
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The article looks into the phases of reforming the tax system of Georgia in term of its liberalization. Since the early 2000s, the tax system of Georgia has undergone a significant transformation. There were reduced both the number of taxes and tax rates. Anti-corruption measures were taken, the legal framework was improved, and tax services were changed over to e-services. Tax administration was considerably simplified, but also at the same time was strengthened. The level of fiscal discipline was increased. As a result, despite the seeming release of tax pressure, tax revenues for the treasury were increased manifold. It is clear that success of tax liberalization at this stage of the reform was largely due to the reform of the tax administration system. Higher fines were imposed for violators of tax discipline, which was reflected in severe tightening of tax administration due to the disruption of the corruption environment. A positive link was confirmed between tax liberalization measures and streamlining of the tax administration system in terms of successful tax reform. A number of innovations have been introduced, including: simplified and mostly electronic-automated service procedures, special tax statuses for small and micro entrepreneurs, the so-called "Estonian" model of the taxation of enterprises, the possibility of concluding a tax agreement, a warning mechanism as an alternative to monetary penalties, and so on. It should be noted that over the years, measures to relief, forgive or partially reduce tax debts accumulated in previous periods have become an accompanying and distinctive attribute of the significant ongoing reforms in the tax system. This process has become particularly large-scale since 2015. Just in 2015-2019, more than 68 billion taxpayers owed more than 3.5 billion GEL in terms of both basic taxes and fines. We believe that the unambiguously positive assessment of these large-scale measures for debt relief would not be correct. Of course, such measures relieve the tax administration system of the burden of recovering uncollectible debts. The International Monetary Fund and other donor organizations also require and welcome this. The advantages of this process, as well as related risks and possible threats are being discussed. It is noted that consistent use of such mechanisms leads to long-term negative fiscal consequences, as it undermines tax morality of taxpayers and prevents the introduction of a culture of tax compliance. The tax amnesties, especially if they are recurrent, encourage an anti-competitive environment and generate a sense of unfairness among conscious taxpayers. Destructive expectations are created, which leads to the transformation of the taxpayer behavior model in the wrong direction. These trends are evident in the case of Georgia according to statistical data. We believe that the final result of the tax reforms will depend to a great degree on the ability of the tax administration system and the state in general to prevent the possibility of the new tax amnesties in the future. It is necessary to create the preventive mechanisms that largely exclude possible recurrences of both debt relief of taxable objects and the accumulation of unpaid amounts of taxes.
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Levaggi, R. "Analysing Italian Local Authorities' Expenditure Behaviour: A Tentative Interpretation." Environment and Planning C: Government and Policy 14, no. 3 (September 1996): 285–300. http://dx.doi.org/10.1068/c140285.
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After the reform of local government organisation and finance following Act 142/1990, Reforming local autonomy, Italian councils can exercise considerably more discretion in setting their expenditure and taxation levels; in this paper a model in the microeconomic tradition is developed to predict the likely changes in these councils' behaviour. The model is based on the assumption that local governments behave as if they were maximising a nested Stone—Geary utility function; at the first stage of the utility-maximisation process, they set up the overall level of taxation, and at the second level they decide how to allocate expenditure among the different services. The results suggest that in the first years after the reform a utility-based incremental budgeting model could explain the determination of expenditure and its composition. Although the model has strong microeconomic foundations, the interpretation of the results may need to be tentative because the data used in the estimation procedure are for a transition year from the old to the new system. The results of the estimated econometric model were then used to predict the likely changes in expenditure which will be brought about by the introduction to the system of a locally managed property tax.
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Nikitishin, Andrіy. "Influence of monetary policy on the modern mechanisms of tax regulation." University Economic Bulletin, no. 41 (March 30, 2019): 195–202. http://dx.doi.org/10.31470/2306-546x-2019-41-195-202.
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This study examines theoretical and applied problems of the influence of monetary policy on the modern mechanisms of tax regulation. The goal of the study is to determine the connection between the instruments, channels, mechanisms and regimes of the monetary policy of the National Bank of Ukraine and the instruments and mechanisms of the tax regulation, their monetary transmission influence on the budget architectonics. Methods of the study. In order to achieve the goals specified in the academic article a systemic approach has been used to determine the connection between the instruments, channels, mechanisms and regimes of the monetary policy of the National Bank of Ukraine and the instruments and mechanisms of the tax regulation, their monetary transmission influence on the profitable part of the state and local budgets of the country. Study results: the study has shown the influence of instruments of the monetary policy of the National Bank of Ukraine (official exchange rate, bank rate), emission channel of the national currency of Ukraine, organization mechanism of cash and noncash money turnover and the regime of inflation targeting on the tax regulation mechanisms (planning, forecasting, accounting, control, administration) and their elements (taxpayers, taxation basis, tax rates, process of tax calculation, tax payment procedure) which on the whole determine their influence on the budget architectonics (correlation of the profitable part of the state and local budgets) over a short period of time through the mechanism of impulse transmission. Application area of results: organizing and conducting scientific research and ensuring the coordination in the sphere of tax, budget and monetary policy. Conclusion. The results of the study show that the monetary policy of the National Bank of Ukraine, by implementing monetary transmission mechanism as a process of transmitting changes in the use of its instruments, has a significant influence on certain mechanisms and elements of the tax regulation at the first stage of its implementation, and at the second stage the changes in the tax regulation are introduced into the budget regulation and influence the budget architectonics. The whole correlation between the profitable part of the state and the local budgets is the result of influence of the totality of instruments, channels, mechanisms and regimes of the monetary policy of the National Bank of Ukraine on the instruments and mechanisms of the tax regulation at the first stage of implementation of the monetary transmission mechanism.
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Poliakov, M. Y. "Improving the Approaches to Tax Reform in Ukraine." Business Inform 8, no. 523 (2021): 117–27. http://dx.doi.org/10.32983/2222-4459-2021-8-117-127.
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The article is aimed at analyzing the provisions of the Draft Law of Ukraine «On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Ensuring the Balance of Budget Revenues» No. 5600 (hereinafter – the Draft Law) and its adoption procedures to develop proposals for improving the approaches to tax reform in Ukraine. It is proved that many innovations of the Draft Law require significant reworking or should not be supported, and the implementation of the entire «package of measures» envisaged is unlikely to provide for achieving an increase in the efficiency of the tax system. Almost exclusively, the fiscal focus of tax reform in the context of unfavorable conditions, the lack of consensus on its initiatives with business and other stakeholders, non-compliance with the principle of stability of tax legislation can adversely affect the activities of many sectors of the Ukrainian economy and GDP growth in general. Therefore, there are risks, at least, of underreceipt of additional tax revenues. It is argued that special attention in reworking the Draft Law should be paid to the norms related, in particular, to the abolition of VAT exemption for housing supply operations on the secondary market; changes in excise taxation of beer and tobacco products; increase of rent for the use of radio frequency resource; transition to excessively strict tax administration rules. Thus, it is important to take into account the positions of business associations and warnings on the part of experts, as well as the entry into force of legislative norms within the terms that will not have a «shock effect» on taxpayers. It is especially emphasized that further reform of the tax system of Ukraine should be comprehensive and take place on the basis of the relevant strategy.
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Ovcharova, Elena, Kirill Tasalov, and Dina Osina. "Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and Encouraging Lawful Conduct of Taxpayers." Russian Law Journal 7, no. 1 (March 22, 2019): 4–54. http://dx.doi.org/10.17589/2309-8678-2019-7-1-4-54.
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The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.
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Doloksaribu, Debora Kristina. "Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation." Widya Yuridika 3, no. 2 (November 27, 2020): 163. http://dx.doi.org/10.31328/wy.v3i2.1612.
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AbstractThe granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, especially for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and levy. The method used in this study is the type of legal research (normative) and carried out by examining library materials or secondary data in the form of various legal references, including primary, secondary, and tertiary materials. A descriptive technique is used in analyzing legal materials that have been collected. Writer opines that the Omnibus Bill is expected to provide business certainty, in the hope that it can increase investment. However, the discussion of the Omnibus Bill must be carefully done. There has to be a certainty and clarity of the intervention procedures of the central government so that it is carried out in a clear legal corridor. AbstrakPemberian otonomi kepada daerah dimaksudkan untuk memberikan ruang demokrasi dan partisipasi masyarakat. Kepastian hukum dalam penyelenggaraan pemerintahan daerah merupakan hal yang sangat penting terutama dalam pembangunan di bidang ekonomi karena hal tersebut mempengaruhi iklim investasi. Adanya ketidaksinkronan kebijakan daerah dengan pusat dinilai sebagai hambatan dalam optimalisasi kinerja investasi di daerah. Pemerintah telah mengajukan Rancangan Undang-Undang Ketentuan Umum dan Fasilitas Perpajakan Untuk Penguatan Perekonomian atau RUU Omnibus Perpajakan yang salah satunya mengatur tentang pajak daerah dan retribusi daerah. Metode yang digunakan dalam penelitian ini adalah jenis penelitian hukum (normatif) dan dilakukan dengan menelaah bahan pustaka atau data sekunder berupa berbagai acuan hukum, baik bahan hukum primer, sekunder, maupun tersier. Teknik deskriptif digunakan dalam menganalisis bahan hukum yang telah dikumpulkan. Penulis berpendapat bahwa Omnibus Law Perpajakan dapat memberikan kepastian berusaha sehingga investasi semakin meningkat. Namun demikian, pembahasan RUU Omnibus Law harus dilakukan dengan cermat dan hati-hati. Harus ada kepastian dan kejelasan prosedur intervensi dari pemerintah pusat sehingga pelaksanaannya berada dalam koridor hukum yang jelas.
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Bondar, M. I., and А. A. Kulyk. "Foreign experience of real estate mass appraisal." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (April 29, 2021): 3–12. http://dx.doi.org/10.26642/pbo-2021-48-3-12.
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The article examines foreign experience in the formation and functioning of mass assessment systems on the example of individual countries. The sample of countries, on the one hand, includes the United States and Sweden as countries where the mass appraisal system has been successfully functioning for decades, and on the other hand, Lithuania, Slovenia, Belarus and Poland, where the formation of a mass appraisal system began only in the late 20th – early 21st centuries. The article covers a comparative analysis and generalization of key aspects of mass appraisal systems of selected countries such as legislative regulation of mass appraisal, administration of the mass appraisal process in the context of the division of functions and powers between key entities, accounting and analysis of input information on the economic and physical-technical characteristics of real estate objects, the use of appraisal approaches and methods for evaluating certain types of real estate, etc. As the world experience shows, the models and procedures of mass appraisal form the basis of modern value-based systems of real estate taxation, since they allow to effectively solving the problems of simultaneously evaluating a large number of objects in conditions of limited time and financial resources. That is why the results of the mass appraisal are primarily used for tax purposes, in particular, to determine the tax base for real estate tax. In some countries, the results of mass appraisal are additionally used in banking and insurance activities, as well as for the purpose of accounting and taxation of real estate in inheritance or donation, etc. Based on the analysis of foreign experience, the article discusses the problems and prospects of introducing a mass appraisal system in Ukraine, in particular, the emphasis is on the lack of appropriate legislative resolution, low openness and transparency of the real estate market, the inconsistency of existing real estate accounting registers with the information needs of mass appraisal, etc. Further research will be directed in the following directions. Firstly, the study of accounting systems for transactions with real estate and accounting systems for the physical-technical characteristics of real estate, corresponding to the information requests of the mass appraisal. Secondly, research of methods and models, development of mass appraisal procedures in accordance with the peculiarities of the local market using as the example the residential real estate market of one of Kyiv districts.
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LAIKO, O. I., Т. V. UMANETS, and N. L. SHLAFMAN. "STRATEGIC DIRECTIONS OF TAX REGULATION OF ECONOMIC DEVELOPMENT IN THE CONDITIONS OF REFORMS." Economic innovations 23, no. 1(78) (March 20, 2021): 115–25. http://dx.doi.org/10.31520/ei.2021.23.1(78).115-125.
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Topicality. In the current reforms of the national economy, there is a need to solve scientific problem of system substantiation and institutional consolidation of strategic directions of stimulating of the productivity increase of economic activity in the country with the use of such effective regulators as taxes. The topicality of the issue is caused by changes in the field of taxation, administration and management of mesolevel territorial economic subsystems, by significant structural changes in the sectors of the national economy management and by the search for effective niches for smart specialization. Tax regulation of economic development is one of the most effective mechanisms of modifying the impact on the state, dynamics, structure and most qualitative indicators of the national economic system. But for the effective application of the tools of tax regulation of economic development in the context of reforms in Ukraine it is necessary to substantiate the general scientific and institutional principles for improving the use of taxes as regulators of gradual growth and of business productivity with simultaneous reduce of unproductive tax losses from non-targeted tax benefits and allowances. Aim and tasks.. The purpose of the article is to substantiate the theoretical, conceptual and institutional provisions for improving the efficiency of tax regulation of economic development of the national economic system in the context of increasing business productivity and promoting the welfare of society under the influence of modern reforms. Research results. The interrelation between tax instruments and strategic tasks of economic development of territories in the conditions of reforms is proved. The strategic directions of tax regulation of economic development in Ukraine in modern conditions are determined. The main components of the system of institutional support for the implementation of tax regulation, which determines the strategic directions of stimulating the development of the national economy. Based on the analysis of the structure of local budget revenues in Ukraine in recent years, the importance of the personal income tax for the development of local communities in the context of reform has been proved. The application of regulatory procedures with the use of personal income tax is proposed, despite the fact that this tax is not a local tax, but its importance for the development of local communities in the current conditions of local government reform is crucial. The essence of direct and indirect methods of tax regulation of economic development of territorial communities in the context of increasing of their functioning productivity is revealed. It is proposed to use compensation and organizational mechanisms, as well as the mechanism of practical implementation of this measure as measures to improve the institutional foundations of tax regulation of economic development in the context of reforms. Their essence and sphere of influence of efficiency of their actions are revealed. To implement the strategic direction of reducing tax losses and inefficient benefits, to increase the investment and innovation orientation of tax benefits, to substantiate the use of taxes as investment stimulants it is proved the need for targeted tax benefits use, which provide discounts for investment orientation, and in those cases, for such purposes provide special conditions for reinvestments of profit in the economic turnover of domestic enterprises that are to be exempted from general taxation. Conclusions. The strategic directions of tax regulation of economic development of the territories of Ukraine in the conditions of reforms are defined in this article and should be taken into account in order to increase business productivity and promote welfare of society under the influence of modern reforms. Thus, as the study showed, scientific and methodological recommendations for improving of the institutional framework of tax regulation of economic development in Ukraine in the context of reforms are still under development and formation, especially for tax incentives for the production of goods and services with high added value.
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BURLADA ECHEVESTE, José Luis, and Inés María BURLADA ECHEVESTE. "El artículo 149.1.18.ª de la Constitución: un límite importante a la capacidad normativa tributaria de los Territorios Históricos." RVAP 99-100, no. 99-100 (December 30, 2014): 757–81. http://dx.doi.org/10.47623/ivap-rvap.99.100.2014.030.
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LABURPENA: Euskal Autonomia Erkidegoko Auzitegi Nagusiaren 2008ko ekainaren 13ko epaiak baliogabetzat jo zuen ofizioz Gipuzkoako Lurralde Historikoko Zergei buruzko martxoaren 3ko 2/2005 Foru Arauaren 247. artikuluaren bigarren paragrafoa. Zenbait kasutan, erreklamazio ekonomiko-administratiboa egin gabe, administrazioarekiko auziak zuzenean aurkezteko aukera ematen zuen. Araua baliogabe adierazteko argudiatu zuten ohiko zerga-prozedura administratibotik urruntzen zela (249. artikulua) eta ez duela betetzen Espainiako Konstituzioaren 149.1 artikuluaren 18. atala. Gainera, auzibide-legediaren gaineko Estatuaren eskumenari eragiten dio (Espainiako Konstituzioaren 149.1 artikuluaren 6. atala). Auzitegi Gorenak arrazonamendu hori berretsi zuen 2012ko urtarrilaren 26ko epaiaren bidez. RESUMEN: La Sentencia del TSJ del Pais Vasco de 13 de junio de 2008 declaro nulo, de oficio, el parrafo segundo del articulo 247 de la Norma Foral 2/2005, General Tributaria del Territorio Historico de Gipuzkoa, de 3 de marzo, que permitia, en determinados supuestos, interponer directamente recurso contencioso-administrativo, sin necesidad de plantear previamente reclamacion economico-administrativa. La declaracion de nulidad se baso en que la norma se apartaba del procedimiento administrativo comun tributario (articulo 249 LGT), vulnerando el articulo 149.1.18.a CE; afectando tambien a la competencia exclusiva del Estado en materia de legislacion procesal (articulo 149.1.6.a CE). El TS, en Sentencia de 26 de enero de 2012, confirmo este razonamiento. ABSTRACT: The judgment of the High Court of Justice of June 13th of 2008 declared null and void, ex officio, the second paragraph of article 247 of the Foral Norm 2/2005 on General Taxation of the Historical Territory of Gipuzkoa of March 3rd that allowed in some specific cases to lodge directly a contentious administrative appeal without previously filing an economic-administrative claim. The nullity was based on that the provision strayed from the tax common administrative procedure (article 249 General Taxation Law) infringing article 149.1.18 of the Constitution; affecting also the exclusive state competence on procedural legislation (article 149.1.6 Constitution). The Supreme Court by its judgment of January 26th, uphold this reasoning.
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Valantiejus, Gediminas. "Are the EU Member States Ready for the New Union Customs Code: Emerging Legal Issues On the National Level." Economics and Culture 14, no. 1 (June 27, 2017): 58–75. http://dx.doi.org/10.1515/jec-2017-0006.
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AbstractIn 2016, the European Union has launched a new and ambitious project for the future regulation of international trade in the European Union and the rules of its taxation: since the 1 May 2016, the new Union Customs Code (UCC) has entered into force. It revokes the old Community Customs Code (CCC), which was applied since 1992, and passed in the form of EU regulation sets brand-new rules for the application of Common Customs Tariff and calculation of customs duties (tariffs) in all the EU Member States. It is oriented to the creation of the paperless environment for the formalisation of international trade operations (full electronic declaration of customs procedures) and ensuring of a more uniform administration of customs duties in the tax and customs authorities of the Member States in the European Union. Therefore, the article raises and seeks to answer the problematic question whether the Member States of the European Union themselves are ready to implement these ambitious goals and does the actual practice of the Member States support that (considering the practice of the Republic of Lithuania). The research, which is based on the analysis of case law in the Republic of Lithuania (case study of recent tax disputes between the taxpayers and customs authorities that arose immediately before and after the entry into force of the UCC), leads to the conclusion that many problematic areas that may negatively impact the functioning of the new Customs Code remain and must be improved, including an adoption of new legislative solutions.
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MORENO GARCÍA, Javier. "El alcance material de la reserva de jurisdicción del art. 117.3 CE: la STC 141/2020 y las medidas cautelares adoptadas por la Administración Tributaria en sede judicial." Revista Vasca de Administración Pública / Herri-Arduralaritzarako Euskal Aldizkaria, no. 120 (August 30, 2021): 251–74. http://dx.doi.org/10.47623/ivap-rvap.120.2021.08.
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LABURPENA: Tributuen Lege Orokorrari (2003ko abenduaren 17ko 58/2003) 2012an eginiko aldaketak 8. apartatu bat gehitu zuen 81. artikuluan. Hari esker, administrazioak zerga-delituengatiko zigor-arloko prozesu batean kautelazko neurriak hartzeko ahala bereganatu zuen; erabaki hori, epaileak berretsi behar badu ere, auzitegien esku baino ez zegoen ordura arte. Doktrinak ulertu zuen konstituzioaren aurkako manu bat zela, jurisdikzio-erreserbaren printzipioa urratzen zuelakoan (Espainiako Konstituzioaren 117.3 artikuluan bermatuta), eta Konstituzioak botere judizialari erreserbatutako eremu material espezifikoaren irismenari buruzko beste eztabaida bat ireki zen horrela. Goi Auzitegiaren Saletako bat, Konstituzio Auzitegiaren 141/2020 Epaian, eta manu horren konstituzio-kontrakotasuna planteatzen ez zuen babes-errekurtso bati lotuta, aukera horretaz baliatu zen Zerga Administrazioak prozesuko eremuan izandako esku-sartze horri buruzko iritzia emateko. ABSTRACT: In 2012, an amendment of Act 58/2003 of December 17th, on General Taxation introduced a new paragraph 8 to art. 81. Under that provision, the Administration can adopt interim measures within a criminal procedure related to tax offences, notwithstandig its following judicial ratification. The doctrine understood that it was an unconstitutional provision because it infringed the principle of jurisdiction reserve as constitutionally guaranteed under art. 117.3 of the Constitution and another debate began over the specific material scope reserved to the judiciary according to the Constitution. In its judgment 148/2000, one of the Constitutional Court chambers with regard to an action for the protection of fundamental rights where the unconstitutionality of the provision was not raised, took the opportunity to deliver its assessment about the interference of the Tax Administration within the procedural field. RESUMEN: Una modificación en 2012 de la Ley 58/2003, de 17 de diciembre, General Tributaria introdujo un nuevo apartado 8 al art. 81. En su virtud, la administración adquiría potestades para adoptar las medidas cautelares en el seno de un proceso penal por delitos fiscales, decisión que, aunque debe ratificar el juez, hasta ese momento le correspondía en exclusiva a los tribunales. La doctrina entendió que se trataba de un precepto inconstitucional por vulnerar el principio de reserva de jurisdicción, constitucionalmente garantizado en el art. 117.3 CE y se abrió así otro debate sobre el alcance del ámbito material específico reservado por la Constitución al poder judicial. En su STC 141/2020, una de las Salas del Alto Tribunal, al hilo de un recurso de amparo en el que no se planteaba la inconstitucionalidad de ese precepto, aprovecha la ocasión para dar su valoración sobre esa intromisión de la administración tributaria en el ámbito procesal.
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QIAN, Jiwei. "Tax Administration Reform in China." East Asian Policy 10, no. 03 (July 2018): 66–74. http://dx.doi.org/10.1142/s1793930518000284.
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The recent initiative to integrate National Tax Service and Local Tax Service at the provincial level and below is a major step towards reforming the tax administration. The State Administration of Taxation will be the main supervisor of the integrated taxation agencies. Social insurance contributions by employees and employers will be collected by tax authority nationwide and not by social security bureaus.
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HUTSUL, Inna. "FISCAL OUTCOMES AND PRICE EFFECTS OF IMPOSING DUTY." WORLD OF FINANCE, no. 2(51) (2017): 108–17. http://dx.doi.org/10.35774/sf2017.02.108.
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Introduction. The formation of the revenue part of the budget is an important kind of activity of any state including Ukraine. Nowadays taxes are not only the main source of filling the state budget, but also a financial regulator of production. The development of the system of imposition of customs duty is urgent for Ukraine; the system which would include an extensive system of customs payments, because in addition to fiscal functions they regulate exportimport operations and ensure the economic security of the state. The purpose. The purpose of the article is to investigate theoretical and organizational principles for imposing a duty, to determine its fiscal role and price effects for the society. Results. The essence, functions and fiscal role of a duty have been determined. The peculiarities of imposing import and export duty have been explained. The influence of a duty on the price of imported goods has been substantiated. The indicators of receipt of customs payments to the budget have been analyzed. The main trading partners of Ukraine have been identified. The peculiarities of administration of consumption taxes in the EU countries have been studied. Measures to increase the effectiveness of a customs duty and enhance its social role have been proposed. It has been proved that the customs-tax policy in the field of taxation of consumption should be flexible and should take into account the peculiarities of socio-economic development and the condition of the consumer market in Ukraine. Conclusion. Nowadays Ukraine’s foreign trade is partially approximated to the world standards. However, there is a need to improve the current system of taxation of export and import operations in order to save time during customs clearance of goods, to reduce differences between customs procedures in various countries of the world as well as to preserve the resources of state bodies and foreign economic entities. The conducted research has shown that today the following priorities are urgent for Ukraine: to combine existing systems of export control, import control and transit control into a single system; to provide foreign economic operators with the possibility to use places of a single electronic access for registration of foreign economic transactions; introduce a system of unified accounting of merchants with the registration only in one country; to provide foreign economic operators with the opportunity to use places of a single electronic access for registration of foreign economic transactions
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Radvan, Michal. "Taxation of Instagram Influencers." Studia Iuridica Lublinensia 30, no. 2 (June 30, 2021): 339. http://dx.doi.org/10.17951/sil.2021.30.2.339-356.
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<p>This scientific article discusses issues related to the taxation of Instagram influencers. Its main objective is to define how the influencers’ incomes should be taxed. To achieve this primary purpose, the partial objective is defined to give the list of (legal) cooperation contracts between the marketers and influencers. The hypothesis that there is no need to adopt new specific tax law norms to tax influencers’ incomes properly, at least in developed countries, was confirmed. All jurisdictions are taxing influencers’ incomes. It is always necessary to focus on the content of the relationship generating influencer’s income, as the principle of priority of content over form must be used. The tax liability is influenced only by the tax base. The tax rate and other structural components of the tax remain the same for different types of incomes. Generally, it is always better for the influencer to have a trading license (to be a businessman) than tax his/her incomes as incomes from copyright. Incomes from dependent activities based on labour law contract or occasional incomes are not probable for a typical influencer, and still, the taxation in this way is not really favourable. The novelty of the presented research lies in the fact that no scientific articles deal with the covered issues published so far. The author believes that the article has a cognitive value for both science and practice.</p>
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Nanda, A. A. Istri Syania Vihira, and Naniek Noviari. "Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi." E-Jurnal Akuntansi 30, no. 2 (February 17, 2020): 277. http://dx.doi.org/10.24843/eja.2020.v30.i02.p01.
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This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty.
Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.
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Bratcev, V. I., and A. M. Grishanova. "Digitalization Development as Factor Causing Changes in Taxation Administration." Vestnik of the Plekhanov Russian University of Economics 18, no. 1 (February 2, 2021): 5–13. http://dx.doi.org/10.21686/2413-2829-2021-1-5-13.
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The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.
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PLOTNIKOV, Oleksiy, Olena BORZENKO, and Tamara PANFILOVA. "FISCAL INSTITUTIONS IN THE PROCESS OF TRANSFORMATION OF THE EUROPEAN UNION." Economy of Ukraine 2018, no. 11-12 (December 7, 2018): 148–56. http://dx.doi.org/10.15407/economyukr.2018.11.148.
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Transformation processes of the fiscal sphere of the EU concerning the development of fiscal institutions in the context of the system-forming component of both integration and disintegration processes are considered. The EU fiscal institutions play an important role in shaping the core, not only from the economic side, but also from the political one. It is thanks to the fiscal institutions that the materialization of the political influence on the EU member states and the feedback is carried out. The transformational processes of the fiscal sphere are related to: expenditure policies (volume optimization and streamlining of the structure and increase of the efficiency of spending public resources), income generation (adjusting the taxation system, increasing the efficiency of administering tax payments, reducing the shadow economy, improving the conditions of lending to the real sector, improving the state support of small and medium business) and financing the public administration sector (reducing the deficit of the state social funds, limiting the volume and forming the optimal structure of government borrowing), etc. The essence of the main functions of the EU fiscal institutions (generating, distributing and controlling) as the core-forming elements of its architecture in the constructive and destructive directions of development is determined. The current state of development of transformational processes in the European Union in two main directions – constructive and destructive – is described. The constructive direction implies further enlargement of the European Union with the use of appropriate procedures. Destructive direction involves the exit of countries from the European Union and the restoration of all attributes of a country that is not part of these or other associations. It is formulated that fiscal institutions in the destructive direction of development will play a suppressive role. Moreover, the higher level of integration was achieved by this country, the more restrictive the role of fiscal institutions will be in the case of destructive processes. For Ukraine, the emphasis on fiscal institutions in their respective capacities may be useful for further deepening of cooperation with the European Union and adjusting already implemented steps.
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Khan, Ahmad. "Reform Issues in Tax Policy and Tax Administration for Self-reliant Development." Pakistan Development Review 37, no. 4II (December 1, 1998): 1105–22. http://dx.doi.org/10.30541/v37i4iipp.1105-1122.
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Similar to most countries, objectives of the taxation system in Pakistan are not well-defined. The stated objectives include resource generation, promoting arealsectorspecific economic activities, discouraging undesired imports/production, and encouraging savings and investment. These objectives have been met through a variety of tax concessions and exemptions, rebates and credits, and differentiated tax rates and tariffs. The revenue short falls/leakages resulting from preferential tax treatment of the desired activities were offset through appropriate changes in various fiscal instruments, e.g. high tax rates and tariffs, regulatory duties, extended withholding and presumptive taxes, excise duties on services, and many more. These measures, in turn, have complicated the taxation system and adversely affected the equity, neutrality and progressivity thereof.