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Journal articles on the topic 'Tax administration bodies'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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 (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 digi

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2

Medynska, Tetyana, and Natalia Noginova. "DIGITALIZATION OF TAX ADMINISTRATION BODIES IN THE CONTEXT OF CURRENT CHALLENGES AND THREATS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 24(52) (2022): 90–96. http://dx.doi.org/10.25264/2311-5149-2022-24(52)-90-96.

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The article considers the role of tax administration digitalization bodies in the context of current challenges and threats caused by the pandemic in the world and war in Ukraine. The importance of developing the electronic interaction channels between the State Tax Service of Ukraine, tax administrations of OECD countries and taxpayers in the context of Covid-19 and war action is outlined. The focus is on expanding the list of electronic services (for business, private entrepreneurs, IT services), which will increase opportunities for the implementation of the principle of convenience in fulf

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3

Musagaliev, Ajiniyaz Jumagulovich, Muxammadi Ibragimovich Almardanov, Demirkaya Harun, and Rafael Ciloci. "Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits." Partners Universal International Innovation Journal (PUIIJ) 02, no. 01 (2024): 76–83. https://doi.org/10.5281/zenodo.10643514.

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In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.

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Belegu, Besard, and Artan Fejzullahu. "The procedural rights in tax administrative legislation system: Evidence of the emerging economy." Corporate Law and Governance Review 5, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/clgrv5i2p2.

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Procedural rights in the tax administration deal with the rules and procedures that help citizens and businesses comply with their tax obligations to the state. “The tax administration system consists of state bodies that have the right to collect revenues for the budget, and a set of rules and regulations that govern the tax procedure in the country” (Temchyshyna, 2022, p. 206). This study aims to treat the procedural rights in tax administration in theoretical aspects and comparative aspects, through Balkan countries. The research model was based on qualitative research, based on normative m

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Stoiko, Oleh Yа, and Inna A. Shubenko. "Problematic Aspects and Improvement of Property Taxation in Ukraine." Business Inform 2, no. 553 (2024): 220–28. http://dx.doi.org/10.32983/2222-4459-2024-2-220-228.

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The aim of the article is to study the problematic aspects of property tax administration and identify approaches to its improvement. It is found that property tax revenues in Ukraine are at a low level relative to GDP, their share in GDP does not exceed 1%, while the level of this ratio in the EU Member States is on average 2.2%. During the period under analysis, there is a tendency to a slow reduction in the share in GDP of both local taxes and fees, as well as property tax, which makes local budgets dependent on transfers from the State budget and the shares of national taxes and fees assig

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Maslov, Kirill. "THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES." Law Enforcement Review 1, no. 4 (2018): 46–55. http://dx.doi.org/10.24147/2542-1514.2017.1(4).46-55.

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The subject. The article is devoted to legal issues in the regulation of relations on information exchange between departments of the Federal Tax Service of Russia and their officials.The purpose of the article is to determine the legal basis, allowing the effective exchange of tax information between tax authorities.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method).Results, scope. Information interaction of bodies of tax administratio

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Lebedev, Nikita A., Olga A. Yakovleva, and Olga V. Liseikina. "THE PRACTICE OF THE IDEOLOGY OF TAX ADMINISTRATION DIGITAL ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/5, no. 139 (2023): 196–201. http://dx.doi.org/10.36871/ek.up.p.r.2023.10.05.020.

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The article briefly reveals some issues of the ideology of tax administration concerning the digital economy. The practical tools of tax administration are analyzed, which determine, on the one hand, the system of governing bodies, and, on the other, the set of norms and rules governing tax actions. The conclusion is made about the need to accelerate digital innovative solutions.

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8

KASHIRSKAYA, Lyudmila V. "Information infrastructure monitoring of the IT landscape of tax administration." Economic Analysis: Theory and Practice 22, no. 6 (2023): 1086–101. http://dx.doi.org/10.24891/ea.22.6.1086.

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Subject. The article deals with the information infrastructure development of the IT landscape of tax administration. Objectives. The focus is on shaping the information infrastructure of the IT landscape of tax administration and offering tools for such development. Methods. The methodology rests on the systems and process approaches to the problem under study. In the course of the research, I employed general scientific methods of logical analysis and synthesis, in particular, typology, generalization. Results. I scrutinized and generalized the experience of interaction between tax authoriti

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9

VOLOT, O.I., and V.S. PONOMARENKO. "Improved forms of tax notification–decisions and updated procedure for sending tax notifications–decisions to taxpayers by controlling bodies." Market Relations Development in Ukraine №2(237)2021 111 (May 26, 2021): 16–24. https://doi.org/10.5281/zenodo.4808027.

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The subject of the research is theoretical provisions and applied aspects of the introduction of improved forms of tax notification–decision and the updated procedure for sending tax notifications– decisions to taxpayers in the field of fiscal administration of taxes, fees and charges in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of improved forms of tax notification–decision and updated procedure for sending tax authorities–decisions to taxpayers in the field of fiscal administration of taxes,

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10

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

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

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Nikiforova, E., O. Nеssіpbay, and M. Sеrіkоvа. "Tax administration: essence, problems and development prospects." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU 143, no. 2 (2023): 261–70. http://dx.doi.org/10.32523/2789-4320-2023-2-261-270.

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The existence of any state and the implementation of its functions are directly related to the need to form revenue sources of the state budget. In all countries of the world, tax revenues are the basis for providing the state with financial resources. The use of effective tax administration is due to a number of reasons: the reluctance of some taxpayers to fully pay their tax obligations, the instability of tax legislation, and the presence of arrears in budget revenues. The problem of filling the budget is acute for the economy in conditions when extensive methods of increasing tax revenues

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ARAPOVA, Dar’ya A. "Developing a unified mechanism for fiscal payments administration." Finance and Credit 31, no. 2 (2025): 193–206. https://doi.org/10.24891/fc.31.2.193.

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Subject. The article discusses interdepartmental interaction between customs and tax administrations in the context of global trend of digitalization and foreign practice of combining customs and tax administrations, and a single mechanism for fiscal payments administration in the Russian Federation as a particularly relevant issue to research. Objectives. The purpose is to develop a unified mechanism for administration of fiscal payments based on the introduction of innovative technologies in the process of controlling the correctness of calculation and completeness of fiscal payments. Method

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13

Babarytskyi, Oleksandr. "Some problems of property tax administration in the context of digitalization of tax administration (on the example of payment for land)." Law and innovations, no. 3 (47) (November 2024): 170–80. https://doi.org/10.37772/2518-1718-2024-3(47)-24.

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Problem setting. Digitalization is currently being actively implemented in the field of tax and fee administration. Its consequence should be a significant transformation of the procedure for calculating taxes and fees, ensuring an increase in the efficiency and convenience of taxation, introducing the automation of data collection processes about taxable objects and their owners, and simplifying the calculation of tax liabilities. However, in the course of the introduction of electronic services, certain problems arise that need to be solved. The latter include those related to the payment of

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14

Zamula, Olena, and Oleksii Zamula. "DEVELOPMENT OF THE TAX ADMINISTRATION SYSTEM OF BUSINESS ENTITIES OF UKRAINE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (January 19, 2023): 79–83. http://dx.doi.org/10.20998/2519-4461.2023.1.79.

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The paper presents systemic and process approaches to the description of the tax administration system of business entities in Ukraine. From the point of view of the systemic approach, tax administration is a system that, in its elementary form, consists of a subject of management, an object of management and the connections between them, through which management influence on tax legal relations is exercised by persons whose main job duties are making decisions and communicating them to subordinates. Based on known models of system-oriented management of organizations and their individual elem

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15

Алихаджиева, Д. Ш., and И. А. Элимханов. "Improving the activities of government bodies in the field of taxation." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 305–9. http://dx.doi.org/10.34925/eip.2021.133.8.056.

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Современное государственное регулирование характеризуется использованием макроэкономических регуляторов, к числу которых относятся бюджетно-налоговые инструменты. В статье исследуются современные научные теории налогообложения, проблемы правового регулирования бюджетно-налоговой политики современной России. В статье исследуется действующая система налогового администрирования. Были решены задачи аналитические (оценка эффективности деятельности налоговых органов) и исследовательские (определены проблемы и оптимальные пути их устранения). Основной целью является определение основных направлений

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16

Bratsev, Valery I., and Anastasia M. Simachkova. "DIGITAL TRANSFORMATION AS A WAY TO IMPLEMENT TAX ADMINISTRATION OUTSIDE DEPARTMENTAL BOUNDARIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 207–13. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.033.

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The introduction of digital technologies in public administration can significantly increase the efficiency of interdepartmental interaction, which in turn contributes not only to improving the quality of the provision of state and municipal services, but also to the performance of state and municipal functions, including control function. The article reflects the main directions of digital transformation of interdepartmental inter-action of tax and other interested state bodies in order to increase the efficiency of tax administration. The authors conducted a study of the directions for impro

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17

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

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

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18

Majka, Paweł. "Collaboration with local tax authorities providing tax information." Ius et Administratio 52, no. 3 (2023): 133–42. http://dx.doi.org/10.15584/iuseta.2023.3.11.

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Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies. Collaboration between authorities in this regard brings about numerous challenges related to limiting the scope of information provision and the procedure in which it occurs. It is crucial to have legal mechanisms that ensure an efficient process of providing inf

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19

Efremova, Tatyana A. "Digitalization of Tax Administration in Russia: Problems and Prospects." Taxes 1 (February 18, 2021): 17–20. http://dx.doi.org/10.18572/1999-4796-2021-1-17-20.

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The article discusses the issues of digitalization of tax administration in Russia. An assessment of the current situation in the informatization of the activities of tax authorities is given, showing significant results achieved by the Federal Tax Service of Russia: software systems ASK VAT, online cash registers, digital services for taxpayers, etc. It has been established that the tax service is the largest aggregator of a large pool of information used both by the service itself and provided to the databases of ministries and departments interacting with it. The problems that reduce the ef

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20

Dema, Dmytro, Inna Shubenko, and Serhii Davydchuk. "LOCAL TAXATION: THE CURRENT STATE AND EXPERIENCE OF THE EUROPEAN UNION COUNTRIES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 69–76. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-69-76.

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The paper examines the formation of local taxation system in Ukraine. It has been established that the number of local taxes and fees has been significantly reduced due to the evolution in the local taxation system. Currently the list of local taxes and fees comprises two local taxes, namely the property tax and the single tax, as well as two local fees including the tourist fee and the vehicle parking fee. It is determined that the basis for local budget revenues is formed by the tax receipts which tend to increase, with the simultaneous decrease in proceeds from state administration bodies.

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21

Ponomareva, K., K. Maslov, and S. Mironova. "Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries." BRICS Law Journal 11, no. 4 (2024): 57–80. https://doi.org/10.21684/2412-2343-2024-11-4-57-80.

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This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the tax administration are to identify, prevent and minimize threats to tax security in the course of the implementation of the full range of administrative functions in the tax sphere, as well as to work towards overcoming the consequenc

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22

Vinnytska, Oksana. "THEORETICAL FOUNDATIONS OF TAX ADMINISTRATION: FUNDAMENTALS OF FISCAL MANAGEMENT." Economies' Horizons, no. 1(27) (March 31, 2024): 142–49. http://dx.doi.org/10.31499/2616-5236.1(27).2024.299231.

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In the complex world of fiscal management, tax administration is a cornerstone that serves as the basis for financial security of the population and implementation of public policies. As governments face the eternal problem of resource allocation, understanding the theoretical foundations underlying tax administration is of paramount importance. The article analyzes the existing scientific research on the essence and definition of the elements of the tax administration mechanism and highlights numerous controversial issues in this regard. It is argued that administration should be consid

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Puholovko, Illia. "ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE." Economies' Horizons, no. 2-3(28) (August 22, 2024): 214–20. http://dx.doi.org/10.31499/2616-5236.3(28).2024.310211.

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The recent advancements in tax administration have witnessed a significant shift from traditional paper-based reporting to comprehensive digitalization of tax filing and analysis processes. The integration of information and communication technologies into tax relations, alongside the enhancement of tax systems through digital tools—such as electronic registration of tax invoices, electronic reporting, and electronic verification—has streamlined processes and improved tax compliance. However, it remains essential to investigate whether merely transitioning to electronic reporting suffices and

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24

TSORIONOV, V. V. "ADMINISTRATION OF TAX BENEFITS BY THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION." Law Gazette of the Kuban State University 16, no. 3 (2024): 29–35. http://dx.doi.org/10.31429/20785836-16-3-29-35.

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Tax authorities act as the main conductors of the fiscal function of the modern state. Realizing their powers, they contribute to the economic and social development of public and legal entities, prevent, detect and suppress tax offenses, as well as participate in ensuring the balance of public and private interests, including in the process of administration of various tax benefits.The purpose of the study is to determine the content of the powers of the Federal Tax Service of Russia and its territorial subdivisions in the administration of tax benefits at the current stage of development of

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Кazbekova, S., A. Zeinelgabdin, and G. Yessenova. "Analysis of public services in the area of customs and tax administration." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU, no. 3 (2023): 206–21. http://dx.doi.org/10.32523/2789-4320-2023-3-206-221.

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This article presents the types of public services for tax and customs administration provided by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. An analysis of statistical data for the period 2017-2022 was carried out, including identifying the specific share of public services in the field of tax and customs administration provided by the state revenue bodies of the Republic of Kazakhstan in electronic format, as well as revenues to the state budget of Kazakhstan due to the digitalization of tax and customs administration. The features of digitalization

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Bahtiar, Mirza, and Resi Ariyasa Qadri. "The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration." Educoretax 4, no. 2 (2024): 249–62. http://dx.doi.org/10.54957/educoretax.v4i2.734.

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This research investigates the causality between taxpayer compliance and tax evasion behaviors, specifically within the context of participants in the Voluntary Disclosure Program (PPS) registered at the Small Tax Office of West Pontianak. The study delineates its population as taxpayers who, prior to their engagement in the PPS, had outstanding tax liabilities on income derived from business or employment activities. Utilizing the documentation method, secondary data were solicited from pertinent governmental bodies to facilitate the research. A linear regression model was employed to analyze

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27

Dorigo, Stefano. "Mutual Recognition versus Transnational Administration in Tax Law: Is Fiscal Sovereignty Still Alive?" Review of European Administrative Law 13, no. 3 (2020): 109–33. http://dx.doi.org/10.7590/187479820x16007576818861.

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This paper analyses the evolution of the concept of mutual recognition in tax matters. For many decades, the prevailing idea was that a state's fiscal sovereignty prevented the recognition of a foreign tax decision. Now, however, the situation is changing, especially following the economic crisis of 2008 and the proliferation of international tax avoidance phenomena fed by multinational enterprises. As a consequence of these recent developments, tax decisions have often become the result of the contribution of several national authorities (sometimes also supported by supranational bodies). Mut

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Nazarkevych, Ihor B., and Andrii R. Dub. "The Organizational and Economic Aspects of Real Estate Tax Administration in the Context of Tax System Reform." Business Inform 9, no. 560 (2024): 383–91. https://doi.org/10.32983/2222-4459-2024-9-383-391.

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Tax on real estate other than land is one of the basic local taxes and fees, however, despite the significant volume of real estate in Ukraine, revenues from real estate tax are relatively small. The current system of real estate taxation is often considered socially unfair, since it does not take into account the individual characteristics of objects and the solvency of owners. The article is aimed at identifying directions for improving the organizational and economic aspects of the administration of the tax on real estate, other than land, in the context of optimization of local taxation. T

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Milojević, Ivan, and Miloš Miljković. "The impact of the adopted secondinstance tax administratiive acts on the budget of the Republic of Serbia." Civitas 11, no. 1 (2021): 118–48. http://dx.doi.org/10.5937/civitas2101118m.

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The tax administration, as one of the most important state bodies that participates in the process of collecting public revenues, among other functions it performs, also has the authority to adopt tax administrative acts which determine the amount of tax liability that tax-payers are obliged to pay. taxpayers, on the other hand, are constantly looking for a way to avoid paying the determined taxes or to reduce the tax liability as much as possible. In this process, the activities of both parties have an impact on the budget and the amount of tax revenue collected. The paper discusses the tax a

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Mitusova, E. Yu. "Improving Tax Administration of VAT on Timber Export." Finance: Theory and Practice 25, no. 5 (2021): 172–85. http://dx.doi.org/10.26794/2587-5671-2021-25-5-172-185.

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The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research. The subject of the paper is the economic relations between the exporting country and the importer of goods, works or services and their impact on VAT taxation. The aim of the study is to identify the vulnerabilities of the current tax legislation in the field of value-added tax reimbursement and analyze the improvement and optimization of the mechanism for ad

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Hychka, Yurii. "INFLUENCE OF THE CATEGORY “INTEREST” ON TAX AND LEGAL AND ADMINISTRATIVE REGULATION OF CALCULATION RELATIONS,." Baltic Journal of Legal and Social Sciences, no. 1 (August 1, 2022): 15–22. http://dx.doi.org/10.30525/2592-8813-2022-1-2.

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The article is devoted to the establishment of the possibility of application of the legal regime characteristic of public administration, to the activities of the control bodies of the state to cope and collect taxes, based on whose and which interests are implemented by the participants in the legal relationship with the calculation, payment and collection of taxes and other fiscal payments. It has been established that in the relationship with the calculation, payment and collection of taxes, the parties realize exclusively public interest, which is due to the entity of the tax as a determi

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IVANOVSKA, Alla. "Tax administration in the conditions of digitalization in the countries of the European Union: experience for Ukraine." Economics. Finances. Law 4, no. - (2023): 80–84. http://dx.doi.org/10.37634/efp.2023.4.18.

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The paper examines the problems of tax administration in the context of digitalization of the economy in the countries of the European Union, as well as outlines the prospects for improving tax administration in the context of digitalization in Ukraine based on the positive experience of European countries. It is emphasized that in the countries of the European Union there is a common system of tax administration, based on the principles of automation and integration, which includes electronic data exchange, automated systems of control and processing of tax information, as well as electronic

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Ezeife, Enuma. "AI-Driven Tax Technology in the United States: A Business Analytics Framework for Compliance and Efficiency." International Journal of Multidisciplinary Research and Growth Evaluation 2, no. 1 (2021): 693–701. https://doi.org/10.54660/.ijmrge.2021.2.1.693-701.

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The integration of Artificial Intelligence (AI) into tax technology is transforming compliance and efficiency in the U.S. tax system. AI-driven business analytics offers a data-driven approach to enhancing tax administration, reducing compliance burdens, and improving fraud detection. This paper presents a business analytics framework that leverages AI technologies such as machine learning, natural language processing (NLP), robotic process automation (RPA), and blockchain to optimize tax compliance and operational efficiency. Machine learning enhances risk assessment by detecting anomalies an

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

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

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

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

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Glumińska-Pawlic, Jadwiga, and Tomasz Gwóźdź. "Local Taxes in the Jurisprudence of Local Government Bodies." Teka Komisji Prawniczej PAN Oddział w Lublinie 16, no. 2 (2023): 69–84. http://dx.doi.org/10.32084/tkp.6841.

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This article explores the role of local taxes within the jurisdiction of the local government bodies. It first highlights the significance of local taxes and their two-fold expression of territorial and material sovereignty. The authors delve into the concept of local taxes, its legal definitions, and the scope of taxes that local government units have authority over. The paper discusses the functions of local taxes. Furthermore, it emphasizes the importance of proper income division between the state and local governments to ensure effective decentralization of administration and public finan

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Hanziuk, Svitlana, and Yelyzaveta Budnik. "DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF UKRAINE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(9) (December 26, 2024): 104–10. https://doi.org/10.31319/2709-2879.2024iss2(9).319078pp104-110.

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In the article examines the importance of introducing modern digital technologies into the tax system of Ukraine during the war for its adaptation to current challenges and development in the post-war period. The use of such innovations makes it possible to make life easier for taxpayers, reduce corruption and increase the efficiency of tax authorities. The key advantages of digitalization, which directly affect the quality of tax administration, are considered. The introduction of the latest technologies allows to automate the collection, processing and analysis of tax data, to improve the pr

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Shulyarenko, Svіtlana. "THREATS TO THE TAX SECURITY OF TAXPAYERS IN THE MODERN ECONOMIC CONDITIONS." Collection of scientific research papers State University of Infrastructure and Technologies Section “Economics and Management”, no. 53 (May 26, 2023): 143–49. http://dx.doi.org/10.32703/2664-2964-2023-53-143-149.

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Taxes are the main source of filling the state budget. Considerable attention is paid to the fiscal security of the state in the conditions of martial law. Ensuring the country's tax security is impossible without compliance with tax security by the taxpayers themselves. Scientists consider tax security at different levels: tax security of taxpayers, the region, the state, international tax security. Tax security consists of such elements as threats, risks, level, indicators of tax security. The article substantiates the concept of tax security of taxpayers and tax security management as a set

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Ștahovschi, Ada, and Olesea Bucuci. "Tax incentives and imposition: problems and methods of improvement." InterConf, no. 31(147) (March 20, 2023): 77–86. http://dx.doi.org/10.51582/interconf.19-20.03.2023.007.

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The fiscal system is a complex system in which the normative legislative basis of fiscal order and fiscal administration interact. The fiscal administration system includes all fiscal methods, techniques and instruments used in the management process carried out by fiscal bodies. In the conditions of Moldova's accession to the European Union, it is necessary to completely review the structure of the economy and carry out reforms in various branches, and also in the field of taxes. The tax reform is necessary both from the point of view of harmonizing the tax systems of the acceding countries w

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Вахрушев, Дмитрий Станиславович, Андрей Евгеньевич Кальсин, and Алексей Геннадьевич Степанов. "CONTENTS OF TAX REGULATION IN PUBLIC ADMINISTRATION SECTOR PERFORMING FUNCTIONS IN THE FIELD OF DEFENSE OF THE COUNTRY AND NATIONAL SECURITY." Вестник Тверского государственного университета. Серия: Экономика и управление, no. 4(52) (December 23, 2020): 126–35. http://dx.doi.org/10.26456/2219-1453/2020.4.126-135.

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В статье рассматриваются содержание и принципы налогового регулирования в секторе государственного управления. Цель статьи - раскрыть особенности налогового механизма в федеральных органах исполнительной власти, где законодательно предусмотрена военная или приравненная к ней служба, а также определить основные пути его совершенствования в интересах обеспечения обороноспособности страны и национальной безопасности. Научная новизна заключается в обосновании направлений совершенствования налоговых отношений в подведомственных учреждениях федеральных органов исполнительной власти, где законодатель

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Mohammed, Sani Damamisau, Abdulsalam Mas'ud, Yusuf Ibrahim Karaye, Muhammad Muhammad Sallau, Aishatu Danjuma Adam, and Bashir Ali Sulaiman. "Evaluation of Tax Digitalization Efforts by Federal Inland Revenue Service and their Impacts on Tax Collection 2002-2021." Journal of Accounting and Taxation 3, no. 2 (2023): 105–22. http://dx.doi.org/10.47747/jat.v3i2.1138.

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The federating states and capital of federal republic of Nigeria are too dependent on federally collected revenues largely from oil and gas. However, taxation is indisputably the most viable and sustainable means of raising revenue for public expenditures. Therefore, the federal government can enhance its bases of taxation to generate more tax revenue for the federating units to share especially with known shocks in oil and gas revenue. Conversely, increasing number of individuals and corporate bodies that pay taxes to the federal government are making tax administration more difficult. To ove

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

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

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Rapajić, Milan, Milivoje Lapčević, and Violeta Miladinović. "Tax control and inspection supervision in the Republic of Serbia: Characteristics of the legal framework and the need for coordination." Ekonomika 67, no. 4 (2021): 75–90. http://dx.doi.org/10.5937/ekonomika2104075r.

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Today, the success of entire tax system is viewed through the effectiveness of tax control. Tax control activities are performed by tax inspectors with special authorities, duties and responsibilities, and its purpose is to control whether taxpayers activities comply with tax laws and regulations. With the adoption of the Law on inspection supervision, the Republic of Serbia has implemented a crucial, comprehensive reform of inspection bodies and the process of inspection supervision which has been of great significance for public administration, economy and citizens. The provisions of this la

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Żuk, Krzysztof, Angelika Koman-Bednarczyk, Paweł Pochodyła, Łukasz Wojciechowski, and Joanna Magdalena Sitek. "Administrative proceedings vs. Tax proceedings." Journal of Modern Science 57, no. 3 (2024): 182–98. http://dx.doi.org/10.13166/jms/190950.

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Tax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law. The provisions governing the proceeding include both the Tax Ordinance and the Code of Administrative Procedure. The purpose of tax proceedings is to assess tax... Administrative proceedings are both a series of procedural actions, regulated by procedural law, taken by public administration bodies and other procedural entities to resolve an administrative matter in t

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Lampropoulou, Manto, and Giorgio Oikonomou. "The “Trilemma” of Public Bodies: Bureaucratic Structures Versus Agencies Under Policy Conditionality." Administration & Society 52, no. 9 (2020): 1299–332. http://dx.doi.org/10.1177/0095399720902798.

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The aim of this article is to explore the implications of the delegation of powers from central bureaucracies to semi-autonomous agencies for public administration under policy conditionality. Focusing on Greece, we argue that agencification reforms that were introduced during the economic adjustment programs (2010–2018) have changed the role of the administrative apparatus in policy-making and implementation. Based on two exemplary case studies, tax administration and state assets management, the empirical findings illustrate the political dynamics that induced organizational transformation a

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BUTURLAKINA, Tetiana, and Pavlo LOHVINOV. "Administration of local taxes and fees: experience of European countries and current trends in Ukraine." Economics. Finances. Law 6/2024, no. - (2024): 86–90. http://dx.doi.org/10.37634/efp.2024.6.18.

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The paper is devoted to the study of the experience of local tax administration in advanced European countries. The paper further delves into the intricacies of the local tax administration by examining the impact of cultural, economic, and political factors on the effectiveness of tax models in Germany, France, and Poland. It also explores the challenges and successes of implementing European practices within the Ukrainian framework, highlighting the need for a tailored approach that considers Ukraine’s unique socio-economic landscape. The purpose of the study is to analyze local taxation mod

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

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

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KRYMCHAK, Liudmyla, Lesya VIKHTIUK, and Yevhenii RUDNICHENKO. "DIGITALIZATION OF ADMINISTRATIVE SERVICES: LEGISLATIVE AND THEORETICAL ASPECTS OF ITS IMPLEMENTATION." Herald of Khmelnytskyi National University. Economic sciences 312, no. 6(2) (2022): 55–59. http://dx.doi.org/10.31891/2307-5740-2022-312-6(2)-10.

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The article is devoted to analysis of definitions of such concepts as “administrative service”, “public service” and “electronic service”, which are available in scientific sources. It was determined that the digitalization of electronic services provides significant advantages both for users of these services and for their providers. Among such advantages are: simplification of procedures for interaction of citizens and organizations with bodies that provide administrative and public services, increasing the efficiency of the work of public administration bodies, reducing corruption risks, in

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Radzhabov, Ruslan. "Risk-oriented approach in tax administration of transfer pricing in Russia." Налоги и налогообложение, no. 3 (March 2021): 66–72. http://dx.doi.org/10.7256/2454-065x.2021.3.35378.

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The protection of the sovereign tax base and determination of the &ldquo;fair share of profit&rdquo; that should be attributed to a particular jurisdiction remains one of the topical issues in Russia and worldwide. The instruments for determining fair profit include the mechanism of transfer pricing designated for calculating company profit of (member of corporate group) based on an analysis of the actual economic circumstances of making a transaction, i.e. the assets, functions and risks of the parties to the controlled transaction (leaning on the modeling of market prices using the m

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

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

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