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Journal articles on the topic 'Tax potential'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Dauletbakov, B., and A.K. Nuraliyev. "MODELING THE TAX POTENTIAL OF THE ENTERPRISE." INNOVATION IN THE OIL AND GAS INDUSTRY 1, no. 1 (2022): 3. https://doi.org/10.5281/zenodo.7458472.

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The article deals with issues related to the process of modeling the tax potential of an enterprise. The study of materials on this work allows us to formulate and solve a number of practical problems, such as forecasting tax revenues, determining tax evasion, etc. It is necessary to know the ability of enterprises to pay taxes. The article describes one of the ways to predict these features using Excel technology based on the Altman model.

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Cevik, Serhan. "Unlocking Pakistan’s Revenue Potential." South Asian Journal of Macroeconomics and Public Finance 7, no. 1 (2018): 17–36. http://dx.doi.org/10.1177/2277978718760068.

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Pakistan’s tax revenue remains low relative to comparator countries and the tax effort expected for the country’s level of development. This creates significant challenges in providing the much-desired fiscal space to expand growth-enhancing expenditure on infrastructure, education, health care and targeted social assistance. This article estimates both short-run and long-run elasticities of tax revenue in Pakistan over the period 1960–2015 to better understand the evolution of tax revenue in the context of changing economic activity, using a novel identification strategy based on the instrume

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Kitessa, Rahel Jigi. "Optimizing Tax potential in Ethiopia." Journal of African Development Studies 8, no. 1 (2022): 32–46. http://dx.doi.org/10.56302/jads.v8i1.3097.

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In designing a tax policy, governments often face when and how to mobilize revenues. Crucial to those questions include, are we already collecting more revenue than the economy can produce or not? The current study has precisely addressed this question in the case of Ethiopia. Tax effort prediction is made via an error correction model. The finding shows that tax effort, theoretically measured as the difference between tax revenue collected and tax potential is extremely low in the country. This problem becomes more complicated when GDP shows as a rather inverse predictor of tax potential, ind

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4

Aytbay, Orazbaevich Madreimov. "Assessing Tax Potential of Regions." Journal of Economics, Finance And Management Studies 4, no. 11 (2021): 2308–11. https://doi.org/10.47191/jefms/v4-i11-23.

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This article is devoted to the consideration of methods for assessing tax potential of regions, as well as the factors impacting tax potential. The aim of the research is to review approaches designated to determining the essence of the tax potential concept, as well as to study the factors influencing thereupon. In the process of assessing tax potential of the regions in the analysis, we use the data on budget revenues by region for 2008-2020, regional GDP, investments in fixed assets, tax arrears and the number of operating taxpayers. The analysis of the panel revealed that the impact of reg

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Puspita, Yeni, and Galih Wicaksono. "Potential Analysis And Optimalize Strategy Of Boarding Home Tax In Banyuwangi District." Jurnal Mantik 3, no. 4 (2020): 582–87. https://doi.org/10.5281/zenodo.3702785.

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The purpose of this research is to determine the potential of a boarding house tax and tax revenue optimization strategies boarding house at Banyuwangi Regency. The analytical method uses a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer. Based on information from four sub-districts can be concluded that the total potential of boarding house tax in the Banyuwangi Regency is IDR 717,755,450.00. The strategy needs to be done by the local government to increase boarding house tax revenue are through optimizing the intensification of local tax collection, st

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Binarti, Intan, and Vonny Tiara Narundana. "Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City." International Journal of Research and Review 11, no. 2 (2024): 349–54. http://dx.doi.org/10.52403/ijrr.20240238.

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The purpose of this study is to determine the value of the percentage of the tax potential restaurant and the number of restaurant tax contributions to Pad City Bandar Lampung. This research was conducted at the Regional Legal Tax Management Agency (BPPRD) and used the qualitative descriptive analysis method. The sample of this research is the tax revenue of the restaurant in 2019 with the total 691, 2020, 770 restaurants, 2021, 857 restaurants, and in 2022, 1052 restaurants in Bandar Lampung City are listed in the taxes of local restaurant and local bookkeeping housed at Jalan Doctor Susilo N

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Bychkova, Gul'fira. "TAX POTENTIAL OF A MUNICIPALITY." Bulletin of the Angarsk State Technical University 1, no. 14 (2020): 201–4. http://dx.doi.org/10.36629/2686-777x-2020-1-14-201-204.

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The features of the tax potential of the city district are studied and systematized, rec-ommendations are developed for achieving a compromise between the interests of small businesses and replenishing the budget with their own funds

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Лазарева, Н. В. "Tax potential of the regions." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 660–63. http://dx.doi.org/10.34925/eip.2022.144.7.125.

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Налоговые доходы являются источником доходным поступлений. Исследованы современные особенности налогового потенциала регионов, с учетом запланированных бюджетных показателей на 2023-2025 годы. Обозначены отличительные свойства налогового потенциала региона, который выступает ключевым показателем финансового положения региона, фактором его инновационного технологического развития, источником устойчивого процветания при возрастающем региональном продукте. Обосновано применение методов прямого счета, прогнозных оценок и аналитического метода, позволяющих оценить текущий и прогнозный налоговый пот

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Gulzar, Sadia, Usman Sarwar, Sonia Sattar, Jehanger, Muhammad Usman, and Maria Quibtia. "Tax Audit, Tax Penalty, Religiosity and Tax Compliance." Journal of Asian Development Studies 13, no. 3 (2024): 776–91. http://dx.doi.org/10.62345/jads.2024.13.3.64.

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The purpose of this paper was to investigate the impact of tax audit and tax penalty on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax penalty with tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential taxpayers of Pakistan, after which a total of 247 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS SEM) was devised using SmartPLS software to validate the measurement model and struc

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Czoboly, Gergely, and Gabriella Erdős. "QDMTT’s Alignment With International Obligations With Potential Deviations." Intertax 53, Issue 4 (2025): 362–81. https://doi.org/10.54648/taxi2025025.

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The introduction of a domestic top-up tax system ensures that the investment country has the primary taxing right to collect the tax necessary to reach the global minimum tax level. However, this makes certain types of income tax incentives redundant and makes some of the promises made to the investors in host countries unfulfillable, creating potential tension between qualified domestic top-up tax systems and international investment agreements (IIAs). The current article focuses on the tax strategies available to countries that minimize the conflict between Qualified Domestic Minimum Top-up

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11

Halwa, Qubailah Shobah Ulum, and Mujiyati. "Potential Carbon Tax Imposition in Boosting Low-Carbon Green Economic Activity." International Journal of Business Management and Technology 7, no. 1 (2023): 306–15. https://doi.org/10.5281/zenodo.7690425.

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One effort to combat global warming is the implementation of carbon tax as form of compensation for carbon emissions emitted by polluters, with goal of reducing carbon emissions and changing mindset of emission producers to increase efficiency in producing emissions from their industrial and switching to green economy. The purpose of this research is to determine potential of carbon tax in increasing low-carbon green economy. Coal-fired power plants will be the first to be taxed under the Carbon Tax. The Paiton Coal-fired Power Plant Company Units 1, 2, and 9 in 2019-2021 are sample in this st

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SENOU, Barthélemy Mahugnon. "Un essai d’analyse du potentiel fiscal du Bénin." Revue d’Economie Théorique et Appliquée 4, no. 2 (2014): 181–202. https://doi.org/10.62519/reta.v4n2a4.

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Résumé : L’objectif du présent article est d’analyser le potentiel fiscal du Bénin. L’article utilise un modèle de frontière stochastique pour démontrer que les facteurs structurels tels que le degré d’ouverture de l’économie et le Produit Intérieur Brut réel par habitant déterminent une pression fiscale encore en dessous du potentiel fiscal. Ce potentiel fiscal n’est pas exploité de manière optimale depuis la mise en œuvre des réformes des années 2000. En d’autres termes, le Bénin n’arrive pas à mobiliser de façon satisfaisante son potentiel de ressources fiscales. Ce résultat appelle à une a

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13

Prastya, Heru, and Amrie Firmansyah. "Exploring Hotel Tax Potential In Pesangrahan District." Educoretax 4, no. 1 (2024): 15–22. http://dx.doi.org/10.54957/educoretax.v4i1.631.

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Bapenda DKI Jakarta achieved the revenue target of 5 local taxes out of 13 types of taxes it administers in 2022. Of the five types of local taxes, the Hotel Tax is the only tax administered in all UPPPDs. However, in 2022, the UPPPD of Pesanggrahan District failed to achieve its Hotel Tax revenue target. The challenge in 2024 became more severe due to the withdrawal of the authority to collect some Hotel Tax objects from the Local Government. This study analyzes the potential exploration of several Hotel Tax objects in Pesanggrahan District through a micro approach. Data analysis was conducte

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14

SAPUTRA, Komang Adi Kurniawan, Nyoman Ari Surya DHARMAWAN, Putu Gede Wisnu Permana KAWISANA, and Gde Deny LARASDIPUTRA. "Potential Carbon Tax in Indonesia: A Literature Review." International Journal of Environmental, Sustainability, and Social Science 4, no. 6 (2023): 1670–77. http://dx.doi.org/10.38142/ijesss.v4i6.891.

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This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon e

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15

Murzina, E. A., and M. S. Shemyakina. "Agricultural region development: problems, tax threats, potential." E3S Web of Conferences 224 (2020): 04045. http://dx.doi.org/10.1051/e3sconf/202022404045.

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The article is devoted to the problem of the development of the agro-industrial region. Economic, geopolitical relations, crisis situations, risks of the state and enterprises require the study of methodological support for new functions of tax administration of agribusiness enterprises. The economic security of public law education characterizes the state of the tax system and tax potential, which ensure the sustainable development of the territory. The authors investigated the purpose of tax potential management, one of which is the assessment of the security of the tax territory. For manage

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16

Pessoa, Ana Sofia, and Elise Wendlassida Miningou. "Tax Potential and Revenue Mobilization in Niger." Selected Issues Papers 2025, no. 040 (2025): 1. https://doi.org/10.5089/9798229007221.018.

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Niger faces significant challenges to mobilize revenue, with one of the lowest tax revenue to GDP ratios in the region. This paper estimates the tax revenue gap, which reflects the difference between the actual and the potential tax revenue given economic and institutional context. The tax revenue gap reached 3.4 percent of GDP in 2022 due to gaps in the collection of taxes on goods and services, and international trade taxes. To enhance revenue mobilization, it is essential to rationalize VAT exemptions and the reduced rates on specific products, reform excise and property taxes, and strength

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17

Mangoting, Yenni, Retnaningtyas Widuri, Dean Charlos Padji Dogi, and Rosalia Gabronino. "Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance." Jurnal Akuntansi dan Keuangan 26, no. 2 (2024): 77–90. https://doi.org/10.9744/jak.26.2.77-90.

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This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodol

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18

Grigorian, David A., and Hamid Reza Davoodi. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection." IMF Working Papers 07, no. 106 (2007): 1. http://dx.doi.org/10.5089/9781451866704.001.

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19

S. Simbachawene, Method. "Improving Tax Revenue Performance in Tanzania: Does Potential Tax Determinants Matters?" Journal of Finance and Economics 6, no. 3 (2018): 96–102. http://dx.doi.org/10.12691/jfe-6-3-3.

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20

Farhan, Nisreen H. "São tomé and Príncipe: Domestic Tax System and Tax Revenue Potential." IMF Working Papers 09, no. 215 (2009): 1. http://dx.doi.org/10.5089/9781451873627.001.

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21

Molero, Juan Carlos, and Francesc Pujol. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter." Journal of Business Ethics 105, no. 2 (2011): 151–62. http://dx.doi.org/10.1007/s10551-011-0955-1.

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22

Owens, Jeffrey, and Sabina Hodžić. "Policy Note: Blockchain Technology: Potential for Digital Tax Administration." Intertax 50, Issue 11 (2022): 813–23. http://dx.doi.org/10.54648/taxi2022087.

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Currently, blockchain is one of the most innovative emerging digital technologies. As such, it can undermine traditional business models and revolutionize tax administration. This objective of this article is to present the potential of blockchain technology in the administration of specific tax categories such as payroll taxes, value added tax, international taxes, and customs. It also analyses blockchain technology’s strengths, weaknesses, opportunities, and threats (SWOT) with a focus on tax administration. As a generator of a substantial amount of information, tax administration requires r

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23

Podstawka, Marian Grzegorz. "DILEMMAS RELATED TO POTENTIAL CHANGES IN TAXATION OF FARMS." Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach. Seria: Administracja i Zarządzanie 51, no. 51 (2020): 5–15. http://dx.doi.org/10.34739/zn.2020.51.01.

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Polish farms are burdened with the following taxes: agricultural tax, forestry tax, property tax, motor vehicle tax, VAT, and excise tax. The research showed that small farms suffered losses in the years 2014-2018. However, income made by small farms (income of EUR 8,000 to 25,000) was burdened with all taxes ranging from 29.9% in 2014 to 67.05% in total. In 2018, middle-sized farms with income between EUR 50,000 and EUR100,000 had a share of all taxes in their income of about 4-6%. Very large farms (>EUR 500,000 of income) had a symbolic tax burden of ca. 1%. In the case of the tax burden

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24

San, Suzana, Nik Zam Nik Wan, Syuhaila Razak, et al. "POTENTIAL FACTORS MOTIVATING TAX COMPLIANCE AMONG SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)." Advanced International Journal of Business, Entrepreneurship and SMEs 5, no. 16 (2023): 56–65. http://dx.doi.org/10.35631/aijbes.516006.

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Tax compliance is a compliance of taxpayers with the tax law of the country in terms of declaring their income, filing a return and paying any taxes that are due on time. Tax compliance is essential for the government and tax authorities to achieve the revenue collection target as taxes are the main sources of income to the country. The Inland Revenue Board in Malaysia (IRBM) has recorded 17% increase of tax collection in 2021 compared to 2020. In 2021, more than RM140 billion was collected from three million people and more than 400,000 businesses. Small and medium-sized enterprises (SMEs) pl

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25

Bivainis, Juozas, and Ilona Skačkauskienė. "Analysis of the Methodological Potential in Evaluating Tax System." Business: Theory and Practice 8, no. (2) (2007): 57–67. https://doi.org/10.3846/btp.2007.10.

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In evaluating such a complex phenomenon as tax system one has to resolve some problems. The largest one is that there has not been created a method for evaluating tax system that would be acceptable to most of the tax theorists and practitioners: it is difficult to define clearly measurable parameters for ever changing criteria of tax system evaluation. Having systematized the suggestions for evaluating tax system contained in specialized literature, there has come to light three methods of essentially different contents: 1) classical principles of taxation with their characteristic indices, 2

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26

Staroverova, Olga V. "TAX POTENTIAL AS AN ELEMENT OF THE BUDGET EQUALIZATION SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 158 (2025): 160–66. https://doi.org/10.36871/ek.up.p.r.2025.05.02.019.

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This article is devoted to tax potential as an element of the budget equalization system. It examines the factors determining the tax potential of the state, as well as the question of how to stimulate (increase) tax potential. After all, an increase in tax potential ensures sustainable financing and helps to significantly implement social and economic programs of the state. Effective use of tax potential helps to reduce the debt burden, depending on the principles of forming the central budget. Changes in tax potential depend on a number of fundamental factors: economic market conditions, dem

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27

Osipov, Stepan L., and Elena S. Osipova. "VARIABLE MODELS FOR MEASURING TAX POTENTIAL." Scholarly Notes of Komsomolsk-na-Amure State Technical University 2, no. 4 (2010): 135–43. http://dx.doi.org/10.17084/2010.iv-2(4).21.

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28

Generalova, Anastasiya Mikhaylovna. "ESTIMATION OF MUNICIPALITY REGIONAL TAX POTENTIAL." V mire nauchnykh otkrytiy, no. 9.1 (November 30, 2014): 408. http://dx.doi.org/10.12731/wsd-2014-9.1-4.

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29

Goncharenko, L. I., and A. S. Advokatova. "Professional Income Tax: Risks and Potential." Economics, taxes & law 13, no. 6 (2020): 131–40. http://dx.doi.org/10.26794/1999-849x-2020-13-5-131-140.

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30

Isayeva, Sh M. "Tax potential and its main components." Herald of Dagestan State University 31, no. 3 (2016): 65–71. http://dx.doi.org/10.21779/2500-1930-2016-31-3-65-71.

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31

Hammond, Peter J. "Project evaluation by potential tax reform." Journal of Public Economics 30, no. 1 (1986): 1–36. http://dx.doi.org/10.1016/0047-2727(86)90075-7.

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32

Ihsan, Muhammad, and Devina Aurellia Rakasiwi. "Burp tax: Regulation and revenue potential in Indonesia." Educoretax 4, no. 10 (2024): 1287–303. http://dx.doi.org/10.54957/educoretax.v4i10.1133.

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The increasingly urgent phenomenon of climate change requires concrete actions from various sectors, including the livestock sector which is a significant contributor to greenhouse gas emissions, particularly methane. This study explores the potential of implementing Burp Tax in Indonesia as a regulatory mechanism to reduce methane emissions from beef and dairy cattle farms. By referring to New Zealand's experience as a Burp Tax pioneer, this study analyzes the policy scheme that includes tax subjects, tax objects, tariffs, and fair and efficient collection mechanisms. In addition, this study

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33

Murtozaeva, Zarnigor Komol qizi, and Umida Asanaliyevna Yuldasheva. "IMPROVING THE IDENTIFICATION AND ASSESSMENT OF THE TAX POTENTIAL OF THE REGIONS." PEDAGOGS international research journal 5, no. 1 (2022): 184–93. https://doi.org/10.5281/zenodo.6349286.

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Annotation:  Due  to  the  fact  that  the  tax  potential  determines  future  tax  revenues  to  budgets  of  all  levels,  the  assessment  of  its  value  provides  for  the  development of strategic directions of the tax policy of the region by optimizing the  fiduciary burden of Real income planning. 

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Demydenko, Svitlana, and Viktor Demydenko. "METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF THE TAX POTENTIAL OF THE REGIONS OF UKRAINE." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 60 (April 19, 2021): 72–80. http://dx.doi.org/10.24025/2306-4420.1.60.2021.228615.

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The article considers the essence and main properties of the tax potential of the region. The structure of tax potential, including three main components – realized, unrealized and forecasted ones – is studied. It is proved that the main sources of tax potential formation are potential tax revenues, opportunities of taxpayers, tax base resources and rates.  The results of an analysis of tax revenues structure in Consolidated Budget of Ukraine for 2013–2019 have shown that the actual tax revenues, forming the realized component of the tax potential, occupy the largest share among all type

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35

Bammens, Niels, and Dieter Bettens. "Article: The Potential Impact of Pillar Two on Tax Incentives." Intertax 51, Issue 2 (2023): 155–69. http://dx.doi.org/10.54648/taxi2023018.

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After lengthy negotiations, the OECD proposed its model rules on Global Anti-Base Erosion Rules (GloBE) on 20 December 2021. They impose a minimum tax rate of 15% on large multinational companies wherever they operate. Consequentially, the GloBE rules are intended to render tax incentives ineffective to the extent that they reduce the effective tax rate (ETR) on in-scope entities below 15%. Moreover, tax competition should also level off at 15% as tax incentives would no longer increase the attractiveness of a jurisdiction to the extent that they reduce the ETR below this amount. Nevertheless,

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Brown, Catherine, and Elizabeth Whitsitt. "Implementing Pillar Two: Potential Conflicts with Investment Treaties." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (2023): 189–207. http://dx.doi.org/10.32721/ctj.2023.71.1.sym.brown.

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A key objective of pillar two is to coordinate a minimum 15 percent tax on the GloBE income of certain in-scope multinational enterprises. This objective has been driven by the Organisation for Economic Co-operation and Development and focuses on global cooperation and model rules to calculate and collect the proposed tax. Tax is also a key driver in investment decisions. By design or default, the pillar two rules will clash with the typical tax incentives offered by countries to attract foreign direct investment, including tax holidays, lower tax rates, exemptions, and accelerated depreciatio

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Maksym, V. L., and M. V. Kunytska-Iliash. "Tax potential of agricultural enterprises in Ukraine." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 27, no. 105 (2025): 113–18. https://doi.org/10.32718/nvlvet-e10517.

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The article examines the tax potential of agricultural enterprises in Ukraine by the main types of taxes in the period 2015-2023. An analysis of the main results of the activities of agricultural enterprises, in particular the dynamics of income from sales of products, production costs, and net profit, is carried out. The most significant factors in the formation of tax potential in agricultural enterprises are studied with the justification of cause-and-effect relationships. The tax potential of agricultural enterprises in Ukraine is calculated in terms of different types of taxes, as well as

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Batashev, Ruslan Vakhaevich. "Essential Characteristics and Factors of Development of Territorial Tax Potential." Revista Gestão Inovação e Tecnologias 11, no. 4 (2021): 513–24. http://dx.doi.org/10.47059/revistageintec.v11i4.2125.

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39

Annathasia, Puji Erasashanti, Nurul Azizah Siti, Endah Winarti Ch., Wahyuningsih Erna, and Ferry Cahaya Yohanes. "Tax Management Strategy in Dealing with Corporate Income Tax Audit." International Journal of Current Science Research and Review 06, no. 01 (2023): 474–82. https://doi.org/10.5281/zenodo.7557127.

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<strong>ABSTRACT:</strong> The purpose of this study is to analyze the strategy, implementation, and evaluation of tax management in facing corporate income tax audits at PT.ABC. The research method used in this study is descriptive qualitative. The data used in this study were obtained from interviews, observations, document reviews and online research. This research was conducted at PT.ABC for year 2020. The results of the research related to the implementation of tax management strategies in facing tax audits in 2020 are that PT.ABC only carries out tax management strategies in the form of

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40

Berahim, Nur, Mohd Nadzri Jaafar, and Ainur Zaireen Zainudin. "Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities." Vol. 9, Number 2, 2019 9, Number 2 (2019): 1–21. http://dx.doi.org/10.32890/jbma2019.9.2.1.

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Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax

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Antoshkina, A. V., O. Yu Martynenko, and O. V. Tockachev. "TAX POTENTIAL OF THE KRASNODAR TERRITORY: EVALUATION AND WAYS OF IMPROVEMENT." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 63–67. http://dx.doi.org/10.31775/2305-3100-2018-3-63-67.

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The article deals with the system of indicators used in the existing tax statistics and allows to assess the tax potential of the region. For a reliable quantitative assessment of the effectiveness of the fiscal policy of the Krasnodar region was carried out a preliminary analysis of tax statistics for 2015-2017, in particular: tax revenues and fees to the regional budget, indicators of tax arrears to the regional budget, regional tax revenues to the budget of the Russian Federation, indicators of tax arrears to the budget of the Russian Federation (by types of taxes). On the grounds of the re

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Berahim, Nur, Mohd Nadzri Jaafar, and Ainur Zaireen Zainudin. "Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities." Journal of Business Management and Accounting 9, no. 2 (2020): 1–21. http://dx.doi.org/10.32890/jbma2019.9.2.8722.

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Non-tax revenue trends and their potential have received less attention than propertytax, which is the primary source for most Malaysian local authorities (LAs). This paperhighlights the examination conducted on potentials and strategies adopted by eachLA investigated to maximize return from non-tax revenue. In doing this, qualitativeapproach using secondary data acquired from financial reports and primary data fromin-depth interviews was employed. Ten LAs were selected through purposive sampling.The trend of revenue collection among the selected LAs and the strategies to improvenon-tax revenu

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Austin, Chelsea Rae. "The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers' Inferences." Journal of the American Taxation Association 41, no. 1 (2018): 1–30. http://dx.doi.org/10.2308/atax-52135.

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ABSTRACT While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that is the result of firms' deliberate actions. However, measures of firms' tax avoidance can also be affected by factors outside the firms' control—tax surprises. This study examines potential complications caused by tax surprises when measuring tax avoidance by focusing on one specific type of surprise tax savings—the unanticipated tax benefit from employees' exercise of stock options. Because the cash effective tax rate (ETR) includes the benefits of this tax surprise, the cash ETR mismeasure

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Lawler, K., and F. Ali Al-Sayegh. "Potential Tax Reforms and Kuwait Economic Growth." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 202 (2019): 42–48. http://dx.doi.org/10.17721/1728-2667.2019/202-1/6.

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The objective of this study is to identify whether tax reforms are viable in Kuwait in order to create more government income from sources other than oil. The study examines the relationship between the changes in tax revenues, changes in oil revenue and changes in GDP in Kuwait using time series data from 1998 to 2015. The Augmented Dickey-Fuller (ADF) is used to check for the existence of a unit root. The cointegration test is applied to test for long term relationships between variables using the General Least Square (GLS) method of estimation. The results of the tests find that the impact

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LOGINOV, M. P., and A. S. ROGACHEV. "TAX POTENTIAL OF SPECIAL TAX REGIMES SMALL BUSINESS IN THE SVERDLOVSK REGION." Scientific Works of the Free Economic Society of Russia 237, no. 5 (2022): 278–308. http://dx.doi.org/10.38197/2072-2060-2022-237-5-278-308.

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The level of economic development of the territory is strongly influenced by large business. Because the size of the production potential and the financial condition of the territory depend on it. At the same time, it should be noted that an equally important economic part of the market mechanism is small business. The purpose of the study: to analyze the volume of tax deductions to the budget of the Sverdlovsk region under special tax regimes applied by small businesses in 2014–2018 and to identify the advantages and disadvantages of taxation of SMEs in the region. The subject of the study is

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Rogachev, A. S., M. P. Loginov, and N. V. Usova. "Analyzing Tax Potential in the Context of Regional Development Initiatives." AlterEconomics 20, no. 3 (2023): 663–90. http://dx.doi.org/10.31063/altereconomics/2023.20-3.9.

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This study addresses the challenge of aligning state support, primarily in the form of national projects, with the development of small and medium-sized businesses. The realization of this task, however, is hampered by the existing tax legislation. The aim of this study is to assess the tax potential of a particular region (Sverdlovsk region, Russia) within the broader framework of regional development initiatives. The study relies on a variety of methods, including fiscal, resource-based, institutional, inter-budgetary, productive, reproductive, and transactional methods for assessing the tax

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Franceschetto, Henrique. "The Blockchain Technology and Tax Compliance: Possibilities and Potential Uses." Journal of Law and Corruption Review 4 (July 12, 2022): e069. http://dx.doi.org/10.37497/corruptionreview.4.2022.69.

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This work represents a study aimed at exploring the relationship between Tax Compliance and the distributed ledger technology known as "Blockchain," without fully exhausting the subject matter. The main objective is to clarify and demonstrate the potential uses of Blockchain technology in facilitating corporate tax compliance. The anticipated potentials of this technology are just as significant as the possibilities it offers for tax authorities in terms of monitoring tax collection, which will also be addressed. The study adopts an inductive method and relies on research conducted throu

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Fransiska Irmawanti Usnaat, Henrikus Herdi, and Paulus Libu Lamawitak. "Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021." Populer: Jurnal Penelitian Mahasiswa 2, no. 3 (2023): 198–228. http://dx.doi.org/10.58192/populer.v2i3.1237.

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The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of l

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Probowulan, Diyah, and Achmad Syahfrudin Zulkarnnaeni. "Measuring potential tax non-compliance in the Indonesian tax system: A meta-analysis." Indonesian Accounting Review 12, no. 2 (2022): 135. http://dx.doi.org/10.14414/tiar.v12i2.2821.

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This study aims to assess, firstly, the potential for taxpayers' non-compliance from previous studies that are dominant between tax avoidance and tax evasion due to active resistance in the taxation system in Indonesia. Secondly, it also tries to assess and parse the ability of the taxation system in Indonesia to prevent taxpayers from being disobedient. This study used a meta-analysis for the data analysis with the moderating variable regression equation of the taxation system. The results show that high tax sanctions and stable financial conditions can minimize the potential for tax non-comp

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Musaeva, Khaibat Magomedtagirovna, and Mazika Musabekovna Imanshapieva. "Realization of the fiscal and regulatory potential of the corporate income tax." Налоги и налогообложение, no. 3 (March 2024): 24–34. http://dx.doi.org/10.7256/2454-065x.2024.3.70642.

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The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid

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