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Journal articles on the topic 'Tax system reform'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Barka, M. Hafid, and M. Mohammed Saber Hassainate. "La Lente Evolution Du Système Fiscal Marocain : Les Faits Et Les Enseignements." European Scientific Journal, ESJ 14, no. 4 (2018): 116. http://dx.doi.org/10.19044/esj.2018.v14n4p116.

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The present work aims to analyze the evolution of the Moroccan tax system from the independence to the implementation of the tax reform of the 1980s in order to draw the lessons and to be able to decide on its future evolutions. Indeed, fiscal developments and "reforms" succeeded one another since the independence in 1956, with no significant evolution in the Moroccan tax system inherited from the French protectorate. Yet this system was characterized by imbalances; inconsistencies and inequities. A profound tax reform has become inevitable. After an undue delay; The Government has proceeded f

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Su Dinh, Thanh, Trung Bui Thanh, and Kien Tran Trung. "Reforms of Tax System in Vietnam in Response to International Integration Commitments until 2020." Journal of Asian Business and Economic Studies 22, no. 02 (2015): 02–26. http://dx.doi.org/10.24311/jabes/2015.22.2.08.

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Vietnam’s taxation system has undergone fundamental reforms since the 1990s. Tax reform program of the 2000–2010 period was conducted successfully, putting in place a tax system appropriate to the market economy and necessary legal conditions for accession to the World Trade Organization and international integration. After over 20 years of tax reform, taxation capacity has been improved; raising tax revenue is comparable to economic and structural potentials of tax system. The Vietnamese Prime Minister ratified a tax system reform strategy for 2010–2020 with ambitious target of tax revenue at

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Bierbrauer, Felix J., Pierre C. Boyer, and Emanuel Hansen. "Pareto‐Improving Tax Reforms and the Earned Income Tax Credit." Econometrica 91, no. 3 (2023): 1077–103. http://dx.doi.org/10.3982/ecta18600.

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We develop a new approach for the identification of Pareto‐improving tax reforms. This approach yields necessary and sufficient conditions for the existence of Pareto‐improving reform directions. A main insight is that “Two brackets are enough”: When the system cannot be improved by altering tax rates in one or two income brackets, then there is no continuous reform direction that is Pareto‐improving. We also show how to check whether a given tax reform is Pareto‐improving. We use these tools to study the introduction of the Earned Income Tax Credit (EITC) in the United States in 1975. A robus

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Maswadeh, S. "Tax System Reform as a Challenge to Economic Reform: A Case Study of Jordan." Economy of Regions 19, no. 2 (2023): 575–85. http://dx.doi.org/10.17059/ekon.reg.2023-2-21.

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Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the poor and middle class. Thus, this study came to investigate the effect of the tax revenue structure in Jordan on economics reform indicators (per individual income growth rate, public debt, openness trade, and inflation) as a challenge to the economic reform. The study population consists of the public sector of the ministries and public sector dep

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Yossinomita, Yossinomita, Rina Hartanti, Rosmeli ., Junaidi Junaidi, Fathiyah Fathiyah, and Arna Suryani. "The Impact of Tax Reform on Tax Ratios: A Comparative Analysis of the Transition from the Official Assessment System to the Self-Assessment System in Indonesia and Selected Asian Countries." Journal of Tax Reform 11, no. 2 (2025): 282–305. https://doi.org/10.15826/jtr.2025.11.2.202.

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This study examines Indonesia’s transition from the Official Assessment System (OAS) to the Self-Assessment System (SAS) and compares it with India, Malaysia, and the Philippines. Understanding these shifts is crucial for designing adaptive tax policies, as tax ratios reflect fiscal health. Using a quantitative approach, this research analyzes pre- and post-reform tax ratio data and applies the Granger Toda-Yamamoto methodology to explore causal relationships between tax reforms, tax ratios, inflation, and exchange rates. The findings highlight varied tax reform effectiveness. Indonesia’s tax

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Liu, Lin. "The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor." SHS Web of Conferences 188 (2024): 02002. http://dx.doi.org/10.1051/shsconf/202418802002.

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Common prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal. In the past ten years, China has continuously carried out tax reform and achieved good results. Previous scholars have conducted in-depth research on China’s tax reform from multiple perspectives. Previous research has focused on the impact of tax policy on China’s economic growth, exploring how taxes stimulate or constrain the development of different industries and regions. And early research focused on social equity issues, examining th

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Dr., Pravin Shamrao Jadhav, and Ranjana Prashant Shinde Dr. "The Need for Change in the Tax System of India." International Journal of Advance and Applied Research S6, no. 6 (2025): 278–81. https://doi.org/10.5281/zenodo.15067228.

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<em>The tax system of India plays a pivotal role in supporting the economy, ensuring equitable distribution of wealth, and financing government expenditures. However, over the years, it has evolved to become increasingly complex, inefficient, and inequitable, necessitating reform. This paper examines the key challenges facing the Indian tax system, including high tax evasion, complex compliance procedures, a regressive tax structure, and a heavy reliance on indirect taxes. It analyzes the impact of these issues on the economy and highlights the pressing need for a tax overhaul that promotes tr

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Warren, Neil. "The Tax Issues That Will Not Go Away." Economic and Labour Relations Review 6, no. 1 (1995): 17–40. http://dx.doi.org/10.1177/103530469500600102.

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The last decade has seen major changes made to the taxation system in Australia. However, these changes have been primarily concerned with income tax reform. Three areas of the tax reform remain outstanding - wealth taxation, State tax reform and commodity tax reform. Wealth taxation has proven a politically sensitive issue subject to little public discussion, a situation not helped by a lack of data on wealth distribution in Australia. State taxation has been the focus of more public debate through a number of Government funded reviews but despite this, few of these report's recommendations h

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Huang, Wei. "Ownership, tax and intercorporate loans in China." International Journal of Accounting & Information Management 27, no. 1 (2019): 111–29. http://dx.doi.org/10.1108/ijaim-09-2017-0114.

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Purpose This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging market setting. Design/methodology/approach China’s Enterprises Income Tax reform in 2008 abolished its previous multiple-tiers tax system under which foreign direct investment (FDI) firms enjoyed preferential tax rates than domestic firms by introducing a new unified-rate tax system. Using difference-in-differences tests, the author analyzes changes of controlling shareholders tunneling through intercorporate loan

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Luneva, Evgeniya I. "HISTORICAL AND MODERN TRENDS OF TAX REFORMS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/2, no. 159 (2025): 177–83. https://doi.org/10.36871/ek.up.p.r.2025.06.02.019.

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The reform of the tax system in the Russian Federation is driven by the government’s desire to create a more equitable and efficient economic model. Over the past decades, the tax system has repeatedly undergone changes aimed at improving tax collection and stimulating economic growth. In modern conditions, when the country’s economy is experiencing both internal and external challenges, effective taxation is becoming a key tool for strengthening public finances and supporting social policy. Thus, the study and analysis of tax reforms are of particular importance for understanding their impact

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Kot, Sebastian, and Ján Dobrovič. "Process Model of the Economic Efficiency of the Financial Administration of an EU Member State." SHS Web of Conferences 90 (2021): 01009. http://dx.doi.org/10.1051/shsconf/20219001009.

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The current reform of Slovakia’s tax system is a part of the country’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. However, its implementation in practice is problematic due to the attitudes and problems of both the professional public and business entities. The aim of this contribution is to help students and business entities to understand the tax system reforms. The contribution is based on information from the main actors of the tax reforms. The data were obtained during 3 months (2019 – 2020) using the questionn

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Torreão, André D. Albuquerque, and Carla Viana Dendasck. "Tax reform in Brazil: An analysis from the perspective of modernizing the tax system." Núcleo do Conhecimento 09, no. 11 (2021): 88–98. https://doi.org/10.32749/nucleodoconhecimento.com.br/law/perspective-of-modernizing.

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This article aims to reflect on tax reform in Brazil from the perspective of seeking modernization of the tax system. The methodology used was a literature review, which was responsible for supporting and providing foundations for a connection between the search for solutions to issues related to tax reform and the perspective of modernization of public spheres. In conclusion, it was observed that this theme still requires in-depth investigation as its challenges become increasingly complex.

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Wang, Zhiyuan, Jagdeep Singh-Ladhar, and Howard Davey. "Business tax to value-added tax reform in China." Pacific Accounting Review 31, no. 4 (2019): 602–25. http://dx.doi.org/10.1108/par-12-2018-0117.

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Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013). Design/methodology/approach The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 cu

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Radvan, Michal. "Taxation in Democratic Czechoslovakia and the Independent Czech Republic." Intertax 49, Issue 8/9 (2021): 725–28. http://dx.doi.org/10.54648/taxi2021071.

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The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for the slower transformation of Czechoslovakian tax law. Most of the tax acts that were valid in socialist Czechoslovakia remained in force after the Velvet Revolution; however, they were amended in 1990 with regard to the aim of the tax reform being prepared for 1993. In August 1992, the decision to spli

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Tang, Yuquan. "Research on the Impact of Tax Administration Digitalization Reform on the Quality of Government Audit: Empirical Evidence from the Golden Tax III Project." Highlights in Business, Economics and Management 36 (July 17, 2024): 11–24. http://dx.doi.org/10.54097/mk09gj29.

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Digital Conversion is an essential step towards tax administration reform, as it expands the methods of tax administration and enhances its efficiency. This text probes into the influence of tax governance digitalization reform on the quality of government audits, using the Golden Tax III Project in an almost natural setting. A double difference pattern is constructed for this purpose. The digitization reform of tax governance has been found to enhance the quality of government audit by increasing the diaphaneity of government fiscal message and tax revenues. However, the impact of this reform

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Mayasari, Risa, and I. Made Narsa. "Kajian Kritis Terhadap Strategi Reformasi Perpajakan Dalam Menyambut Era Digital." E-Jurnal Akuntansi 30, no. 2 (2020): 414. http://dx.doi.org/10.24843/eja.2020.v30.i02.p11.

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The research aims to find and uncover the challenges of implementing tax reform in the digital age and formulate suitable strategies for tax reform. This research use descriptive qualitative, which use secondary data, collected in two stages, namely: searching and collecting relevant literature, and determining categories, and analyzing data with qualitative techniques. The results of the study revealed tax reform faces an increasingly greater challenge in the digital age, which is not only the challenge of increasing the capability and integrity of the tax authority, but also the challenge of

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Bekoe, William, Michael Danquah, and Sampson Kwabena Senahey. "Tax reforms and revenue mobilization in Ghana." Journal of Economic Studies 43, no. 4 (2016): 522–34. http://dx.doi.org/10.1108/jes-01-2015-0007.

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Purpose The purpose of this paper is to comprehensively examine Ghana’s tax reform programme and investigate whether it has facilitated the revenue mobilization capacity of the overall tax system and of individual taxes on the basis of estimates of tax buoyancies and elasticities. Design/methodology/approach This study uses the proportional adjustment approach to estimate tax buoyancies and elasticities of the overall tax system and of individual taxes for the pre and post tax reform period over the 1970-2013 period. Findings The results show that in general, tax reforms had a positive influen

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Ballentine, J. Gregory. "The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act." Journal of Economic Perspectives 6, no. 1 (1992): 59–68. http://dx.doi.org/10.1257/jep.6.1.59.

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In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income ta

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Özgün, Burcu, and Pınar Güre. "A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM." Ekonomik Yaklasim 31, no. 117 (2020): 1. http://dx.doi.org/10.5455/ey.17301.

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Bierbrauer, Felix J., Pierre C. Boyer, and Andreas Peichl. "Politically Feasible Reforms of Nonlinear Tax Systems." American Economic Review 111, no. 1 (2021): 153–91. http://dx.doi.org/10.1257/aer.20190021.

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We study reforms of nonlinear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus on the United States. We show that past reforms have, by and large, been monotonic. We also show that support by the median voter was aligned with majority support in the population. Finally, we develop sufficient statistics that enable to test whether a given tax system admits a politically feasible ref

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Peiyong, Gao. "Tax Reform in China: Past Performance and Future Challenges." Public Finance and Management 8, no. 4 (2008): 638–55. http://dx.doi.org/10.1177/152397210800800404.

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China's current tax structure was introduced by its 1994 tax reform which holds the most important position in China's modern history on account of its scale and implications. Putting tax system building under the background of market economy, the reform has established a basic framework of China's tax system meeting the requirements of market economy. in its 13 years’ operation, China's current tax system has played a significant role in China's economic and social development. However, some contradictions between current tax system and economic and social environments have arisen. as a resul

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DAVLETSHIN, Takhir G. "Reforming the Russian tax system: Problems and solutions." International Accounting 22, no. 8 (2021): 922–50. http://dx.doi.org/10.24891/ia.24.8.922.

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Subject. The article examines the main shortcomings of the Russian tax system and prerequisites of the tax reform at the present stage, and analyzes the RF government’s tax initiatives. Objectives. The article aims to find ways of reforming the tax system into an effective one, stimulating economic growth and ensuring the revenue growth of the budget system, and maximum involvement of business entities in the legal field. Methods. For the study, we used the general scientific approaches and methods. Results. The article introduces a concept of reforming basic taxes, supplementing the tax syste

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Boadway, Robin, and Jean-François Tremblay. "The Implications of Pillar Two for Corporate Tax Reform." Canadian Tax Journal/Revue fiscale canadienne 71, no. 2 (2023): 471–87. http://dx.doi.org/10.32721/ctj.2023.71.2.sym.boadway.

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Recent proposals for corporate tax reform in Canada call for changing the existing tax on shareholder income to a tax on rents or above-normal profits. A feasible option would be an allowance for corporate equity (ACE) system based on the territorial principle. Canada has agreed to the approach to international corporate tax reform developed by the Organisation for Economic Co-operation and Development, including the pillar two minimum tax proposal. We explore the compatibility of adopting pillar two with the ACE system. Several elements of pillar two would complement moving to an ACE system.

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Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (1988): 93–114. http://dx.doi.org/10.1068/c060093.

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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the em

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Graetz, Michael J. "Tax Reform Unraveling." Journal of Economic Perspectives 21, no. 1 (2007): 69–90. http://dx.doi.org/10.1257/jep.21.1.69.

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The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation's tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proclaimed it “the best antipoverty measure, the best pro-family measure, and the best job-creation measure ever to come out of the Congress of the United States.” The law's rate reductions and base broadening reforms were mimicked throughout the countries belonging to the OECD. Even at the time, however, reading the paeans to this legislation was

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Molodykh, Vladimir A. "REFORMING NATIONAL TAX SYSTEMS IN THE CONTEXT OF COUNTERING THE SHADOW ECONOMY: THE EXPERIENCE OF CHINA AND MEXICO." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/4, no. 151 (2024): 176–82. https://doi.org/10.36871/ek.up.p.r.2024.10.04.022.

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The reform of national tax systems affects the incentives faced by firms and employees, and therefore has an impact on the dynamics of the shadow sector of the economy. The structure and administration of the tax system also affects the cost of doing business and costs, affecting both producers and households, which affects the extent of tax evasion. The results of the study showed that the results of welfare- oriented reforms in China and Mexico can damage the normal functioning of the economic system if market mechanisms and principles of tax competition are violated. Therefore, in an attemp

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Wang, Yu kun, and Zhang Li. "Underground economy and GDP growth: Evidence from China’s tax reforms." Journal of Tax Reform 7, no. 1 (2021): 87–107. http://dx.doi.org/10.15826/jtr.2021.7.1.092.

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Since 1991, China has implemented two significant tax reforms. The first reform, in 1994, was a large-scale adjustment of the tax distribution system between the central and local governments, and the second reform, in 2012, replaced business tax with value-added tax. Also, the size of China’s underground economy decreased from 13.55% in 1995 to 12.30% in 2016. The paper presents an evaluation of the effect of the two tax reforms and the existing underground economy on GDP growth in China. GDP is defined as explained variable, the explanatory variables include: the ratio of declared income to

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Saputra, Tri Eka, and Rahmat Eko Prabowo. "Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System." Advances in Taxation Research 3, no. 1 (2025): 15–27. https://doi.org/10.60079/atr.v3i1.424.

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Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia. It investigates how distributive and procedural fairness, financial literacy, and socio-economic dynamics shape trust, compliance, and acceptance of tax policies. Research Design and Methodology: The study employs a qualitative approach, using a Systematic Literature Review (SLR) to synthesize insights from recent theoretical and empirical studies. Integrating key findings from interdisciplinary research

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Zhao, Dan. "A New Round of Fiscal and Tax Reform: A Discussion on Implementing Uniform Taxation on Labor Income." Journal of Economics and Public Finance 10, no. 4 (2024): p20. http://dx.doi.org/10.22158/jepf.v10n4p20.

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The "Decision on Further Deepening Comprehensive Reforms and Accelerating the Process of Chinese-style Modernization," which was smoothly reviewed and approved at the government conference, "Improving the personal income tax system that combines comprehensive and categorical taxation... and implementing uniform taxation on labor income." This clarifies the direction of personal income tax reform. Based on an analysis and comparison of tax burdens and tax base data for different tax items of personal income tax from 2018 to 2022, this article finds significant differences in tax burdens between

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Irianto, Edi Slamet. "Transformation of Politics of Tax Law to Create a Fair and Efficient Tax Collection System." Lex Publica 7, no. 1 (2020): 1–10. http://dx.doi.org/10.58829/lp.7.1.2020.1-10.

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In the context of the challenges of tax policy in creating a fair and efficient tax collection system, the politics of tax law needs to be transformed. Tax Law is a collection of regulations used to regulate the legal relationship between the State as a tax collector and the public as taxpayers. The purpose of tax law in general is to create justice in tax collection by the authorities to the public as taxpayers. Policymakers should be aware that the introduction of new tax expenditures and the introduction of special tax treatment for certain groups of taxpayers can create new special interes

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Joselin, Vincent Alexis, Temy Setiawan, and Ernie Riswandari. "Indonesia Core Tax System: Road Map to Implementation 2024." International Journal of Economics, Business and Management Research 08, no. 06 (2024): 46–56. http://dx.doi.org/10.51505/ijebmr.2024.8604.

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This research aims to determine the effectiveness of implementing the core tax system in Indonesia which will soon be launched in 2024 by inviting several experts in the field of taxation to obtain a number of responses or explanations regarding the core tax system in Focus Group Discussion activities. This is a full qualitative research, primary data was obtained from a focus group discussion which was attended by more than 100 participants, followed by distributing questionnaires to FGD participants to find out how much knowledge they have in responding to this core tax system. As a result f

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Dixon, D., and C. Foster. "Social Security Constraints on Tax Reform." Environment and Planning C: Government and Policy 6, no. 1 (1988): 21–40. http://dx.doi.org/10.1068/c060021.

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The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985 tax debate, and the nature of constraints on the reform process are all examined. The argument is, by a system of refundable tax credits, joint reform is possible without going down the path of full integration.

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Iyidiobi, F. C., F. C. Iyidiobi, and C. I. Ezugwu. "Effect of Tax Reforms on Federal Government Internally Generated Revenue in Nigeria." International Journal of Advanced Finance and Accounting 3, no. 4 (2022): 20–34. https://doi.org/10.5281/zenodo.7192706.

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<em>This study examined the effect of tax reforms on Federal Government Internally Generated Revenue in Nigeria for the period 2005 - 2020. The specific objectives are to evaluate effect of petroleum profit tax reform and company income tax reform on internally generated revenue system in Nigeria. The theoretical underpinning of this study is based on the Ability-to-pay theory. The study was an ex-post-facto research which made use of secondary data obtained from the Central Bank Statistical Bulletin. The study employed descriptive statistics and graphical representation using E-Views 10 softw

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Ishchuk, Tatyana Leonidovna, and Ayagyul Serikovna Baimukhametova. "Historical experience of the reforms of taxation of private entities in Russia and the Republic of Kazakhstan." Налоги и налогообложение, no. 1 (January 2020): 58–83. http://dx.doi.org/10.7256/2454-065x.2020.1.32344.

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The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article p

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Rai, Pooja Yashwanth, and Dr Arvind Saxena. "A Review of Direct Taxation in India: Evolution, Challenges, and Reform Initiatives." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 04 (2024): 1–8. https://doi.org/10.55041/ijsrem29162.

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India's direct tax regime has been a critical pillar in the country’s fiscal architecture, playing a central role in revenue mobilization, economic regulation, and social equity. Since independence, the structure and administration of direct taxes—including income tax, corporate tax, and capital gains tax—have undergone extensive reforms to align with changing macroeconomic conditions and global best practices. This review paper presents a detailed analysis of the evolution, challenges, and reform initiatives in India's direct taxation framework. Beginning with the pre-independence rudimentary

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Erdos, Gabriella. "Tax In History: The 30 Year Anniversary of the Disintegration of the Eastern Bloc: Tax Reform Process in Hungary." Intertax 49, Issue 5 (2021): 466–69. http://dx.doi.org/10.54648/taxi2021044.

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The article outlines the development of the Hungarian tax system from the early days of the market economy to the current times. Hungary was the first among the Central and Eastern European countries to introduce profits taxation, privatized industries, and attracted foreign capital. Presently, it has the lowest corporate tax rate within the EU, and it experiments with turnover-based sectoral taxes. Although the major principles have not changed since the mid-1990s, the country experienced six major tax reforms and over 200 amendments to income tax laws. Tax reform, Hungary, tax rates, EU acce

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Zotikov, Nikolay Z. "Tax reform – 2025: budget implications." Oeconomia et Jus, no. 2 (June 25, 2025): 15–28. https://doi.org/10.47026/499-9636-2025-2-15-28.

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The tax reform of 2025 has become one of the largest changes in recent decades. The groundbreaking changes in tax legislation adopted as part of the tax reform raise many questions among representatives of small and medium-sized businesses. This explains the relevance of the research topic. The purpose of the study is to analyze the most important changes introduced in business taxation in connection with the announced tax reform. The objectives of the study are to identify both the positive and negative sides of the tax reform based on the study of changes in tax legislation, including issues

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Mardanova, А. I., and E. B. Alieva. "Tax Reform 2025: Corporate Income Tax and Simplified Taxation System." Herald of Dagestan State University 40, no. 2 (2025): 125–29. https://doi.org/10.21779/2500-1930-2025-40-2-125-129.

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Magopets|, Оlena. "The Genesis of the Development and Formation of the Tax System of Ukraine." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 8(41) (2022): 178–92. http://dx.doi.org/10.32515/2663-1636.2022.8(41).178-192.

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The article examines the patterns of development and formation of the tax system of Ukraine, highlighting certain time periods, and within them, the stages that are the most significant from the point of view of its formation and evolution. Based on the indicators of the tax burden, an assessment of the effectiveness of the implemented changes to the tax legislation and the reform of the tax system was carried out. On the basis of a thorough study and analysis of the provisions of legislative acts, starting from the moment of the declaration of independence of Ukraine and up to the present tim

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Abuselidze, George, and Inga Gogitidze. "Tax policy for business entities under the conditions of association with the European Union: features and optimization directions." E3S Web of Conferences 166 (2020): 13013. http://dx.doi.org/10.1051/e3sconf/202016613013.

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Under the conditions of EU association, one of the important for Georgia is to create such tax policy that shall be agreeable and settled with the economic systems of developed countries. The efficiency of the tax system depends on the optimal tax policy, according to which highly available and modern standard-oriented business environment is created. In 2017, the Parliament of Georgia passed the reform of profit tax that is aimed to free the business entities from profit tax during the reinvestment process. All the above mentioned maintains the topicality of ongoing reforms in Georgia. The go

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Chen, Guo. "Discussion on Agriculture-related Tax System under Rural Revitalization." Modern Economics & Management Forum 5, no. 6 (2025): 1191. https://doi.org/10.32629/memf.v5i6.3361.

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This paper discusses the problems and challenges of the agriculture-related tax system under the rural revitalization, and puts forward the path of reform. The agriculture-related tax system plays an important role in rural revitalization, but there are some problems, such as the challenges faced by the tax system and the impact on farmers' income and agricultural production. In order to solve these problems, the paper put forward the government to guide and support agricultural development, the use of market mechanism and market-oriented reform, social participation and democratic decision-ma

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Vasilieva, A., E. Gurvich, and V. Subbotin. "Economic Analysis of Tax Reform." Voprosy Ekonomiki, no. 6 (June 20, 2003): 38–60. http://dx.doi.org/10.32609/0042-8736-2003-6-38-60.

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The paper discusses progress in the implementation of tax reform in Russia. It is argued, basing on theoretical and cross-country analysis, that fine tuning of tax system is a more appropriate major target of reform, than cutting overall tax burden. A simplified model of demand for labor is used to estimate impact of tax reform on GDP composition and tax proceeds. The effect of reform on tax revenues is assessed as their reduction by 1.5% of GDP, compensated with expansion of tax bases. The decisions on further steps of tax reform are criticized as potentially dangerous for macroeconomic stabi

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GÜNGÖR, Kamil. "AS A REFORM PROPOSAL ON THE TAX STRUCTURE TAX REDUCTIONS POLICY AND TURKISH TAX SYSTEM." İktisadi ve İdari Bilimler Fakültesi Dergisi 18, no. 1 (2016): 133–47. http://dx.doi.org/10.5578/jeas.26561.

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Monika, Sehrawat, and Dhanda Upasana. "GST IN INDIA: A KEY TAX REFORM." International Journal of Research – Granthaalayah 3, no. 12 (2017): 133–41. https://doi.org/10.5281/zenodo.848961.

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GST is one of the most crucial tax reforms in India which has been long pending. It was supposed to be implemented from April 2010, but due to political issues and conflicting interests of various stakeholders it is still pending. It is a comprehensive tax system that will subsume all indirect taxes of states and central governments and unified economy into a seamless national market. It is expected to iron out wrinkles of existing indirect tax system and play a vital role in growth of India. This paper presents an overview of GST concept, explains its features along with its timeline of imple

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Caminada, Koen, and Kees Goudswaard. "Does A Flat Rate Individual Income Tax Reduce Tax Progressivity? A Simulation for the Netherlands." Public Finance and Management 1, no. 4 (2001): 471–500. http://dx.doi.org/10.1177/152397210100100401.

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Throughout the last couple of decades the individual income tax systems of most industrialized countries have been (repeatedly) the subject of considerable reform efforts. Although the reform packages vary to a wide extent across countries, the direction of change is roughly similar. Most tax reforms are characterized by base broadening, reduction of tax rates, flattening of the rate structure, and lower tax to GDP-ratios. Implementing a flat rate individual income tax seems to be in line with these reforms, although several steps further along. In this paper, we construct a flat rate/broad ba

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Van Linden, Christophe, D. Lee Warren, and Marilyn Young. "A Tax Shelter for the Film Industry." Journal of Business Ethics Education 21 (2024): 219–30. https://doi.org/10.5840/jbee20242113.

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This teaching case focuses on tax shelters for audiovisual works. Since its inception in 2003, the Belgian tax shelter system has undergone substantial reforms to make the system more ethical and reduce risks for investors. The necessity to reform the system was in part highlighted by a fraud that affected over 1,200 investors. Students take on the role of a business owner contemplating an investment in the Belgian tax shelter. The case challenges students to discuss the ethics of tax shelters, identify risks for investors and make an investment decision.

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Frolovа, N. B. "Income Taxation in U.S.: Current Trends." Statistics of Ukraine 87, no. 4 (2020): 107–16. http://dx.doi.org/10.31767/su.4(87)2019.04.11.

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Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons, change in the composition of itemized and standard deductions from the taxable income, the alternative minimum income tax, limitations on the inheritance tax, and change in the mode of taxation of pass-through income). The essence of the trickle-down economic theory is explicated, with emphasizing its central role in tax policy development

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Davletshin, T. G. "Reforming the tax system: From special tax regimes to general system of taxation." Finance and Credit 26, no. 12 (2020): 2743–64. http://dx.doi.org/10.24891/fc.26.12.2743.

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Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to transfer to the general taxation system. Methods. The study employs methods of logical analysis and synthesis, induction and deduction. Results. Digital technology development made it impractical to maintain special tax regimes for tax and legal

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Ernst-Moritz-Arndt, Frank, and Carsten Schmidt. "Die deutsche Steuerbelastung im internationalen Vergleich: Warum Deutschland (k)eine Steuerreform braucht." Perspektiven der Wirtschaftspolitik 2, no. 1 (2001): 45–60. http://dx.doi.org/10.1111/1468-2516.00031.

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Abstract This paper attacks the widespread view that the latest (corporate) income tax reform in Germany was urgently needed to reduce the tax burden on the German economy. In the run-up to this tax reform, the public debate focused on nominal income tax rates and hence neglected the determination of the tax base. Empirical results on effective tax burdens in OECD countries show that a reform of German (corporate) capital taxation cannot be justified on the grounds of the tax burden. The international comparison of effective average tax rates shows that the corporate tax burden in Germany stea

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Andri, Andri, and Amelia Sandra. "PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI ITC CEMPAKA MAS JAKARTA." Jurnal Bina Akuntansi 4, no. 2 (2017): 124–40. http://dx.doi.org/10.52859/jba.v4i2.29.

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Tax is one of the largest nation’s country. To achieve the target of state revenue from the taxation sector, the Directorate General of Taxation takes steps in the framework of sustainable tax reform including tax reform reform in the field of policy and reform in the field of tax administration. So the tax reform creates a healthy and competitive tax system in encouraging Taxpayers to fulfill the rights and obligations of taxation. This study discusses the influence of modernization of tax administration system on taxpayer compliance of entrepreneurs in itc cempaka mas jakarta. Sampling techn

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