Log in

Relevant bibliographies by topics / Tax system / Journal articles

To see the other types of publications on this topic, follow the link: Tax system.

Journal articles on the topic 'Tax system'

Author: Grafiati

Published: 4 June 2021

Last updated: 20 February 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Tax system.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Piotrowska-Marczak, Krystyna. "A National Tax System or a Harmonised Tax System?" Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 41. http://dx.doi.org/10.17951/h.2016.50.1.41.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Olubukola Otekunrin, Adegbola, Tony Ikechukwu Nwanji, Damilola Felix Eluyela, Henry Inegbedion, and Temitope Eleda. "E-tax system effectiveness in reducing tax evasion in Nigeria." Problems and Perspectives in Management 19, no. 4 (November 5, 2021): 175–85. http://dx.doi.org/10.21511/ppm.19(4).2021.15.

Full text

Abstract:

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

APA, Harvard, Vancouver, ISO, and other styles

3

Wyszkowski, Adam. "Tax Expenditures in the Tax System." Gospodarka Narodowa 242, no. 9 (September 30, 2010): 65–82. http://dx.doi.org/10.33119/gn/101165.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Rysina, V. A. "TAX ANALYSIS IN THE TAX MANAGEMENT SYSTEM." Вестник Керченского государственного морского технологического университета, no. 2 (2021): 291–306. http://dx.doi.org/10.47404/2619-0605_2021_2_291.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Bechko, P., V. Bechko, N. Lisa, and S. Ptashnyk. "TAX MANAGEMENT IN THE TAX ADMINISTRATION SYSTEM." Ekonomika ta derzhava, no. 11 (November 30, 2021): 79. http://dx.doi.org/10.32702/2306-6806.2021.11.79.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Jacobs, Donald J. "Victory Tax: A Holistic Income Tax System." Entropy 23, no. 11 (November 11, 2021): 1492. http://dx.doi.org/10.3390/e23111492.

Full text

Abstract:

How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowed; (5) deductions cannot be applied to government transfer. A general framework emerges with three parameters that determine a minimum allowed tax deduction, a maximum allowed itemized deduction, and a maximum deduction defined by income percentage. An income distribution that mimics the United States, and a series of log-normal distributions are considered to quantitatively compare detailed characteristics of this tax system to progressive and flat tax systems. To minimize government dependency while maximizing after-tax income, the effective tax rate (ETR) as a function of income percentile takes the shape of the letter, V, inspiring the name victory tax, where the middle class has the lowest ETR.

APA, Harvard, Vancouver, ISO, and other styles

7

Sainsbury, Tristram, and Robert Breunig. "Tax planning in Australia’s income tax system." Agenda - A Journal of Policy Analysis and Reform 27, no. 1 (December 22, 2020): 59–83. http://dx.doi.org/10.22459/ag.27.01.2020.03.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Danelan, T. Y. "TOPOLOGICAL CONCEPTUAL MODEL OF THE TAX SYSTEM AND TAX INFORMATION SYSTEM." Statistics and Economics, no. 3 (January 1, 2016): 83–87. http://dx.doi.org/10.21686/2500-3925-2016-3-83-87.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Tomkiewicz, Jacek. "Tax System in Poland – Progressive or Regressive?" Journal of Management and Business Administration. Central Europe 24, no. 2 (June 15, 2016): 107–22. http://dx.doi.org/10.7206/jmba.ce.2450-7814.172.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

DAVIE, BRUCE F. "TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM." National Tax Journal 47, no. 1 (March 1, 1994): 39–62. http://dx.doi.org/10.1086/ntj41789052.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Won, Soon Goo. "Malaysian Tax System and Tax Revenue Structure Review." Journal of international area studies 7, no. 4 (January 31, 2004): 3. http://dx.doi.org/10.18327/jias.2004.01.7.4.3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Shol, Yulia, Alina Subaeva, and Anna Kim. "Improving tax system effectiveness by tax administrating improving." Proceedings of the Kuban State Agrarian University 1, no. 69 (2017): 105–10. http://dx.doi.org/10.21515/1999-1703-69-105-110.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Yoon Oh. "Consolidated Tax Return System and Corporate Tax Act." Seoul Tax Law Review 16, no. 3 (December 2010): 256–88. http://dx.doi.org/10.16974/stlr.2010.16.3.007.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Wielhouwer, Jacco L., Anja De Waegenaere, and Peter M. Kort. "Optimal tax depreciation under a progressive tax system." Journal of Economic Dynamics and Control 27, no. 2 (December 2002): 243–69. http://dx.doi.org/10.1016/s0165-1889(01)00034-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Mączyński, Dominik. "Fiscal Efficiency of Tax System and Limitation of Tax Liabilities." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 203. http://dx.doi.org/10.17951/h.2016.50.1.203.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Ostapenko, Viktoriia. "Management of tax system adopting to European standards." Development Management 17, no. 1 (July 24, 2019): 51–62. http://dx.doi.org/10.21511/dm.5(1).2019.05.

Full text

Abstract:

Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. The aim of the work is to generalize theoretical approaches and develop practical recommendations for management of tax system according to European standards. The object of the study is the process of managing the tax system in Ukraine. The subject of the study is theoretical, methodological and practical principles aimed at managing the tax system of European standards. To solve the problems set in the work, such general scientific methods and research methods were used as analysis, economic-statistical method, synthesis, graphical and tabular method, historical methods of induction and deduction, method of theoretical generalization, system method. The conceptual approaches to the development of the tax system are proposed. The determinants of tax policy formation are determined. There are four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy.

APA, Harvard, Vancouver, ISO, and other styles

17

James, Simon, and Hiromitsu Ishi. "The Japanese Tax System." Economica 58, no. 229 (February 1991): 132. http://dx.doi.org/10.2307/2554988.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Auerbach, Alan J. "California's Future Tax System." California Journal of Politics and Policy 2, no. 3 (October 5, 2010): 1–21. http://dx.doi.org/10.5070/p2w304.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Kaplow, Louis. "An Optimal Tax System*." Fiscal Studies 32, no. 3 (September 2011): 415–35. http://dx.doi.org/10.1111/j.1475-5890.2011.00144.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Wantoch-Rekowski, Jacek, and Martyna Wilmanowicz. "Polish tax system overview." Prawo Budżetowe Państwa i Samorządu 7, no. 4 (January 23, 2020): 9. http://dx.doi.org/10.12775/pbps.2019.023.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Ihori, Toshihiro. "The Japanese tax system." Journal of the Japanese and International Economies 5, no. 3 (September 1991): 298–300. http://dx.doi.org/10.1016/0889-1583(91)90016-j.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Saraswati, Zulaicha Efrita, Endang Masitoh, and Riana Rachmawati Dewi. "TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 2 (August 31, 2018): 66–75. http://dx.doi.org/10.32492/eba.v4i2.615.

Full text

Abstract:

The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers). The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.

APA, Harvard, Vancouver, ISO, and other styles

23

Davletshin, T. G. "Reforming the tax system: From special tax regimes to general system of taxation." Finance and Credit 26, no. 12 (December 25, 2020): 2743–64. http://dx.doi.org/10.24891/fc.26.12.2743.

Full text

Abstract:

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 regulation of small businesses implementing ordinary activities. More favorable economic and financial environment for small businesses should be created within the general taxation system, through lower tax rates, up to a certain threshold. Special tax regimes should regulate specific activities, requiring a special approach to tax regulation and State control. The paper presents a set of practical measures to reform the design of the Tax Code. The offered structure of taxation creates a single tax legislation for the vast majority of business entities. Conclusions. The abolition of special tax regimes for taxation and regulation of small businesses and creation of a single tax system based on the general tax regime will simplify the Tax Code structure and make the tax system more transparent and consistent. The offered action plan will help make the abolition gradual and seamless. The findings can be used in legislative activities to reform the tax system.

APA, Harvard, Vancouver, ISO, and other styles

24

Dziuba, Jarosław. "TAX PREFERENCES FOR NGOS’ ACTIVITIES IN POLISH TAX SYSTEM." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 478 (2017): 162–73. http://dx.doi.org/10.15611/pn.2017.478.15.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Glotko, Andrey, and Gennady Lyaskin. "The system of tax incentives in regional tax policy." SHS Web of Conferences 128 (2021): 01010. http://dx.doi.org/10.1051/shsconf/202112801010.

Full text

Abstract:

The article analyzes the problem of optimization of tax benefits in formation of tax policy at the regional level. The application of a systematic approach in improving the regional tax regime has been substantiated. The content and functions of tax benefits have been determined. The classification of tax incentives is presented. The characteristic of the tax policy of the Altai Republic is given on the basis of the recommendations of the Ministry of Finance of the Russian Federation. The structure and dynamics of tax expenditures in the budget of a constituent entity of the Russian Federation are analyzed. The orientation of the tax policy of the Altai Republic towards improving regional legislation with the continuation of the course towards creating favorable conditions for development of entrepreneurship and stimulating the investment attractiveness of the region is revealed. A number of offers for improving the tax policy of the Altai Republic in terms of optimizing the system of tax incentives have been substantiated.

APA, Harvard, Vancouver, ISO, and other styles

27

Teixera, Glória, and Glória Teixera. "The Portuguese Tax System and Double Tax Agreement Network." Intertax 22, Issue 4 (April 1, 1994): 167–81. http://dx.doi.org/10.54648/taxi1994026.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

S. Ali, Oday, and Saraa S. Dawood. "Value Added Tax and Applicability Within Iraqi Tax System." TANMIYAT AL-RAFIDAIN 37, no. 118 (June 1, 2018): 41–62. http://dx.doi.org/10.33899/tanra.2018.159452.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Buckley, A. "The classical tax system, imputation tax and capital budgeting." European Journal of Finance 1, no. 2 (June 1995): 113–28. http://dx.doi.org/10.1080/13518479500000012.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Alm, James. "Does an uncertain tax system encourage “aggressive tax planning”?" Economic Analysis and Policy 44, no. 1 (March 2014): 30–38. http://dx.doi.org/10.1016/j.eap.2014.01.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Myrzakhanova, Dariya, Assylbek Agymbay, Bakytgul Utegulova, and Nurgul Shmanova. "Tax relations system impact on the efficiency of the tax administration system performance." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 4, no. 44 (2019): 136–41. http://dx.doi.org/10.26661/2414-0287-2019-4-44-21.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Ponraj, Anitha, D. Vishnu Vardhan Gupta, D. Sai Kumar Reddy, R. Aroul Canessane, and M. S. Roobini. "Business Tax Monitoring Analysis with Goods Services and Tax, Tax and Amount Tracking System Using Block Chain System." Journal of Computational and Theoretical Nanoscience 17, no. 11 (November 1, 2020): 4911–14. http://dx.doi.org/10.1166/jctn.2020.9203.

Full text

Abstract:

There is no automatic process in identifying the misbehaving activities in the Tax payment as well as GST bill payment system. In the proposed framework is to devise a strategy that distinguishes gatherings of individuals who submit avoidance in the products and enterprises charge by controlling their deals as well as buys with the inspiration to lessen their duty obligation. Specifically, we perform bunching investigation on certain delicate parameters relating to every one of the sellers. At that point by breaking down the quantity of vendors over the various bunches, we distinguished the suspicious arrangement of sellers who are additionally examined by taking a gander at other delicate parameters. In the modification process. Values of the rupee are linked with the currency number which is implicitly linked with the Expiry date which is not notified to any of the users. So, vendors while receiving the money need to update in the shop server which is directly communicates to the taxing server, which is automatically updated in their account. We implement this Process securely using Block chain Technology.

APA, Harvard, Vancouver, ISO, and other styles

33

Pugachev, A. A., L. B. Parfyenova, and A. Podvezko. "Assessment of Tax competition Influence on National Tax System Competitiveness." Economics, taxes & law 12, no. 4 (September 6, 2019): 143–55. http://dx.doi.org/10.26794/1999-849x-2019-12-4-143-155.

Full text

Abstract:

The subject of the research is the condition of cross-country tax competition and its influence on the tax system compatibility. The urgency of the research is determined by the prospects of tax government risks mitigation tools introduction in response to the necessity to reduce budget deficit on the whole and to the increasing risks of competitiveness lowering as a result of growing tax bases mobility in particular. The purpose of the work is to assess the tax competition influence on competitiveness of national tax systems on the basis of cross-countries tax competition experience in the European Union. The content and essence of tax competition are revealed. It is justified that risk of tax system competitiveness reduction is closely connected with the process of tax competition. Cross-countries tax competition is illustrated with the experience of the EU member countries. The statistical data confirming the trend to reduce tax rates in the EU countries are given. Factors of national systems competitiveness are defined. They are the level of tax burden on citizens’ income and business revenue, the amount of taxes and dues, period of time provided to prepare tax records and paying taxes, rating Doing Business, average annual economy growth rate, cost of labor and level of corruption. On the basis of the multicriterion methods SAW and PROMETHEE II a technique to determine tax competitiveness is presented.

APA, Harvard, Vancouver, ISO, and other styles

34

Permata, Dessy Sari. "Taxpayers’ Understanding Level, Self-Assessment System Easiness, and Information System Usefulness for the Willingness to Pay Taxpayers." Modern Economics 28, no. 1 (August 20, 2021): 107–12. http://dx.doi.org/10.31521/modecon.v28(2021)-15.

Full text

Abstract:

Abstract. Introduction. Taxpayers’ willingness to pay tax is known as the main factor to be considered in the effort to collect tax revenue. Thus, it is very important to identify any factors that will affect the willingness to pay in order to increase tax revenue. This study used a questionnaire to collect research data to identify whether taxpayers’ willingness to pay were affected by tax understanding, self-assessment system, and the use of tax information system. The research sample consisted of 302 corporate taxpayers at KPP Palembang Ilir Barat. The hypotheses of this study were tested using Partial Least Square. Purpose. This study aims to examine the relationship between the level of understanding of taxpayers, ease of selfassessment system, use of information systems, and willingness to pay for MSME taxpayers at KPP Pratama Palembang Ilir Barat and determine the steps that can be taken by KPP Pratama Palembang Ilir Barat to increase willingness to pay based on the relationship between the variables studied. Results. The results showed that the level of understanding of taxpayers and the use of taxation information systems had a positive and significant effect on the willingness to pay of MSME taxpayers, while the ease of self-assessment system did not affect the willingness to pay of MSME taxpayers. Conclusions. The hypotheses testing results and descriptive statistics analysis show that it is important for tax authority to maintain taxpayers’ willingness to pay by assuring taxpayers’ understanding of their tax obligations. It is also important to maintain a solid taxation information system to increase taxpayers’ willingness to pay. Based on our limitations, it is suggested for further researchers to examine taxpayers in a larger area and number, as well as conduct observations and interviews on tax payments that are actually carried out by taxpayers.

APA, Harvard, Vancouver, ISO, and other styles

35

Davletshin, T. G. "Reform of VAT and special tax regimes: The tax system harmonization." Finance and Credit 26, no. 2 (February 28, 2020): 380–95. http://dx.doi.org/10.24891/fc.26.2.380.

Full text

Abstract:

Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the methods of logical analysis and synthesis, induction and deduction. Results. The article offers a concept of harmonization of the General and Simplified Tax Systems, and the Unified Agricultural Tax. As well, the article substantiates the need to combine the Simplified Tax System and Unified Agricultural Tax, and limit the marginal gain for the application of special tax treatments. Conclusions and Relevance. The preconditions that led to the introduction of the Simplified Taxation, Unified Agricultural Tax and Unified Tax on Imputed Income special tax treatments are not relevant today. A fresh approach to special tax regimes is needed in the context of the digitalization of the tax system. The results obtained can be used in legislative activities to reform the tax system.

APA, Harvard, Vancouver, ISO, and other styles

36

Ofiarski, Zbigniew. "Local Government Tax System – Initial Restructuring Proposals." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 265. http://dx.doi.org/10.17951/h.2016.50.1.265.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Carbaugh, Bob, and Koushik Ghosh. "Reforming the U.S. Tax System." Challenge 54, no. 2 (March 2011): 61–79. http://dx.doi.org/10.2753/0577-5132540203.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Patsouratis, Vassilis. "A New Corporate Tax System." Intertax 23, Issue 8/9 (August 1, 1995): 449–52. http://dx.doi.org/10.54648/taxi1995066.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

JOHNSON, PAUL. "The Tax System under Labour." Political Quarterly 79 (September 2008): 70–81. http://dx.doi.org/10.1111/j.1467-923x.2008.02037.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Sinha, Ajit Kumar. "Restructuring the Indian Tax System." Indian Economic Journal 42, no. 4 (June 1995): 24–31. http://dx.doi.org/10.1177/0019466219950402.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

김진태 and 서정화. "Historical Consideration of Tax Accountant System and Improvement Plans for Tax Accountant Qualification System." Review of Business History 31, no. 2 (June 2016): 101–32. http://dx.doi.org/10.22629/kabh.2016.31.2.005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

ZHUK, OLHA, and ANTONINA TOMASHEVSKA. "TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM." Journal of Vasyl Stefanyk Precarpathian National University 6, no. 3-4 (December 20, 2019): 96–102. http://dx.doi.org/10.15330/jpnu.6.3-4.96-102.

Full text

Abstract:

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden. The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis. It is determined that tax planning is influenced by certain factors: the sphere of the activity in which the entity operates, the types of activity it is engaged in; status of belonging to a legal or natural person; the purpose of tax planning and the possibility of applying tax benefits. The tax planning system should be formed in accordance with principles: compliance with tax law; justification of the feasibility of applying the tax system; prompt response to changes in tax law; use of tax planning methods; use favorable tax regimes. Tax planning spends efforts on the following functions: analytical, accumulation, distribution, control. It is established that the assessment of the effectiveness of the enterprise tax policy should be made through a system of indicators: the level of tax burden on the enterprise; the level of influence of tax planning on the magnitude of the enterprise's tax liabilities and the effectiveness of the enterprise's tax planning and tax policy in general. Effectively organized tax policy at the enterprise will help improve the results of the enterprise. Tax planning should be an integral part of the overall planning of the enterprise.

APA, Harvard, Vancouver, ISO, and other styles

43

Abakarova, R. Sh. "Land tax in the tax system of the Russian Federation." Voprosy regionalnoj ekonomiki 39, no. 2 (July 30, 2019): 101–6. http://dx.doi.org/10.21499/2078-4023-2019-39-2-101-106.

Full text

Abstract:

Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of the Defense Ministry are facing today is the lack of funds for development and for current needs. The question of meeting the financial needs of municipalities is a question of the revenue base of local budgets.The existing problems associated with the collection of land tax are diverse.Unlike market valuation of land, cadastral valuation is performed by mass valuation methods, using statistical processing of indicators. There is a need to take into account the individual characteristics of land.

APA, Harvard, Vancouver, ISO, and other styles

44

Babich, Svetlana. "Tax expenditures as a phenomenon of the US tax system." Russia and America in the 21st Century, no. 3 (2022): 0. http://dx.doi.org/10.18254/s207054760020699-5.

Full text

Abstract:

The article analyzes in detail the experience of applying such a phenomenon of fiscal policy as tax expenditures in the United States. It provides the definition of the term tax expenditures proposed by Stanley S. Surrey and enshrined in the Congressional Budget and Impoundment Control Act of 1974. The article reviews the main types and forms of tax expenditures giving their characteristics, as well as their features. It is concluded that the total costs of financing tax expenditures in 2019 were comparable to the level of discretionary military and non-military expenditures of the US federal budget. The analyses demonstrated that among the 13 largest tax expenditures in 2021 according to the JCT and OMB estimation the largest indicator of tax expenditures was the indicator "Exclusion of employer contributions for employee health insurance and medical care" in the amount of 190.3 billion USD. The last in the ranking is the indicator "Deduction of non-taxable social security benefits and railway pension payments" in the amount of 41.5 billion USD. Particular attention in the article is paid to the analysis of tax expenditures of individuals in the United States in the period from 1976 to 2027, measured in % of GDP.

APA, Harvard, Vancouver, ISO, and other styles

45

이준규 and 박정우. "Determination of Tax Exemption and Tax Creditunder Consolidated Return System." Journal of IFA, Korea 26, no. 2 (August 2010): 239–60. http://dx.doi.org/10.17324/ifakjl.26.2.201008.007.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Moiseeva, V. Yu, and A. V. Moiseev. "EARNED INCOME TAX IN THE SYSTEM OF SPECIAL TAX REGIMES." Vektor nauki Tol’attinskogo gosudarstvennogo universiteta. Seria Uridicheskie nauki, no. 1 (2022): 28–33. http://dx.doi.org/10.18323/2220-7457-2022-1-28-33.

Full text

Abstract:

Scientists ambiguously assess the new special tax regime “Earned Income Tax” introduced in 2019 as an experiment: some scientists criticize it, while others recognize it necessary. A little over two years of experience with this tax regime revealed positive results and some problems. The study aims to carry out a legal analysis of the earned income tax as a special tax regime, identify disadvantages and suggest ways to eliminate them. The authors considered the specifics of the tax regime “Earned Income Tax” to investigate its nature and identify its advantages and disadvantages. The study found that the legalization stimulation and the emergence of new business entities are carried out through the use of a special tax regime along with preferential taxation – a simplified procedure for tax administration. The authors paid particular attention to the problem of defining the concept of self-employed, which is not legally enshrined. The paper analyzes Federal law No. 422-FZ in terms of legal conflicts with other federal laws and suggests ways to eliminate them. The authors discuss bill drafts proposing to make some amendments to the current Federal law No. 422-FZ in terms of allowing the RF constituent entities to independently reduce the earned income tax rate, as well as establishing a minimum tax amount in the absence of income. The analysis allowed concluding that the new special tax regime, despite some disadvantages and imperfections of the current legislation in terms of its regulation, can ensure a balance of private and public interests to replenish the budget by transferring the activities of the self-employed to the legal field.

APA, Harvard, Vancouver, ISO, and other styles

47

Borshchevskiy, Georgiy A., and Olga M. Oblakova. "INTERRELATION OF TAX SYSTEM AND TAX SERVICE DEVELOPMENT IN RUSSIA." Ars Administrandi (Искусство управления) 12, no. 1 (2020): 93–119. http://dx.doi.org/10.17072/2218-9173-2020-1-93-119.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Osadcha, Olga. "TAX PLANNING AND TAX OPTIMIZATION IN THE ENTERPRISE MANAGEMENT SYSTEM." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 14(42) (September 26, 2019): 125–30. http://dx.doi.org/10.25264/2311-5149-2019-14(42)-125-130.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Kunieda, Shigeki. "New Optimal Income Tax Theory and Japan's Income Tax System." Japanese Economy 39, no. 4 (December 2012): 60–78. http://dx.doi.org/10.2753/jes1097-203x390403.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Wołowiec, Tomasz, and Dariusz Reśko. "CLASSIFICATION OF TAX RELIEFS AND EXEMPTIONS IN POLISH TAX SYSTEM." International Journal of New Economics and Social Sciences 4, no. 2 (December 30, 2016): 18–32. http://dx.doi.org/10.5604/01.3001.0010.4537.

Full text

Abstract:

The main aim of this article is to present the classification of reliefs and exemptions in the Polish tax system. We analyzed the provisions of the Tax Code nad general tax law. The study compared individual reliefs and exemptions pointing out the differences and special their features. We find out main conclusions about the nature of the application, indicating the directions of the ways of modification relief and exemptions in Polish tax law.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!