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Journal articles on the topic 'Territorial tax system'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 February 2022

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1

Kohlhase, Saskia, and Jochen Pierk. "The effect of a worldwide tax system on tax management of foreign subsidiaries." Journal of International Business Studies 51, no. 8 (2019): 1312–30. http://dx.doi.org/10.1057/s41267-019-00287-9.

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AbstractUnder a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreign subsidiaries. Using two quasi-natural experiments, we show that multinationals lower the effective tax rates in their foreign subsidiaries after countries switch from a worldwide to a territorial tax system. Thus, multinationals subject to a worldwide tax syst
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2

Arena, Matteo P., and George W. Kutner. "Territorial Tax System Reform and Corporate Financial Policies." Review of Financial Studies 28, no. 8 (2015): 2250–80. http://dx.doi.org/10.1093/rfs/hhv005.

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3

Bovsh, Liudmyla, Alla Okhrimenko, Margarita Boiko, and Sandeep Kumar Gupta. "Tourist tax administration in the fiscal target system for hospitality businesses." Public and Municipal Finance 10, no. 1 (2021): 1–11. http://dx.doi.org/10.21511/pmf.10(1).2021.01.

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Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period b
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4

LAIKO, O. I., V. P. TALPA, and Z. V. CHECHOVICH. "CONCEPTUAL PRINCIPLES OF TAX REGULATION OF ECONOMIC DEVELOPMENT OF TERRITORIAL COMMUNITIES (EXAMPLE OF THE DANUBE REGION)." Economic innovations 20, no. 2(67) (2018): 100–110. http://dx.doi.org/10.31520/ei.2018.20.2(67).100-110.

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Topicality. Territorial communities as centers of self-organization and self-governance of the society must have significant economic potential to maintain their own ability and self-sufficiency for successful implementation of the economic, social and other functions, assigned to them. Particularly relevant is the issue of regulatory support for the economic development of territorial communities for the region of the Ukrainian Danube - a place of concentration of significant natural and economic resources, geopolitical prospects for development, as well as internal and transboundary challeng
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Brumnik, Robert, Tamara Klebanova, Lidiya Guryanova, Sergii Kavun, and Olexandr Trydid. "Simulation of Territorial Development Based on Fiscal Policy Tools." Mathematical Problems in Engineering 2014 (2014): 1–14. http://dx.doi.org/10.1155/2014/843976.

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Modern approaches to the development of a national economy are often characterized with an imbalanced inflation of some economic branches leading to a disproportional socioeconomic territories development (SETD). Such disproportions, together with other similar factors, frequently result in a lack of economic integrity, various regional crises, and a low rate of the economic and territorial growth. Those disproportions may also conduce to an inadequate degree of the interregional collaboration. This paper proposes the ways of regulating imbalances in the territorial development based upon the
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6

Shin, Mi Jeong. "Why do countries change the taxation of foreign-source income of multinational firms?" International Political Science Review 41, no. 2 (2019): 287–302. http://dx.doi.org/10.1177/0192512118824677.

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Why do some countries continue to tax income that multinational firms create overseas, even as other countries increasingly adopt a system that only taxes income generated within the country? I argue that this phenomenon reflects an interaction between trade openness and the number of veto players. Increasing trade openness incentivizes governments to move to a territorial tax system, because firms that operate across borders want to avoid various tax liabilities in multiple countries. Yet countries with fewer veto players are more likely to move to a territorial tax system than those with man
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MUSAEVA, Kh M., A. T. MAGOMEDOV, and I. N. MAGOMEDOV. "ORGANIZATION OF THE WORK OF THE TERRITORIAL TAX BODY: STATE AND WAYS TO INCREASE EFFICIENCY (ON THE MATERIALS OF THE REPUBLIC OF DAGESTAN)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 11 (2020): 61–67. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.04.011.

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This article is devoted to the consideration of the key problems of the activity of the territorial tax authority, in terms of the organization of tax administration and tax audits. The article reflects the main problematic aspects of the organization of tax control in the region, in particular in the Republic of Dagestan. A detailed analysis is carried out and an assessment of the activities of the territorial tax authority in mobilizing taxes into the budget system is given. The priority directions of improving the work of the territorial tax authority, in particular the Federal Tax Service
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8

Atwood, T. J., Michael S. Drake, James N. Myers, and Linda A. Myers. "Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence." Accounting Review 87, no. 6 (2012): 1831–60. http://dx.doi.org/10.2308/accr-50222.

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ABSTRACT We examine whether three tax system characteristics—required book-tax conformity, worldwide versus territorial approach, and perceived strength of enforcement—impact corporate tax avoidance across countries after controlling for firm-specific factors previously shown to be associated with tax avoidance (i.e., performance, size, operating costs, leverage, growth, the presence of multinational operations, and industry) and for other cross-country factors (i.e., statutory corporate tax rates, earnings volatility, and institutional factors). We find that, on average, firms avoid taxes les
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9

Liu, Li. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom." American Economic Journal: Economic Policy 12, no. 1 (2020): 325–58. http://dx.doi.org/10.1257/pol.20180592.

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In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-differences approach. It finds that the territorial reform has increased the investment rate of UK multinationals by 16.7 percentage points in low-tax countries. In the absence of any significant investment reduction elsewhere, the findings repres
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10

Povetkina, Natalia, Yulia Pyatkovskaya, Yuri Truncevsky, and Evgenia Ryzhova. "Monitoring the Corruption-Generating Factors and the Effectiveness of Corruption Prevention Measures in Tax Authorities." Russian Journal of Criminology 12, no. 5 (2018): 641–50. http://dx.doi.org/10.17150/2500-4255.2018.12(5).641-650.

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The paper is devoted to the monitoring the corruption-generating factors and the effectiveness of measures aimed at preventing corruption in tax authorities. The authors study crimes of corruption in tax authorities and point out that they are mainly committed for financial gain in the process of communication with the taxpayers - both physical and juridical persons. The authors highlight the systemic character of the Federal Tax Service's work to prevent crimes of corruption which makes it possible to identify both the violations committed by territorial tax agencies and the drawbacks of depa
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11

Xing, Jing. "Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan." Journal of Corporate Finance 49 (April 2018): 252–82. http://dx.doi.org/10.1016/j.jcorpfin.2018.01.012.

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12

Kang, SeungHwan, and KiHo Choi. "A Study on the Design of Territorial Tax System for Korean Multinational Corporations." korean journal of taxation research 36, no. 1 (2019): 169–97. http://dx.doi.org/10.35850/kjtr.36.1.06.

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13

Tropina, Valentyna, and Andrii Klymenko. "Taxes in the formation of financial resources territorial communities: Ukraine and the EU." University Economic Bulletin, no. 49 (May 22, 2021): 181–88. http://dx.doi.org/10.31470/2306-546x-2021-49-181-188.

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The issues of fiscal decentralization and the search for ways to increase the level of financial independence of territorial communities are extremely important for the socio-economic development of Ukraine. The main instrument by which territorial communities carry out their functions is the budget. Therefore, issues and problems that relate to the formation of the revenue side of local government budgets, the search and implementation of reserves for their filling, the expansion of the tax base is given a lot of attention in the scientific works of scientists from both foreign and domestic s
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14

Anna Harutyunyan and Tigran Harutyunyan. "WAYS OF RADICAL CHANGE OF THE IMAGE OF TAX AND CUSTOMS OFFICERS." International Journal of Innovative Technologies in Economy, no. 3(23) (April 30, 2019): 3–8. http://dx.doi.org/10.31435/rsglobal_ijite/30042019/6449.

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 Tax and customs system is a multifunctional structure, therefore, in order to ensure unified application of the legislation, professional training of staff should be organized by means of guidelines, workshop discussions, qualification trainings and other instruments, which should be attended by the employees of territorial and regional tax and customs authorities. Along with implementation of legislative reforms and application of advanced technologies for increase of confidence in tax system and expansion of capabilities, the role of a professional tax officer is of high
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15

BAK, Nataliia. "FINANCIAL SECURITY OF TERRITORIAL COMMUNITIES IN UKRAINE: CONTENT, COMPONENTS, THREATS." WORLD OF FINANCE, no. 1(58) (2019): 98–110. http://dx.doi.org/10.35774/sf2019.01.098.

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Introduction. The process of fiscal decentralization contributes to the transformation of territorial communities and local authorities into full-fledged members of the system of financial inter-connections. Territorial communities have individual financial interests. The need to protect them is at the heart of creating a safe environment for the functioning of territorial communities. However, financial security of territorial communities as separate economic units is not given enough attention to Ukraine. Instead, a more general notion is explored which isfinancial security of the regions. P
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16

Liu, Li, Tim Schmidt-Eisenlohr, and Dongxian Guo. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom." Review of Economics and Statistics 102, no. 4 (2020): 766–78. http://dx.doi.org/10.1162/rest_a_00871.

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This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It shows that the 2009 tax reform in the United Kingdom, which changed the taxation of corporate profits from a worldwide to a territorial system, led to a substantial increase in transfer mispricing. It also provides evidence for a trade creation effect of transfer mispricing and estimates substantial transfer mispricing in non-tax-haven countries with low- to medium-level corporate tax rat
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17

Halamay, Roman Ya. "Ways of increasing the efficiency of tax collection to the budgets of local communities on the basis of tax management." Regional Economy, no. 4(98) (December 2020): 86–92. http://dx.doi.org/10.36818/1562-0905-2020-4-11.

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The processes of fiscal decentralization have provided new opportunities for local self-governments: independent formation of local budgets; direct intergovernmental relations; expansion of the tax base, etc. The steps taken in the field of decentralization are currently not systemic. The distribution of fiscal payments between different levels of the budget system is the purpose of the tax system development, which would allow to provide quality social services to the population and influence the economic development of the territory. The main directions of tax system development on the basis
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18

Adamov, D. V. "Decentralized principle of the tax system: the state and prospects of the development of the single tax institute." Public administration aspects 6, no. 4 (2018): 32–38. http://dx.doi.org/10.15421/15201821.

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Ukraine has to reform the organization of public and local power, which involves alteration of the administrative-territorial division in very difficult socio-economic and political conditions. So, there is the theoretical substantiation of observance of the decentralized principle of construction of tax system on an example of institute of the uniform tax in the article. Moreover, decentralisation signifies local powers over certain areas of decision-making. The study is based on the systematization of scientific works of domestic and foreign scientists in the aspects of small business develo
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19

Hasegawa, Makoto, and Kozo Kiyota. "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan." Journal of Public Economics 153 (September 2017): 92–110. http://dx.doi.org/10.1016/j.jpubeco.2017.06.010.

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20

LAIKO, O. I., Т. V. UMANETS, and N. L. SHLAFMAN. "STRATEGIC DIRECTIONS OF TAX REGULATION OF ECONOMIC DEVELOPMENT IN THE CONDITIONS OF REFORMS." Economic innovations 23, no. 1(78) (2021): 115–25. http://dx.doi.org/10.31520/ei.2021.23.1(78).115-125.

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Topicality. In the current reforms of the national economy, there is a need to solve scientific problem of system substantiation and institutional consolidation of strategic directions of stimulating of the productivity increase of economic activity in the country with the use of such effective regulators as taxes. The topicality of the issue is caused by changes in the field of taxation, administration and management of mesolevel territorial economic subsystems, by significant structural changes in the sectors of the national economy management and by the search for effective niches for smart
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21

Inna Hnydiuk. "REFORMATTING UKRAINIAN BUDGET SYSTEM WITHIN THE CONDITIONS OF POWER DECENTRALIZATION." World Science 2, no. 1(53) (2020): 4–10. http://dx.doi.org/10.31435/rsglobal_ws/31012020/6897.

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 The article provides a renovated structure of the state budget system, including location and role of the budgets of joint territorial communities. Besides, current research analyzes the impact of Tax and Budget transformations on the financial framework development of the bodies of local self-authorities, implemented in the beginning of 2015. Special attention has been paid by the authors of the article to the budget balance. Major powers and functions of the bodies of local authority have been studied, according to the European Charter of Local Authority.
 
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22

Gilman, Jacquelyne, and Leslie Anandane. "What are the ramifications and/or impacts of the US switching to a territorial tax system?" Journal of Corporate Accounting & Finance 31, no. 4 (2020): 214–18. http://dx.doi.org/10.1002/jcaf.22465.

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23

Openko, Ivan, Yanina Stepchuk, and Oleg Tsvyakh. "Estimation of tax receipts from the use of forest land in the conditions of decentralization of authority." Economics ecology socium 3, no. 3 (2019): 65–72. http://dx.doi.org/10.31520/2616-7107/2019.3.3-8.

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Introduction. The financial and economic mechanism rational use and protection of land forestry should be based on realization national land relations policy, which envisages comprehensive state support for efficient use of nature through financing of appropriate organizational measures and introduction of economic instruments, incentives for rational use of forest resources. The main levers of such a mechanism are fiscal, monetary, budgetary and other elements of influence on economic entities.
 Aims and tasks. To realization the delivered goal it is necessary to solve a number of tasks,
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24

Lavrovskii, B. L., and E. A. Goryushkina. "Fiscal federalism in Russia: To be or not to be?" Voprosy Ekonomiki, no. 1 (January 12, 2021): 143–60. http://dx.doi.org/10.32609/0042-8736-2021-1-143-160.

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The ratio of the total volume of taxes coming from the territory to the budget system of the country and the expenses of the territorial budget illustrates the fundamental possibility or impossibility of forming intergovernmental relations in the spirit of fiscal federalism. The article tests its initial message: tax and non-tax revenues produced by the territory (given the administrative-territorial division of the country) should be, at minimum, sufficient to balance the budget and solve regional budget problems. It is shown that at present in 40% of Russian regions total revenues are enough
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25

Р.Я., Галамай. "Інституційний вимір розвитку податкової системи в Україні в умовах децентралізації". Economics and Management, № 86(1) (28 лютого 2020): 92–100. http://dx.doi.org/10.36919/2312-7812.1.2020.92.

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This article examines the institutional foundations of the development of the tax system in Ukraine under the conditions of reform of local self-government. The expediency of the institutional approach to the analysis of the tax system development is substantiated. The main elements of the tax system in this context (formal and informal institutions, organizational structures) are highlighted. The negative aspects of the development of the tax system in Ukraine in the period of independence have been identified and the risks associated with them have been identified. The expediency of tax refo
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Dyreng, Scott D., and Kevin S. Markle. "The Effect of Financial Constraints on Income Shifting by U.S. Multinationals." Accounting Review 91, no. 6 (2016): 1601–27. http://dx.doi.org/10.2308/accr-51420.

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ABSTRACT When a U.S. multinational corporation shifts income from the U.S. to foreign jurisdictions, it incurs costs and reaps benefits. The benefits may be reduced if the shifted income must be returned to the U.S. as a dividend in the short term and face the same U.S. tax it would have if the income had not been shifted. Firms, then, have incentive to defer repatriation of earnings and to fund domestic cash needs with external financing. The cost of external financing, however, is increasing in financial constraints, leading to the prediction that constrained firms will be unable to defer re
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27

PELEKHATYY, Andriy. "INSTITUTIONAL AND LEGAL SUPPORT FOR THE FORMATION AND IMPLEMENTATION OF THE BUDGETARY POLICY OF THE TERRITORIES DEVELOPMENT IN UKRAINE." WORLD OF FINANCE, no. 1(62) (2020): 140–51. http://dx.doi.org/10.35774/sf2020.01.140.

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Introduction. The issue of institutional legal support of formation and implementation of the budget policy of territorial development is extremely important at the present stage of the state development and decentralization processes that are taking place. The purpose is to study the institutional and legal support for the formation and implementation of budget policy for the development of the territories of Ukraine and to develop proposals for reforming the system of inter-budgetary relations and changes to the basics of budget regulation. Results. It was determined that subsidiarity is one
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28

LAIKO, O. I., V. P. TALPA, and Z. V. CHECHOVICH. "TAX DISTRIBUTION OF REGIONAL ECONOMIC COOPERATION UNDER GLOCALIZATION AND LOCAL SELFFGOVERNANCE REFORMING CONDITIONS." Economic innovations 21, no. 1(70) (2019): 85–97. http://dx.doi.org/10.31520/ei.2019.21.1(70).85-97.

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Topicality. The urgency is explained by the need of use of taxation regulatory leverage for stimulation of territorial communities cooperation, as well as the development of scientifically substantiated grounds for the economic cooperation of regional economic systems is to be developed in order to increase their socio-economic development and on the basis of improving of the institutional basis in favorable conditions for local self-government reform and inclusion of local systems globalization processes. In the process of active decentralization reform, realization of efforts to build effect
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ARKHANGELSKAYA, L. Yu. "STATISTICAL SIMULATION OF THE TAX BURDEN OF INSTITUTIONAL UNITS – A TOOL OF BUSINESS ANALYTICS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 83–89. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.015.

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In the context of the digitalization of the economy, issues of planning, preventive assessment of the possibilities for the effective functioning of various business systems, including and their tax burden as a factor in the success and safety of businessXNUMX; the development of economic, mathematical and statistical models for analyzing the reserves of their development are becoming the focus of attention of theorists and practi-tioners. A systematic solution to the problem of preventive assessment of the tax component at the institutional level as a tool for measuring the risks of economic
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30

Koroviy, Valeriy. "Tax policy as a component of the budget income formation system." University Economic Bulletin, no. 43 (November 20, 2019): 152–60. http://dx.doi.org/10.31470/2306-546x-2019-43-152-160.

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Relevance of research topic. Tax policy provides the largest share of revenue in the consolidated budget. In modern conditions, tax policy requires continuous improvement and adaptation to changes in the model of socio-economic development. It is necessary to develop approaches to the use of tax instruments taking into account globalization trends, structural features and the state of the domestic economy. Formulation of the problem. Despite the structural transformation of the fiscal policy in recent years, the issue of seeking a balance of interests between taxpayers and government instituti
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31

Donohoe, Michael P., Gary A. McGill, and Edmund Outslay. "Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System." National Tax Journal 66, no. 3 (2013): 713–44. http://dx.doi.org/10.17310/ntj.2013.3.07.

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32

Saptono, Prianto Budi, and Cyntia Ayudia. "Income Tax Issues on the Omnibus Law and Its Implications in Indonesia." AKRUAL: Jurnal Akuntansi 12, no. 2 (2021): 164. http://dx.doi.org/10.26740/jaj.v12n2.p164-178.

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This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage dom
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33

PRONKO, Lyudmila, and Viktor SEMENENKO. "ORDER OF FORMATION AND USE OF LOCAL BUDGETS OF UTC IN VINNYTSIA REGION." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 9 (49) (September 25, 2019): 43–49. http://dx.doi.org/10.37128/2411-4413-2019-9-5.

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The article analyzes the implementation of the local budgets of the UTC of the Vinnytsia region. The achievements of the local self-government reform in terms of the effectiveness of management of the budget resources of the united territorial communities were determined. An analysis of the financial capacity of the budgets of the joint territorial communities of the region. The problematic aspects of the financial provision of the execution of functions by the local authorities are singled out. The ways of improving the territorial organization of power on the principles of decentralization a
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34

DMYTRIV, Volodymyr. "ECONOMIC ESSENCE AND ROLE OF PROPERTY TAXES IN UKRAINE." WORLD OF FINANCE, no. 1(66) (2021): 201–9. http://dx.doi.org/10.35774/sf2021.01.201.

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Introduction. The development of local self-government is one of the important prerequisites for the formation of a democratic state. Effective activity of local self-government bodies is impossible without a sufficient amount of financial resources, which are formed at the expense of the local budget’s own tax revenues. The local taxes and fees are the basis of financial independence of local authorities in the most developed countries of the world, the main among which are considered property taxes. The formation and development of national tax systems takes longer in the most developed coun
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Makohon, Valentyna. "Tax revenues in the system of budget revenues formation." University Economic Bulletin, no. 41 (March 30, 2019): 188–95. http://dx.doi.org/10.31470/2306-546x-2019-41-188-195.

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Relevance of research topic. Taxes play a significant role in the system of state regulation of the country's economic development. The cyclicality and dynamism of economic processes necessitates the adaptation of the tax regulation mechanism to changes in financial and economic conditions. It is important to timely and carefully assess the impact of taxes on social production, its dynamics and structure. Budget and tax policies should be mutually consistent with the strategic objectives of economic transformation, aimed at creating the proper conditions for deepening the interaction of the st
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36

Babin, Igor. "Self-taxation of the population as an institution of financial law." Law Review of Kyiv University of Law, no. 1 (April 15, 2020): 140–43. http://dx.doi.org/10.36695/2219-5521.1.2020.27.

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The article reveals the features of self-taxation of the population as an institution of financial law. There is no consensus among national and foreign scholars on the understanding of the nature, place and role of self-taxation in the system of profitable sources of territorial communities. For the most part, self-taxation is considered to be an institution of a tax nature, compulsory non-tax payment, charitable contributions, local borrowing. The problem is also caused by the fact that today in Ukraine there is practically no legislative regulation of this financially legal institute.
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TRUSOVA, Natalia, and Olena SYZONENKO. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONDITIONS OF DECENTRALIZATION OF FINANCIAL RESOURCES." WORLD OF FINANCE, no. 3(56) (2018): 19–27. http://dx.doi.org/10.35774/sf2018.03.019.

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Introduction. Increasing the profitability of local budgets is an important issue on the way to the plundering of territorial communities, because local budgets take the main place in the socio-economic development of the territories. Particular relevance of this issue comes in terms of decentralization reform, which gives new opportunities for increasing thefinancial base of local budgets. Purpose. The purpose of the paper is to identify the peculiarities of the formation of revenues of local budgets of Ukraine in the conditions of decentralization of financial resources. Results. The theoret
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38

Melnyk, Katerina. "IMPLEMENTATION OF AUDIT FUNCTIONS AS A FACTOR OF IMPROVEMENT OF TAX ACCOUNTING OF INDUSTRIAL CLUSTERS." Economic journal of Lesia Ukrainka Eastern European National University 3, no. 23 (2020): 177–81. http://dx.doi.org/10.29038/2411-4014-2020-03-177-181.

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The main directions of implementation of audit functions in order to improve the system of tax policy (tax accounting, planning, counter) in the newly formed sectoral and territorial (administrative) clusters, namely agricultural holdings, united territorial communities are studied. It is established that the planning of sectoral clusters is conditioned by measures to economically stimulate enterprises in the industry or regulate its functioning through the mechanism of grants, compensations, subventions, tax policy transformation in terms of tax accounting and planning, implementation of stat
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39

Dirksen, Tatiana Viktorovna. "Tax incentives for export activity in the Republic of Turkey." Налоги и налогообложение, no. 3 (March 2021): 104–17. http://dx.doi.org/10.7256/2454-065x.2021.3.35776.

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The subject of this research is the norms of tax legislation of the Republic of Turkey aimed at incentivizing export activity, case law on their implementation, as well as doctrinal sources that affect the development of legal regulation of tax incentives in the country. The methodological framework is comprised in the formal legal method, which allow assessing the actual effect of the norms of the Turkish tax legislation. The method of content analysis was used for the analysis of the corresponding norms to determine the characteristic trends in the development of legal regulation of taxes, a
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Witkowski, Andrzej. "Budowa administracji skarbowej w pierwszych latach Polski międzywojennej." Miscellanea Historico-Iuridica 19, no. 2 (2020): 319–48. http://dx.doi.org/10.15290/mhi.2020.19.02.15.

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The purpose of this article is to present the process of building fiscal administration in the first years of interwar Poland, which ended with the adoption and gradual extension of the territorial scope of the binding law of July 31, 1919, on the temporary organization of tax authorities and offices. It replaced the post-partition solutions, which were initially subject to temporary changes. Considerations concerning the organization and scope of activities of the fiscal administration are complemented by comments illustrating the efforts of the Ministry of the Treasury to employ and train ta
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Sarjiyanto, Sarjiyanto, and Mulyadi Mulyadi. "Territorial Indicative Budget Ceilings (PIK) as Instrument of Technocracy of Regional Development Planning." JEJAK 10, no. 1 (2017): 138–54. http://dx.doi.org/10.15294/jejak.v10i1.9132.

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This research aims at analyzing the local government policy related to the local budget posture in the each territorial. There are uncertainty methods in dividing and formulating the local budget posture in each territorial in Indonesia. It is not depend on the actual economic variables of each territorial. This study uses the literature studies to collect the data of planning and budgeting. The content analysis of this local government economic policy is based on of the planning and budgeting process itself. The detailed information is found by observations and in-depth interview with the inf
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Cíbik, Lukáš, and Matúš Meluš. "Fiscal Decentralization in the Slovak Republic: Revenues and Expenditures." Lex localis - Journal of Local Self-Government 17, no. 3 (2019): 697–720. http://dx.doi.org/10.4335/17.3.697-720(2019).

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The aim of our article is to identify the development of the financial system of revenues and expenses of territorial self-government created by the application of fiscal decentralization in the conditions of the Slovak Republic during the period 2009-2018. This is based on the international methodology which divides revenue into five areas. The expenditure areas correspond to the classification according to the functional classification and are reported in relative terms. By dividing of Slovak territorial self-government into local and regional level, we will be able to break down the aggrega
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Gulac, Оlena, Volodymyr Vysotskyi, and Iuliia Iarmolenko. "PUBLIC ADMINISTRATION IN THE FIELD OF TAXATION OF THE AGRICULTURAL SECTOR OF UKRAINE." Social & Legal Studios 12, no. 2 (2021): 64–71. http://dx.doi.org/10.32518/2617-4162-2021-2-64-71.

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The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden
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Nechyporenko, A. V., I. V. Panchenko, and L. O. Moroz. "The Status and the Prospects of Development of Tax Policy of Ukraine." Business Inform 5, no. 520 (2021): 348–54. http://dx.doi.org/10.32983/2222-4459-2021-5-348-354.

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The article is concerned with analyzing the status of tax policy of Ukraine and determining the directions of its improvement in the conditions of dynamic changes of the modern world. The main approaches to defining the essence of the concept of «tax policy» are considered, and on the basis of this it is specified that tax policy is a set of economic, legal and organizational measures in the field of taxation that are used by the State authorities to establish tax conditions aimed at ensuring tax revenues and fees to centralized funds of the State’s monetary resources and achieving economic gr
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Shepenko, Roman A., and Lia Nani. "Legal regulation of liability for tax offnces and tax dispute resolution in Georgia, Moldova and Russian Federation." Law Enforcement Review 4, no. 3 (2020): 46–68. http://dx.doi.org/10.24147/2542-1514.2020.4(3).46-68.

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The subject. For many years, Georgia, Moldova and Russia were part of the same state, which a priori indicates the existence of a similar legal system. Despite the positive experience of the European Economic Community, the trends that the USSR faced at the end of the XX century were reversed: the former republics gained independence and started to form their own legal systems. It seems appropriate to put forward the hypothesis that the newly formed States should have used a common legal heritage and/or tried and tested foreign examples of normative acts. However, this does not seem to be the
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DEMINA, T. A., and D. Y. VINOGRADOVA. "Analysis of changes in the administrative-territorial structure and construction of the tax system of Bessarabia within the Russian Empire." Eurasian Law Journal 10, no. 149 (2020): 47–49. http://dx.doi.org/10.46320/2073-4506-2020-10-149-47-49.

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Chugunov, Alexey. "Formation of budgets of local self governance in the system of social development of territorial communities." University Economic Bulletin, no. 38 (July 3, 2018): 153–61. http://dx.doi.org/10.31470/2306-546x-2018-38-153-161.

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The subject of the study is theoretical and practical issues of the formation of budgets of local self-government in the system of social development of territorial communities. The purpose of the study is to reveal the priority tasks for improving the system of formation of budgets of local self-government. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The article reveals the role of local self-government budgets in the d
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Baiguzina, Luza, Guzalia Galimova, and Elvira Nurdavlyatova. "Financial system in the conditions of digitalization of the modern economy." E3S Web of Conferences 295 (2021): 01035. http://dx.doi.org/10.1051/e3sconf/202129501035.

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This article is devoted to the consideration of the features of the financial system in the context of the digitalization of the modern economy. The authors cite the key aspects of the methodology of scientific knowledge of digital transformation. The methodological approach to defining the digital economy in the financial system is considered. So, as the materials of the theoretical part of the study, the collection, systematization, analysis of data and statistical reference books of the Territorial Body of the Federal State Statistics Service for the Republic of Bashkortostan, reports of th
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Danielenko, A., D. Krysanov, and D. Utechenko. "Directions of modern challenges researches and problems in the Ukrainian agricultural sector." Ekonomìka ta upravlìnnâ APK, no. 2 (143) (December 27, 2018): 6–22. http://dx.doi.org/10.33245/2310-9262-2018-143-2-6-22.

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The deep changes in the development of the Ukrainian rural sector under the influence of gaining political independence, carrying out agrarian and land reforms, full replacement of state power and phased reform of the administrative-territorial system are analyzed. It has been established that the rural sector of Ukraine covers two key components: the industrial-branch (primary production and technologically related industries) and socio-territorial (rural and small urban settlements with population, objects of social sphere and territory as spatial basis of primary production). Asymmetry of t
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Bodіuk, Adam. "Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities." Problems of Innovation and Investment Development, no. 20 (November 2019): 141–52. http://dx.doi.org/10.33813/2224-1213.20.2019.14.

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The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combinati
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