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Journal articles on the topic 'The administration of taxes and fees'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Maryniv, Nataliya, and Mushfik Damirchyev. "Features of legal regulation of local taxes and fees administration and their place in the structure of local budget revenues." Law and innovations, no. 3 (47) (November 2024): 151–59. https://doi.org/10.37772/2518-1718-2024-3(47)-22.

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Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of which as of October 1, 2024 is formed by 64.23% due to tax revenues in the amount of UAH 316,376,414,760.41. , including, but not exclusively, at the expense of local taxes in the form of property tax in the amount of UAH 47,473,912,844.99. or 15

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2

Denison, Dwight V., Merl Hackbart, and Juita-Elena Yusuf. "Electronic Payments for State Taxes and Fees." Public Performance & Management Review 36, no. 4 (2013): 616–36. http://dx.doi.org/10.2753/pmr1530-9576360406.

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3

Смирнов and E. Smirnov. "New in Tax Administration." Auditor 1, no. 7 (2015): 3–9. http://dx.doi.org/10.12737/12153.

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On June 2, 2015 the Federal law No. 113-FZ dated 02.05.2015 and providing an increase of tax agents’ responsibility for observance of requirements related to the legislation on taxes and fees came into force.

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4

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

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

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5

Пабат, О. В. "Specific Features of Legal Regulation of Local Taxes and Fees." Law and Safety 79, no. 4 (2020): 44–47. http://dx.doi.org/10.32631/pb.2020.4.06.

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It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at the national level. The powers granted by the state are used, each of the taxes and fees is established and put into effect separately, the collection mechanisms are regulated in details at the local level. The peculiarity of the legal regulation of local taxes and fees is that local self-government agencies do not have the right to set

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6

Sandu, Dorina. "Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration." Economic Insights – Trends and Challenges 2021, no. 3 (2021): 109–20. http://dx.doi.org/10.51865/eitc.2021.03.10.

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Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the de

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Duncan, Denvil, Venkata Nadella, Ashley Clark, Stacey Giroux, and John Graham. "Searching for a Tolerable Tax." Public Finance Review 45, no. 5 (2016): 678–700. http://dx.doi.org/10.1177/1091142116653818.

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A growing number of states are pursuing strategies to combat declining fuel tax revenue and fund road construction and maintenance, including the use of sales taxes, income taxes, and tolls; raising fuel tax rates; and adopting road mileage user fees. We use data from a nationally representative survey to compare public acceptability of a mileage user fee with each of these alternative revenue mechanisms. We find that support for the revenue options varies from 13.4 percent for income taxes to 33.8 percent for tolls, with higher gasoline tax rates, mileage user fees, and sales taxes in the mid

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8

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

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

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9

Chudak, Olesya. "The influence of digitalization on the administration of taxes and charges in Ukraine." Law and innovations, no. 2 (38) (June 24, 2022): 71–77. http://dx.doi.org/10.37772/2518-1718-2022-2(38)-9.

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Problem setting. Modern society is gripped by the trend of digitalization, which permeates all spheres of its life. First of all, such processes affected the state’s economy, and hence the taxation and administration of taxes and fees. According to scientists, the key technologies of the digital economy contribute to the digital transformation of business – the transformation of analog products, business processes and business models of organizations into those based on the effective use of digital technologies. In addition, it should be noted that the digital economy is shaping a new, digital

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10

Yevhenii Shapovalov. "THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION." INNOVATIVE ECONOMY, no. 1 (2022): 180–87. http://dx.doi.org/10.37332/2309-1533.2022.1.25.

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Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. In the research process, the following methods were used: theoretical generalization and scientific abstraction - when substantiating the categorical-conceptual research apparatus; the method of system analysis - in the formation of the

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11

Berdiyeva, Uguloy. "ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY." INNOVATIONS IN ECONOMY 8, no. 3 (2020): 40–48. http://dx.doi.org/10.26739/2181-9491-2020-8-4.

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The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

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12

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

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

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13

Utolin, N. N. "The Development Model of the Tax Administration of Cryptocurrencies." Economics, taxes & law 17, no. 5 (2024): 146–56. http://dx.doi.org/10.26794/1999-849x-2024-17-5-146-156.

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The subject of the study is the improvement of tax administration in the context of new economic forms of investment and settlements. The purpose of the work is to form a stable structure of interaction between taxpayers and tax authorities, based on ensuring compliance with the principles of accessibility, clarity and simplicity in order to increase the receipt of taxes and fees into the country's budget system and simplify the process of taxpayers fulfilling their obligations. The need to improve the tax administration of cryptocurrencies by modifying the processes of interaction between tax

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14

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

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

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15

Kaziuk, Ya M., and V. T. Ventsel. "ADMINISTRATION OF LOCAL TAXES AND FEES BY LOCAL SELF-GOVERNMENT BODIES: PROSPECTS AND CHALLENGES." Public management and administration in Ukraine, no. 40 (2024): 89–95. http://dx.doi.org/10.32782/pma2663-5240-2024.40.14.

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16

Blinova, H. O. "Information support for the administration of local taxes and fees: organizational and legal aspects." Legal position, no. 2 (2023): 110–16. http://dx.doi.org/10.32782/2521-6473.2023-2.22.

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17

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

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

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18

Bechko, P. К., V. Р. Bechko, N. V. Lysa, and T. V. Shumylo. "The efficiency of the tax system and areas for improvement." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 287–98. http://dx.doi.org/10.31395/2415-8240-2020-97-2-287-298.

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Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domes

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19

Duncan, Denvil, and John Graham. "Road User Fees Instead of Fuel Taxes: The Quest for Political Acceptability." Public Administration Review 73, no. 3 (2013): 415–26. http://dx.doi.org/10.1111/puar.12045.

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20

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

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

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21

Каракаева, Е. У., and Ф. А. Семенова. "Problems of tax administration in modern Russia." Audit and Financial Analysis, no. 5 (November 30, 2020): 18–22. http://dx.doi.org/10.38097/afa.2020.87.75.002.

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В статье исследуются основные формулировки определений налогового администрирования, сущность данного понятия, поскольку в современной экономической литературе не выработано общее определение понятия налогового администрирования, отражающее его сущность. Представлены основные экономические характеристики налогового администрирования, которые дают представление о затратах трудовых и материальных ресурсов на реализацию его функций и могут быть использованы для разработки мер по оптимизации работы налоговых органов. В статье приводится анализ налоговых поступлений по структуре и в динамике. Рассм

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22

Каракаева, Е. У., and Ф. А. Семенова. "Problems of tax administration in modern Russia." Audit and Financial Analysis, no. 5 (November 30, 2020): 18–22. http://dx.doi.org/10.38097/afa.2020.87.75.002.

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В статье исследуются основные формулировки определений налогового администрирования, сущность данного понятия, поскольку в современной экономической литературе не выработано общее определение понятия налогового администрирования, отражающее его сущность. Представлены основные экономические характеристики налогового администрирования, которые дают представление о затратах трудовых и материальных ресурсов на реализацию его функций и могут быть использованы для разработки мер по оптимизации работы налоговых органов. В статье приводится анализ налоговых поступлений по структуре и в динамике. Рассм

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23

BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of

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24

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

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

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VOLOT, O.I., and V.S. PONOMARENKO. "Personal income tax, military duty and a single contribution in one form of tax reporting." Market Relations Development in Ukraine №12(235)2020 181 (February 26, 2021): 19–26. https://doi.org/10.5281/zenodo.4564102.

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The subject of the research is theoretical, methodological provisions and applied aspects of introduction of a new form of tax reporting on personal income tax, military tax and single contribution to compulsory state social insurance and their prospects in the system of administration of taxes, fees, payments in Ukraine. The purpose of the study is to substantiate the theoretical and methodological foundations of the introduction of unified reporting on personal income tax, military tax and a single contribution to the obligatory state social insurance in the system of administration of taxes

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26

Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

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As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf

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27

Mahmutović, Hasan. "ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA." Journal Human Research in Rehabilitation 7, no. 1 (2017): 91–97. http://dx.doi.org/10.21554/hrr.041712.

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The system of para-fiscal levies implies different types of benefits or compensation and payment of citizens and companies for the use of goods or services of state administration which are para-fiscal sources of income of the state. The main characteristics of para-fiscal levies are: they do not originate from all tax payers, but only from members of certain social groups that are linked to some common economic or social interests; they are not part of the budget funds and not regulate them fiscal authorities; they have the character of destined public revenues, as they regularly represent a

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28

LAGODIIENKO, Natalia, Larysa SKLIAR, and Kateryna STASIUKOVA. "DEVELOPMENT OF THE SYSTEM OF TAX ADMINISTRATORS IN UKRAINE." Ukrainian Journal of Applied Economics and Technology 7, no. 1 (2022): 114–20. http://dx.doi.org/10.36887/2415-8453-2022-1-13.

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The aim of the article is to analyze the development of the tax administrators` system in Ukraine in the current conditions of Ukrainian financial system development. The administration of taxes and fees is a dynamic process. The quality of its implementation characterizes the activity of the tax administrators` system with the use of certain tools for the implementation of state tax policy for customs and tax control. In addition, it is a special type of tax activity, a constant and necessary component, the organization of which is due primarily to the needs of public fiscal policy. The analy

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29

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

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

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30

Popel, Sergiі. "Areas of Improvement of Tax Administration in the Implementation of Property Seized at Customs at Electronic Auctions and Reductions." Modern Economics 22, no. 1 (2020): 77–83. http://dx.doi.org/10.31521/modecon.v22(2020)-12.

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Introduction. The sale of property transferred to the state for violation of customs legislation is carried out at customs auctions and reductions in the electronic trading system. The administrator of the electronic trading system and responsible for ensuring the functioning of the electronic trading system is the state enterprise “Prozorro.Sales”. However, due to the fact that the procedure for selling goods through electronic auctions and reductions was introduced in Ukraine only at the end of 2019, the process of administration of taxes and fees during this time has many contradictions tha

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31

MEÇOLLARI, Xhensila, and Arlinda YMERAJ. "New territorial reform and its effects on the administration and management of local taxes in the Tirana Municipality." Economicus 20, no. 1 (2021): 83–100. http://dx.doi.org/10.58944/smvh3937.

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Local government has an enormous role in a country’s economy. They practice functions and competencies through which they regulate and administer their proper functioning in accordance with law, national and regional politics. In Albania have been a lot of reforms and administrative-territorial divisions, which have failed to make a real decentralization of service delivery to citizens. The new territorial reform approved by law 115/2014 “For the administrative-territorial division of local units in the Republic of Albania” aimed to increase the managerial skills of local government units, to

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32

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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Boşcaneanu, Marcel. "FISCAL CONTROL – VERIFICATION TOOL A EXECUTION OF THE FISCAL OBLIGATION IN LIGHT LEGISLATION OF THE REPUBLIC OF MOLDOVA." Anale ştiinţifice ale Academiei "Ştefan cel Mare" a MAI al Republicii Moldova. Ştiinţe juridice=Scientific Annals of the Academy "Stefan cel Mare" of MIA of the Republic of Moldova. Legal Sciences . 19, 2024 (October 15, 2024): 107–24. https://doi.org/10.5281/zenodo.13933159.

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In this scientific study we set out to describe the significance of fiscal control as a tool for verifying the execution of the fiscal obligation in the light of the legislation of the Republic of Moldova, as an aid to the growth of the economy. In order to ensure a good collection activity, correct, full and in legal terms of the taxes and charges provided for by the fiscal legislation, of the penalty measures and the application of fines in the budgets of all levels, it depends to a large extent on the complexity, quality and specificity of the exercise the functional attributions of the sta

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Xhensila, Meçollari, and Ymeraj Arlinda. "New territorial reform and its effects on the administration and management of local taxes in the Tirana Municipality." ECONOMICUS, no. 20 (December 17, 2021): 83–100. https://doi.org/10.5281/zenodo.7582289.

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<strong>Abstract</strong> Local government has an enormous role in a country’s economy. They practice functions and competencies through which they regulate and administer their proper functioning in accordance with law, national and regional politics. In Albania have been a lot of reforms and administrative-territorial divisions, which have failed to make a real decentralization of service delivery to citizens. The new territorial reform approved by law 115/2014 “For the administrative-territorial division of local units in the Republic of Albania” aimed to increase the

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35

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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Magopets, Olena, and Oleksandr Gai. "Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 9(42) (2023): 90–99. http://dx.doi.org/10.32515/2663-1636.2023.9(42).90-99.

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The article is devoted to the study of the place and role of the tax administration mechanism in the system of factors ensuring the effective implementation of the state's tax policy. It was found that the tax policy is an important component of the socio-economic policy of each country. Based on the results of the research, it was established that the content of tax policy is revealed through a set of legal, economic and organizational measures of the state, which are implemented in the field of taxation and are aimed at forming a reliable financial basis for the functioning of the state, ach

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Al Kautsar, Muslim, Hanifah Hanifah, Acep Abdul Basit, and Surtikanti Surtikanti. "UNLOCKING REVENUE POTENTIAL: A KLASSEN TYPOLOGY ANALYSIS OF REGIONAL TAX POLICIES IN GARUT REGENCY, INDONESIA." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 7, no. 1 (2024): 1097–107. http://dx.doi.org/10.34010/icobest.v7i.623.

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This research examines the effectiveness of regional tax policies in Garut Regency, Indonesia, using the Klassen typology analysis. The study analyzes the contribution and effectiveness rates of various regional taxes, such as entertainment tax, street lighting tax, urban and rural land and building tax, and property transfer fees. The findings indicate that these taxes play a crucial role in the region's revenue generation, with entertainment tax being the highest contributor. Despite the challenges posed by the Covid-19 pandemic, the region has managed to increase its tax revenue, particular

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Scutari, Sofia, and Anca Elena Tolan. "The role of the organizational management system in the fiscal services in Romania." Vector European, no. 1 (April 2024): 108–12. http://dx.doi.org/10.52507/2345-1106.2024-1.21.

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This article describes the role of the organizational management system in Romanian fiscal institutions and its impact on the welfare of society. The author also presents the analysis of the dynamics of some taxes and fees administered by the Fiscal Service in Romania. The authors also study and analyze the share of these revenues and taxes in the gross domestic product for the period of 2018-2022. Based on this analytical approach, the authors highlight the most pressing problems that stand in the way of the efficient administration of the tax system, while also offering measures to improve t

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

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

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Glushchenko, Julia, and Natalia Kozhalina. "Development trends of local taxes in the system of local budgets in Ukraine." Public and Municipal Finance 8, no. 1 (2020): 104–11. http://dx.doi.org/10.21511/pmf.08(1).2019.09.

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Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by citizens, and introducing and expanding the system of local taxes.Local taxes make the financial basis for the activities of local self-government bodies. However, nowadays, the lack of their volume and revenue instability are considered as a matter of national concern. Funding of state delegated powers, which is mainly due to transfer payments, is

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Bokshorn, Anastasiia Viktorivna. "IMPLEMENTATION OF THE PRINCIPLES OF TAX LEGISLATION THROUGH THE PRISM OF THE ADMINISTRATION OF LOCAL TAXES AND FEES." Law Bulletin, no. 24 (2022): 76–83. http://dx.doi.org/10.32850/lb2414-4207.2022.24.10.

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KOLOMIIETS, Pavlo V. "The Current State of Tax Administration in Ukraine: an Analytical Review of Terminology." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2448. http://dx.doi.org/10.14505//jarle.v8.8(30).15.

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Abstract: The article includes the study of contemporary legal problems of regulation of the collection of taxes and fees and submit proposals for their improvement. Analysis of current tax legislation Ukraine, departmental regulations and practices for their implementation, theoretical understanding of scientific works, publications and recent research shows that today urgently needs further reformatting the Tax Code of Ukraine. Recently, discussions around the Tax Code of Ukraine tend to increase. Particularly sharp criticism is about the quality of writing legal text of the Code

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Eremkin, Mikhail Aleksandrovich. "Tax control over the computation and discharge of VAT in services rendered by foreign companies in electronic form on the territory of the Russian Federation: legal aspect." Налоги и налогообложение, no. 2 (February 2021): 70–84. http://dx.doi.org/10.7256/2454-065x.2021.2.35245.

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This article is dedicated to the analysis of relevant problems of tax control in the e-commerce sector caused by digitalization and globalization of business. The author gives general characteristics to tax control as the key element of tax administration; examines the peculiarities of legal regulation of the value-added tax for services rendered by foreign companies in electronic form on the territory of the Russian Federation. Description is given to the amendments in the Russian legislation on taxes and fees related to the establishment of new rules of VAT taxation for electronic services p

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Galchun, Ekaterina Andreevna, Daniil Anatolevich Kezlya, and Ilya Vyacheslavovich Novichkov. "Prospects for the administration of parafiscalities on the example of port fees." Налоги и налогообложение, no. 3 (March 2022): 69–77. http://dx.doi.org/10.7256/2454-065x.2022.3.38238.

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On February 28, 2020, at a meeting of the Prime Minister of Russia with members of the Council of the Chamber of the Parliament, the problem of non-tax payments and the need to finalize and submit to the State Duma of the Russian Federation the draft law on mandatory payments having a quasi-tax character was again raised. To date, there are 167 types of non–tax payments paid by business entities, both credited to budgets of all levels, the so-called fiscal and parafiscal payments. This article is devoted to the study of the problems of regulation. Authors' goal is to evaluate possible solution

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GREKOVA, E. M. "CONCERNING THE CONCEPT OF FINANCIAL AND LEGAL REGULATION OF THE TAXATION ADMINISTRATION." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 1, 2024 (2024): 55–68. https://doi.org/10.55959/msu2413-631x-27-15-1-05.

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The objective of the article is to delineate the principal characteristics of financial and legal regulation of taxation administration as a significant legal category. The author presents the concept of taxation as a set of economic, legal, social, psychological and other relations for the compulsory, authoritative, irrevocable, individually non-refundable and non-equivalent withdrawal of a portion of the income (or property) of individuals and entities legally obligated to pay established taxes, fees and insurance contributions to the government budget. This definition is based on an analysi

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Shemyakina, Marina Sergeevna. "Genesis of tax administration tools for "whitewashing the economy"." Налоги и налогообложение, no. 5 (May 2023): 71–86. http://dx.doi.org/10.7256/2454-065x.2023.5.43910.

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The subject of the study is tax relations that arise in the process of interaction between tax authorities and taxpayers and are aimed at inducing the latter to pay taxes and fees established by law. The evolution of tax administration tools for "whitewashing" sectors of the economy and individual objects is considered. In accordance with the content of the tools used, a classification was made into five stages of development: the period of formation and development of tax control; the period of creation of the concept of the taxpayer behavior management system; the period of introduction of n

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Jakubáč, Róbert. "Challenges of Property Tax in Slovakia." Nieruchomości@ III, no. III (2022): 157–66. http://dx.doi.org/10.5604/01.3001.0015.9856.

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There are basically two types of real estate-related taxes in Slovakia, namely the property (real estate) tax and the income tax, which is paid under statutory conditions if someone sells a real estate. This article focuses on property tax and its present and future challenges in Slovakia. The author first approaches the legal regulation of property tax in the Act No. 582/2004 Coll. on Local Taxes and Local Fees for Municipal Waste and Minor Construction Waste, and briefly summarizes this regulation with special regard to the role of the municipalities in matters of property tax. Subsequently,

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Soldatkin, Sergey Nikolaevich, Ekaterina Olegovna Pestrikova, and Oksana Valeryevna Leshkova. "FEATURES OF THE TAX SYSTEM OF THE REPUBLIC OF KOREA." Scientific Review: Theory and Practice 14, no. 7 (2024): 1296–305. http://dx.doi.org/10.35679/2226-0226-2024-14-7-1296-1305.

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The article examines the features of the current tax system of the Republic of Korea. The relationship between the tax system and the level of economic development of the state is obvious and undeniable: the more transparent, rational and efficient the tax system is, the more budget formation is based on tax revenues and the greater the ability of the state to finance the performance of its functions, including ensuring the socio-economic development of the country, which fully corresponds to the essence of the tax. The thesis was used as the basis for the research, according to which the tax

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Sukach, O., L. Sarana, and L. Gordienko. "Tax instruments of local budget revenue regulation." 101, no. 101 (December 30, 2021): 68–78. http://dx.doi.org/10.26565/2311-2379-2021-101-07.

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The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets. The purpose of this research is to enhance the existing experience of budget decentralization with the identification of the practical results of the decentralization reform and its impact on the local territorial communities in Ukraine. The article examines and summarizes the current experience of budget decentralization in Ukraine and the results of the reform, as well as their community

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Fedosimov, B. A. "PROBLEMS OF FUNCTIONING OF THE RUSSIAN TAXATION SYSTEM IN THE ASSESSMENT OF INTERNATIONAL EXPERTS." Scientific Review Theory and Practice 10, no. 12 (2020): 3208–14. http://dx.doi.org/10.35679/2226-0226-2020-10-12-3208-3214.

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The article presents materials of empirical studies of the influence of the tax burden on business on the rating of the perfection of tax systems among the countries of the world. To form a rating in accordance with the adopted methodology, a medium-sized enterprise is considered in each country (the criteria are the same for all states), which, under the conditions of the national taxation system, makes payments and acts as a tax resident. In addition, the results of surveys conducted by the expert community among business owners in the countries participating in the study are used. The ranki

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