Log in

Relevant bibliographies by topics / The functioning of the tax / Journal articles

To see the other types of publications on this topic, follow the link: The functioning of the tax.

Journal articles on the topic 'The functioning of the tax'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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 'The functioning of the tax.'

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

Barabash, Lesia. "Improvement of tax policy within the harmonization of the tax system of Ukraine." European Scientific e-Journal 18, no. 3 (2022): 49–56. https://doi.org/10.47451/ecn2022-04-05.

Full text

Abstract:

The article considers the essence and modern conditions of tax policy functioning in Ukraine and the directions of its optimization in the context of harmonization of the tax system are offered. The formation of the author’s vision of the economic essence of tax policy was carried out on the basis of analysis of scientific opinion of scientists from different countries, as well as the official interpretation using the dialectical method. With the help of a group of analytical methods, the conditions for the functioning of Ukraine’s tax policy in pre-war and wartime were assessed. T

APA, Harvard, Vancouver, ISO, and other styles

2

Abakarova, R. Sh. "Peculiarities of the “professional income tax” tax regime." Vestnik Universiteta, no. 10 (December 11, 2020): 107–12. http://dx.doi.org/10.26425/1816-4277-2020-10-107-112.

Full text

Abstract:

In the context of the widespread introduction of a tax on the self-employed in Russia, there is a need for a conceptual understanding of its role in the economic activity of citizens and the development of regions. In this regard, the article considers the results of its introduction in 2019 and the prospects for further development up to 2029. The article reviews the main aspects of the functioning of the new tax regime in relation to the professional income of the self-employed population in the Russian Federation, which were introduced by Federal Law No. 422-FZ dated on November 27, 2018 in

APA, Harvard, Vancouver, ISO, and other styles

3

Natalia, M. Selivanova, V. Hryhorieva Anna, and E. Probniak Oleksandra. "Changes in the Tax Legislation of Ukraine During Martial Law." Economics: time realities 1, no. 65 (2023): 54–60. https://doi.org/10.5281/zenodo.7924723.

Full text

Abstract:

The article is devoted to the study of the essence of the functioning of tax policy in Ukraine during martial law. The main studies and publications of domestic scientists-scientists are considered, various interpretations of tax policy, its methods, principles and approaches are characterized. The main provisions on expanding the opportunities of business representatives during martial law are described. The main changes in the tax legislation of Ukraine during the martial law in relation to small business entities, namely individual entrepreneurs, are considered. The conditions of functionin

APA, Harvard, Vancouver, ISO, and other styles

4

Buthelezi, Lungisani, Lesley Stainbank, and Mary Mutanda. "Tax compliance burden on SMEs in Durban: Perspectives from tax practitioners and business owners." International Journal of Research in Business and Social Science (2147- 4478) 14, no. 4 (2025): 240–50. https://doi.org/10.20525/ijrbs.v14i4.4004.

Full text

Abstract:

The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study adopted a quantitative approach using a self-administered questionnaire which was e-mailed to a sample of SMEs and tax practitioners by using a link to QuestionPro. Tax compliance was viewed as a burden by SMEs, with the majority opting to outso

APA, Harvard, Vancouver, ISO, and other styles

5

Glukh, Maryna, Julia Anistratenko, Alona Harbinska-Rudenko, Olena Melnyk, and Mariia Karmalita. "The Functioning of Tax Authorities in Countries of the European Union." Hrvatska i komparativna javna uprava 23, no. 3 (2023): 451–68. http://dx.doi.org/10.31297/hkju.23.3.2.

Full text

Abstract:

The paper delves into an insightful analysis of tax authority operations in various European Union (EU) member states, including Poland, Sweden, Germany, and France. This study seeks to extract valuable lessons from their practices and apply them to the context of Ukraine. Poland's tax authority, governed by the Tax Ordinance, serves as an interesting starting point for the investigation. Sweden's National Tax Agency, operating under the Swedish Ministry of Finance but independently of the government, takes centre stage as a model of centralised tax administration based on functional principle

APA, Harvard, Vancouver, ISO, and other styles

6

PIKHNYAK, Tatiana. "TAX PREFERENCES IN THE FUNCTIONING OF BUSINESS ENTITIES DURING THE RUSSIAN-UKRAINIAN WAR." Herald of Khmelnytskyi National University. Economic sciences 316, no. 2 (2023): 213–19. http://dx.doi.org/10.31891/2307-5740-2023-316-2-34.

Full text

Abstract:

The article analyzes the importance of the functioning of small business as one of the important sectors of the economy during the Russian-Ukrainian war. Their activities in partially occupied, front-line, support and safe regions were studied, in particular: the number of registered individual entrepreneurs, active individual entrepreneurs, individual entrepreneurs who ceased their activities in 2021-2023. State support measures for small business entities were considered: direct payments from the budget, tax preferences, preferential loans, measures to reduce administrative pressure. Attenti

APA, Harvard, Vancouver, ISO, and other styles

7

Grigorieva, Irina V., Sayd-Umar S. A. Vozkaev, and Lomali Kudusov. "ANALYSIS OF INDIVIDUAL TAX IDENTITY AND ITS IMPACT ON TAX LAW AND BEHAVIOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/9, no. 147 (2024): 126–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.09.015.

Full text

Abstract:

Public recognition of taxes is a prerequisite for compliance with tax legislation and the smooth functioning of the tax system. The social identity of taxation is based on the social identity of individuals in relation to taxation, and the formation of groups through exchange and dissemination leads to the formation of recognition of taxation by the whole society. Thus, the social identity of individual taxation has a decisive influence on tax behavior and the functioning of the tax system. The social identity of individual taxation is divided as the main dimension and the social identity of i

APA, Harvard, Vancouver, ISO, and other styles

8

Berdiyeva, Ugiloy. "TAX CLUSTERS -AN EFFECTIVE INSTRUMENT OF MODERN TAX MANAGEMENT." INNOVATIONS IN ECONOMY 5, no. 3 (2020): 34–40. http://dx.doi.org/10.26739/2181-9491-2020-5-5.

Full text

Abstract:

The article reveals the need for a scientific study of the formation of tax clusters, its causes and factors, the issues of ensuring the effective functioning of tax administration, as one of the main vectors of modernization of the tax system, the introduction of tax monitoring services

APA, Harvard, Vancouver, ISO, and other styles

9

Елена Петровна, Пешкова, Трубилин Кирилл Геннадьевич, and Гречкина Ирина Николаевна. "IMPACT OF TAXES ON FUNCTIONING OF ENTERPRISES: THEORETICAL ASPECT." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 1 (2023): 140–45. http://dx.doi.org/10.22394/2079-1690-2023-1-1-140-145.

Full text

Abstract:

This article assesses impact of tax payments on financial and economic condition of industrial enterprises, based on conceptual foundations of tax theory. It presents a retrospective analysis theories of taxation of different directions, which revealed presence of opposite points of view concerning necessity of enterprise taxation. Authors of article, when studying problem, turn to those aspects that arise in specific institutional conditions that accompany process of economic transformation and provide an algorithm of mutual influence of tax parameters, factors of external and internal enviro

APA, Harvard, Vancouver, ISO, and other styles

10

STOROZHUK, Iryna, and Oleksandr BRYHINETS. "Legal regulation of IT companies’ functioning in performing tax control (domestic and foreign experience)." Economics. Finances. Law 6, no. - (2023): 28–32. http://dx.doi.org/10.37634/efp.2023.6.6.

Full text

Abstract:

The paper examines the peculiarities of taxation of IT technology services in Ukraine. The introduction of digital technologies in the field of taxation today is due to the need to simplify the process of processing tax information, reduce the corruption need to improve the quality of services, improve the quality of planning and forecasting the development of the fiscal system and the national economy as a whole. Digitalization can play a key role in helping tax authorities reduce administrative costs, collect more revenue more efficiently, increase transparency and service for taxpayers, and

APA, Harvard, Vancouver, ISO, and other styles

11

Savchenko, M. V., B. S. Kleshchenko, and A. M. Sheihets. "International Taxation, Features of the Functioning of Tax Systems in the Leading World Countries." Business Inform 1, no. 528 (2022): 82–88. http://dx.doi.org/10.32983/2222-4459-2022-1-82-88.

Full text

Abstract:

The article is aimed at defining the concept of international taxation and its role in the development of society, the impact of tax systems on the economic growth of the countries of the world, the peculiarities of the tax systems of developed countries and their place in the ranking on the index of international competitiveness of a tax system. The main changes in taxation in developed countries are also investigated, a rating was compiled and an analysis is carried out on the basis of indicators of tax revenues and competitiveness. Analyzing, systematizing and generalizing the scientific wo

APA, Harvard, Vancouver, ISO, and other styles

12

H. P., H. P. "The Theoretical Aspects of the Functioning of the System of Personal Income Taxation." Business Inform 12, no. 515 (2020): 389–94. http://dx.doi.org/10.32983/2222-4459-2020-12-389-394.

Full text

Abstract:

The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue pa

APA, Harvard, Vancouver, ISO, and other styles

13

Sukiasyan, Asatur A., Tamara A. Eloeva, and Azamat A. Aslamurzaev. "FEATURES OF THE FUNCTIONING OF THE TAX SYSTEM IN THE CONTEXT OF ECONOMIC TRANSFORMATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/4, no. 136 (2023): 109–18. http://dx.doi.org/10.36871/ek.up.p.r.2023.04.04.014.

Full text

Abstract:

The state policy aimed at addressing the issues of the country’s economic development, ensuring stability and economic growth contains many structural elements within which a set of targeted measures is implemented. One of the main elements of state policy is the tax policy of the state, as part of the financial policy, and is aimed at regulating the sphere of taxation. Tax policy determines the structure and contours of the tax system, the amount of the tax burden on the economy, tax preferences and benefits. Its directions, specific tasks for the near future (within the framework of three-ye

APA, Harvard, Vancouver, ISO, and other styles

14

Lvova, Marina V., and Anna L. Kuzmina. "PROBLEMS OF CALCULATING THE VALUE ADDED TAX AND THE WAYS TO SOLVE THEM." Oeconomia et Jus, no. 2 (June 25, 2021): 7–12. http://dx.doi.org/10.47026/2499-9636-2021-2-7-12.

Full text

Abstract:

This article reveals the main problems that arise when calculating the value added tax. The ways to solve the above-indicated problems are suggested. The concept of value-added tax is considered. The main errors in VAT calculation are revealed: incorrect calculation of the taxable object, unlawful tax deductions. The definition of the concept "paper VAT" is given. The necessary condition for the effective functioning of the tax system is revealed. Tax administration is impossible without a clear and well-functioning work of tax authorities on various levels. One of the main conditions for effe

APA, Harvard, Vancouver, ISO, and other styles

15

Végh, Gyöngyi. "Tax Administration Good Governance." EC Tax Review 27, Issue 1 (2018): 48–60. http://dx.doi.org/10.54648/ecta2018005.

Full text

Abstract:

Tax law provisions only have the desired effect if these are properly administered. In each country, tax administration is governed by different sets of rules which together form the so-called ‘tax administration governance framework’. This framework includes rules which vest the powers of administration in the tax authority, determine the rights and obligations of taxpayers and define ‘checks and balances’. At the same time, the functioning of a tax authority is greatly influenced by its environment, including social, economic and technological developments. As a result, building an effective

APA, Harvard, Vancouver, ISO, and other styles

16

Abramova, Alla. "Theoretical provisions for substantiating the essence of the concept of «tax system»." Problems and prospects of economics and management, no. 1(41) (May 19, 2025): 351–58. https://doi.org/10.25140/2411-5215-2025-1(41)-351-358.

Full text

Abstract:

The article considers the peculiarities of the tax system functioning as a component of the financial system of the state. Its role in macroeconomic regulation and behaviour of its participants is determined, especially in the period of financial instability and economic cyclicality. The scope of domestic scientific views and approaches to the interpretation of the essence of the concept of ‘tax system’ is studied. Based on the analysis, the interdependence of fiscal, regulatory functions and basic principles of the tax system is highlighted. Attention is focused on the study of the tax system

APA, Harvard, Vancouver, ISO, and other styles

17

Zhutyaeva, Svetlana A., Maria I. Popova, and Victor P. Maryanenko. "RISKS IN THE CONTEXT OF TAX COMPETITION OF COUNTRIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/5, no. 147 (2024): 298–305. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.05.040.

Full text

Abstract:

The article defines and types of tax competition, describes tax risks. The positive and unfair consequences of tax competition are analyzed; economic factors affecting the state and functioning of the state tax system are presented. The reasons for the occurrence of tax risks are disclosed. The measures of their minimization in the conditions of tax competition are proposed. The steps aimed at improving the competitiveness of the Russian tax system are formulated.

APA, Harvard, Vancouver, ISO, and other styles

18

Murtezaj, Ilir M. "The Effect of Electronic Data Interchange (EDI) on Improving Tax Compliance Rates." International Journal of Religion 5, no. 5 (2024): 139–51. http://dx.doi.org/10.61707/8p98h412.

Full text

Abstract:

Kosovo's tax administration plays a fundamental role in the state's functioning, carrying out many duties and obligations. In addition to these duties, TAK also acts as a stabilizing element for the macro-fiscal economy. In addition to the importance of human resources, the function of information technology is unquestionably crucial in achieving TAK's objectives. The implementation of information technology has resulted in the mechanization of several processes, simplifying the gathering of data and the distribution of tax responsibilities. Advanced information technology systems have improve

APA, Harvard, Vancouver, ISO, and other styles

19

Selivanova, Natalia, Anna Hryhorieva, and Oleksandra Probniak. "Changes in the Tax Legislation of Ukraine During Martial Law." Economics: time realities 1, no. 65 (2023): 54–60. http://dx.doi.org/10.15276/etr.01.2023.7.

Full text

Abstract:

The article is devoted to the study of the essence of the functioning of tax policy in Ukraine during martial law. The main studies and publications of domestic scientists-scientists are considered, various interpretations of tax policy, its methods, principles and approaches are characterized. The main provisions on expanding the opportunities of business representatives during martial law are described. The main changes in the tax legislation of Ukraine during the martial law in relation to small business entities, namely individual entrepreneurs, are considered. The conditions of functionin

APA, Harvard, Vancouver, ISO, and other styles

20

SOKOLOV, V. V. "PROBLEMATIC ASPECTS OF THE UNIFIED TAX INVOICES REGISTER FUNCTIONING." Law and Society, no. 6 (2021): 215–21. http://dx.doi.org/10.32842/2078-3736/2021.6.31.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Makowiecka, Małgorzata. "The Assessment of Management Control Functioning in Tax Offices." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 84 (2016): 125–37. http://dx.doi.org/10.18276/frfu.2016.6/1-11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Makowiecka, Małgorzata. "The Assessment of Management Control Functioning in Tax Offices." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 6 (2016): 125–37. http://dx.doi.org/10.18276/frfu.2016.84/1-11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Vasylevska, Halyna, Iryna Novosad, and Artem Kovalenko. "Scandinavian experience of forming optimal fiscal space: lessons for Ukraine." Współczesna Gospodarka 9, no. 4 (31) (2018): 39–49. http://dx.doi.org/10.26881/wg.2018.4.04.

Full text

Abstract:

The article analyzes the tax system adopted in the Scandinavian countries - Sweden, Denmark and Norway - in the context of identifying positive behaviors in ensuring optimal fiscal space in Ukraine. The paper outlines some peculiarities of the taxation mechanisms in the selected states and outlines the specifics of their functioning and development. It raises the notion of the dynamics of tax rates differentiation concerning separate taxes in the fiscal practice of the Scandinavian peninsula countries. In the process of studying the tax experience abroad, it was found out that tax burden in Sw

APA, Harvard, Vancouver, ISO, and other styles

24

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

25

Абакарова, Р. Ш. "Problems and prospects of self-employed tax development." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 827–30. http://dx.doi.org/10.34925/eip.2022.144.7.162.

Full text

Abstract:

В статье охарактеризованы основные положения специального налогового режима НПД, раскрыта специфика налогового режима для самозанятого населения. Выявлены положительные и отрицательные аспекты функционирования режима налогообложения. Основные аспекты функционирования, описанные в статье, помогают оценить достоинства и недостатки налога для самозанятых лиц. The article describes the main provisions of the special tax regime of the NAP, reveals the specifics of the tax regime for the self-employed population. The positive and negative aspects of the functioning of the taxation regime are reveale

APA, Harvard, Vancouver, ISO, and other styles

26

Et. al., Kuzieva Nargiza Ramazanovna,. "Features of the Creation And Functioning Of Free Economic Zones In Uzbekistan." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 9 (2021): 3315–24. http://dx.doi.org/10.17762/turcomat.v12i9.5732.

Full text

Abstract:

The article examines such tasks as the role of free economic zones in the economy of the state, the features of the emergence and development of tax regimes, free economic zones as a category in the economy and their need for the development of the country. The article provides an analysis of domestic, their development of free economic zones and the existing tax regime, an analysis of the regulatory framework for the creation and functioning of free economic zones, as well as an analysis of the economic indicators of free economic zones and the tax incentives they use.

APA, Harvard, Vancouver, ISO, and other styles

27

Matras, Tomasz. "Analysis of the Functioning of the Automatic Exchange of Information about Financial Accounts after Implementation of the Common Reporting Standard." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 67, no. 1 (2023): 106–17. http://dx.doi.org/10.15611/pn.2023.1.07.

Full text

Abstract:

The adoption of the Common Reporting Standard (CRS) by the OECD in 2014 raised many concerns. Banks were particularly obliged to implement many changes in order to properly collect and aggregate data on tax residence of their clients and correctly report them to the tax administration authorities. The aim of this article was to assess the functioning of the CRS, taking into account the benefits of implemented changes and critical voices regarding the functioning of the standard. The efficiency of the solution based on OECD data and a critical analysis of some aspects of the CRS were presented.

APA, Harvard, Vancouver, ISO, and other styles

28

Petrunenko, Ya. "Creation of special (free) economic zones as the state stimulate development of some territories." Uzhhorod National University Herald. Series: Law 1, no. 73 (2022): 141–46. http://dx.doi.org/10.24144/2307-3322.2022.73.23.

Full text

Abstract:

The article is devoted to the study of the legal basis for the formation and functioning of special (free) economic zones. It is substantiated that the creation of a special (free) economic zone is an effective means of state stimulation of economic development of individual territories. The economic efficiency of the formation and functioning of special (free) economic zones is analyzed. It is established that important indicators of such efficiency are: reduction of unemployment in the respective territory, increase of investment income, development of production, etc. The author has i

APA, Harvard, Vancouver, ISO, and other styles

29

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

30

Yuzvovich, Larisa, and Lvova Maya. "Automation of tax administration as a tool of state tax policy." Scientific Works of the Free Economic Society of Russia 246, no. 2 (2024): 144–58. http://dx.doi.org/10.38197/2072-2060-2024-246-2-144-158.

Full text

Abstract:

The scientific article presents the formation and application of digital tax administration tools within the framework of the implementation of the strategic concept of the Federal Tax Service of the Russian Federation, thanks to which informed tax decisions can be made. An effective tax system is considered as an integral part of a functioning economy aimed at maintaining a stable tax policy of the state and creating the basis for long-term economic growth. Automation of tax administration is equally important for increasing decentralized tax relations, reducing the management burden for the

APA, Harvard, Vancouver, ISO, and other styles

31

Sbezhnev, Vladimir A. "Special Aspects of the Excess Profits Tax." Taxes 1 (February 29, 2024): 6–9. http://dx.doi.org/10.18572/1999-4796-2024-1-6-9.

Full text

Abstract:

The article discusses the specifics and legal nature of the excess profit tax. The legal construction of the excess profit tax as a one-time direct tax is analyzed. The place of the tax on excess profits in the system of taxation of organizations is considered. Conclusions are drawn about the significance of the excess profit tax for the mobilization of financial resources. Using the example of the excess profit tax, it is shown that the tax system is developing dynamically, responding to modern challenges, and ensures the functioning of the country's financial system.

APA, Harvard, Vancouver, ISO, and other styles

32

Sibiryatkina, Irina. "FORMATION OF THE MAIN DIRECTIONS FOR IMPROVING APPROACHES TO ASSESSING THE FUNCTIONING OF A COMMERCIAL ENTERPRISE." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 2 (2022): 113–23. http://dx.doi.org/10.34220/2308-8877-2022-10-2-113-123.

Full text

Abstract:

The article proposes the main directions focused on improving approaches to assessing the functioning of the financial and economic activities of a commercial enterprise. The proposed directions are based on the principles of integration of financial accounting with tax accounting in the economy of a commercial enterprise. This problem is relevant, because. in the economic activity of a commercial enterprise there are unresolved contradictions caused by accounting and tax legislation. The problems of accounting and tax accounting in terms of their compatibility have their roots since the intro

APA, Harvard, Vancouver, ISO, and other styles

33

Gromov, Vladimir V. "Tax Monitoring in the Context of Law Enforcement Practice." Zakon 21, no. 11 (2024): 48–60. http://dx.doi.org/10.37239/0869-4400-2024-21-11-48-60.

Full text

Abstract:

The article reveals the specifics of the functioning of tax monitoring as a form of tax control designed to improve the quality of interaction between taxpayers and tax authorities, replace traditional audits and reduce the administrative burden on business. Law enforcement practice is scrutinised, the study of which proves that tax monitoring, although having its advantages, contains some drawbacks, weaknesses and gaps. On the whole, they prevent the making of a predictable and stable tax framework for business activities.

APA, Harvard, Vancouver, ISO, and other styles

34

Vasilyeva, Marina. "TAX LITERACY: PROBLEMS AND PROSPECTS." Russian Journal of Management 10, no. 2 (2022): 56–60. http://dx.doi.org/10.29039/2409-6024-2022-10-2-56-60.

Full text

Abstract:

In each country, the tax component is the basis for the functioning of the state as an institution of regulation, management and organization of socio–economic processes taking place within the country. The article presents the essence of the tax system, reveals the problems and prospects for the development of the tax administration system, and also presents statistical data on the level of tax literacy of the population.

APA, Harvard, Vancouver, ISO, and other styles

35

Петруха, Сергій, Ніна Петруха, Олександр Кушнерук, and Наталія Алексеєнко. "ENTERPRISE TAX SECURITY MANAGEMENT: FOREIGN EXPERIENCE AND WAYS OF ITS IMPLEMENTATION IN UKRAINE." Молодий вчений, no. 2 (90) (February 26, 2021): 13–20. http://dx.doi.org/10.32839/2304-5809/2021-2-90-4.

Full text

Abstract:

Under the conditions of the dynamic competitive environment, complex market conjuncture, asymmetric information space, the functioning of domestic enterprises is accompanied by an impact of a various spectrum of factors of the internal and external business environment. Consequently, the issues become current, for the provision of enterprise financial security, achieving which proper level will allow to create favorable conditions for its sustainable functioning under the conditions of uncertainty. The article is devoted to the issues of enterprise tax security as a component of financial secu

APA, Harvard, Vancouver, ISO, and other styles

36

Sadykov, Timergaziz. "Improvement in the structure of Russian tax authorities: present status." SHS Web of Conferences 69 (2019): 00096. http://dx.doi.org/10.1051/shsconf/20196900096.

Full text

Abstract:

The tax system existing in Russia needs further improvement.In the near future, its enhancement should be aimed at using tools of the tax system in order to increase the welfare of people and ensure stable growth of the national economy.This article highlights features of the tax system, the structure of tax authorities at the present stage.The author reveals peculiarities of their functioning and shortcomings, analyzes changes taking place.

APA, Harvard, Vancouver, ISO, and other styles

37

Lukianenko, S. A. "Legal regulation of the tax system as an instrument of state policy." Upravlenie kachestvom (Quality management), no. 8 (July 22, 2024): 42–49. http://dx.doi.org/10.33920/pro-01-2408-06.

Full text

Abstract:

The article examines the functioning of taxes and the tax system as an instrument of state policy. In addition, the elements included in the concept of taxes are analyzed, as well as an increased tax on personal income.

APA, Harvard, Vancouver, ISO, and other styles

38

Putri, Helmalia, Muhammad Din, Andi Chairil Furqan, and Andi Ainil Mufidah Tanra. "The Influence of Tax Understanding and Income Tax Incentives on MSME Tax Compliance, Moderated by Tax Digitalization." International Journal of Science and Society 6, no. 3 (2024): 535–46. http://dx.doi.org/10.54783/ijsoc.v6i3.1271.

Full text

Abstract:

This study investigates how tax knowledge and income tax incentives affect tax compliance among MSMEs, with tax digitalization functioning as a moderating variable. MSMEs are vital to Indonesia's economy, yet achieving tax compliance in this sector poses significant challenges, especially in Palu, which has been heavily impacted by the 2018 natural disaster and the COVID-19 pandemic. In response to these difficulties, the government launched several measures, including Regulation No. 44 of 2020, which offers tax incentives for businesses affected by the pandemic. However, as of May 2020, the a

APA, Harvard, Vancouver, ISO, and other styles

39

Журавлева, И. А., Н. А. Назарова, and И. Р. Еремин. "1.1. Model of tax burden management of the company: problems and prospects." Audit and Financial Analysis, no. 4 (January 4, 2021): 7–23. http://dx.doi.org/10.38097/afa.2020.80.50.001.

Full text

Abstract:

В статье рассматривается введение научной философии в структурно-функциональную основу функционирования системономической модели управления и оценки налоговой нагрузки в структуре периодической системы специальных законов налогономии как встроенной модели развития налоговой системы, базирующейся на фундаментальных философских принципах. В научном исследовании рассматриваются теоретические аспекты и практические выводы взаимосвязи и взаимозависимости элементов оценки и управления налоговой нагрузкой в компании и на экономику. Рассмотрены философские принципы предлагаемой ситемономической модели

APA, Harvard, Vancouver, ISO, and other styles

40

Журавлева, И. А., Н. А. Назарова, and И. Р. Еремин. "1.1. Model of tax burden management of the company: problems and prospects." Audit and Financial Analysis, no. 4 (January 4, 2021): 7–23. http://dx.doi.org/10.38097/afa.2020.80.50.001.

Full text

Abstract:

В статье рассматривается введение научной философии в структурно-функциональную основу функционирования системономической модели управления и оценки налоговой нагрузки в структуре периодической системы специальных законов налогономии как встроенной модели развития налоговой системы, базирующейся на фундаментальных философских принципах. В научном исследовании рассматриваются теоретические аспекты и практические выводы взаимосвязи и взаимозависимости элементов оценки и управления налоговой нагрузкой в компании и на экономику. Рассмотрены философские принципы предлагаемой ситемономической модели

APA, Harvard, Vancouver, ISO, and other styles

41

Nikiforenko, Evgeny S. "INTERNAL TAX CONTROL FOR TAX MONITORING PURPOSES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 195–200. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.031.

Full text

Abstract:

Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring, identifying and minimizing emerging tax risks. In the scientific article, the author considers the basic requirements for organizations when switching to tax monitoring, as well as the procedure for setting up internal tax control. The advantages of

APA, Harvard, Vancouver, ISO, and other styles

42

Atamanchuk, Zоryna A., and Іhor M. Petryk. "Features of the Functioning of Offshore Zones in the World Economy." Business Inform 9, no. 560 (2024): 13–18. https://doi.org/10.32983/2222-4459-2024-9-13-18.

Full text

Abstract:

The modern world economy is characterized by the rapid development of globalization processes, which leads to the growth of transnational flows of capital, trade and services. As part of these processes, offshore zones play an increasingly significant role, offering preferential conditions for conducting business, optimizing tax policy and diversifying risks. Using these opportunities and having the appropriate geographical location, a group of small countries have increased their role in the world economy to significant values, and the registration of international companies and corporate hea

APA, Harvard, Vancouver, ISO, and other styles

43

Barabash, L. V., and A. V. Rolinsky. "Impact of the tax system of Ukraine on the functioning of local finance." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 309–18. http://dx.doi.org/10.31395/2415-8240-2021-99-2-309-318.

Full text

Abstract:

The functioning of the tax system of Ukraine is carried out simultaneously at two levels – state and local. It is on the second that taxes are regarded as a powerful and stable source of financial resources for the local finance system. However, a significant drawback is that the proceeds of funds are carried out mainly from the functioning of the folding national taxes. Such distribution of taxes does not contribute to strengthening the financial independence of local finances. In the system of local finance in Ukraine, the dominant position is occupied by local budgets. It is in them that re

APA, Harvard, Vancouver, ISO, and other styles

44

Boyko, Anton, Liudmyla Ostapenko, and Oleg Markin. "State tax policy of insurance companies on different stages of insurance market development." Insurance Markets and Companies 7, no. 1 (2016): 25–30. http://dx.doi.org/10.21511/imc.7(1).2016.03.

Full text

Abstract:

Peculiarities of taxation of insurance companies in Ukraine and Europe have been researched. Methodological principles determining the optimal level of tax burden for insurers, depending on the level of national insurance market development have been proposed. The forms of constructive and destructive effects of taxes on insurance companies functioning in the stages of development of the insurance market have been established. Keywords: insurance companies, tax, tax burden, income tax, optimization, mathematical formalization

APA, Harvard, Vancouver, ISO, and other styles

45

Dmytryk, Olga, Olena Sereda, Katerina Tokarieva, Mushfik Damirchyiev, and Iliana Zinovatna. "Devising ways to improve the financial and tax mechanisms for overcoming the socio-economic crisis caused by martial law." Eastern-European Journal of Enterprise Technologies 6, no. 13 (120) (2022): 20–28. http://dx.doi.org/10.15587/1729-4061.2022.268376.

Full text

Abstract:

The object of this study is the process of improving financial and tax mechanisms to overcome the socio-economic crisis caused by martial law in Ukraine in the context of digital transformation. During the study, the problem of non-compliance of the existing financial and tax mechanisms with the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law was solved. The key elements of financial and tax mechanisms that should be primarily revised in order to overcome the socio-economic crisis have been clarified. The shortcomings of

APA, Harvard, Vancouver, ISO, and other styles

46

TKACHYK, Fedir. "SOCIAL AND PSYCHOLOGICAL ASPECTS OF TAX CONSULTING IN UKRAINE." WORLD OF FINANCE, no. 2(51) (2017): 118–27. http://dx.doi.org/10.35774/sf2017.02.118.

Full text

Abstract:

Introduction. Increase in the community understand the need for full and timely calculation and payment of taxes and duties and conscious understanding of their importance for the viability of the state, providing qualified and effective consultative assistance to taxpayers acting priority at the state tax consulting and corporate levels. An important role in this context is played by psychological traits taxpayers that understand key aspects of tax consulting. It increases the level of tax literacy and tax culture in society, strengthens economic competitiveness and creates a series of macroe

APA, Harvard, Vancouver, ISO, and other styles

47

Petrašević, Tunjica, Sanja Mišević, and Veronika Sudar. "Primjena Direktive o zajedničkom sustavu poreza na dodatnu vrijednost 2006/112/EZ u poreznim postupcima u Republici Hrvatskoj." Harmonius Journal of Legal and Social Studies in South East Europe 13, no. 1 (2025): 254–72. https://doi.org/10.51204/harmonius_24109a.

Full text

Abstract:

The successful functioning of the European Union’s single market, particularly regarding the unrestricted movement of goods, services, capital, and workers, largely depends on a well-functioning tax system within the EU. Value Added Tax (VAT) holds significant fiscal importance for both the EU and its member states. In 1993, the removal of customs controls within the EU led to an increase in VAT-related fraud, prompting both the EU and its member states to take substantial measures to combat these issues. The Republic of Croatia is also faced with the misuse of value added tax regulations and

APA, Harvard, Vancouver, ISO, and other styles

48

Baymagambetov, Azamat Amanzholovich, Mayra Muhametkalievna Valieva, Evgeny Ivanovich Kendyukh, and O. V. Kopylova. "SYSTEM OF FUNCTIONING OF TAX ON LUXURY IN DEVELOPED COUNTRIES." NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN 3, no. 325 (2019): 100–104. http://dx.doi.org/10.32014/2019.2224-5294.99.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Dubovyk, Olga. "Modern forms of functioning of special tax regimes in Ukraine." Scientific Bulletin of Odessa National Economic University 2, no. 327 (2025): 25–32. https://doi.org/10.32680/2409-9260-2025-2-327-25-32.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Назарова, Н. А. "Systemic VAT: problems of administration and management." Audit and Financial Analysis, no. 4 (October 15, 2021): 14–19. http://dx.doi.org/10.38097/afa.2021.86.22.021.

Full text

Abstract:

В статье рассматриваются проблемы развития и функционирования налога на добавленную стоимость и проводимых мероприятий налогового контроля в стране. В научном исследовании анализируются теоретические аспекты и практические выводы взаимосвязи и взаимозависимости элементов управления НДС на государственном уровне, и оценки совершенствования элементов данного налога. Автор акцентирует внимание на трансформации НДС как системного налога в структуре самой налоговой системы на основе эффективного функционирования ее элементов, одними из которых являются управление и оценка НДС. The article deals wit

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!