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Articles de revues sur le sujet « Tax system »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 15 juin 2025

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1

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

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2

Olatayo, Olasunkanmi Francis, and Adejuwon Joshua Adewale. "Digitalisation of Tax System and Revenue Generation in Nigeria." Lead City Journal of the Social Sciences (LCJSS) 9, no. 3 (2024): 4–21. https://doi.org/10.5281/zenodo.14504225.

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The problem of tax evasion and other issues limiting maximum tax revenue collection in Nigeria is such that contemporary tax practice should encourage tax administrators to embrace Information and Communication Technology (ICT) to revolutionize tax processes and alleviate some of the difficulties associated with manual tax processing in Nigeria. This study examinedtax digitalization and the problem of revenue collection in Nigeria. A descriptive research design was employed, and a sample size of 352 tax administrators was determined using the Taro Yamane formula (1967) from a population of two thousand nine hundred and thirty-two (N=2,932) operating in southwest Nigeria. Data were collected by means of an online questionnaire with a reliability test of 0.7747 > 0.70. Four hypotheses were tested using Chi square and regression analysis with the aid of an Excel sheet and SPSS. The findings revealed that Tax Digitalization has a significant relationship with Tax Revenue and also showed that Tax Digitalization has a significant effect on Tax Evasion. The study concluded that if adequate e-tax policies are implemented, and qualified and competent IT personnel are equipped, tax digitalization can curtail Tax Evasion and reduce Tax Risk to the minimum in Nigeria. According to the study, tax collectors of all quantities should invest more in ICT and embrace ICT in tax collection because it boosts Nigeria's tax revenue drive. This should be accomplished by automating the entire tax filing process, from filing to receiving a tax clearance certificate, to reduce tax evasion and increase tax revenue generation

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

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

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

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Bukhori Muslim, Ahmad, Dian Sulistyorini Wulandari, and Sinta Angeliya. "Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion." East Asian Journal of Multidisciplinary Research 2, no. 8 (2023): 3383–98. http://dx.doi.org/10.55927/eajmr.v2i8.5675.

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The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax evasion. While understanding taxation and tax sanctions has no effect on tax evasion, Simultaneously, the understanding of taxation, the taxation system, and tax sanctions have no effect on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan.

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

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

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

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

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

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10

Artyukh, Oksana, Ludmila Chernyshova, and Dina Naumenko. "Tax risks within the tax control system." Scientific Bulletin of Odessa National Economic University 9-10, no. 298-299 (2022): 50–55. http://dx.doi.org/10.32680/2409-9260-2022-9-10-298-299-50-55.

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YADUKHA, S., and O. MATVIYCHUK. "CHANGING THE TAX SYSTEM – FOR OR AGAINST?" Herald of Khmelnytskyi National University. Economic sciences 284, no. 4 (2020): 209–13. https://doi.org/10.31891/2307-5740-2020-284-4-39.

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Currently in Ukraine there is a system of corporate income taxation. It fully complies with international standards. Corporate income tax – the main tax for legal entities, because it is the profit is the main purpose of any enterprise, and this tax can both restrain and stimulate its development. The idea of introducing a tax on withdrawn capital has been discussed in our society for several years. Many of the experts voice their arguments both for the introduction of such a model of taxation and against. And each of them has its own strong arguments. Let’s try to understand them and draw our own conclusion about the feasibility of such a radical change in the tax system. The purpose of the article is to consider an alternative to income tax enterprises and substantiation of expediency of its transformation into a tax on the withdrawn capital. The article provides a general description of income tax and withheld capital tax. Prospects for reform are also considered in the tax on the withdrawn capital in the conditions of economic fall and loss. enterprises. A comparative analysis of corporate income tax and withheld capital tax has been conducted, and it has been clarified how the transformation of the tax will affect business entities and the country’s economy as a whole. Highlights the pros and cons of the new tax system. At the same time, there is no doubt about the need for a comprehensive solution to the problem – not only changing the tax system, but also introducing a set of legislative changes in the field of business and investment protection, protection of private property and other guarantees, rights and freedoms.

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Kuramaeva, N. "Formation of the Kyrgyzstan Tax System." Bulletin of Science and Practice 5, no. 10 (2019): 194–97. https://doi.org/10.33619/2414-2948/47/24.

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The article discusses the formation of the tax system of Kyrgyzstan. According to the author, the further progress of taxation in Kyrgyzstan directly depends on a competent tax policy, which implies adherence to the basics of tax theory and time-tested principles of taxation. The long-term tasks of the country’s development, its internal and external socio-economic and political prospects require activation of the role of the state in solving numerous and complex problems, including strengthening the state tax policy of the country.

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Thi, Quyen Tran, May Dang Thi, and Nhung Truong Thi. "Taxes, Electronic Taxation System in Vietnam: Literature Review." International Journal of Management Sciences and Business Research 09, no. 10 (2020): 423–35. https://doi.org/10.5281/zenodo.4991439.

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<em>The objective of this article is the theoretical basis system of taxation, the electronic tax system in Vietnam. On the basis of a theoretical overview, the study reviews the factors affecting the electronic tax system in Vietnam, including objective factors and subjective factors.</em>

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

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15

Widya Indah Nurmalasari. "THE INFLUENCE OF TAX SYSTEM AND TAX FAIRNESS ON TAX EVASION." Media Bina Ilmiah 19, no. 6 (2025): 4835–42. https://doi.org/10.33758/mbi.v19i6.1124.

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Tax evasion is an illegal act carried out by taxpayers to avoid the obligation to pay taxes in full or at all, by hiding income, manipulating financial reports, or avoiding tax obligations through fraudulent means. This study aims to analyze the influence of the tax system and tax fairness on tax evasion. This study uses a quantitative approach with a causality research type. The population and sample in this study were 70 Taxpayers in the City of Surabaya. The analysis in this study uses Partial Least Square (PLS) analysis. The results of this study show that: (1) The Taxation System has a significant negative effect on Tax Evasion, and (2) Tax Justice has a significant negative effect on Tax Evasion

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Kim, KyoungHa. "A Study on Improving Tax Rationality of Merger Tax System - Focused on Qualified Merger Tax System -." Seoul Tax Law Review 31, no. 1 (2025): 233–90. https://doi.org/10.16974/stlr.2025.31.1.004.

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

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Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to transfer to the general taxation system. Methods. The study employs methods of logical analysis and synthesis, induction and deduction. Results. Digital technology development made it impractical to maintain special tax regimes for tax and legal regulation of small businesses implementing ordinary activities. More favorable economic and financial environment for small businesses should be created within the general taxation system, through lower tax rates, up to a certain threshold. Special tax regimes should regulate specific activities, requiring a special approach to tax regulation and State control. The paper presents a set of practical measures to reform the design of the Tax Code. The offered structure of taxation creates a single tax legislation for the vast majority of business entities. Conclusions. The abolition of special tax regimes for taxation and regulation of small businesses and creation of a single tax system based on the general tax regime will simplify the Tax Code structure and make the tax system more transparent and consistent. The offered action plan will help make the abolition gradual and seamless. The findings can be used in legislative activities to reform the tax system.

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

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19

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

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20

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

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21

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

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

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23

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.

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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. The use of abstract-logical method contributed to the generalization of key objectives of tax policy in the future and outline areas for its optimization. Based on the results obtained, in connection with the changing economic environment of the country, the need to develop a new model of tax policy, taking into account the demands of tax participants and budget needs, which would be an effective complement to the tax system.

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

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

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

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

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

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Riski, Alya Nur, Muhammad Syukri, Oktavia Oktavia, Rini Risanti, and Asep Suherman. "Tax Data Processing System." Informatics Management, Engineering and Information System Journal 1, no. 1 (2023): 88–98. http://dx.doi.org/10.56447/imeisj.v1i1.222.

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The expense information handling framework at the Shibgah Islam Nusantara Amanah Foundation is as yet done physically, according to the ongoing framework, information filing and duty information recovery have not been completed as expected and on time, where away it is constantly put away haphazardly, causing harm or harm. lost information, so looking for information for data requirements of benefactors consumes most of the day since they need to every year find and match documents. This framework is broke down and planned utilizing spellbinding investigation research strategies and OOAD (Object Oriented Analysis Design) framework improvement methods. The programming language utilized by this framework is PHP with XAMPP web server and PHPMyAdmin information base. This expense information handling data framework that has been made can assist establishment with staffing to find, and recap charge information that is given consequently and can decrease the degree of document harm and blunders in recording charge reports.

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

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LIU Q., LIU Q., PETRUKOVICH N. G. PETRUKOVICH N.G. та WANG XU WANG XU. "ИССЛЕДОВАНИЕ НАЛОГОВОЙ СИСТЕМЫ И РЕАЛЬНОЙ СИТУАЦИИ С НАЛОГАМИ В КИТАЙСКИХ ИНТЕРНЕТ-ЦЕНТРАХ". Экономика и предпринимательство, № 3(164) (20 червня 2024): 821–26. http://dx.doi.org/10.34925/eip.2024.164.3.157.

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Under the background of "Internet +", C2C e-commerce is an emerging industry, and many industry systems are imperfect, such as the tax system. This has caused tax evasion and evasion in the tax collection and management of C2C e-commerce, resulting in a serious loss of national tax revenue. This study aims to study the tax system currently adopted by China. study aims to study the tax system currently adopted by China's C2C e-commerce platforms, study its tax situation in the past five years, analyze the pros and cons of its tax system, and analyse the tax situation of China's C2C e-commerce platforms. and cons of its tax system, and provide suggestions for adjusting the tax system for e-commerce platforms. На фоне "Интернета+" электронная коммерция C2C является развивающейся отраслью, а многие отраслевые системы несовершенны, например, налоговая система. Это привело к уклонению от уплаты налогов и уклонению от сбора налогов и управления электронной коммерцией C2C, что привело к серьезной потере национальных налоговых поступлений. Целью данного исследования является изучение налоговой системы, принятой в настоящее время в Китае. Целью данного исследования является изучение налоговой системы, принятой в настоящее время в Китае на платформах электронной коммерции C2C, изучение ее налоговой ситуации за последние пять лет, анализ плюсов и минусов ее налоговой системы, анализ налоговой ситуации на платформах электронной коммерции C2C. и минусов ее налоговой системы, а также предоставление предложений по корректировке налоговой системы для платформ электронной коммерции.

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Bivainis, Juozas, and Ilona Skačkauskienė. "A System of Indicators for the Complex Evaluation of the Tax System." Business: Theory and Practice 10, no. (4) (2009): 298–307. https://doi.org/10.3846/1648-0627.2009.10.298-307.

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The main problem examined in the current article is the evaluation of tax system. It is suggested that tax systems should be evaluated through the hierarchical evaluation system consisting of primary, partially-integrated and complex-integrated indicators. Primary non-recurrent indicators are classified into three groups and aimed at evaluating a tax system through the prism of a certain aspect. The system is built taking into consideration the requirements of consistency, comparability and simplicity, and aimed at objective and accurate evaluation of tax systems. The synthesis of partially integrated indicators creates preconditions for complex evaluation of tax systems enabling identification of the quality of tax systems and comparison of tax systems of various countries. Complex tax system evaluation provides with a possibility to conduct a systematic analysis and to generate a quantitative estimate. The recommended complex tax system evaluation creates preconditions to analyse tax systems as a uniform totality, to identify their standing in various aspects correlated in quantitative terms, and to carry out dynamic and comparative analyses. Interstate comparative analysis of tax systems creates preconditions to reveal relevant quality of tax systems in various countries, to crystallise out the best practices that could be used for improvement of the quality of the tax system in the country at issue. Also, the evaluation system could be adapted to various needs of the evaluator: classification of indicators into groups enables elimination of some indicators or introduction of new ones without destroying the established system of significance of the indicators, simply by adjusting significance levels within the group.

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

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

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

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Omirbaevna, Jamalova Sabrina. "Accounting and tax system in small business entities." International Journal Of Management And Economics Fundamental 5, no. 2 (2025): 6–7. https://doi.org/10.37547/ijmef/volume05issue02-02.

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Small business entities play a vital role in economic growth; however, effective accounting and tax management are essential for their sustainability. This article explores the significance of accounting in small businesses, comparing cash and accrual accounting methods. Additionally, it discusses tax obligations, challenges in tax compliance, and best practices for financial management. By implementing accurate record-keeping, utilizing accounting software, and staying informed about tax regulations, small businesses can enhance their financial stability and ensure legal compliance. The study highlights the importance of financial literacy and professional guidance in overcoming accounting and taxation challenges.

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Cioni, Micaela, Maurizio Taramasso, Andrea Giacomini, et al. "Transaxillary Approach Short- and Mid-Term Results in a Single-Center Experience." Innovations: Technology and Techniques in Cardiothoracic and Vascular Surgery 6, no. 6 (2011): 361–65. http://dx.doi.org/10.1097/imi.0b013e318248e9ed.

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Objective Transcatheter aortic valve implantation (TAVI) is increasingly accepted as an alternative procedure in patients with severe, symptomatic aortic stenosis and high risk for surgical aortic valve replacement. Transfemoral (TF) approach is the first option when feasible, but in case of peripheral vascular disease this approach is precluded. In our institution, for this kind of patients we considered transaxillary (TAx) approach as second choice and transapical (TAp) or transaortic (TAa) as last routes. This study describes short- and mid-term morbidity and mortality for TAx approach. Methods From November 2007 to March 2011, 284 patients underwent TAVI at our site; 229 treated by TF approach, 22 TAp, 2 TAa, and 31 TAx. Four patients were treated with an Edwards Sapien valve (Edwards Lifesciences, Inc., Irvine, CA USA) with TAx approach and 27 with CoreValve Revalving System (Medtronic Inc., Minneapolis, MN USA). TAx TAVI was performed in cath-laboratory with local anesthesia and mild sedation by a multispeciality valve team. We analyzed major adverse cardiac and cerebrovascular events, major adverse valve-related events, vascular complications, and 30 days and 6 months mortality. Results The procedural success rate (successful implantation of the device without intraprocedural mortality or need to conversion to open heart surgery) was 96.8% (30/31). Major adverse valve-related events were 12.9% (4/31). 30-day mortality was 6.4% (2/31) and actuarial survival at 6 months was 82.95% ± 7.96%. In one patient, procedure was converted to a TF CoreValve in emergency for hemodynamic instability after valvuloplasty due to severe difficulty to introduce the Edwards valve in the subclavian artery. Conclusions TAx approach is a feasible and technically simple procedure with encouraging results considering morbidity and mortality at short- and mid-term follow-up. TAx is a valid solution in patients with contraindications to TF approach and it is an alternative approach potentially less invasive than TAp or TAa.

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

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

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Sari, Luhdina Eka, Yayuk S, Leonarda Bau, Ahmad Mukoffie Mukoffi, and Sri Indah. "SISTEM PERPAJAKAN, NORMA DAN KEADILAN PADA PENGGELAPAN PAJAK." JAZ:Jurnal Akuntansi Unihaz 5, no. 2 (2022): 132. http://dx.doi.org/10.32663/jaz.v5i2.3291.

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Abstract Taxe play an important role in increasing state tax revenues, several factors that influence the occurrence of tax evasion, namely the uneven taxation system, low taxpayer norms and lock of tax justice. MSMEs in Tlogomas Malang Village partially This study uses quantitative methods. Determination of the sampel is abtained as many as 34 MSME taxpayers in Tlogomas Malang Village, the data collection technique used by the researcher is a questionnaire, the data analysis method used isregression multiple using SPSS 26 program. The result of the study prove that the taxation system has a significant effect on tax evasion with a tag value of 4.191, norms system has a significant effect on tax evasion with a tag value of thg 4.070 and fairness is significant effect on tax evasion with a value of 6.027 As for what needs to be considered by taxpayers, namely paying in time.

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

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

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

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

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Kiprono, Eric, Edwin Kimitei, and Collins Kapkiyai. "Perceived Online Tax Compliance Measures on Tax Compliance among Online Traders in Kenya." American Journal of Economics and Business Innovation 2, no. 3 (2023): 114–22. http://dx.doi.org/10.54536/ajebi.v2i3.2041.

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In several developing countries, tax collection by government relied on manual taxation, but there is now more drive towards introduction of electronic online filling of taxes. In Kenya, online tax system relies on integrated tax system known as iTax system. This study determined the relationship between online tax system and tax compliance among online traders in Uasin Gishu in Kenya. The study is based on three theories as part of the theoretical framework, that is, the Technology Acceptance Model (TAM) Theory and Game Theory Model of Equilibrium in Tax Compliance. The research study adopted a positivist research paradigm and explanatory research design. Primary data were collected using online questionnaires from a sample of 160 online traders respondents in Uasin Gishu. The study found that during the response to five attributes of tax compliance, the there was low levels of tax compliance. The study also reported low levels of perceived iTax security concerns as well as perceived tax system stability. The multiple linear regression coefficient (R2 = 0.863, P < 0.001) was positive indicating a positive correlation between perceived iTax security and perceived tax system stability with tax compliance. We conclude that perceived security risks concerns and perceived tax system stability affected tax compliance among online traders in Uasin Gishu County. Based on the findings, it is suggested that policy makers should not just place emphasis on technology but pay more attention on the characteristics of potential iTax users, e.g. their perceived security and system stability while implementing iTax service.

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Ibrahim, Abubakar Abubakar Shamsudeen Ladan Shagari Josiah Oteri O. Michael. "Self-Assessment System and Tax Compliance in Nigeria." Journal of Management and Education (JOMAE) 1, no. 3 (2022): 36–51. https://doi.org/10.5281/zenodo.7358199.

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The study conceptually examined the effect of self-assessment system on tax compliance in Nigeria using extensive review of existing literatures. Procedural Justice Theory was adopted to guide the present study this is because the theory postulate that the existence of fairness in procedures may lead to fairness in outcome. Based on the review of the existing literatures, previous findings revealed that self-assessment system improves tax compliance in Nigeria. The study concluded that on average, tax education and fairness as measures of self-assessment have impacted on tax compliance in Nigeria positively and significantly. The study recommended that government should ensure tax payers education and fairness in the Nigerian tax systems so that the compliance will be improved.

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

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

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

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

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

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

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

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

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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 this aspect in tax reporting also requires the accountant to rationally organize accounting and correctly display the available information. Therefore, it is extremely necessary to understand these issues in detail, because an error in accounting can lead to fines from the regulatory authorities. Along with keeping accounting records, in particular financial and management, there is a need to keep tax records. The need for another type of accounting is related to the difference in information obtained as a result of the accounting process. To date, taxes are an indispensable part of the financial economy of any state, since with their help a significant part of the revenues of the budgets of various levels is formed. Taxes are used to finance the creation and development of public goods. Tax accounting is an integral part of tax administration. Namely, he acts as a subject of administration for him. in particular, electronic documents, accounting and tax registers, financial and tax reporting, which contain information for a certain period and are subject to control (inspection) in connection with the payment of taxes, fees (mandatory payments) and to which control actions of administrators are directed.

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