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Статті в журналах з теми "Functions of the tax system"

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Peci, Dr Sc Bedri. "Reform of Kosovo Tax System after independence and its key functions." ILIRIA International Review 3, no. 2 (2013): 69. http://dx.doi.org/10.21113/iir.v3i2.116.

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In this paper we have analyzed the initial circumstances which characterize tax system in Kosovo after independence. After the Declaration of Independence, it is of the paramount importance that Kosovo has undergone through a reform of policy and tax system by exploring more seriously the economic functions.However, policy and tax system of Kosovo should be more in function of economic development by achieving equilibrium between direct and indirect taxes, increasing efficiency of public expenditures and to offer more tax incentives. Designers’ preliminary requirement is to analyze fiscal, eco
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2

Cherdzhieva, Diana V., Ellina A. Chiaeva, and Alana A. Sakkaeva. "IMPLEMENTATION OF TAX FUNCTIONS IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION." Ekonomika i upravlenie: problemy, resheniya 6/8, no. 159 (2025): 149–56. https://doi.org/10.36871/ek.up.p.r.2025.06.08.016.

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The article examines key aspects of the essence of taxes and characterizes the main functions of taxes. Particular attention is paid to the analysis of revenues to the federal budget of the Russian Federation. An analysis of the dynamics of taxes and fees in the federal budget of the Russian Federation for 2022-2024 is provided. As a result of the analysis, it is concluded that an effective combination of fiscal, regulatory, social and control functions allows the state to respond flexibly to changes in the economic situation, maintain social stability and stimulate sustainable economic growth
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Kholkin, Anatolii, Alevtina Zonova, Alexander Bespyatyh, Nadezhda Gamulinskaya, and Olga Artemyeva. "Tax Accounting System for Geotechnical Construction." MATEC Web of Conferences 265 (2019): 07018. http://dx.doi.org/10.1051/matecconf/201926507018.

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The importance of this research is based on the need of the tax accounting organization as information system, because that can meet the information needs of users in information useful for tax management. This need is strongly manifested in respect of geotechnical construction enterprises, because without reliable information it is impossible to make quality decisions in the tax management of these enterprises. And the right decisions in tax management ensure the survival of these enterprises in the long term. As the information system, tax accounting organization and maintenance require the
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Zhuk, Olha. "Tax Control in the System of Taxes Administration." Journal of Vasyl Stefanyk Precarpathian National University 5, no. 3-4 (2017): 57–61. http://dx.doi.org/10.15330/jpnu.5.3-4.57-61.

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The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax control are described
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Tengiz Lachkepiani, Tengiz Lachkepiani, Maia Lomishvili Maia Lomishvili, and Shorena Tsaava Shorena Tsaava. "The Role and Importance of Taxes in Fiscal Policy." Economics 104, no. 10-12 (2021): 07–15. http://dx.doi.org/10.36962/ecs104/10-12/2021-07.

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The Issues related to the improvement of the tax system are important for the economic development of Georgia. The economic growth of the country, sustainable economic development, the solution of the social problems facing the country depend on the formation of the tax system. The issues related to the improvement of the tax system are always and will always be an important issue for the country's economy. The article discusses the modern tax system, tax functions, it is noted that the effective implementation of tax functions is unthinkable without such basic principles as fairness (equity),
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Zotikov, N. Z. "Functions of the VAT, actual problems of administration." Vestnik Universiteta, no. 2 (March 18, 2023): 146–55. http://dx.doi.org/10.26425/1816-4277-2023-2-146-155.

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Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues of the federal budget. The degree of performance of certain functions, including fiscal, depends on the level of tax administration of this tax. At the same time, the functions performed by the tax are closely interconnected: strengthening the stimulating function of the tax weakens the fiscal function and vice versa. The relevance of the research to
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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
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TAIROVA, Svetlana S. "Signs and functions of non-tax payments of the budget system of the Russian Federation." Finance and Credit 27, no. 12 (2021): 2847–71. http://dx.doi.org/10.24891/fc.27.12.2847.

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Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and com
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KASPEROVYCH, Yuliia. "FUNCTIONAL CAPACITY OF THE TAX SYSTEM OF UKRAINE." Economy of Ukraine 2020, no. 12 (2020): 36–55. http://dx.doi.org/10.15407/economyukr.2020.12.036.

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The vast majority of scholars have reached a common vision on the fiscal function performance by taxes, in the predominant – on the regulatory (with a division into incentive and deterrent) and to a large extent – on the controlling function. With the change of political cadence and the beginning of COVID-19 quarantine in Ukraine, a number of important tax reforms were launched to de-shadow the economy and establish fairer taxation, which affected all three tax functions. At the same time, systemic problems regarding the functional capacity of the tax system of Ukraine remain on the agenda. Fi
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Hrabar, Yevhenii. "TAX SYSTEM IN POST-WAR RECOVERY: FUNCTIONS, INTERNATIONAL EXPERIENCE, AND PROSPECTS FOR UKRAINE." Economic scope, no. 202 (July 13, 2025): 37–42. https://doi.org/10.30838/ep.202.37-42.

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The article examines the role of the tax system as a key instrument of state fiscal policy in the modern world, especially in the context of post-war recovery. It analyzes the main and additional functions of taxation, emphasizing the strengthening of the regulatory role during the reconstruction period. The foreign experience of post-war revival and recovery from crises in Europe, Japan, Korea, Singapore, and China is highlighted, particularly the use of tax incentive levers. The article substantiates the possibilities of implementing international experience into Ukraine's tax policy to attr
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Дисертації з теми "Functions of the tax system"

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Євченко, Н. Г. "Формування системи податкового менеджменту в банку". Thesis, Таврический национальный университет им. В. И. Вернадского, 2008. http://essuir.sumdu.edu.ua/handle/123456789/62549.

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Шистка, Ю. В. "Особливості функціонування та перспективи удосконалення спрощеної системи оподаткування". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81671.

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У роботі досліджено сутність спрощеної системи оподаткування, її переваги та недоліки, міжнародний досвід, а також шляхи удосконалення системи. Основною метою цього дослідження є структурування та теоретичний опис видів спрощених систем оподаткування та пошук шляхів удосконалення та подолання існуючих проблем.<br>The master’s thesis focuses on the simplified taxation system, advantages and disadvantages, international experience, as well as ways to improve the system are investigated. The main purpose of this study is the structuring and theoretical description of the types of simplified taxat
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Сотнікова, С. Ю. "Податок на додану вартість як фіскальний та регулюючий інструмент держави". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Sotnikova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні засади податку на додану вартість, його економічна сутність, функції та механізм справлення в Україні. Проаналізовано практику справлення податку на додану вартість, фіскальну роль, моніторинг регулюючої функції та адміністрування податку на додану вартість в Україні. Запропоновано шляхи посилення регулюючої ролі податку на додану вартість в Україні, вектори підвищення ефективності адміністрування податку на додану вартість в Україні.<br>The paper examines
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Мірошниченко, К. С. "Податкова система". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/66937.

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Bueno, Júlio Anderson Alves. "A INFLUÊNCIA DO SISTEMA TRIBUTÁRIO NACIONAL NA ECONOMIA." Pontifícia Universidade Católica de Goiás, 2014. http://localhost:8080/tede/handle/tede/2692.

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Made available in DSpace on 2016-08-10T10:47:15Z (GMT). No. of bitstreams: 1 JULIO ANDERSON ALVES BUENO.pdf: 709791 bytes, checksum: 5437399e63d9f080411bdf1571c3c64d (MD5) Previous issue date: 2014-03-14<br>The purpose of this dissertation is to highlight the influence of the tax system in the economy, demonstrating that taxes play an important role in promoting social and economic development. The first chapter presents the tax system and its concept and the divisions between the taxing power conferred upon the State and the limitations directed against this power through constitutional pri
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Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turk
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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of tech
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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

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Komara, Ahmad. "The Role of Professional Tax Consultants in the Indonesian Tax System." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/65964.

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This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. The study revealed that tax consultants played the most substantial role in the preparation of tax returns compared with other roles such as assisting clients in tax audits. It was also discovered that client and consultant related features were less influential than decision context related elements on tax consultants when advising clients.
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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and D. S. Zadorozhnia. "Ukrainian tax system competitiveness and globalization." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77568.

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What is globalization nowadays? There are different approaches to characterize this phenomenon among domestic and foreign scientists and researchers. Most of them include interactions, integrations, internationalization, intertwines, interconnections, incorporations, expansions features. Not all of them are associated with a positive impact on every participant. There are a lot of cautions and concerns about the impact of globalization on vulnerable countries and economic activities, especially in the area of public finance. The aim of this paper is to consider the impact of globalizati
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Книги з теми "Functions of the tax system"

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Privalov, Nikolay, Svetlana Privalova, Aleksey Tarasevich, and Mihail Romanovskiy. Tax system: theoretical and methodological aspect. Tax product. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1871165.

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The monograph examines the theoretical issues of taxes and the tax system: their essence, functions, classifications. The authors propose original concepts of the methodology of socio-economic systems, a political economic version of taxes as a "product" involved in the exchange processes of the state and other sectors of the economy.&#x0D; It is addressed to all those interested in economics, researchers, teachers, students and postgraduates of economic specialties.
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Zhutaev, Aleksey, Elena Pokachalova, and Mihail Sadchikov. Tax law. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2090013.

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The textbook discusses the issues of tax law: the concept and features of tax, its difference from other mandatory payments, the functions of taxation, the system of taxes and fees of the Russian Federation, the concept and essence of tax duty, the procedure for its execution, as well as issues of tax control and liability for violations of legislation on taxes and fees, elements of taxation on taxes and fees to be paid, including in accordance with special taxation regimes, territories with a special taxation procedure, tax rules governing tax relations complicated by a foreign element.&#x0D;
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Linden, Eline van der. Namibia's tax system. Namibian Economic Policy Research Unit, 1992.

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4

Connecticut. General Assembly. Legislative Program Review and Investigations Committee. Connecticut's tax system. Connecticut General Assembly, 2006.

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5

Sury, M. M. The Indian tax system. Indian Tax Institute, 1997.

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6

Mongolia. General Dept. of National Taxation., ed. Tax system in Mongolia. [General Dept. of National Taxation], 1999.

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7

Kay, J. A. The British tax system. 5th ed. Oxford University Press, 1990.

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8

Kaplow, Louis. An optimal tax system. Harvard Law School, 2011.

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9

Agency, Japan Economic Planning, and Japan Research Institute, eds. Tax system of Japan. Economic Planning Agency, 1991.

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10

Hiromitsu, Ishi. The Japanese tax system. Clarendon Press, 1989.

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Частини книг з теми "Functions of the tax system"

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Bizioli, Gianluigi. "Le dimensioni della solidarietà tributaria nell’ordinamento dell’Unione Europea." In Le dimensioni del principio solidaristico nel terzo millennio. Firenze University Press, USiena Press, 2024. http://dx.doi.org/10.36253/979-12-215-0368-5.11.

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The topic of tax solidarity in the Union legal system is addressed along two different lines. On the one hand, we investigate the existence of traces of tax solidarity in the constituent elements of the internal market and in the regulation of free competition, verifying how the tax function contributes to the regulation of the internal market and free competition, no different from the rules applicable to other sectors and mechanisms of the market economy. We then focus on analyzing the issue regarding the rules that inform the Economic and Monetary Union, especially in the era following the
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Higano, Yoshiro. "Introduction: Real Estate Tax System and Real Estate Market in Japan." In New Frontiers in Regional Science: Asian Perspectives. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_8.

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AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax syst
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Tremblay, Jean-François. "Comparative Perspectives on Fiscal Federalism Systems." In The Forum of Federations Handbook of Fiscal Federalism. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_12.

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AbstractThis chapter presents a comparative analysis of central elements of fiscal federalism systems in the eleven countries surveyed in previous chapters. The analysis examines the assignments of expenditure responsibilities among orders of governments, the allocation of taxation powers, regulatory functions, intergovernmental transfer systems, and mechanisms for macroeconomic management including fiscal rules, restrictions on subnational government borrowing, and instruments for tax harmonization. The analysis highlights the diversity of fiscal federalism systems as well as common features,
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Hiroyasu, Tomoyuki, Yuji Nishimura, and Utako Yamamoto. "Medical Image Management System with Automatic Image Feature Tag Adding Functions." In Proceedings in Adaptation, Learning and Optimization. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-13356-0_48.

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Devkota, Khim Lal, and Gopi Krishna Khanal. "Nepal." In The Forum of Federations Handbook on Local Government in Federal Systems. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-41283-7_12.

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AbstractThe Constitution of 2015 provides local governments ample space within which to safeguard their political, fiscal, and administrative autonomy. It fully recognises them as an integral part of federalism in Nepal. Their powers and functions are broadly outlined in the Constitution, which embraces the principles of federalism, inclusiveness, and republicanism and envisages non-hierarchical relationships among the three levels of government. The main responsibility of the local level is to deliver essential basic services to the people. The Local Government Operation Act, 2017 provides de
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Bizioli, Gianluigi. "Un passo ulteriore verso un sistema federale: un tributo per l’Unione Europea." In Studi e saggi. Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-591-2.06.

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Attempts to adapt the idea of sovereignty in order to understand the phenomenon of European integration inevitably lead to two opposing theoretical representations: on the one hand, to configure European integration as a process derived from and legitimised by state sovereignty; on the other hand, on the contrary, to consider the European Union as the locus of sovereign legitimation and that this radiates out over the member states. These reconstructions are inadequate: on the one hand, they employ a notion of sovereignty that does not fit the plural organisations of state, and, in particular,
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Rankin, H. C. D., and D. M. Catterall. "The Imputation System." In Corporation Tax. Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_3.

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Müller, Jürgen R., and Christian Fischer. "Tax Compliance-Management-System." In Tax Compliance. Erich Schmidt Verlag GmbH & Co. KG, 2022. http://dx.doi.org/10.37307/b.978-3-503-20636-0.04.

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Zhou, Feizhou, and Mingzhi Tan. "Tax-Sharing System." In Relationship between the Central Government and Local Governments of Contemporary China. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4388-8_3.

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Canming, Yang, and Xue Gang. "Local Tax System." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_749.

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Тези доповідей конференцій з теми "Functions of the tax system"

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Heviana, Rifka Nadya, Fahnun Nisa, and Levana Dhia Prawati. "Tax Digitalization and Transparency: The Role of Core Tax Administration System (CTAS) In Indonesia’s Tax Reform." In 2024 International Conference on Information Technology Systems and Innovation (ICITSI). IEEE, 2024. https://doi.org/10.1109/icitsi65188.2024.10929365.

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Fransiska, Angela, Siauw Michelle Alexandra, and Ilham Condro Prabowo. "E-Tax Systems and Tax Knowledge Impact on Small, and Medium Enterprises Taxpayer Compliance in Indonesia." In 2024 6th International Conference on Cybernetics and Intelligent System (ICORIS). IEEE, 2024. https://doi.org/10.1109/icoris63540.2024.10903872.

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Feng, Yu, Naoshi Yoneyama, Kamel Mars, et al. "Multi-tap CMOS Image Sensor with Programmable Functional Exposure: Application to Structured Light Based Quantitative Tissue Imaging." In Imaging Systems and Applications. Optica Publishing Group, 2024. http://dx.doi.org/10.1364/isa.2024.if4d.2.

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Multi-tap CMOS image sensors have the capability of programmable exposure. We employed a 4-tap sensor to extend the dynamic range up to 118.3dB for simultaneous imaging of shallow and deep tissues with scanned structured light.
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Abdiyeva, Raziya, Jusup Pirimbaev, and Tuncer Özdil. "The Tax Culture in Kyrgyzstan and its Determinants." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00315.

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Government needs healthy and permanent finance resource to carry out its functions successfully and effectively. Healthy and permanent finance resource depends on efficiency of tax system. There are two sides in taxation: the government who impose taxes and citizens who pay taxes. The relationship between these two sides, their views about each other's significantly influence the successiveness of tax system. &#x0D; In our study we research taxpayers' perceptions of the tax, their tax conscience and their opinions about tax system and government. The results of the survey carried out in capita
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Шумилина, Вера, Vera Shumilina, Анастасия Борзых, Anastasia Borzykh, Александр Трандофилов, and Alexander Trandofilov. "THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c50616eb45593.78755873.

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The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because ta
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7

Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because ta
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8

Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.

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In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer an
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Nalimova, P. "The Essence of Corporate Income Tax." In Current Issues of Science: Student Thought. Nalimova, P., 2025. https://doi.org/10.61726/5131.2025.38.75.001.

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Taxes are one of the main sources of financing for government activities, as well as an economic tool that serves to implement the priorities of the state. Taxes perform two functions: fiscal and regulatory. Both functions are interconnected and interdependent, and neither should be developed at the expense of the other. As a category of the economy, a tax is a mandatory payment that the state collects from both individuals and legal entities. The importance of profit has increased with the transition of the Russian Federation’s economy to a market economy. Profit is a generalized indicator of
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Biriukov, Tymur, and Liudmyla Bukharina. "ANALYSIS OF EFFICIENCY OF ENVIRONMENTAL TAX MAIN FUNCTIONS PERFORMING IN UKRAINE WITH THE PURPOSE OF ENVIRONMENTAL AND ECONOMIC STATE SECURITY ENSURING." In Transformation processes of the economic system in the context of modern challenges. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-398-9-3.

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Звіти організацій з теми "Functions of the tax system"

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Okada, Yoshiyasu. The Japanese Tax Administration. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0010595.

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This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty, tonnage due and special tonnage due). It also discusses the assessment system and auditing functions and procedures, as well as the appeals process.
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Cobham, Alex, Katja Hujo, Bernadette O’Hare, Liz Nelson, and David McCoy. Tax systems and policy: Crucial for good health and good governance. United Nations University - International Institute for Global Health, 2025. https://doi.org/10.37941/rr/2025/14.

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This briefing paper highlights the critical role of tax policies and systems in advancing equitable and improved health. It explains how tax policies and systems perform five important functions that act as the bedrock for any flourishing society. These five functions are described as the five Rs of tax: Revenue, Redistribution, Representation, Repricing and Regulation. However, current tax policies and systems, particularly in the global South, are failing. In many low-income countries, tax revenues make up a small percentage of GDP and are regressive. And across the world, tax avoidance and
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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.048.

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Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identi
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Arewa Moro, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.047.

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Comprehensive population data is often lacking in many developing countries, especially in Africa. This is a critical challenge for tax administrations, who are already grappling with a substantial hidden informal economy. Recent studies highlight the importance of national identification (ID) data for enhancing tax collection efforts. This study looks into the impact of inter-institutional collaboration to share national ID data on tax administration data quality and functions. The Uganda Revenue Authority (URA) has integrated its registration system with that of the National Identification a
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Diokno-Sicat, Charlotte Justine, Robert Hector Palomar, and Mark Gerald Ruiz. Analysis of the 2023 President's Budget. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.30.

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The 2023 Philippine national budget was drafted on the eve of the election of a new president. While aiming to sustain the recovery from the effects of the COVID-19 pandemic and address economic scarring, the new administration needs to manage the implementation of the Mandanas-Garcia Supreme Court Ruling (or Mandanas ruling, which broadens the base for intergovernmental fiscal transfers and fully devolves functions to local governments). Compounding this was the geopolitical tensions in Europe that shook the world in February 2022, disrupting global value chains and triggering the rise in oil
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualita
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Flabbi, Luca, Matteo Bobba, and Santiago Levy Algazi. Labor Market Search, Informality and Schooling Investments. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0011813.

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This paper develops a search and matching model where firms and workers are allowed to form matches (jobs) that can be formal or informal. Workers optimally choose the level of schooling acquired before entering the labor market and whether to search for a job as unemployed or as self-employed. Firms optimally decide the formality status of the job and bargain with workers over wages. The resulting equilibrium size of the informal sector is an endogenous function of labor market parameters and institutions. The paper focuses on an increasingly important institution: a “dual” social protection
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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Splitter, Gary, Zeev Trainin, and Yacov Brenner. Lymphocyte Response to Genetically Engineered Bovine Leukemia Virus Proteins in Persistently Lymphocytic Cattle from Israel and the U.S. United States Department of Agriculture, 1995. http://dx.doi.org/10.32747/1995.7570556.bard.

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The goal of this proposal was to identify proteins of BLV recognized by lymphocyte subpopulations and determine the contribution of these proteins to viral pathogenesis. Our hypothesis was that BLV pathogenesis is governed by the T-cell response and that the immune system likely plays an important role in controlling the utcome of infection. Our studies presented in ths final report demonstrate that T cell competency declines with advancing stages of infection. Dramatic differences were observed in lymphocyte proliferation to recombinant proteins encoded by BLV gag (p12, p15, and p24) and env
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