The UK Tax System, Structure and Progressivity, 1948–1982

1985 ◽  
pp. 52-67 ◽  
Author(s):  
Andrew Dilnot ◽  
John Kay ◽  
Nick Morris
Keyword(s):  
System Structure ◽  
Tax System ◽  
The Uk

The UK Tax System, Structure and Progressivity, 1948-1982

1984 ◽  
Vol 86 (2) ◽  
pp. 150 ◽  
Author(s):  
A. W. Dilnot ◽  
J. A. Kay ◽  
C. N. Morris
Keyword(s):  
System Structure ◽  
Tax System ◽  
The Uk

Comparative analysis of the real estate taxation basics in the Russian Federation and foreign countries

2018 ◽  
Vol 941 (11) ◽  
pp. 61-64
Author(s):  
A.M. Lelyuhina ◽  
М.V. Litvinenko ◽  
O.V. Miklashevskaya
Keyword(s):  
Real Estate ◽  
Russian Federation ◽  
Tax System ◽  
The Real Estate ◽  
Foreign Countries ◽  
Real Estate Valuation ◽  
Real Estate Tax ◽  
The Russian Federation ◽  
Rational Construction ◽  
The Uk

The current issues of reforming the current tax system in the Russian Federation in the context of the transition to determining the amount of real estate taxes based on the cadastral value of real estate objects are discussed. The decision on adopting elements of a tax system in practice should be scientifically and methodologically based. The rational construction of the tax system of Russia contributes to the study of foreign tax systems’ models. In the article, the systems for calculating real estate tax established in the foreign countries under consideration are highlighted. Everything is based on analyzing the practice of real estate valuation in the UK, France, Belgium, Latvia, Finland, USA and Chile. A comparison is made of the grounds for calculating the property tax, their distinctive features. The main approaches to determining the cadastral value taking place in the cadastral systems of foreign countries are summarized. The conducted studies provide grounds for identifying trends in real estate valuation, which are being introduced into modern Russian cadastral valuation practice.

Women and the UK tax system: the case for reform?

1983 ◽  
Vol 7 (2) ◽  
pp. 151-165
Author(s):  
E. Knight
Keyword(s):  
Tax System ◽  
The Uk

scholarly journals Taxation and Red Tape: The Cost to British Business of Complying with the UK Tax System

2010 ◽  
Author(s):  
Francis Chittenden ◽  
Hilary Foster ◽  
Brian Sloan
Keyword(s):  
Tax System ◽  
Red Tape ◽  
The Uk ◽  
The Cost

Tax Expenditure and Public Expenditure in the UK

1986 ◽  
Vol 15 (1) ◽  
pp. 23-49 ◽  
Author(s):  
Margaret Wilkinson
Keyword(s):  
Income Tax ◽  
Public Expenditure ◽  
Personal Income ◽  
Public Expenditures ◽  
Personal Income Tax ◽  
Tax System ◽  
Tax Expenditures ◽  
Tax Expenditure ◽  
Public Revenue ◽  
The Uk

ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluates them and compares their cost with direct expenditures in similar areas. Many tax expenditures are inequitable and inefficient; and they are difficult for governments to control. If they were reduced some public expenditures could be protected from cuts, or the general burden of income tax could be reduced.

scholarly journals The Impact of The Tax System Structure on The Narrowing of Income Disparities in OECD Countries

e-Finanse ◽  
2016 ◽  
Vol 12 (3) ◽  
pp. 27-37
Author(s):  
Małgorzata Mazurek-Chwiejczak
Keyword(s):  
Slovak Republic ◽  
Oecd Countries ◽  
System Structure ◽  
The European Union ◽  
Full Data ◽  
Tax System ◽  
Tax Revenues ◽  
Income Disparities ◽  
Tax Systems ◽  
The Impact

Abstract Social disparities have a common and consistent character in the vast majority of contemporary countries. The level of income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from social transfers, are fiscal instruments widely used in compensation policy.The aim of the article is to define the optimal structure of tax systems (i.e. the share of different tax categories in tax revenues) in terms of narrowing income disparities. To achieve this aim, scatter diagrams have been used. For the purpose of the article a tentative hypothesis has been formulated that the optimal tax system in terms of narrowing income disparities is characterised by a relatively large share of Personal Income Tax and at the same time a relatively low share of consumption taxes in tax revenues. The detailed analysis is focused on the countries for which the full data is available. The group of countries covers some “old” member states of the European Union (Austria, Belgium, Finland, Greece, Ireland, Italy, Luxembourg and the United Kingdom), the South- -East European countries (the Czech Republic, Estonia, Poland, the Slovak Republic and Slovenia) as well as non-EU countries (Canada and Iceland). These countries represent different levels of socio-economic development and, as a result, the variety of situations concerning the distribution of income.

20 taxes to scrap: How to grow the UK economy by simplyfying the tax system

2021 ◽  
Author(s):  
Institute of Economic Affairs Submitter
Keyword(s):  
Tax System ◽  
The Uk

THE ESSENCE OF TAXES AND TAXATION SYSTEM STRUCTURE IN MODERN TAX THEORIES

2020 ◽  
Vol 10 (10) ◽  
pp. 2352-2363
Author(s):  
B.A. Fedosimov ◽  
Keyword(s):  
System Structure ◽  
Practical Significance ◽  
Negative Consequences ◽  
Strategic Decisions ◽  
Tax System ◽  
Classical Methodology ◽  
Definition Of ◽  
Administrative Structures ◽  
Taxation System ◽  
Specific Tax

The article presents the materials of theoretical studies on the transforming essence of taxes in the pre-classical, classical and modern scientific paradigm. The main object of the proposed study is the taxation system in the modern period. In this regard, a retrospective analysis of previous periods is presented in the work in a concise format. At the same time, the main attention is focused on the transformation of the objects under study since the formation of the pre-classical, classical methodology and their neoclassical, modern interpretation. Basing on the analysis and definition of functions, signs and principles of taxation, and taking into account specific tax forms of withdrawal of a part of the total income of society and its redistribution, the following conclusions are drawn in the work: 1) “taxes” is a complex and multifunctional value scientific category; 2) during the transition from one historical epoch to another, the general economic meaning of the category “taxes” remains unchanged, and specific tax forms (types of taxes, fees and the full set of tax elements approved by law), principles, functions of taxation, as well as tax signs, undergo transformation; 3) knowledge of the principles of its construction, the essence of taxes, their types and forms is not enough for the effective functioning of the tax system. Therefore, modern tax theories base their research on solving the issues of analyzing a specific current tax system, identifying its positive and negative consequences and adjusting its components, methodological tools, including a set of economic regulators. The practical significance of the results obtained lies in clarifying the economic essence of the tax and using the knowledge gained in the process of developing strategic decisions by the relevant administrative structures interested in building effective taxation systems.

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