Cryptocurrency and Tax Regulation: Global Challenges for Tax Administration

2019 ◽  
pp. 407-422
Author(s):  
Gamze Öz Yalaman ◽  
Hakan Yıldırım
Keyword(s):  
Tax Administration ◽  
Global Challenges ◽  
Tax Regulation

Ways to improve tax administration of major taxpayers of oil and gas sector

2020 ◽  
Vol 23 (9) ◽  
pp. 1064-1076
Author(s):  
O.V. Ovchar
Keyword(s):  
System Analysis ◽  
Oil And Gas ◽  
Import Substitution ◽  
State Regulation ◽  
Tax Administration ◽  
Problems And Solutions ◽  
Original Interpretation ◽  
Instrumental Methods ◽  
Oil And Gas Sector ◽  
Tax Regulation

Subject. Under rapid changes in the external economic environment, new forms and methods of State regulation of oil and gas industries, especially, improving the taxation and tax regulation instruments become relevant. Objectives. The study aims to provide an original interpretation of methods of improving the tax administration of major taxpayers in the oil and gas sector applied at the present stage. Methods. I employ normative and holistic approaches to examine taxation efficiency in the oil and gas sector, general scientific and special methods of scientific cognition, i.e. retrospective, system analysis, observation, classification, instrumental methods of grouping, sampling, comparison and synthesis, as well as evolutionary and dynamic analysis. Results. I consider basic problems and solutions in the sphere of tax administration of major taxpayers of Russian oil and gas industries. The paper offers a package of measures and recommendations aimed at improving the efficiency of tax regulation, underpins the applied approach to tax administration of organizations operating in the oil and gas sector. Conclusions and Relevance. Our country needs a comprehensive program for tax administration of the entire technological cycle: from upstream operations to full-scale import substitution of consumer goods.

scholarly journals Pandemics and Tax Innovations: What can we Learn from History?

2020 ◽  
Vol 6 (3) ◽  
pp. 270-297
Author(s):  
A. I. Pogorletskiy ◽  
◽  
F. Söllner ◽  
Keyword(s):  
Tax Policy ◽  
Large Scale ◽  
Inductive Method ◽  
Tax Administration ◽  
The European Union ◽  
The Past ◽  
Tax Incentive ◽  
Tax Systems ◽  
The Impact ◽  
Tax Regulation

In this article, we shall see how pandemics of deadly diseases have changed tax systems over the past two millennia, each time leading to the emergence of new forms of taxation and tax administration. The purpose of the article is to prove that pandemics and the most notable innovations in tax policy are closely interrelated and that the consequences of the largest pandemics in the history of mankind are new approaches to the organization of national tax systems as well as the formation of interstate tax regulation. The lessons from history can be applied to the current corona crisis and may help us devise the appropriate anti-crisis tax policy. The study is based on the historical empirical-inductive method applied to reliable facts of the past related to pandemics and taxation. We trace the evolution of tax policy under the impact of the most significant pandemics and identify patterns of taxation and tax administration that are specific to their eras and are still relevant in the course of the pandemic COVID-19. Our analysis allows us to draw the following conclusions: (1) There is a historical link between pandemics and tax regulation. Many tax innovations originated in response to the consequences of large-scale epidemics of deadly diseases. (2) Many of the tax incentive tools used today in the fight against the corona crisis have already been used during previous pandemics so that we may learn from the experience of earlier times. (3) The COVID-19 pandemic can be expected to have several important consequences for taxation and public finance: innovations in tax administration with an emphasis on remote fiscal audits and digital control; innovations in the taxation of digital companies and their operations at the national and international level; possibly fundamental changes in the tax system of the European Union; and possibly a return of the inflation tax.

Problems of taxation of economic subjects

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Tax Administration ◽  
Doing Business ◽  
The Russian Federation ◽  
Tax Regulation

Despite of the efforts of the Federal Tax Service to improvement of administration of taxes and positions in the ranking “Doing business” we can see and observe various problems of taxation in the Russian Federation. Tax problems are connected with tax administration and usage of tax concessions, changes of tax policy, unstable tax regulation.

scholarly journals Digitalization Development as Factor Causing Changes in Taxation Administration

2021 ◽  
Vol 18 (1) ◽  
pp. 5-13
Author(s):  
V. I. Bratcev ◽  
A. M. Grishanova
Keyword(s):  
Russian Federation ◽  
New Technologies ◽  
Tax Administration ◽  
System Transformation ◽  
Digital Platform ◽  
Software Products ◽  
The Russian Federation ◽  
High Level ◽  
The Impact ◽  
Tax Regulation

The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.

scholarly journals PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE

2018 ◽  
pp. 58-68
Author(s):  
Oksana DESIATNIUK ◽  
Iryna HUZELA
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Base ◽  
Socio Economic Development ◽  
Legislative Framework ◽  
Strategic Goals ◽  
Regulatory Functions ◽  
Tax Regulation

Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.

scholarly journals TRANSFORMATION OF TAX REGULATION IN EU COUNTRIES: POSITIVE EXPERIENCE FOR UKRAINE

2020 ◽  
pp. 97-104
Author(s):  
Yuriy Turyanskyy
Keyword(s):  
Fiscal Policy ◽  
Tax Policy ◽  
Tax Administration ◽  
Tax Burden ◽  
Tax Rates ◽  
Positive Experience ◽  
Tax System ◽  
Eu Countries ◽  
The Eu ◽  
Tax Regulation

Introduction. Ukraine's active progress towards integration with the European social and economic space requires an update of domestic fiscal policy to ensure adequate cooperation with European countries. The need for changes in tax regulation in the context of integration processes actualises the issue of generalizing the features of fiscal policy in the EU with the identification of the most positive experience of reforming it. Methods. The following methds are used in conducting the research: systematic, institutional methods (to study the tax system and mechanisms for regulating tax relations in individual EU countries), the trend analysis method (to analyze the dynamics of tax rates and tax revenues in EU countries). Eurostat data on major tax aggregates of national accounts of different countries were used as an information source. Results. The current tax policy of EU countries is characterized by the co-ordination of the interests of each state, the abolition of inefficient elements of tax systems and the renunciation of nominal tax sovereignty. Bid sizes are not uniform and tax rates are quite low. The effectiveness of the EU tax system is manifested primarily in the distribution of taxes, that is, in their share in the overall structure of tax revenues. The highest is the share of indirect taxes, with the average value of the share of VAT fluctuating within 20-30%, the share of personal tax - within 8-30%. Considering the positive experience of the EU member states, the main directions of transformation of tax regulation of Ukraine are the implementation of EU norms in the field of taxation into the legal system and tax practice: improvement of tax policy principles, as well as modification of the national structure of tax types in accordance with European standards; ensuring the systematic and efficient functioning of the internal taxation regime and the tax administration process. Discussion. Further scientific research should cover the development and use of state-of-the-art analytical tools for tax burden forecasting and fiscal regulation effectiveness. Keywords: tax system, fiscal policy, tax burden, tax administration, taxpayers, European integration, economic integration.

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

Sign in / Sign up

Export Citation Format

Share Document