Corporate Income Tax System as Location Factors: Case of Japan

2018 ◽  
pp. 75-97
Author(s):  
Jumpei Ito
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Location Factors ◽  
Tax System

CORPORATE INCOME TAX: ANALYSIS OF RECEIPTS TO THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 3 (12) ◽  
pp. 54-59
Author(s):  
Rosita B. Khapsaeva ◽  
◽  
Agunda R. Tsirikhova ◽  
Keyword(s):  
Russian Federation ◽  
Special Interest ◽  
Income Tax ◽  
Federal Budget ◽  
Corporate Income Tax ◽  
Scientific Article ◽  
Direct Impact ◽  
Tax System ◽  
Financial Condition ◽  
The Russian Federation

Corporate income tax is one of the main budget-forming taxes of the tax system of the Russian Federation. The increased attention of researchers to the problems of profit taxation is explained by the fact that this tax forms a significant part of the country's budget revenues. Corporate income tax has a direct impact on the financial condition of enterprises, since the amount of deductions for it is one of the largest. This ex-plains the special interest in this tax on the part of taxpayers. All of the above predetermined the relevance of the topic of the scientific article.

Incentive to Finance under the Shoup Corporate Income Tax Concept—Focus on Shoup Semi-Imputation Credit Method

1992 ◽  
Vol 4 (4) ◽  
pp. 341-362
Author(s):  
Konosuke Kimura
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Second World War ◽  
Corporate Income Tax ◽  
Historical Period ◽  
Columbia University ◽  
World War ◽  
Corporate Tax ◽  
Tax System ◽  
Second World

Reform of the Japanese tax system was undertaken after the second World War and was greatly influenced by Carl Shoup, then Professor at Columbia University. Shoup’s recommendations were made during a unique historical period which allowed for an experimental designing of tax reform in Japan to occur under occupation. In this article we review and criticize Shoup’s recommendations and explain the problems inherent in their implementation. Cultural transference problems such as attempted imputation of corporate tax to individual income tax based on the theory of net asset increases tax are discussed. Comparisons are also made with French and German imputation credit methods.

scholarly journals DIRECTIONS FOR INCREASING TAX REVENUES LOCAL BUDGETS IN THE RUSSIAN FEDERATION

2019 ◽  
Vol 7 (1) ◽  
pp. 16-20 ◽  
Author(s):  
Ольга Каурова ◽  
Ol'ga Kaurova ◽  
Ольга Шинкарева ◽  
Ol'ga Shinkareva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Background Information ◽  
Tax Base ◽  
Tax System ◽  
Tax Revenues ◽  
The Russian Federation ◽  
Fixed Standard

The main purpose of this study is to analyze the tax revenues of local budgets and identify ways to increase them. In the execution of the study, such methods as analysis, synthesis, abstraction, generalization were used. The study revealed the paucity of tax revenues of local budgets, and suggested the ways to increase them – in particular, a fixed standard of deductions to local budgets on corporate income tax and taxes paid with the use of a simplified tax system, and also improving the system for indentifying unformed buildings to expand the tax base for the tax on property of individuals. The results of the study can be applied both in subsequent theoretical and methodological developments on this topic, and in practice when amending the legislation of the Russian Federation. Additionally, the results of the study can be used for scientific purposes, as a material for further studies. It is possible to use the material for methodical purposes as background information on a number of financial disciplines. The scientific novelty of the study is to development of recommendations for increasing the tax revenues of local budgets.

scholarly journals Ambiguity of boundaries of tax optimization: the problem of the Russian tax system

2021 ◽  
pp. 118-129
Author(s):  
Igor' Viktorovich Vachugov ◽  
Oleg Nikolaevich Martynov
Keyword(s):  
Income Tax ◽  
The Other ◽  
Corporate Income Tax ◽  
Tax System ◽  
Special Contribution ◽  
Economic Relations ◽  
Disadvantaged Population ◽  
The Subject ◽  
The Government ◽  
The One

The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author’s special contribution lies in substantiation of the shift in conceptual approaches towards the term “tax optimization”, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences

Peculiarities of the “Estonian” Tax Model in Taxation System of Georgia

2018 ◽  
Vol 4 (2) ◽  
pp. 156
Author(s):  
Besik Bolkvadze
Keyword(s):  
Income Tax ◽  
Economic Reforms ◽  
Transitional Economy ◽  
Corporate Income Tax ◽  
Business Sector ◽  
Tax System ◽  
Efficient Operation ◽  
Taxation System

Georgia is a country of a transitional economy, one of the most important financial determinants of which is the tax system, which is constantly undergoing the changes to different directions in terms of perfection and development. Taxes somehow create a peculiar "bridge" between the macrofinance and microfinance, among which the corporate income tax gains the function of the crucial important tax in terms of efficient operation of the business sector. Among the reforms carried out in the economy of Georgia, one of the most topical directions among the economic reforms is establishment of the so-called “Estonian” model and its further implementation. The present paper deals with the relative aspects of traditional and Estonian models of taxation and substantiates the necessity of determination of the main directions of its perfection.

scholarly journals Growth-Enhancing Corporate Tax Reform in Belgium

2018 ◽  
Vol 2018 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Ruud De Mooij ◽  
Shafik Hebous ◽  
Milena Hrdinkova
Keyword(s):  
Public Finance ◽  
Economic Growth ◽  
Income Tax ◽  
Tax Reform ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Corporate Tax ◽  
Tax System ◽  
Corporate Tax Reform ◽  
The Government

Abstract Until 2018, Belgium had a unique corporate income tax system due to its notional interest deduction, also known in public finance literature as the allowance for corporate equity. At the same time, it had one of the highest corporate tax rates in Europe at 34 percent. The latter came under severe pressure to reform and, as of 2018, the government has started to reduce the rate, gradually to reach 25 percent in 2020. The reduction is accompanied by other measures, including a limitation of the notional interest deduction. This paper argues that the lower CIT rate is likely to be conducive to economic growth. Yet, the effects on growth would have been more favorable if the notional interest deduction would have been strengthened, rather than diminished.

scholarly journals Comparative analysis of the effect of tax evasion through tax havens

2021 ◽  
Vol 7 (3) ◽  
pp. 51-65
Author(s):  
Dejan Karavelić ◽  
Vladimir Todorović ◽  
Kristijan Ristić ◽  
Danijela Karić ◽  
Vesna Miletić
Keyword(s):  
Comparative Analysis ◽  
Tax Evasion ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax System ◽  
Tax Havens ◽  
The Eu ◽  
Budget Revenue

By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.

scholarly journals Tax, financial and credit stimulation of the technology, industrial and scientific parks activity as a factor of the innovative development in Ukraine

2019 ◽  
Vol 65 ◽  
pp. 07001
Author(s):  
Viktor Oliinyk ◽  
Viktor Mohylnyi ◽  
Nataliia Vernydub ◽  
Valerii Yatsenko
Keyword(s):  
State Policy ◽  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Innovative Development ◽  
Investment Activity ◽  
Tax System ◽  
Taxation System ◽  
Stimulation Of

The article analyzes the statistic indicators of the modern innovative development in Ukraine, based on which, the conclusions regarding the necessity to investigate measures for stimulation of either research and projects, or their further commercialization, are made. One of the most effective tools in the state policy in this sphere may be the tax stimulation of the innovative and investment activity. According to the results of the research, it is concluded that today tax system of Ukraine mostly performs the fiscal function and demonstrates low regulation efficiency. Besides, technology, industrial and scientific parks, which are catalysts of the innovative development in the whole world, do not operate in Ukraine, including the fact due to which there is a lack of privileges and preferences from the state. It was proposed to introduce a system of benefits for the payment of corporate income tax. Authors conclude that there is a necessity to reform the taxation system of enterprises in general, and in the part to stimulate the activity of participants from technology, industrial and scientific parks, on which the tax instruments can be tested taking into account the best world practices to control the innovative and investment activity.

Cesare Cosciani e la riforma tributaria italiana*

1985 ◽  
Vol 3 (3) ◽  
pp. 173-180
Author(s):  
Giuseppe Campa
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
General Scheme ◽  
Second World War ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
World War ◽  
Tax System ◽  
Finance Minister ◽  
Second World

Abstract Cesare Cosciani took part, though playing different roles, both in the first experience of tax reform in Italy after the Second World War (1950–56) and in the second one, whose aim was much broader (1971–73).During the Fifties, as adviser of the Finance Minister Ezio Vanoni, Professor Cosciani was very active in favor of introducing a corporation income tax. Afterwards, his guidance was basic for designing the general scheme of the tax reform introduced in Italy at the beginning of the Seventies. The main innovation due to Professor Cosciani was the introduction in Italy of the personal income tax, which, together with the modified corporate income tax, is an essential part of the present Italian tax system.

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