China’s Tax System Structure: Issues and Solutions

2022 ◽  
pp. 51-148
Author(s):  
Qiao Wang ◽  
Weiqun Xi
Keyword(s):  
System Structure ◽  
Tax System

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.

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.

scholarly journals THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN

2021 ◽  
Vol 16 (Number 2) ◽  
pp. 23-49
Author(s):  
Lutfi Hassen Al-Ttaffi ◽  
Hijattulah Abdul-Jabbar ◽  
Saeed Awadh Bin-Nashwan
Keyword(s):  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
System Structure ◽  
Tax System ◽  
Tax Rate ◽  
Tax Systems ◽  
High Level ◽  
Medium Enterprises ◽  
Compliance Behaviour

Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen.

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

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

Analysis of structure factors affecting suspension force of permanent magnet system with variable magnetic flux path control

2020 ◽  
Vol 64 (1-4) ◽  
pp. 1495-1504
Author(s):  
Fangchao Xu ◽  
Yongquan Guo ◽  
Ran Zhou ◽  
Junjie Jin ◽  
Chuan Zhao ◽  
...  
Keyword(s):  
Magnetic Flux ◽  
Permanent Magnet ◽  
System Structure ◽  
Magnet System ◽  
Load Torque ◽  
Factors Affecting ◽  
Annular Gap ◽  
Path Control ◽  
Structure Factors ◽  
Flux Path

To solve the problem of reduction of suspension force of permanent magnet system with variable magnetic flux path control, according to the structure of the system, suspension principle of the permanent magnet system with variable magnetic flux path control and the generation principle of the load torque, the influence of the mechanical structure of the system on the suspension force is analyzed by changing part of parameters of the system structure. The results show that the existence of magnetic isolation plate is the main reason for the decrease of suspension force, the permanent magnet ring can be thickened to 11.91 mm, the annular gap can be reduced to 1 mm, thickness of the “F” shaped magnetizer can be increased to 9 mm to increase the suspension force.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

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