Local tax system, intergovernmental transfers and China's local fiscal disparities

2005 ◽  
Vol 33 (1) ◽  
pp. 173-196 ◽  
Author(s):  
Kai-yuen Tsui
Keyword(s):  
Intergovernmental Transfers ◽  
Tax System ◽  
Fiscal Disparities

Subnational Fiscal Disparities and Intergovernmental Transfers in LAC

2016 ◽  
Vol 219 (4) ◽  
pp. 35-66 ◽  
Author(s):  
Andrés Felipe Muñoz ◽  
Gustavo Axel ◽  
Claudia Bone
Keyword(s):  
Intergovernmental Transfers ◽  
Fiscal Disparities

Decentralization and Fiscal Disparities in the United States of America

1983 ◽  
Vol 1 (3) ◽  
pp. 259-272 ◽  
Author(s):  
P R Dommel
Keyword(s):  
United States Of America ◽  
The United States ◽  
Specific Method ◽  
Federal System ◽  
Intergovernmental Transfers ◽  
The Us ◽  
Fiscal Disparities ◽  
Fiscal Conditions ◽  
The Usa

This paper examines the increasingly important role of the states in the US federal system and the implications of that growing role for the allocation of intergovernmental transfers. The author argues that as intergovernmental funds become more scarce, as is occurring in the USA, the distribution of these funds needs to take more account of the relative fiscal conditions of the states and to direct a larger share of funds to the fiscally weaker states. Various approaches to altering allocation systems are presented and a specific method for adjusting for fiscal disparities among the states is offered.

Transfer-dependent regions of Russia: Scenarious for increasing the budget revenues

2018 ◽  
pp. 46-65 ◽  
Author(s):  
A. O. Yushkov ◽  
N. Yu. Oding ◽  
L. I. Savulkin
Keyword(s):  
Regional Economy ◽  
Regional Government ◽  
Intergovernmental Transfers ◽  
New Classification ◽  
Tax System ◽  
Tax Revenues ◽  
Current State ◽  
Development Prospects ◽  
Regions Of Russia

The article discusses the current state and development prospects of transferdependent regions of Russia (recipient regions). Transfer-dependent regions are defined as regions with the share of intergovernmental transfers in their total revenues exceeding 25%. The paper presents a new classification of recipient regions, where regions are divided according to the degree of their transfer dependence, as well as the growth rate of tax revenues. Based on the analysis of intergovernmental transfers, the dynamics of tax revenues and regional government debt, as well as the structure of the regional economy, the paper proposes various scenarios for changing the tax system and discusses the potential results of their implementation for the budgets of the recipient regions.

scholarly journals Impact of the tax system of Ukraine on the functioning of local finance

2021 ◽  
Vol 2 (99) ◽  
pp. 309-318
Author(s):  
L. V. Barabash ◽  
◽  
A. V. Rolinsky
Keyword(s):  
Income Tax ◽  
Intergovernmental Transfers ◽  
State Budget ◽  
Tax System ◽  
Financial Independence ◽  
Excise Tax ◽  
Local Finance ◽  
Tax Revenues ◽  
State And Local ◽  
High Level

The functioning of the tax system of Ukraine is carried out simultaneously at two levels – state and local. It is on the second that taxes are regarded as a powerful and stable source of financial resources for the local finance system. However, a significant drawback is that the proceeds of funds are carried out mainly from the functioning of the folding national taxes. Such distribution of taxes does not contribute to strengthening the financial independence of local finances. In the system of local finance in Ukraine, the dominant position is occupied by local budgets. It is in them that resources are concentrated in the form of tax and non-tax revenues, income from capital transactions and intergovernmental transfers. The opposite are expense items, for the financing of which the income is collected. And, as the study showed, in 2019–2021, the available revenues could not cover the costs. As a consequence of the above, during the study period, a high proportion was observed relative to interbudgetary transfers, which confirms the high level of dependence of local finances on the resources of the highest level budgets. At the same time, a study of the coverage of the expenditure side by collected taxes, which go to local budgets, showed a slight, but persistent trend of their growth. In particular, taxes on income, profits and an increase in market value increased 24.8 % of the share – from 31 % in 2019 to 55.8 % in 2021 (10 months), and local taxes – only 9 % (from 12.5 in 2019 to 21.5 % in 2021). At the same time, in 2016–2020, the share of personal income tax increased by 3.4 %, and income tax – decreased by 1.5 %. A significant positive point was that part of the excise tax – on the sale of excisable goods by retail entities – was 100 % attributed to local budgets. But resource taxes and payments have recently shown gravitation in the state budget. The instability of tax revenues complicates the process of budget planning, and also reduces the level of financial independence of local finances, which requires the improvement of the system of its financial support.

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.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Achieving Environmental and Fiscal Goals in Lithuania using Environmental Taxes

Ekonomika ◽  
2002 ◽  
Vol 58 ◽  
Author(s):  
Remigijus Čiegis ◽  
Vidmantas Jankauskas ◽  
Dalia Štreimikienė
Keyword(s):  
System Analysis ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Methodological Issues ◽  
Tax System ◽  
Strategic Actions ◽  
Damage Costs ◽  
Accession Countries ◽  
Taxation System ◽  
New System

The main aim of this article is to analyse and compare the former and revised system of environmental taxes in Lithuania. Conceptual, analytical and methodological issues associated with the use of these instruments in the Lithuanian context are thoroughly discussed. Comparative and system analysis allows revealing deficiencies of the previous system of taxes and positive features of the new system. Comparison of pollution taxes available in Lithuania with the damage costs related to these pollutants emissions as well as comparison of environmental taxes with those of EU and accession countries allows to evaluate the efficiency of existing tax system in Lithuania and provide recommendations for strategic actions with respect of increasing effectiveness of existing environmental taxation system.

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