scholarly journals The impact of COVID – 19 on Collecting of Tax Revenues in Kosovo

2021 ◽  
Vol 114 ◽  
pp. 01031
Author(s):  
Albina Sekiraqa ◽  
Edona Sekiraça ◽  
Verona Sekiraqa ◽  
Skender Ahmeti
Keyword(s):  
Tax Evasion ◽  
Economic Activity ◽  
Primary Sources ◽  
Negative Effects ◽  
Employment Level ◽  
Secondary Sources ◽  
Tax Revenues ◽  
Macroeconomic Indicators ◽  
The Impact ◽  
Research Show

This paper aims to present the effect of the pandemic crisis COVID - 19 on the economy of Kosovo, namely tax revenues focusing on the impact of the pandemic situation on macroeconomic indicators such as Gross Domestic Product. The impact of the crisis on the collection of tax revenues, the impact of the crisis on tax evasion, the effect of the crisis on business turnover, and the ratio of tax revenues to GDP. The data that have been used in this paper are data from primary sources through questionnaires and data from secondary sources. The findings of this research show that the pandemic situation in 2020 has slowed down local economic growth, declined trend of tax revenues, declined trend of GDP compared to the previous periods, and other negative effects such as declined economic activity, business, and employment level.

scholarly journals THE IMPACT OF TAX GAPS ON THE FINANCIAL AND ECONOMIC SECURITY OF THE COUNTRY

2021 ◽  
Author(s):  
Inna Tiutiunyk ◽  
Julia Belous
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Tax Evasion ◽  
Negative Impact ◽  
Economic Security ◽  
Financial Policy ◽  
Important Place ◽  
Complex Concept ◽  
Tax Revenues ◽  
The Impact

Trends in the development of the main components of financial and economic security of the country indicate their significant variability and dependence on a combination of internal and external factors. An important place among the drivers of influence on the level of financial and economic security is occupied by tax revenues. Given the prolonged national and transnational market turbulence, which is observed in most sectors of the economy, one of the biggest threats to the financial and economic security of most countries is the presence of a significant volume of shadow operations. The consequences of their implementation are the lack of tax revenues in the budget and the reduction of the country's financial viability in financing economic development programs. The purpose of the article is to study the impact of tax gaps on the level of financial and economic security of the country. In the paper, the essence of the financial and economic security of the country, which is proposed to be understood as a complex concept, integrates the features of economic and financial development of the economic system. Based on the systematization of scientific literatures, the main tasks and functions of financial and economic security of the country including realization of goals and objectives of financial policy and formation of favorable conditions for economically sustainable development and growth, highlights the characteristics of this concept are substantiated. The paper identifies three characteristic features of the financial and economic security of the country: as an indicator of its ability to protect the interests of society in a volatile external and internal environment; economically sustainable development and growth; leveling threats to the internal and external environment. The role of tax gaps in reducing the level of financial and economic security of the country is substantiated, the probability of formation of tax gaps in the economy is predicted, measures to minimize tax evasion as components of increasing its financial and economic security are proposed. The established interdependencies should serve as a basis for the transformation of state economic and financial policy in Ukraine in terms of minimizing the negative impact of the shadow sector of the economy on the indicators of economic development of the state.

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

IMPACT OF CHANGES IN ORGANIZATION OF TROLLEYBUS LINE NO. 29 IN GDYNIA ON PASSENGERS’ TRAVEL BEHAVIOUR

2017 ◽  
Vol 70 (0) ◽  
pp. 109-117
Author(s):  
Aleksander Jagiełło ◽  
Paweł Gałka
Keyword(s):  
Travel Behaviour ◽  
Transport Infrastructure ◽  
Primary Sources ◽  
Rolling Stock ◽  
Face To Face ◽  
Secondary Sources ◽  
Research Findings ◽  
Residential District ◽  
The Impact

This article provides research findings on the impact of changes in the organization of trolleybus line No. 29 on passengers’ travel behaviour, in particular the inhabitants of Fikakowo residential district in Gdynia. The article comprises the following sections: introduction, characteristics of line No. 29 and transport infrastructure and rolling stock in operation, presentation of the results of own studies and conclusion. In the article secondary sources were used (overview of literature and the organizer’s internal materials) as well as the primary sources (results of own research conducted under method of face-to-face, individual and standardized interviews).

scholarly journals Geoeconomics and entrepreneurship during the COVID-19 pandemic

2021 ◽  
Vol 55 (3) ◽  
pp. 930-952
Author(s):  
Marijana Maksimović ◽  
Neven Cvetićanin
Keyword(s):  
Labour Market ◽  
Economic Activity ◽  
Significant Contribution ◽  
Research Question ◽  
Scientific Research ◽  
Negative Effects ◽  
Social Dialogue ◽  
The World ◽  
The Impact

The aim of this research is to examine how the coronavirus, which has become a global process, has affected the labour market. The goal is to confirm or reject the hypothesis that there has been an increase in unemployment since the beginning of the pandemic. Also, the aim is to answer the research question whether social dialogue has managed to mitigate the negative effects of the coronavirus (COVID-19). Analytical and descriptive methods were used in this research. The scientific research presented in this paper makes a significant contribution to the study of the impact of the coronavirus on the regions, economic activity and unemployment. The paper presents data on the number of the (un)employed in the world before the beginning of the pandemic and after the end of the first and most critical year.

scholarly journals Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb – Eine kostengünstige Alternative zu “Thin Capitalization Rules”?

2009 ◽  
Vol 58 (1) ◽  
pp. 93-126
Author(s):  
Dominik Rumpf
Keyword(s):  
Balance Sheet ◽  
Financial Structure ◽  
Strong Impact ◽  
Negative Effects ◽  
Corporate Tax ◽  
Profit Shifting ◽  
Tax Revenues ◽  
Transfer Prices ◽  
The Impact ◽  
Thin Capitalization

Abstract This paper investigates the impact of an Allowance for Corporate Equity (ACE) on the expected tax revenues and on the international tax competition. Beginning with an analysis of the relation between the rate of return on equity and the interest rate on the capital market, this paper figures out some effects which cause surprisingly low net assets used to calculate the ACE. This yields to a strong impact on the financial structure of multicorporate enterprises although there is only a moderate decline in tax revenues. Focusing profit shifting via transfer prices, the ACE has no positive effect. Only a cut of the corporate tax rate is useful in this context. The relevance of these results is additionally affirmed by using the statistical data published by the “Deutsche Bundesbank”, the central bank of Germany, which includes an aggregated corporate balance sheet. All in all, the ACE can be seen as an alternative to the new German thin capitalization rules applied in 2008 (“Zinsschranke”). Additionally, the low tax revenue losses constitute a new advantage for the ACE as a blueprint for corporate tax reforms. This is also interesting because an ACE could reduce the negative effects on the financial structure of firms which accompanies the implementation of a low withholding tax on interests.

scholarly journals A Vector Autoregression Analysis of Foreign Direct Investment and Its Link to Competitiveness

2020 ◽  
Vol 12 (4) ◽  
pp. 127-142
Author(s):  
Marinko Skare ◽  
Dajana Cvek
Keyword(s):  
Foreign Direct Investments ◽  
Negative Effects ◽  
Funding Sources ◽  
Stock Investment ◽  
Macroeconomic Indicators ◽  
Using Data ◽  
The Impact ◽  
The Relationship ◽  
Auto Regression ◽  
Macroeconomic Stability

This study has investigated the impact of foreign investments on competitiveness in Croatia in terms of macroeconomic stability conditions using data from 2002 to 2017. In this paper, we focus on the relationship between critical macroeconomic indicators and foreign direct investments (FDI) as a growth and competitiveness driving factor. To study the impact of FDI on competitiveness levels in Croatia, time series methods are used. Macroeconomic stability is a necessary but not sufficient condition for economic competitiveness. FDI can increase the level of economy’s competitiveness, although the total effect depends on the FDI structure (greenfield vs brownfield). The vector auto-regression (VAR) model and Granger causality have identified a decrease in FDI inflows in the recession period. There is a correlation between FDI, employment, GDP and exports. The goal of our study is to investigate the impact of FDI on macroeconomic indicators, FDI inflow determinants, and their impact on the overall competitiveness and growth. In this study, we identify and explain the positive and negative effects of FDI setting the framework for efficient macroeconomic policy. The results should serve policymakers in efforts to improve decisions that affect the country’s macroeconomic competitiveness. Significant differences were demonstrated in Croatia’s macroeconomic performance over the observed period. Our results show FDI as a potential inefficiency growth factor among selected indicators if it is not controlled in terms of investment structures and funding sources. The country’s competitiveness depends on stock investment, but even more on the structure of the FDI flowing in the economy.

Tax reform initiated by D. Trump: Economic and social aspects

2021 ◽  
Vol 27 (3) ◽  
pp. 693-720
Author(s):  
Elena Yu. MAKUSHINA ◽  
Dar'ya M. KARMANOVA ◽  
Aleksei S. KUCHER
Keyword(s):  
United States ◽  
Policy Development ◽  
Tax Reform ◽  
The United States ◽  
Subsequent Increase ◽  
Tax Revenues ◽  
Long Run ◽  
Macroeconomic Indicators ◽  
The Impact ◽  
The U.S

Subject. The article addresses the tax reform of 2017, initiated by D. Trump. Objectives. The aim is to determine the relationship between the total volume of tax revenues to the budget of the U.S. Government and the growth of U.S. GDP in the long run. Methods. To identify the impact of the tax reform on the investment climate in the country and the subsequent GDP growth, we formulate a hypothesis and propose a regression model. The quarterly data from 04.01.1960 to 07.01.2019 serve as a statistical sampling, published by financial departments of the U.S. Office of Management and Budget and the U.S. Bureau of Economic Analysis. The study rests on the econometric analysis enabling to identify the impact of the volume of tax revenues from the corporate income tax and individual income taxes on the level of the GDP of the United States. Results. In the short term, we observe a decrease in tax revenues and a subsequent increase in the budget deficit, in the long term – an increase in business activity of the country, a growth in foreign direct investment, and, consequently, an increase in the GDP. The paper offers a model for assessing the economic growth of the GDP of the United States, in which tax predictors were used in combination with macroeconomic indicators. Conclusions. The experience of the United States and the results of this study may be used by the governments of developing countries and experts in the field of taxation for tax policy development.

scholarly journals Impact of Income Tax Performance on the Application of Accounting Billing Systems in Jordan: Applied to Income Tax Directorates in Jordan

2020 ◽  
Vol 11 (5) ◽  
pp. 172
Author(s):  
Ayman Saleh Mustafa Harb
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Revenues ◽  
Billing System ◽  
The Impact

This study aims to identify the impact of tax performance on the application of the accounting billing systems in Jordan, through identifying the impact of income tax on the application of the accounting billing systems as well as determining the impact of income tax on tax revenues.The findings of this study indicate that there is an impact of income tax on the application of the accounting billing systems in Jordan, where the value of the correlation between the two variables reached (0.653). Findings also indicate that there is an impact of income tax on the tax revenues in Jordan, reaching a correlation value of (0.650) between the two variables. The researcher recommended that the tax billing system be applied to all sectors to combat tax evasion and to apply the principle of tax justice.

scholarly journals Higher Education and Graduate Employment in Albania

2014 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Armanda Keqi
Keyword(s):  
Higher Education ◽  
Foreign Students ◽  
Public Universities ◽  
Economic Transition ◽  
Primary Sources ◽  
Key Factors ◽  
The Public ◽  
Secondary Sources ◽  
The Social ◽  
The Impact

In the social and economic transition, the Higher Education in Albania has tremendously ocercomed its capacities and the opportunities offered. Albania is considered the champion country in Europe for the high number of universities. Besides the public universities, in the country also operate dozens of private universities. in Albania there are about 20 universities per million inhabitants, (161500 students for a population of 2,8 million people), nearly eight times more than countries like UK that have internationalized higher education and have a very large percentage of foreign students. This paper takes into account the development of higher education and the responsible institutions of this development during the transition in Albania, the current structure of universities, the financial problems and the reform of higher education. It also examines issues such as: the measurement of quality, the ranking and the competition between public universities and private institutions. Then the focus of the paper runs on the employment of the young graduates who have finished albanian universities in the last five years. Firstly, relying on foreign literature, I have analyzed some of the main models of employment of graduates, their skills in the labor market, and also the changes that have occurred in the careers of the graduates in the last century. for the extraction of data are used questionnaires distributed electronically to over 230 employees that have brought significant conclusions about the employment of graduates in Albania, as well as the impact of such factors as: GPA, the training, the number of foreign languages spoken and other qualifications and skills that affect the level of salary and their position at work. Also starting from the above models, the scope is to identify the key elements that affect the careers of albanian graduates, and the key factors that have driven their employment. In the end of the paper are given some conclusions and recommendations on how higher education in Albania should be reformed, given by the sample responses of the interviewers, but also by a concrete analysis of the problems that are facing this sector in Albania, and how this reformation of higher education can increase its fruits on more qualified and employed youths in their respective fields. The methodology used is mainly from primary sources, ranging from the data collected by the respondents, as well as from secondary sources of data published for this area of study. The main limitation of such a work is the limited number of samples under the survey, the data of whom has been generalized for all the population of the paper.

scholarly journals El Instituto Internacional de Agricultura: España y la «cuestión social», 1905-1923

2022 ◽  
Author(s):  
Adrián Sánchez Castillo
Keyword(s):  
20Th Century ◽  
Social Relations ◽  
Primary Sources ◽  
Early 20Th Century ◽  
International Institute ◽  
Secondary Sources ◽  
The Social ◽  
Transnational Connections ◽  
The Impact ◽  
Labour Regulation

In the agrarian context of the early 20th century, networks of experts and interest groups were created. These formed institutions across state borders to achieve prestige derived from their supranational character and ostensible technical and scientific capacity. The objective of this article is to analyse the impact in Spain of the International Institute of Agriculture (IIA), from the year of its creation until the advent of the Primo de Rivera dictatorship, through the lens of the “social question”: a concept that popularized the proposals and disagreements surrounding labour regulation. The research draws from the latest contributions in transnational history and internationalism, recent secondary sources about the IIA and primary sources that reflect how transnational IIA networks worked in and with Spain to address agricultural labour issues. The article concludes that the intensely transnational connections between agrarian elites, owners and technicians in the early 20th century transformed social relations in agriculture and agrarian public policies in Spain.

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