NATIONAL TAX SYSTEM AND INTERNATIONAL BALANCE OF PAYMENTS

1966 ◽  
Vol 19 (2) ◽  
pp. 163-172
Author(s):  
RICHARD W. LINDHOLM
Keyword(s):  
Balance Of Payments ◽  
Tax System ◽  
National Tax

scholarly journals German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

2015 ◽  
Vol 16 (30) ◽  
pp. 1-17
Author(s):  
Florin Dumiter ◽  
Florin Turcas ◽  
Anca Opret
Keyword(s):  
Automotive Industry ◽  
System Analysis ◽  
The European Union ◽  
Double Taxation ◽  
Tax System ◽  
German State ◽  
Tax Legislation ◽  
Practical Analysis ◽  
National Tax ◽  
Taxation System

Abstract This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

REFORMA TRIBUTÁRIA E SEUS BENEFÍCIOS À SOCIEDADE

2021 ◽  
Vol 9 (207) ◽  
pp. 1-15
Author(s):  
Luana Mara Santos de Souza Nunes ◽  
Vanessa Macano Albino ◽  
Maiara Cerqueira da Silva Saisse dos Santos ◽  
Bianca Machado Torres
Keyword(s):  
Social Justice ◽  
Tax Reform ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
Single Tax ◽  
The Face ◽  
National Tax ◽  
Real Correction

In the face of so many taxes that Brazilians are obliged to pay and several times taxes that are not understood by ninety percent of the population, much is said about a tax reform that promises to transform many taxes into a single tax that will be collected throughout the country. country, therefore, simplifying the lives of thousands of Brazilians and companies that suffer from the collection of so many taxes. But will a change in the National Tax Code really bring benefits to society and companies? What will be its advantages and disadvantages in the face of the economic scenario we are experiencing today? It is also worth remembering that a real correction of existing distortions is necessary for the principles of equity and social justice to act. These are the questions proposed for reflection in this work, when dealing with the Brazilian tax system and its much-promised reform that aims to make it easier to understand what we really pay for our purchases and services.

Strategies of cities in globalised interurban competition: The locational policies framework

Urban Studies ◽  
2017 ◽  
Vol 55 (12) ◽  
pp. 2703-2720 ◽  
Author(s):  
David Kaufmann ◽  
Tobias Arnold
Keyword(s):  
Economic Geography ◽  
Analytical Framework ◽  
Added Value ◽  
Global Markets ◽  
Tax System ◽  
Wide Range ◽  
Two Cities ◽  
Specific Factors ◽  
Knowledge Intensive ◽  
National Tax

Globalised interurban competition affects cities of various sizes and cities in various locations. Cities have to find ways to position themselves in global markets by formulating locational policies. To capture this wide range of policies, this paper develops an analytical framework of locational policies that is interdisciplinary informed by theories of economic geography and political science. We compare the cities of Lucerne and Ulm to illustrate the added value of the locational policies framework. We found that these two cities feature very different locational policies agendas. By employing a neo-institutional lens, we suggest that place-specific factors enable and constrain the formulation of locational policies. We outline three possible venues to tentatively explain these different locational policies, namely the economic sector mix, the national tax system, and politics. Beyond these empirical findings, this paper shows that the locational policies framework is able to capture a wide range of policies that aim to enhance the competitiveness of a city. Thus, the locational policies framework is a tool that can be used to reveal how cities face the globalised, and increasingly knowledge-intensive, interurban competition.

scholarly journals PROBLEMS OF IMPLEMENTATION OF THE STATE TAX POLICY OF UKRAINE

2021 ◽  
Author(s):  
Albina Abubekerova ◽  
Viktoriia Ogloblina
Keyword(s):  
Tax Policy ◽  
The State ◽  
Tax Rates ◽  
Labor Costs ◽  
Tax System ◽  
Independent State ◽  
State Tax ◽  
State Tax Policy ◽  
State And Local ◽  
National Tax

The article examines the influence of public administration and state tax policy on the development of the national tax system. Most countries opt for a moderate taxation policy. Carrying out such a tax policy is aimed at achieving stable economic growth of the country, a favorable tax climate that stimulates the development of economic activity and allows you to effectively solve social problems in the state. The state, through the establishment of tax rates and their types, influences the development of certain sectors or spheres of the economy, thereby increasing the efficiency of economic development. The goal of tax policy is, on the one hand, to establish optimal taxes that do not hinder the development of entrepreneurship, and on the other, to ensure that the budget receives sufficient funds to meet state and local needs. Established in the early 90s, immediately after the proclamation of an independent state in 1991, the tax system of Ukraine was constantly changing in the direction of finding an optimal structure, which allows mobilizing funds at the disposal of the state, distributing and redistributing them for the purposes of economic and social development. The Tax Code of Ukraine establishes the basic principles for determining the subjects of legal relations, their rights and obligations, a list of taxes, fees and mandatory payments that make up the taxation system, objects and tax base, the size of tax rates. In connection with the development of digital technologies, qualitative changes are taking place in the tax administration system. The payer’s electronic cabinet greatly simplifies the technology of relations between taxpayers and regulatory authorities, while eliminating the subjective factor and allows reducing transaction, time, and labor costs. The unfavorable economic situation in Ukraine led to a slowdown in GDP growth and, as a consequence, a decrease in tax revenues. It is possible to increase revenues to the relevant budget due to fair taxation, reduction of the tax burden on tax payers, as well as optimization of the system of control and tax levers of government influence on the economy in order to legalize the income of legal entities and individuals.

scholarly journals ASSESSMENT OF TAXATION AS A FISCAL POLICY INSTRUMENT

2017 ◽  
Vol 4 ◽  
pp. 342
Author(s):  
Anita Puzule ◽  
Ērika Žubule
Keyword(s):  
Economic Development ◽  
Fiscal Policy ◽  
Social Inequalities ◽  
Policy Instrument ◽  
Comparison Method ◽  
Constructive Method ◽  
Tax System ◽  
Slowing Down ◽  
The Government ◽  
National Tax

Taxation is one of the instruments the government can actively use to have an effect on the ongoing economic processes, directing their development into the preferred route. Economic development in the world and Europe, as well as domestic issues and the accession to the community of OECD member states have created new challenges for Latvia’s development and for improvement of the national tax policy and the tax system. Latvia’s fiscal policy is not sustainable, because every year is being adjusted, thus causing dissatisfaction of society and slowing down the country's economic development in general. Aim of the research is to evalute theoretical aspects and practical application of possibilities to use the taxation as a fiscal policy instrument in order to stabilise Latvia’s national economy. Based on the experience of different countries and scientific research, the theoretical findings on the application of taxes as a fiscal policy instrument were explored, and the essential measures to be implemented in order to make Latvia’s tax system more sustainable and to reduce social inequalities, as well as to advance the economic growth were identified. The monographic method, logical constructive method, method of analysis, opinion and concept comparison method, as well as statistical data comparison were used in the research.

scholarly journals The impact of globalization on the characteristics of European countries’ tax systems

2015 ◽  
Vol 60 (206) ◽  
pp. 117-139 ◽  
Author(s):  
Stevan Lukovic
Keyword(s):  
National Economy ◽  
International Competition ◽  
European Countries ◽  
International Literature ◽  
Tax System ◽  
Economic Background ◽  
Tax Systems ◽  
National Tax ◽  
The Impact ◽  
The Relationship

In the international literature, a great number of studies have sought to determine the relationship between the characteristics of the national tax systems and globalization. Most of the research was conducted to prove the impact of the tax system on the competitiveness of the national economy, in order to give a clear recommendation for how economic and fiscal policy should create a stimulating economic background and enable greater involvement of the national economy in international flows. However, the process can be viewed from the reverse perspective, in the sense that the process of globalization and international competition can shape the characteristics of national tax systems. This paper aims to determine by empirical evidence the impact of the process of globalization and international competition on the characteristics of taxation in observed European countries.

scholarly journals Macroeconomic Developments and Prospects in Low-Income Developing Countries—2019

Policy Papers ◽  
2019 ◽  
Vol 19 (039) ◽  
Author(s):  
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Financial Stability ◽  
Value Added ◽  
Threshold Level ◽  
Safety Net ◽  
Public Confidence ◽  
Tax System ◽  
Financial Safety Nets ◽  
National Tax

This paper is the fifth in a series that examines macroeconomic developments and prospects in low-income developing countries (LIDCs). LIDCs are a group of 59 IMF member countries primarily defined by income per capita below a threshold level. LIDCs contain one fifth of the world’s population—1.5 billion people—but account for only 4 percent of global output. The first chapter of the paper discusses recent macroeconomic developments and trends across LIDCs and, using growth decompositions, explores the key drivers of growth performance in LIDCs. A second chapter examines the challenges faced by LIDCs in implementing a value-added tax system, generally seen as a key component of a strong national tax system. The third chapter discusses how financial safety nets can be appropriately tailored to the specific needs of LIDCs, recognizing that an effective safety net is important for ensuring financial stability and underpinning public confidence in the financial system, thereby promoting financial intermediation.

scholarly journals Análise Sobre as Propostas de Reforma Tributária: as Lições da Crise da COVID-19

2020 ◽  
Vol 21 (1) ◽  
pp. 53-58
Author(s):  
Mickael Ferreira Alves
Keyword(s):  
National Economy ◽  
Tax Reform ◽  
Tax System ◽  
Health Crisis ◽  
National Tax ◽  
First Time

ResumoÉ a primeira vez que o Brasil vivencia uma crise de saúde nessa escala e com consequências tão graves na economia. A queda do PIB brasileiro, bem como em diversos países do Globo, em 2020, será inevitável. Os projetos de reforma tributária devem ser permeados por debates mais práticos para a criação de gatilhos para impulsionar a economia nacional. Em função do sistema tributário brasileiro atual totalmente caótico e com essa terrível crise da COVID-19 que pegou todos de surpresa, o presente artigo tem como objetivo verificar os principais aspectos dos projetos de Reforma Tributária com o fito de retomada na economia com o fortalecimento de novos negócios em um mundo pós-pandemia. O estudo se caracterizou por ser uma pesquisa bibliográfica, de caráter exploratório, realizada por meio de livros, leis, códigos e artigos científicos. Diante da possibilidade de uma Reforma Tributária brasileira, resta saber como poderá ser visto um sistema tributário nacional em um momento de pós-pandemia. Palavras-chave: Crise. Economia. Pandemia. Reforma Tributária. AbstractIt is the first time that Brazil has experienced a health crisis on this scale and with such serious consequences for the economy. The fall in Brazilian GDP, as well as in several countries around the globe, in 2020 will be inevitable. Tax reform projects must be permeated by more practical debates to create triggers to boost the national economy. Due to the current totally chaotic Brazilian tax system and with this terrible covid-19 crisis that took everyone by surprise, this article aims to verify the main aspects of tax reform projects with the aim of resuming the economy with the strengthening of new businesses in a post-pandemic world. The study was characterized by being an exploratory bibliographic research, carried out through books, laws, codes and scientific articles. Given the possibility of a Brazilian tax reform, it remains to be known how a national tax system can be seen in a post-pandemic moment. Keywords: Crisis. Economy. Pandemic. Tax reform.

scholarly journals MAKING SOCIAL WELFAIR THROUGH NATIONAL TAX SYSTEM EFFICIENCY IN INDONESIA

2016 ◽  
Vol 1 (3) ◽  
pp. 150
Author(s):  
Yudha Herlambang
Keyword(s):  
System Efficiency ◽  
Tax System ◽  
National Tax

Artikel ini dibagikan untuk menjelaskan sampai seberapa jauh sistem perpajakan dapat diterapkan secara efisien bagi wajib pajak. Sistem Perpajakan yang baik dan efisien bilamana terdapat umur nama keadilan distribusi beban pajak, pembayaran pajak 1 dan banyak mempengaruhi keputusan perusahaan ; struktur perpajakan dapat mendukung pertumbuhan ekonomi ; sistem akuntansi pajak berlaku sama dan mudah dimengerti ; dan biaya administrasi pajak cukup murah. Sistem perpajakan nasional diharapkan ada keadilan kesejahteraan masyarakat bagi orang yang penghasilan tinggi, akan karena banyak keluarnya karena membayar pajak tinggi bagi yang berpenghasilan rendah akan dapat ditingkatkan kesejahteraanya agar pengenaan atau pembebanan pajak dan memperoleh kesesahteraan dengan memanfaatkan fasilitas publik yang bersih dari penerimaan pajak oleh

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