Redistribution and Income-Tax Reform

2021 ◽  
pp. 88-112
Author(s):  
Cathal O'Donoghue
Keyword(s):  
Social Insurance ◽  
Methodological Issue ◽  
External Validation ◽  
Point Of View ◽  
Social Transfers ◽  
Net To Gross ◽  
Microsimulation Models ◽  
Taxation System ◽  
Income Tax Reform

One of the most significant determinants of the level of redistribution or the capacity to change inequality within a tax-benefit system is the structure of the taxation system. In this chapter, we add income taxation and social-insurance contributions to the analysis of social transfers in the previous chapter. The chapter describes the theoretical structure of personal income taxes and introduces the concept of joint taxation. The chapter also addresses a methodological issue common to many microsimulation models and the creation of their base datasets, namely the inversion of data from net to gross. From a validation point of view, concepts associated with using external validation sources are introduced. From a measurement point of view, measures that aim to quantify the degree of progressivity and redistribution in tax systems are described. A redistributive analysis of a theoretical tax system, and the implications of a joint taxation system, is then undertaken.

scholarly journals Podatek rolny jako źródło dochodów własnych gmin wiejskich w Polsce

2017 ◽  
Vol 104 (2) ◽  
pp. 76-86
Author(s):  
Agnieszka Kozera
Keyword(s):  
Local Government ◽  
Point Of View ◽  
Limited Extent ◽  
The Real ◽  
Low Level ◽  
Government Sector ◽  
Self Sufficiency ◽  
Taxation System

The main aim of the article was to show the importance of the agricultural tax as a source of own income of rural communes in Poland in 2004-2015. In order to determine the fiscal importance of the tax, the amount and share of income from the agricultural tax in the own income of rural communes were compared to other types of communes. In addition, the amount of income lost due to the agricultural tax was analyzed. The study showed that the agricultural tax as a source of own income plays the most important role in the budgets of rural communes, although the fiscal role of the tax in these local government sector entities is getting smaller. The agricultural taxation system, which is ineffective from the point of view of communes’ financial self-sufficiency and the construction of which is to a very limited extent related to the real amount of production and income in agriculture, is reflected in the low level of own income potential of rural communes.

REGIONAL ASPECTS OF TAXATION IN THE CONTEXT OF THE UTII ABOLITION

2020 ◽  
Vol 10 (9) ◽  
pp. 1939-1948
Author(s):  
I.G. Tkharkakhova ◽  
◽  
M.E. Ordynskaya ◽  
D.I. Ponokova ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Patent System ◽  
Entrepreneurial Activity ◽  
Tax Regimes ◽  
The Republic ◽  
The Right ◽  
Taxation System ◽  
Tax Deduction ◽  
High Share

Over the past years, the unified tax on imputed income has been the most convenient, effective, simple and economical for the majority of individual entrepreneurs in our country. Now entrepreneurs should abandon this tax regime. A very topical issue is the choice of the taxation system that will minimize budgetary obligations. Based on the Rosstat data, individual entrepreneurs occupy a fairly high share in the total population of entrepreneurs in this country. Taking into account the fact that the Republic of Adygea is an agricultural one, and in addition to standard cargo transportation, many individual entrepreneurs are also engaged in the transportation of agricultural products, we have selected this particular segment for research. The paper provides a comparative analysis of taxation systems that can be used by entrepreneurs providing freight services in the Republic of Adygea. For clarity, we examined such tax systems and special tax regimes as: tax on professional income, patent system, simplified “Income” taxation system. For each of the systems, both the advantages of its application and the disadvantages are systematized. The patent system may only have its own benefits for entrepreneurs operating in only one region and without employees. Professional income tax is similar to the simplified “Income” tax system. Only with this option there is no possibility of using the tax deduction of fixed contributions for pension and social insurance. The calculations and recommendations presented in the work will help individual entrepreneurs make the right choice. The most optimal variant can be chosen only by the entrepreneur himself, basing on the peculiarities of the entrepreneurial activity.

scholarly journals Well-being and Sustainable Development of Mining Regions: the Universal Basic Income

2019 ◽  
Vol 105 ◽  
pp. 04035
Author(s):  
Oleg Mazavin ◽  
Mikhail Kaz ◽  
Irina Roshchina
Keyword(s):  
Social Insurance ◽  
Historical Context ◽  
Well Being ◽  
Point Of View ◽  
Economic Research ◽  
Basic Income ◽  
Long Time ◽  
Series Of Experiments ◽  
The One ◽  
Mining Regions

The article presents the results of the analysis of the practice of implementation the concept of universal basic income. It is shown that in estimating the results of a series of experiments in this field, conducted in a number of countries, it is recommended to abandon the approach based on the positivist point of view. For a long time, it dominated science in general and economic research in particular, but it continues to influence many researchers today. This conclusion should be taken into account in the formation of the structure and composition of regions’ welfare indices. The research materials are placed in a broad historical context. On the one hand, this made it possible to more vividly present the prerequisites, characteristics and consequences of repeated attempts to introduce universal basic income into the practice of social insurance, undertaken in different countries of the world (Finland, Canada, Kenya, Iran, India, USA). On the other hand, to reveal the possibilities and problems of using universal basic income as a tool to help overcome the dysfunctional development of certain territories, including mining regions.

The Ultimate Value of Technology

2006 ◽  
pp. 158-179
Author(s):  
Robert A. Schultz
Keyword(s):  
Information Technology ◽  
Ethnic Groups ◽  
Value Of Information ◽  
Social Groups ◽  
Point Of View ◽  
Human Group ◽  
Points Of View ◽  
Human Attributes

In the previous chapter, we saw how difficult it was to determine the value of information technology, even with a clearly defined point of view from which to assess that value, namely, the interests of the organization utilizing the technology. Over and above the point of view of the organization or even the economy as an aggregate of organizations, there are other perspectives to consider. Is it correct to view technology as another enabling value like health and wealth, an all-purpose means that enables us to achieve any number of our ends?1 Or should technology rather be viewed as an entirely different way of structuring reality? These questions raise broader issues that need to be considered from much wider points of view: What is the value of information technology for humanity as a whole? And finally, what is the value of information technology for being as a whole? In considering these questions, we need also to consider whether the value of information technology is best assessed as a part of technology generally, or whether information technology has its own characteristics relevant for assessing its value. I will examine issues concerning technology as a whole in this chapter, and return to the IT-specific issues in the next chapter. Beyond considering technology and information technology from the point of view of humanity as a whole, it may be necessary to consider technology and information technology from the point of view of being as a whole. One could think of the point of view of being as a whole as God’s point of view, except that many religious conceptions of God assign many different human attributes to God. And so to determine what is valuable from God’s point of view would embroil us in major religious disputes about God’s nature. Trying to take the point of view of being avoids such disputes. Rather, we are asking, what is the value of technology from the point of view of the unfolding or revealing of whatever is, has been, or will come to be?2 Even the point of view of humanity is itself very difficult for many people to embrace. Instead, their highest point of view is that of some limited human group, most typically national or social groups, ethnic groups, or economic groups or organizations. Yet even with these difficulties, it is easier to discuss the value of technology and information technology from the point of view of humanity as a whole than it is to discuss these questions from the point of view of being. So we will start with the point of view of humanity.

From machine learning to sustainable taxation: GPS traces of trucks circulating in Belgium

2020 ◽  
Author(s):  
Arnaud Adam ◽  
Isabelle Thomas
Keyword(s):  
Machine Learning ◽  
Point Of View ◽  
Machine Learning Techniques ◽  
Spatial Effects ◽  
Space And Time ◽  
Learning Techniques ◽  
Other Information ◽  
Gps Traces ◽  
The Individual ◽  
Taxation System

<p>Transport geography has always been characterized by a lack of accurate data, leading to surveys often based on samples that are spatially not representative. However, the current deluge of data collected through sensors promises to overpass this scarcity of data. We here consider one example: since April 1<sup>st</sup> 2016, a GPS tracker is mandatory within each truck circulating in Belgium for kilometre taxes. Every 30 seconds, this tracker collects the position of the truck (as well as some other information such as speed or direction), leading to an individual taxation of trucks. This contribution uses a one-week exhaustive database containing the totality of trucks circulating in Belgium, in order to understand transport fluxes within the country, as well as the spatial effects of the taxation on the circulation of trucks.</p><p>Machine learning techniques are applied on over 270 million of GPS points to detect stops of trucks, leading to transform GPS sequences into a complete Origin-Destination matrix. Using machine learning allows to accurately classify stops that are different in nature (leisure stop, (un-)loading areas, or congested roads). Based on this matrix, we firstly propose an overview of the daily traffic, as well as an evaluation of the number of stops made in every Belgian place. Secondly, GPS sequences and stops are combined, leading to characterise sub-trajectories of each truck (first/last miles and transit) by their fiscal debit. This individual characterisation, as well as its variation in space and time, are here discussed: is the individual taxation system always efficient in space and time?</p><p>This contribution helps to better understand the circulation of trucks in Belgium, the places where they stopped, as well as the importance of their locations in a fiscal point of view. What are the potential modifications of the trucks routes that would lead to a more sustainable kilometre taxation? This contribution illustrates that combining big-data and machine learning open new roads for accurately measuring and modelling transportation.</p>

scholarly journals RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

2021 ◽  
Vol 2 (37) ◽  
pp. 396-405
Author(s):  
N. Prokopenko ◽  
O. Gudz ◽  
І. Kreidych ◽  
M. Golovko ◽  
O. Kazak
Keyword(s):  
Social Insurance ◽  
Jel Classification ◽  
The State ◽  
System Reform ◽  
State Budget ◽  
Tax System ◽  
State Tax ◽  
Macroeconomic Indicators ◽  
Tax Benefits ◽  
Taxation System

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

scholarly journals Demographic and economic aspects of the pension system in Poland — a dynamic modelling approach

Ekonomia ◽  
2020 ◽  
Vol 25 (4) ◽  
pp. 9-25
Author(s):  
Roman Pietroń
Keyword(s):  
Social Insurance ◽  
Pension System ◽  
Dynamic Modelling ◽  
Simulation Modelling ◽  
Point Of View ◽  
Economic Aspects ◽  
Dynamic Features ◽  
National Politics ◽  
Continuous Simulation ◽  
Loop Feedback

Demographic and economic aspects of the pension system in Poland —a dynamic modelling approachThe paper considers a hypothesis that some dynamic features of the Polish national and public pension system follow typical mental, generic and archetypal models, as a result of many demographic, macroeconomic, political and also global factors, particularly closed-loop feedback relations with delays and amplifi cations. There are some important messages in the paper for social insurance policies design, structures and management, the meaning of data mining and collection, and for model refi nement with modelling approaches in a systems’ thinking way. The shortcomings of national social insurance systems in dealing more eff ectively with upstream social insurance risk prevention in the population are systemic and include also a postulate to empower members of the population in order to involve them in their own, entrepreneurial downstream care. The paper contains a system dynamics SD point of view, as a method of macroscopic, continuous simulation modelling, to surface and explain some cycles and discrepancies between demography, policies, as well as the system’s aspects of the national pension system. The conceptual, formal and simulation model presented in the paper, followed by some experiments’ results, applies the SD method approach with causal loop diagrams CLD and stock-and-fl ow diagrams SFD, displaying delays, amplifi cations and structure cycle dynamics in the national pension system. Further research should concentrate on the detailed analysis of additional modelling requirements in order to conduct more profound multi-factor experiments to forecast and evaluate contemporary national politics, and to test some new concepts in social insurance.

scholarly journals Personal income tax reform in Latvia: assessment of effect

2019 ◽  
Author(s):  
Larisa Bule ◽  
Līga Leitāne ◽  
Kristīne Rozīte
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
State Revenue ◽  
Normative Concepts ◽  
The Impact ◽  
Practical Implications ◽  
Income Tax Reform

Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the non-taxable minimum and minimum wage. Purpose − the aim of this study is to estimate the impact of PIT reform by assessing the effect of implementation of non-taxable minimum, deductions and substantiated spending on the dynamics of income and tax administration efficiency. Research methodology − PIT theoretic and normative concepts have been analyzed; unpublished data on actual wages in 2015−2018 provided by Latvian State Revenue Service and State Social Insurance Agency have been estimated. Findings − the main conclusion of this study is that the aim of the reform has not been achieved: income inequality hasn’t been reduced, an increase of income has been irrelevant, the gains from the reform have become unobtainable for the most unprotected groups because of the insufficient level of income. The implementation of the differentiated non-taxable minimum has generated PIT debts and higher administrative burden. Practical implications − the study may be implemented in case of progressive PIT for the reassessment of the tax framework and its future development. Originality/Value − this study is original, the actual effect of PIT reform in Latvia previously hasn’t been analyzed.

scholarly journals SOCIAL INSURANCE SYSTEMS IN RUSSIA AND GERMANY: SOCIOLOGICAL ANALYSIS

2019 ◽  
Vol 25 (2) ◽  
pp. 93-115
Author(s):  
Inna V. Kolodeznikova ◽  
Roman V. Kondurov ◽  
Diana V. Galitskayа
Keyword(s):  
Social Insurance ◽  
Point Of View ◽  
Federal Republic Of Germany ◽  
Economic Stability ◽  
Social Insurance System ◽  
Insurance System ◽  
The Social ◽  
Protection Mechanisms ◽  
German Model ◽  
Russian Model

Social insurance occupies a special place in the entire social policy of the state. Developed system of social insurance in the country provides citizens with effective protection mechanisms and thereby ensures economic stability and creates an atmosphere of social cohesion in society. At present, social insurance systems in Russia and Germany have significant differences that include both the structure and functioning of each type of insurance separately. These differences in the organization of social insurance systems in Russia and Germany are traceable from the very beginning. System of social insurance in modern Russia has been developing to a certain extent inconsistently and to the present time still is not completely formed. The German system developed gradually and improved with regard to the features of the interests of society at various stages of its development. The establishment of the Federal Republic of Germany as a social state determined the modern model of the social insurance system. Therefore, the study of the German model is interesting from the point of view of the subsequent possible introduction of its elements into Russian insurance practice. The article compares social insurance systems of Russia and Germany. The components of the systems are studied; their similarities and differences are revealed. Opinions of experts of the Federal Service for Labor and Employment on the prospects and problems of the development of the Russian model of the social insurance system and the possibility of using the German insurance experience in Russian practice are given.

scholarly journals Kant e il carattere dei popoli

2020 ◽  
pp. 71-84
Author(s):  
Martinelli Riccardo
Keyword(s):  
Cultural Factors ◽  
Point Of View ◽  
Feminine Principle

Kant deals with national characters in the second part of his Anthropology from a pragmatic point of view of 1798. Firmly rejecting the climatic theory, he advocates an anti-naturalistic stance. However, Kant is skeptical of Hume’s tenet that nations owe their characters to their different forms of government. In Kant’s view, the most civilized nations are England and France: their characters have to do with purely cultural factors. Complementing each other, the characters of those nations broadly correspond to a masculine and feminine principle, as analyzed by Kant in the previous chapter of his Anthropology. The remaining European and Extra-European nations have a less defined – and, in some cases, mixed – character, that owes something more to the natural dispositions. Yet Kant still manages to avoid naturalistic explanations. In many nations, natural dispositions do prevail over cultural ones, but this simply means that less (and sometimes, nothing) can be said about their characters.

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