Die Steuerreform: Zum “Wann und Wie” der Durchführung

2002 ◽  
Vol 51 (1) ◽  
Author(s):  
Rolf Peffekoven ◽  
Manfred Rose ◽  
Wolfgang Schön
Keyword(s):  
Public Debt ◽  
Tax Reform ◽  
Economic Effects ◽  
Equal Treatment ◽  
Legal Form ◽  
Tax System ◽  
Tax Neutrality ◽  
German Trade ◽  
Existing Problems ◽  
High Level

AbstractConcerning the Tax Reform 2000 point of time and design are controversial. Because of the anyway high level of public debt a pre-drawing of the next stage of tax reform can not be financed by government borrowing argues Rolf Peffekoven. Furthermore he points out that “Länder und Gemeinden” have to accept additional public debt. Though additional tax cut is necessary for higher growth and higher employment, it must be financed by cutting down public spending, particularly transfer payments and subsidies. The different treatment of revenues contravenes the tax structure and leads to efficiency losses. Therefore Peffekoven contributes that a reform must take into consideration the principle of equal treatment, independent of source. But a comprehensive tax reform is linked to the abolishment of German trade tax (Gewerbesteuer).Manfred Rose evaluates German tax reform by highlighting the conceptual framework that various reform measures can be attributed to. Due to a lack of understanding as regards economic effects of taxes, the German system of taxing personal and corporate income has become arbitrary and complicated. This makes the case for a fundamental reform towards an efficient, equitable and simple tax system. While some of the measures taken in the German tax reform contribute to a more efficient and equitable system, others seem to aggravate existing problems. This applies to income as well as corporate taxation. In his final section Rose characterizes a possible reform direction as proposed in the “Einfachsteuer” - a proposal for a fundamental reform of the German tax system.Wolfgang Schön determinates that although the year 2001 confronted taxpayers, tax advisors and tax administration with the largest tax reform for decades, the advocates of another, even more comprehensive tax reform raise their voice. They will have to bear in mind that a coming reform must answer various questions, the author argues. For example: Shall we retain the classical income tax or move to a consumption-based approach? How shall we reach tax neutrality with respect to the legal form, the source of income, the finance side of an investment and the allocation of profits? What substitute do we find for the anachronistic trade tax (“Gewerbesteuer”)? How do we guarantee the international compatibility of German tax law after another fundamental tax reform?

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

Political and Economic Effects on Greenhouse Gas Emissions – a Quantitative Study

2014 ◽  
Vol 10 (2) ◽  
pp. 313-341
Author(s):  
Ole Martin Lægreid
Keyword(s):  
Economic Development ◽  
Linear Relationship ◽  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Separation Of Powers ◽  
Economic Effects ◽  
Gas Emissions ◽  
Middle Income ◽  
Level Of Economic Development ◽  
High Level

AbstractThis study examines whether there is a curve linear relationship between economic development and greenhouse gas emissions, where poor and rich countries have low emissions while middle-income countries have high emissions. This is a controversial argument that suggests that persistent economic growth is the best means for achieving considerable emission reductions. The study contributes with new knowledge about the causes of variations in greenhouse gas emissions, by analyzing data for greenhouse gas emissions and testing economic explanations in relation to a broad array of political explanations. As the study demonstrates, there is a curve linear relationship between the level of economic development and greenhouse gas emissions, but the turning point – where a higher level of economic development starts to produce lower rather than higher emission levels – is far higher than previously thought. Among the study’s sample of countries, only the Scandinavian countries and Switzerland have experienced a sufficiently high level of economic development in order for increased wealth to result in lower emissions. Among the political impacts on greenhouse gas emissions, the study indicates that countries with consensual political systems produce lower emission levels than countries where the separation of powers is more centralized. A more robust “green” civil society leads to lower emissions in countries where the democratic system is functioning well, and ambitious targets regarding reduction of emissions in the Kyoto Protocol also seems to lower emissions.

Directions of Economic and Ecological Transformation of Enterprises of the Defence-industrial Complex of Ukraine

2021 ◽  
pp. 211-219
Author(s):  
Oleksii Hutsaliuk ◽  
◽  
Tatiana Obniavko ◽  
Keyword(s):  
Environmental Sustainability ◽  
Large Scale ◽  
Economic Effects ◽  
High Tech ◽  
Industrial Complex ◽  
Military Equipment ◽  
Managerial Decisions ◽  
Current Period ◽  
Cumulative Deterioration ◽  
High Level

Since the beginning of the third millennium, ecological safety has become of paramount importance for Ukraine. The cumulative deterioration of the environment, fixed by the annual official reports on the ecological situation in the country, is fraught with irreparable consequences not only for the present generations, but also for descendants. The authors propose to consider the enterprises of the defence-industrial complex (DIC) of Ukraine as those that make a significant contribution to the development of the economy of the country, while not only not destroying the environment, but also contributing to sustainable development. The defence-industrial complex of Ukraine is the basis of the high-tech sector of the Ukrainian economy, which determines its key importance for the functioning and development of the entire national economy, in the current period of change of technological modes, as the enterprises of the Ukrainian defence-industrial complex have a high level of innovation. One of the key features of the domestic defence-industrial complex is that it has the potential to concentrate various types of resources to achieve breakthrough results not only in addressing the issues of creating the latest weapons and military equipment, but also for implementing large-scale projects of national economic importance. This potential for breakthrough development currently remains underutilized, requiring adjustments not only in industrial, but also in state economic policy as a whole. The current state of development of defence industry enterprises is characterized by insufficient economic and environmental sustainability and requires modernization based on global experience in the greening of the military-defence sphere and NATO environmental standards, which will have environmental and economic effects. The obstacles of economic and ecological transformation of enterprises of the defence-industrial complex of Ukraine were identified and a number of managerial decisions that can become drivers to accelerate the economic and ecological transformation of the defence-industrial complex of Ukraine were proposed.

The Legal Form of Financial Institutions as a Way to Protect the Rights of Financial Market Participants

2021 ◽  
Vol 10 (1-2) ◽  
pp. 29-46
Author(s):  
Valentina I. Borisova ◽  
Igor V. Borisov ◽  
Farkhad S. Karagussov
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Scientific Development ◽  
Legal Form ◽  
Market Participants ◽  
Legal Structure ◽  
Legal Forms ◽  
High Level ◽  
Legal Mechanism ◽  
Legal Entities

Abstract Financial institutions are the centre of economic and legal interests of participants of the financial services market, which is itself characterised by a high level of conflict of interests of its participants. The purpose of the article is the scientific development of the legal structure of organisational and legal forms of financial institutions, in the market of financial services, as a legal mechanism for reconciling the economic and legal interests of the main participants of this market. The features of basic and modified legal forms of legal entities are elaborated in this article. It is determined that financial institutions are established and operate in ‘modified’ legal forms. Such forms emerge due to the supplementation of the structure of the main elements of the basic legal forms of legal entities. This refers to additional functional legal means that reflect special requirements for the relevant types of legal entities, depending on the economic and legal interests of their founders/participants.

scholarly journals Is This Tax Reform, or Just Confusion?

2018 ◽  
Vol 32 (4) ◽  
pp. 73-96 ◽  
Author(s):  
Joel Slemrod
Keyword(s):  
United States ◽  
Tax Reform ◽  
The United States ◽  
The Political ◽  
Political Will ◽  
Tax Base ◽  
Tax System ◽  
The Law ◽  
Jobs Act ◽  
Tax Cuts

Based on the experience of recent decades, the United States apparently musters the political will to change its tax system comprehensively about every 30 years, so it seems especially important to get it right when the chance arises. Based on the strong public statements of economists opposing and supporting the Tax Cuts and Jobs Act of 2017, a causal observer might wonder whether this law was tax reform or mere confusion. In this paper, I address that question and, more importantly, offer an assessment of the Tax Cuts and Jobs Act. The law is clearly not “tax reform” as economists usually use that term: that is, it does not seek to broaden the tax base and reduce marginal rates in a roughly revenue-neutral manner. However, the law is not just a muddle. It seeks to address some widely acknowledged issues with corporate taxation, and takes some steps toward broadening the tax base, in part by reducing the incentive to itemize deductions.

Preferences, Tax Structure and Tax Reform: Theory and Evidence

1975 ◽  
Vol 3 (1) ◽  
pp. 56-69 ◽  
Author(s):  
Shlomo Maital
Keyword(s):  
Tax Reform ◽  
Tax Structure ◽  
Indirect Taxation ◽  
Tax System ◽  
The Past ◽  
Pure Public Good ◽  
Indirect Taxes ◽  
Current Shift ◽  
Optimal Tax Structure ◽  
The U.S

When the structure of tax revenues–the proportion of revenues earned by income, consumption and wealth taxes–is treated as a pure public good, a useful framework emerges for analyzing interrelationships among taxpayers' preferences, tax structure and tax reform. The “optimal” tax structure is defined and used to outline several conjectures about the current shift from direct to indirect taxation, evident particularly in Europe. Attention is then focused on the U.S. tax system. The structure of the tax system is shown to have changed very little in the past two decades. In contrast, interview surveys carried out over the past thirty years indicated a long-standing shift in taxpayers' preferences toward indirect taxes. Implications are drawn regarding tax reform.

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.

Tax Expenditures and the Tax Reform Act of 1969 in the United States

2022 ◽  
pp. 1-26
Author(s):  
Seiichiro Mozumi
Keyword(s):  
United States ◽  
Income Tax ◽  
Public Perception ◽  
Tax Reform ◽  
The United States ◽  
Tax Revenue ◽  
Tax System ◽  
Federal Income Tax ◽  
Federal Taxation ◽  
The Government

Abstract In the United States, tax favoritism—an approach that has weakened the extractive capacity of the federal government by providing tax loopholes and preferences for taxpayers—has remained since the 1930s. It has consumed the amount of tax revenue the government can spend and therefore weakened the possibility of the redistribution of fiscal resources. It has also made the federal tax system complicated and inequitable, resulting in undermining taxpayer consent. Therefore, since the 1930s, a tax reform to create a simple, fair, and equitable federal income tax system with the capacity to raise revenue has been long overdue. Many scholars have evaluated the Tax Reform Act of 1969 (TRA69), which Richard M. Nixon signed into law on December 30, 1969, as one of the most successful steps toward accomplishing this goal. This article demonstrates that TRA69 left tax favoritism in the United States. Furthermore, it points out that TRA69 turned taxpayers against the idea of federal taxation, a shift in public perception that greatly impacted tax reform in the years to follow.

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