scholarly journals Modelling of a relative income tax bracket-based progression with the effect of a slower tax burden growth

2021 ◽  
Vol 7 (2) ◽  
pp. 160-172
Author(s):  
D. E. Lapov ◽  
◽  
I. A. Mayburov ◽  
Keyword(s):  
Income Tax ◽  
Function Analysis ◽  
Relative Income ◽  
Tax Burden ◽  
Mathematical Methods ◽  
Gompertz Function ◽  
Smooth Functions ◽  
Progressive Taxation ◽  
Significant Difference ◽  
The Relationship

This study aims to model the distribution of the tax burden in schedular progressive taxation and to describe the key characteristics of such models, in particular their differences from the models based on continuously increasing smooth functions of the relationship between the tax burden and the taxpayer's income. Our hypothesis is that the use of the Gompertz function to model the main indicators of tax burden distribution of the schedular progressive income tax will help us approximate and formalize the distribution of the tax burden in a relative income tax bracket-based progression. Our research relies on the hypothetico-deductive model, more specifically, on mathematical hypothesis testing. The methodological framework comprises models of progressive taxation and mathematical methods, including data approximation based on the use of the Gompertz function, analysis of the antiderivative and convexity of functions and their properties. The resulting model can be used to describe the dynamic characteristics of the relationship between the tax burden and certain parameters of schedular taxation. This model can help identify the level of income beyond which the progression of the tax burden becomes formal and does not generate commensurately high revenue growth. The existence of such income level results in what can be considered the key drawback of the relative progression in question – the impossibility to provide a significant difference (step) of the tax burden progression in the whole interval of the taxpayer's income. What makes this research practically significant is that the proposed methodology allows us to take into account the actual tax burden in modelling the parameters of the relative progression.

scholarly journals Small saving in India with special reference to Saving pattern of weavers in Handloom sector of Bodoland Territorial Area Districts(BTAD), Assam, India

2021 ◽  
Vol 58 (1) ◽  
pp. 2626-2641
Author(s):  
Dr. Konita Basumatary
Keyword(s):  
Marital Status ◽  
Special Reference ◽  
Income Tax ◽  
Linear Growth ◽  
Percent Level ◽  
Secondary Data ◽  
Individual Investor ◽  
Significant Difference ◽  
Linear Growth Model ◽  
The Relationship

Small saving scheme is one of the key investment avenues for individual investor. It encourages small-income investors to invest and earn high returns and to save on income tax as well.  In this paper the growth of small saving from 2001-02 to2017-18 has been analyzed by adopting non linear growth model. The paper also examined factors leading to saving differential of weavers in the handloom sectors of BTAD areas. The study is based on both primary and secondary data. To determine the relationship between various variables multiple regressions has been used. It is found that saving of weaver is positively determined by their monthly wages and negatively by family size and they are found significant at 1 percent level. Again the saving of weavers is found to be negatively determined by dependent children. Saving differences among gender and community is found insignificant, that mean we cannot say whether saving is greater (smaller) for male than female and for STs than non ST. So we cannot find a differences in saving behaviour among gender and community although there's found a significant difference in saving among marital status and types of weaver.  

scholarly journals Debatable Aspects of Progressive Taxation of Individual Incomes in Russia

2021 ◽  
pp. 5-13
Author(s):  
A. P. Garnov ◽  
M. M. Levkevich
Keyword(s):  
Political Parties ◽  
Best Practices ◽  
Income Tax ◽  
Profit Maximization ◽  
Tax Burden ◽  
Capital Outflow ◽  
Progressive Taxation ◽  
Labour Intensity ◽  
Fiscal System ◽  
Different Levels

The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different political parties put forward their own approaches substantiating them by demonstrating their regulating impact on economy. It is necessary to realize that progression in taxation involves not only the scale alteration. Today the possibility of progressive tax introduction is being discussed on the background of cutting their number in the fiscal system. In fact such innovations, despite their advantages, could have irrevocable consequences. Among key threats we can mention an increase in the shadow share of economy; administration challenges connected with labour intensity and extra costs; growing capital outflow abroad; general drop in economy competitiveness due to declining entrepreneurial urge towards profit maximization, etc. The article systematizes approaches presented by political parties for discussion and structures the author's approach to introduction of progressive rates based on generalized experience of best practices, adapted to Russian reality. The results of practical testing of authors' vision illustrated by income tax by different rates gives an opportunity to compare the tax burden, which can be estimated in order to enlarge citizens' groups with different levels of incomes.

Relationship between Thyroglobulin and Tumor Detectabilily with Thallium-201 in Differentiated Thyroid Cancer

2000 ◽  
Vol 39 (01) ◽  
pp. 10-15 ◽  
Author(s):  
S. P. Müller ◽  
Ch. Reiners ◽  
A. Bockisch ◽  
Katja Brandt-Mainz
Keyword(s):  
Thyroid Cancer ◽  
Differentiated Thyroid Cancer ◽  
Roc Analysis ◽  
Tsh Suppression ◽  
Significant Difference ◽  
Test Specificity ◽  
The Relationship ◽  
Tumor Scintigraphy ◽  
Tsh Stimulation

Summary Aim: Tumor scintigraphy with 201-TICI is an established diagnostic method in the follow-up of differentiated thyroid cancer. We investigated the relationship between thyroglobulin (Tg) level and tumor detectability. Subject and methods: We analyzed the scans of 122 patients (66 patients with proven tumor). The patient population was divided into groups with Tg above (N = 33) and below (N = 33) 5 ng/ml under TSH suppression or above (N = 33) and below (N = 33) 50 ng/ml under TSH stimulation. Tumor detectability was compared by ROC-analysis (True-Positive-Fraction test, specificity 90%). Results: There was no significant difference (sensitivity 75% versus 64%; p = 0.55) for patients above and below 5 ng/ml under TSH suppression and a just significant difference (sensitivity 80% versus 58%; p = 0.04) for patients above and below 50 ng/ml under TSH stimulation. In 18 patients from our sample with tumor, Tg under TSH suppression was negative, but 201-TICI-scan was able to detect tumor in 12 patients. Conclusion: Our results demonstrate only a moderate dependence of tumor detectability on Tg level, probably without significant clinical relevance. Even in patients with slight Tg elevation 201-TICI scintigraphy is justified.

Fecundity and Gonado-somatic Index of Trichiurus lepturus (Linnaeus, 1758) Along the Zamboanga del Norte Coast

2018 ◽  
Vol 6 (7) ◽  
pp. 120
Author(s):  
Ma. Dulce C. Guillena
Keyword(s):  
Sex Ratio ◽  
Stock Assessment ◽  
Chi Square ◽  
Moon Phases ◽  
Ovary Weight ◽  
Moment Coefficient ◽  
Trichiurus Lepturus ◽  
Significant Difference ◽  
The Relationship ◽  
Somatic Index

Gonado-somatic index and fecundity are tools for measuring the sexual maturity and ability of animals to reproduce.  This study investigates the reproduction of Trichiurus lepturus. Specifically, this aimed to determine the sex ratio, the GSI, the relationship between fecundity and total length, fecundity and total weight, fecundity and ovary weight. The Descriptive Method of research was used.  Percentage and chi-square was utilized in determining the percentage of occurrence and sex ratio respectively.   Pearson r Product Moment Coefficient of Correlation was used to determine the relationships of the parameters. The study revealed that females outnumbered males and the sex ratio for different month showed significant difference.  Spawning season was observed to occur in November and December as revealed in its GSI values and it synchronized with the full and new moon phases.  Fecundity is positively correlated with body weight, body size, and ovary weight where ovary weight is observed to be the best index for fecundity.  The results of this study could be used further for formal stock assessment of cutlassfish fishery.

The investment activity of Russian business: Relationships with corporate income tax burden

2020 ◽  
Vol 23 (7) ◽  
pp. 800-823
Author(s):  
A.A. Razuvaeva ◽  
N.V. Pokrovskaya
Keyword(s):  
Income Tax ◽  
Systems Approach ◽  
Corporate Income Tax ◽  
Federal State ◽  
Tax Burden ◽  
Return On Assets ◽  
Investment Activity ◽  
Analysis And Synthesis ◽  
Tax Benefits

Subject. This article assesses the role of tax incentives for the Russian business' investment behavior. Objectives. The article aims to identify the relationship between the corporate income tax burden as an indicator responding to tax benefits application and the investment activities of Russian companies. Methods. For the study, we used the methods of analysis and synthesis, and the systems approach. The analysis covers the period from 2012 to 2018. The data of the Russian Federal State Statistics Service, Federal Tax Service of Russia, and the Ministry of Finance of the Russian Federation are the source of information for analysis. Results. The article summarizes the characteristics of the investment activity of the Russian business. However, the article does not reveal any obvious relationship between the income tax burden and the investment activity of the Russian business in the 2010s. There is also no link found between fixed investment and return on assets. Conclusions. The increase in income tax burden in the late 2010s, accompanied by a decrease in profitability, poses a threat to the active investment development of Russian organizations.

Rendimento de grãos de soja e de milho, no Rio Grande do Sul, não difere entre eventos El Niño Oscilação Sul

Agrometeoros ◽  
2018 ◽  
Vol 26 (1) ◽  
Author(s):  
Ronaldo Matzenauer ◽  
Bernadete Radin ◽  
Alberto Cargnelutti Filho
Keyword(s):  
El Niño ◽  
El Nino ◽  
Southern Oscillation ◽  
Rio Grande ◽  
La Niña ◽  
Rio Grande Do Sul ◽  
La Nina ◽  
Significant Difference ◽  
Income Data ◽  
The Relationship

O objetivo deste trabalho foi avaliar a relação entre o fenômeno El Niño Oscilação Sul - ENOS e o rendimento de grãos de soja e de milho no Rio Grande do Sul e verificar a hipótese de que os eventos El Niño são favoráveis e os eventos La Niña são prejudiciais ao rendimento de grãos das culturas. Foram utilizados dados de rendimento de grãos dos anos agrícolas de 1974/75 a 2016/17, e relacionados com as ocorrências de eventos ENOS. Foram analisados os dados de rendimento observados na colheita e os dados estimados com a remoção da tendência tecnológica. Os resultados mostraram que não houve diferença significativa do rendimento médio de grãos de soja e de milho na comparação entre os eventos ENOS. Palavras-chave: El Niño, La Niña, safras agrícolas. Abstract – The objective of this work was to evaluate the relationship between the El Niño Southern Oscillation (ENSO) phenomenon with the grain yield of soybean and maize in Rio Grande do Sul state, Brazil and to verify the hypothesis that the El Niño events are favorable and the La Niña events are harmful to the culture’s grain yields. Were used data from the agricultural years of 1974/75 to 2016/17, and related to the occurrence of ENOS events. We analyzed income data observed at harvest and estimated data with technological tendency was removed. The results showed that there was no significant difference in the average yield of soybeans and corn in the comparison between events.

Income or Culture? Examining the Determinants of Subjective Wellbeing in an International Sample

2019 ◽  
Author(s):  
Siddharth Garg
Keyword(s):  
Online Survey ◽  
Subjective Wellbeing ◽  
Regression Coefficient ◽  
Marginal Utility ◽  
Economic Class ◽  
Income Groups ◽  
Significant Difference ◽  
The World ◽  
Diminishing Marginal Utility ◽  
The Relationship

Objective: The aim of this paper was to examine the relationship between income, subjective wellbeing, and culture among people from a higher socio-economic class across the world. Rationale: Ed Diener proposed the law of diminishing marginal utility as an explanation for differences in subjective wellbeing among different income groups across different countries (Diener, Ng, & Tov, Balance in life and declining marginal utility of diverse resources, 2009). Thus, people with higher incomes would experience less subjective wellbeing due to income, and culture should emerge as a significant predictor. Method: Data from this study came from another study (https://siddharthgargblog.wordpress.com/2019/07/14/love-for-money/). I used an online survey to collect data on annual income in US dollars, subjective wellbeing (WHO-5), and country of residence (Indicator of Culture). 96 responses (Indians = 24, Foreigners = 72) were entered in IBM SPSS and a regression analysis was conducted. The raw dataset used in this study can be found at https://doi.org/10.6084/m9.figshare.8869040.v1Results: ANOVA showed a significant difference (p < 0.05) between Indians and foreigners on levels of subjective wellbeing. Linear regression shows the regression coefficient of culture to be significant (Beta = -.254, p = .014) but the regression coefficient of income was not found to be significant. The overall model was found to explain 8.2% of the variance in wellbeing.Conclusion: The sample of this study is too small to make any kind of generalization; it does lend a little bit of support to the idea of diminishing marginal utility of income on subjective wellbeing and provides a rationale for further research.

Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi

2010 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Iim Ibrahim Nur
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Transformation Method ◽  
Tax Burden ◽  
Tax Allowance ◽  
Straight Line ◽  
Tax Management ◽  
Family Gathering ◽  
Straight Line Method ◽  
Depreciation Methods

Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period

Sign in / Sign up

Export Citation Format

Share Document