A Study on the Impact of Fiscal and Tax Policy on R&D Innovation in SMEs: Evidence from China

2021 ◽  
Vol 17 (2) ◽  
pp. 57-68
Author(s):  
Yan-Xu Yan ◽  
Yeong-Gil Kim ◽  
Hyun-Jung Shin
Keyword(s):  
Tax Policy ◽  
The Impact

TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

2020 ◽  
Vol 3 (3) ◽  
pp. 36-40
Author(s):  
A. A. IDRISOV ◽  
Keyword(s):  
Tax Policy ◽  
Negative Impact ◽  
Tobacco Products ◽  
Excise Tax ◽  
Trade Relations ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

scholarly journals Pandemics and Tax Innovations: What can we Learn from History?

2020 ◽  
Vol 6 (3) ◽  
pp. 270-297
Author(s):  
A. I. Pogorletskiy ◽  
◽  
F. Söllner ◽  
Keyword(s):  
Tax Policy ◽  
Large Scale ◽  
Inductive Method ◽  
Tax Administration ◽  
The European Union ◽  
The Past ◽  
Tax Incentive ◽  
Tax Systems ◽  
The Impact ◽  
Tax Regulation

In this article, we shall see how pandemics of deadly diseases have changed tax systems over the past two millennia, each time leading to the emergence of new forms of taxation and tax administration. The purpose of the article is to prove that pandemics and the most notable innovations in tax policy are closely interrelated and that the consequences of the largest pandemics in the history of mankind are new approaches to the organization of national tax systems as well as the formation of interstate tax regulation. The lessons from history can be applied to the current corona crisis and may help us devise the appropriate anti-crisis tax policy. The study is based on the historical empirical-inductive method applied to reliable facts of the past related to pandemics and taxation. We trace the evolution of tax policy under the impact of the most significant pandemics and identify patterns of taxation and tax administration that are specific to their eras and are still relevant in the course of the pandemic COVID-19. Our analysis allows us to draw the following conclusions: (1) There is a historical link between pandemics and tax regulation. Many tax innovations originated in response to the consequences of large-scale epidemics of deadly diseases. (2) Many of the tax incentive tools used today in the fight against the corona crisis have already been used during previous pandemics so that we may learn from the experience of earlier times. (3) The COVID-19 pandemic can be expected to have several important consequences for taxation and public finance: innovations in tax administration with an emphasis on remote fiscal audits and digital control; innovations in the taxation of digital companies and their operations at the national and international level; possibly fundamental changes in the tax system of the European Union; and possibly a return of the inflation tax.

scholarly journals Tax Policy and Income Inequality in the Visegrad Countries

2015 ◽  
Vol 61 (6) ◽  
pp. 12-18
Author(s):  
Anna Moździerz
Keyword(s):  
Income Inequality ◽  
Tax Policy ◽  
Negative Impact ◽  
The State ◽  
Consumption Tax ◽  
Tax Reforms ◽  
Tax Rate ◽  
Recent Financial Crisis ◽  
The Impact ◽  
Visegrád Countries

Abstract The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years. One can hypothesise that it is the state that is responsible for the widening inequality, as the state has not sufficiently used the redistributive function of taxation. The purpose of this paper is to study the impact of tax policy on income inequality in Poland, the Czech Republic, Slovakia and Hungary. These so-called Visegrad countries have, in the last several years, carried out some controversial experiments with tax policy, specifically in terms of the flattening of tax progressivity or its replacement with a flat tax, which led to the weakening of the income adjustment mechanism. The imbalance between income tax and consumption tax has contributed to perpetuating income inequality. The verification of tax systems carried out during the recent financial crisis has forced the countries included in this research to implement tax reforms. The introduced changes caused various fiscal and redistributive effects. Analyses show that the changes in income taxation and an increase in the consumption tax rate had the most negative impact on the income and asset situation in Hungary.

scholarly journals Did the Introduction of Carbon Tax in Australia Affect Housing Affordability?

2013 ◽  
Vol 869-870 ◽  
pp. 840-843
Author(s):  
Xin Janet Ge
Keyword(s):  
Risk Factors ◽  
Supply Chain ◽  
Energy Consumption ◽  
Tax Policy ◽  
Carbon Tax ◽  
Housing Affordability ◽  
Greenhouse Emissions ◽  
Pricing Scheme ◽  
The Cost ◽  
The Impact

The Australian carbon pricing scheme (carbon tax) was introduced and became effective on 01 July 2012. The introduction of the carbon tax immediately increases the cost of electricity to a number of industries such as manufacturing and construction. Households were also affected as a result of these costs been passed through the supply chain of the affected industries. The carbon tax policy was introduced to addresses greenhouse emissions and energy consumption in Australia. However, the carbon tax policy may have introduced a number of economic risk factors to the Australian housing market, in particular the impact of housing affordability.

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