scholarly journals A REFORMA TRIBUTÁRIA NO BRASIL: O IVA À LUZ DA PEC 233/2008

2020 ◽  
Vol 6 (1) ◽  
pp. 22
Author(s):  
Catia Regina Raulino
Keyword(s):  
Tax Reform ◽  
Current System ◽  
Value Added ◽  
Constitutional Amendment ◽  
Tax Law ◽  
Tax Burden ◽  
The World ◽  
Tax Systems ◽  
The Impact

Atualmente, o Brasil possui um dos mais complexos sistemas tributários do mundo, também chamado por pesquisadores internacionais como “manicômio tributário”. Com 94 tributos em vigência, com normas próprias e critérios quantitativos distintos, o contribuinte dificilmente consegue compreender o que está pagando, por que está pagando e quanto está pagando. Em função disso, desde o ano de 2007, iniciaram no Brasil a tramitação de diversas propostas de alteração ao sistema vigente, tendo sido apensadas a PEC  233/08, tramitando com o nome de PEC da Reforma Tributária. Diversas são as propostas em tramitação, mas este artigo cuida de analisar apenas essa. Disposta a desburocratizar a tributação brasileira, a proposta prevê quatorze grandes alterações, trazendo consigo a promessa de diminuição da carga tributária, facilitação na compreensão e redução da quantidade de tributos existentes. Mas, o que se pode extrair da leitura do projeto é algo que, na prática, não trará tantas mudanças positivas quanto promete. Este artigo fará uma análise dedutiva sobre o conteúdo do projeto de lei, verificando através de ampla pesquisa o impacto de sua aplicação, estudando o seu surgimento histórico, discutindo alguns aspectos da teoria de tributação, realizando um comparativo com os modelos vigentes nos demais países para analisar se, teoricamente, as proposições trariam um sistema ideal.Palavras-Chave: Direito Tributário. Imposto. Valor Agregado. Europa. MERCOSUL.The tax reform in Brazil: the VAT in the light of the PEC 233/2008ABSTRACTToday, Brazil has one of the most complex tax systems in the world, also called by international researchers as a “tax insane asylum”. With 94 taxes in place, with its own rules and different quantitative criteria, the taxpayer can hardly understand what he is paying, why he is paying and how much he is paying. As a result, since 2007, several proposals for alteration to the current system have been initiated in Brazil, and PEC (Proposal for Constitutional Amendment) 233/08 has been joined, being called the PEC of the Tax Reform. There are several proposals in the pipeline, but this article deals only with this one. Willing to reduce bureaucracy in Brazilian taxation, the proposal foresees fourteen major changes, bringing with it the promise of reducing the tax burden, facilitating understanding and reducing the amount of existing taxes. But what you can get from reading the project is something that in practice will not bring as many positive changes as it promises. This article will make a deductive analysis on the content of the bill, checking through extensive research the impact of its application, studying its historical emergence, discussing some aspects of tax theory, making a comparison with the models in force in other countries to to analyze if, theoretically, the propositions would bring an ideal system.Keywords: Tax Law. Tax. Value Added. VAT. Europe. MERCOSUR.

scholarly journals TAX REFORM AND NONCOMPLIANCE IN INDONESIA

2017 ◽  
Vol 32 (2) ◽  
pp. 87 ◽  
Author(s):  
Heru Iswahyudi
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
National Accounts ◽  
Top Down ◽  
Tax Reforms ◽  
Compliance Behavior ◽  
The World ◽  
The Difference ◽  
The Impact ◽  
Central Board

The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly collected from the World Input-Output Database and Indonesia’s Central Board of Statistics. The methodology uses one of the ‘top-down’ approaches, in which national accounts figures are employed to arrive at an estimation of the VAT liability. It is found that compliance deteriorated when reform efforts were incomplete – that is when the reforms suffered from decelerations, setbacks or reversals. This paper contributes to the literature by providing a framework for analyzing the impact of tax reform on taxpayer’s compliance behavior.

scholarly journals Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries

2020 ◽  
Vol 65 (4) ◽  
pp. 531-553
Author(s):  
Éva Bonifert Szabóné
Keyword(s):  
Income Tax ◽  
Policy Instruments ◽  
Degree Of Approximation ◽  
Personal Income ◽  
Tax Burden ◽  
Personal Income Tax ◽  
It Use ◽  
Tax System ◽  
Tax Systems ◽  
The Impact

Due to the numerous factors that can influence the impact of the tax system and redistribution, there is no single correct answer to the question of which composition of economic policy instruments needs to be applied to achieve a desired redistributive effect. The general aim of the study is to investigate in relation to the quantifiable parameters of income tax systems, whether the consideration of the aspects of fairness and justice does have an excessively negative effect on the simplicity of tax systems. The study investigates the possibilities of simplifying the personal income tax system’s composition in some Central and Eastern European countries, while tax burden curves of the system remain as constant as possible. To this end, the study sets up a theoretical, simplified tax model, the parameters of which are determined by a computer program, in order to generate tax burden curves corresponding most closely to the curves of the real tax system. Based on the analysis, it can be established that the theoretical system – in some cases with restrictions – provides a good approximation to the tax burden curves of the investigated countries. The chosen simple model has a good degree of approximation to a real system that does not have significant breakpoints in its tax burden curves, nor does it use a taxation method that fundamentally modifies the system (e.g., splitting). Practical examples help to understand that a complex personal income tax system in a given country is not necessarily the only possible solution to achieve a given tax burden curve, the function may be reproduced with a good approximation constructed from simpler basic elements.

scholarly journals Transport support for the processes of globalization in Russia

2021 ◽  
Vol 129 ◽  
pp. 11008
Author(s):  
Viktor Podsorin ◽  
Elena Ovsiannikova
Keyword(s):  
Value Added ◽  
Commodity Markets ◽  
Additive Models ◽  
Transport Infrastructure ◽  
Traditional Research ◽  
The World ◽  
World Economic ◽  
Transport Complex ◽  
The Impact ◽  
Transport Potential

Research background: Despite the sanctions pressure, consequences of the pandemic coronavirus infection COVID-19 and other non-economic factors, the study of the impact of globalization processes on the country’s economy comes to the fore today, as Russia is one of the key elements of the world economic system in these difficult conditions. The dynamics of world commodity markets influence the internal economic processes of the country. The authors conclude that the processes of globalization through the influence of the world commodity markets have a significant impact on the capabilities of Russia’s transport complex and require the development of its transport potential on the principles of economic growth. Purpose of the article: Determination of the impact of globalization processes on the renewal of the transport potential of Russia on the basis of a comprehensive assessment of the economic situation. Methods: To conduct the study, we used statistical reporting. Along with traditional research methods (analysis, synthesis, classification), additive models were used to form an index of transport market conditions, which allowed us to identify statistically significant determinants that allow us to determine the main directions of development of Russia’s transport potential in the context of increasing globalization processes. Findings & Value added: The results show that the most significant trends in the development of Russia’s transport potential are determined by globalization processes and require their consideration when developing measures to upgrade and modernize the country’s transport infrastructure. The developed conceptual model for assessing the impact of world commodity markets in the context of globalization of economic processes on the development of the country’s transport system contributes to the development of tools to increase the transportation of both transit and export-import cargo.

scholarly journals Interdisciplinary approaches to the new paradigm of the global financial and monetary architecture after the Covid 19 pandemic crisis in correlation with the social problems in the EU countries

2021 ◽  
Vol 129 ◽  
pp. 01008
Author(s):  
Ghenadie Ciobanu ◽  
Raluca Florentina Cretu ◽  
Mihai Dinu ◽  
Florin Dobre
Keyword(s):  
Global Economy ◽  
Social Systems ◽  
National Level ◽  
Value Added ◽  
Economic Problem ◽  
New Paradigm ◽  
Interdisciplinary Approaches ◽  
The Social ◽  
The World ◽  
The Impact

Research background: How will the world change after the pandemic? What will be the trends of the global economy after the pandemic in the conditions of digital transformations and the impact of other cutting-edge technologies that will change both the global paradigms of the world economy and the global financial and monetary architecture? It is a problem both globally and in each country. Purpose of the article: In this article we aim to examine the processes of transformation of the financial architecture worldwide in the current conditions of financial-monetary globalization, but also of the revolutionary transformations of digitalization and cybersecurity of national, regional, and global financial systems. Research method: We start from the historical approach of the world financial and monetary phenomenon in correlation with the social evolutions. Another method of research is longitudinal: the study of the world financial and monetary phenomenon in time in the context of building the new paradigm of development at the global level with the transition of building paradigms at the national level. In this context, the statistical method and the method of collecting statistical information are also necessary. Findings & Value added: In the conditions when many countries face various serious problems of social, demographic, mass population migration, imbalances in labor markets, declining quality of life, the new international financial-monetary paradigms, but also regional and national ones demand to be correlated by promoting current policies and building economic, financial-monetary and social systems that correspond to solving these socio-economic problem.

scholarly journals The impact of LFA payments on FADN farms in the Czech Republic

2008 ◽  
Vol 54 (No. 10) ◽  
pp. 489-497 ◽  
Author(s):  
M. Štolbová ◽  
T. Hlavsa
Keyword(s):  
Czech Republic ◽  
Current System ◽  
Value Added ◽  
Farm Income ◽  
Family Farm ◽  
The Czech Republic ◽  
Data Network ◽  
Farm Accountancy Data Network ◽  
The Impact ◽  
Net Value Added

This paper analyses the impact of the LFA payments on farms economic results on the basis of the Farm Accountancy Data Network in the Czech Republic. Firstly, the approaches are compared to the structure of farms based on the LFA type. Secondly, the share of the LFA payments on economic results of farms is evaluated. The evaluation considers the LFA type, share of grassland, size of the eligible area of farms. Basic economic indicators are being monitored, such as Gross Farm Income, Farm Net Value Added, Family Farm Income, current subsidies, of which in particular the LFA payments. The share of the LFA payments in economic results of agricultural holdings is compared. As a result of the analysis, the winners and losers of the current system were defined.

Modern Features of the Transformation of the World and Russian Labor Markets

2020 ◽  
Vol 9 (1) ◽  
pp. 5-12
Author(s):  
Vasiliy Svistunov ◽  
Valeriya Konovalova ◽  
Vitaliy Lobachyev
Keyword(s):  
Labor Market ◽  
Labor Markets ◽  
Digital Technology ◽  
Digital Technologies ◽  
Value Added ◽  
Individual Factors ◽  
Cation Composition ◽  
The World ◽  
Digital Development ◽  
The Impact

The article is devoted to the assessment of the impact of modern digital technologies on the world and Russian labor market. The relevance of the chosen problem is explained by the fact that the achieved level of digital development of society has a signifi cant impact on the size of labor markets, the qualifi cation composition of workers, the demand for certain professions. The article presents the results of the analysis of the impact of digital technology on the growth of Russia’s GDP, the contribution of individual factors of growth in value added of diff erent sectors of the economy, including the sectoral dimension, the dynamics of digital technologies across regions of the country. The article presents the results of studies characterizing new trends in the labor market, formed as a response to the increasingly active penetration of the digital economy in the socioeconomic sphere of society.

scholarly journals Positions and prospects of Russian shipbuilding in the world market of naval equipment

2021 ◽  
Vol 92 ◽  
pp. 08007
Author(s):  
Victor Dengov ◽  
Irina Tulyakova ◽  
Elena Gregova
Keyword(s):  
Value Added ◽  
World Market ◽  
External Factors ◽  
Military Equipment ◽  
Current State ◽  
The World ◽  
Military Security ◽  
Available Information ◽  
The Impact

Research background: The products of the arms and military equipment market create the material basis for the country’s military security. The most important segment of this market is the market of naval equipment. The acquired competencies have naturally led Russia to the role of the most important exporter in this market. The authors have repeatedly addressed the topic of Russian shipbuilding and the role of Russia in the world market of naval equipment and military ships. Purpose of the article: The main goal of the research is to analyze the current state of the market of naval equipment, the positions of its main participants and, especially, Russia. To determine the future prospects of Russia’s presence in this market, it was necessary to identify the main problems of Russian shipbuilding and consider the impact of external factors on the state of the industry. Methods: Generalizations of the research are based on processing and systematization of data obtained from available information sources. Analyzing the statistics, the authors were able to deduce the trends of the current moment and determine the prospects. Findings & Value added: The analysis of key market indicators, as well as the problems of Russian shipbuilding, allowed the authors to build possible scenarios for its future development, from optimistic under favorable external factors to pessimistic, in which the loss of not only military security, but also the position of the largest exporter in the world market of naval equipment and military ships is inevitable.

scholarly journals The Impact of Abusive Constitutionalism on Democracy in Pakistan

2020 ◽  
Vol V (I) ◽  
pp. 46-54
Author(s):  
Husnul Amin ◽  
Shafiq Qurban ◽  
Maryam Siddiqa
Keyword(s):  
Civil Liberties ◽  
Fundamental Rights ◽  
Constitutional Amendment ◽  
Specific Reference ◽  
Constitutional Change ◽  
Constitutional Development ◽  
The World ◽  
Key Policy ◽  
Democratic Rule ◽  
The Impact

This research concerns the constitutional development in Pakistan with a specific reference to 21st Amendment to the Constitution of Pakistan. It is widely perceived among scholarly and semi-scholarly circles that the tendency of militarys direct intervention in politics; toppling democratically elected government has been declined for the last many decades across the world. According to the new trends, military interferes in the state affairs through indirect means. One of the indirect means includes abusive constitutionalism that involves constitutional amendment and constitutional replacement as mechanisms for constitutional change. The paper explores whether 21st Amendment to Constitution of Pakistan was an abusive constitutionalism that really empowered military to get a strong hold on key policy making areas of national interest during the democratic rule. The research concludes that the 21st Amendment was an abusive constitutionalism as it curtailed civil liberties and fundamental rights of the citizens and hence undermined democracy in Pakistan.

scholarly journals Value Added Tax & Export: the Case of Selected Countries around the World

2011 ◽  
Vol 2 (6) ◽  
pp. 298-305
Author(s):  
Ahmad Jafari Samimi
Keyword(s):  
Value Added ◽  
Statistical Test ◽  
Annual Growth ◽  
Value Added Tax ◽  
Tax System ◽  
Goods And Services ◽  
The World ◽  
Before And After ◽  
The Impact ◽  
Do So

The purpose of the present paper is to compare the impact of implementing Value Added Tax on Export of goods and services in selected countries. In this paper, we used four different indices for export; export of goods and services, export of goods and services (BOP), export of goods and services (annual % growth), export of goods and services (% of GDP) to investigate the sensitivity to different definitions .To do so, study concentrated on a sample of 140 countries that have applied Value Added Tax in their tax system from 1990 to 2008. Findings of the study based on Mean Difference Statistical Test in a two threeyear periods before and after introduction of VAT. In general, the results show that, in different indices, the impact of VAT on export is positive. Therefore, it is suggested that other countries have not yet introduced the VAT to reform their tax system by introducing the VAT.

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