Study on Causes of Taxation System’s Inefficiency: Evidence from Uzbekistan

2018 ◽  
Vol 4 (3) ◽  
pp. 61-72
Author(s):  
Islambek Niyazmetov
Keyword(s):  
Current System ◽  
Fundamental Principle ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Tax Regimes

This paper is intended to find main reasons of taxation system’s inefficiency leading to frequent changes in tax legislation. Uzbekistan’s tax system has been chosen as a sample for the study and has been analyzed using qualitative analyzes, such as logical comparison, analyzes of legislation, detextualization. We found that the main reason of frequent changes in tax legislation in Uzbekistan is the structure of tax system, where the fundamental principle is not followed. Beside of it, allowance of the current system to have an unequal tax burden on taxpayers, existence number of inefficient tax forms and constraints associated with the need to operate with too differentiated types of taxes and tax regimes have shown that can be the cause of overall inefficiency of the tax system of the country.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

The Assessment of Taxation Models in the Oil Sector of Russia and Foreign Countries

2015 ◽  
Vol 2015 (5) ◽  
pp. 22-45
Author(s):  
Alla Bobyleva ◽  
Elena Zhavoronkova ◽  
Olga Lvova
Keyword(s):  
Oil Industry ◽  
Tax Burden ◽  
Tax System ◽  
Oil Companies ◽  
Strategic Review ◽  
Foreign Countries ◽  
Tax Regimes ◽  
Oil Sector

The article focuses on the key parameters of the modern tax system in the oil industry of Russia and foreign countries, the tax burden of the largest Russian and foreign oil companies and their investment and financial opportunities resulting from different tax regimes, as well as recent changes in the economic and geopolitical conditions. On the basis of the research, the conclusion about the feasibility of the strategic review of the tax regime in the Russian oil industry is made and the main directions of its improvement are suggested.

scholarly journals The optimization procedure in the tax system, the processing organizations

2019 ◽  
Vol 81 (1) ◽  
pp. 357-365
Author(s):  
A. I. Khоrеv ◽  
G. V. Belyaeva ◽  
A. N. Polozova ◽  
R. V. Nuzhdin
Keyword(s):  
Low Cost ◽  
Optimization Procedure ◽  
Economic Benefits ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Tax Management ◽  
Tax Benefits ◽  
Processing Organizations ◽  
Tax Payments

An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the need to develop optimization procedures, taking into account the specific features of organizations of food production. Carrying out optimization procedures by system and deductive methods provides for the development of a program of relevant measures. As objects of program activities, it is advisable to choose those for which the current tax legislation provides for the greatest number of benefits, and which will bring tangible economic benefits to organizations. The main objects are taxes: income, property, VAT, personal income tax, since each category of these has optimization opportunities for calculating the tax base and reducing the mass of tax payments to the budgets of the respective levels. A brief, meaningful title has been formulated for each program event, the essence of which directly affects the magnitude of such elements of the taxation system as the taxable base, tax payment terms, organizational and methodological parameters for tax calculation, accounting registers of accounting tax policy and others. Detailed explanations are given on individual optimization measures with an indication of regulatory legal acts that allow using a particular benefit or opportunity in taxation practice, and also lists the basic conditions for the application of the recommendations made. Particular attention is paid to the rules of registration of primary documents, as basic accounting units that change during the implementation of specific recommendations. The introduction of the recommended program of optimization procedures into the practice of tax management has a real prospect due to the low-cost financial resources for their implementation, but it will significantly increase the level of tax solvency of the processing organizations.

scholarly journals Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 13007
Author(s):  
Elena Sivolapenko ◽  
Ekaterina Sapozhnikova
Keyword(s):  
Cost Effectiveness ◽  
Economic System ◽  
Russian Federation ◽  
Tax Planning ◽  
The State ◽  
Planning Method ◽  
Tax Burden ◽  
Tax System ◽  
Tax Regimes ◽  
The Russian Federation

Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.

TAX BURDENS AS AN INSTRUMENT FOR EQUALIZING FARM INCOMES

2017 ◽  
Vol XIX (4) ◽  
pp. 60-64
Author(s):  
Piotr Gołasa
Keyword(s):  
Income Inequality ◽  
Gini Coefficient ◽  
Current System ◽  
Point Of View ◽  
Tax Burden ◽  
Agricultural Activities ◽  
Tax System ◽  
Income Gap ◽  
Low Level ◽  
On Farm

The aim of the article was to present the issue of income inequality among agricultural holdings and the importance of the current system of taxation of agricultural activities for their equalization. This study was based on data collected from 573 agricultural holdings from Mazowieckie, Lubelskie, Podlaskie and Lodzkie. Gini coefficient was used to determine income differentiation. It was found that the examined farms are characterized by high income diversification (Gini coefficient – 0.672). The tax burden on farm incomes is at a low level of 3.8% and 77% of these burdens is agricultural tax. The agricultural tax system does not fulfill the redistributive function and even slightly increases the income gap. However, in the opinion of the surveyed farmers, the problem of income differentiation is not significant from their point of view, and the state should not take any additional measures to offset income. Possible changes should relate to the system of support of agriculture rather than its taxation.

scholarly journals Problems of the tax system of the Republicof Kazakhstan and ways to solve them in the framework of optimizing the tax mechanism

2020 ◽  
pp. 141-146
Author(s):  
L. A. Omarbakiyev
Keyword(s):  
Statistical Data ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Leading Position ◽  
Modern Economic ◽  
Optimal Coordination ◽  
The Republic ◽  
Characteristic Features ◽  
Tax Payments

The article is devoted to actual problems of functioning of the tax mechanism in the Republic of Kazakhstan. The author studies the characteristic features of the tax mechanism. Tax policy occupies a leading position in the field of state methods of influencing economic processes. Priorities for the development of the economy of any state are largely determined by the level of tax payments achieved, which are a consequence of the tax burden, in particular, its maximum permissible level in the conditions of modern economic policy and tax legislation. The modern tax system of Kazakhstan lacks a stimulating initiative, which in modern conditions of development should be implemented in the implementation of all tax functions - fiscal, distributive and regulatory. Based on the study of statistical data, the effectiveness of the tax mechanism and the tax system was determined. According to the author, the tax system should be based on optimal coordination of interests of all social groups of society - entrepreneurs, workers, civil servants, students, pensioners, etc. The author offers recommendations for a consistent reform of the tax system, implemented in the modern conditions of the economy of Kazakhstan. The aims of the state to determine the optimal limits of the tax burden will contribute to the development of production and create conditions for the growth of the national economy.

scholarly journals Normative Aspect of the Tax System of Republika Srpska in the Light of Taxation Theory

2020 ◽  
Vol 10 (10) ◽  
Author(s):  
Dinka Antić
Keyword(s):  
Systems Design ◽  
Holistic Approach ◽  
Tax Burden ◽  
Tax System ◽  
Public Finances ◽  
Tax Legislation ◽  
Tax Systems ◽  
The Law ◽  
Republika Srpska ◽  
Normative Aspect

In general, the tax system of Republika Srpska is defined by the Constitution of Republika Srpska, and implemented by a large number of tax legislation. Starting from holistic approach for design of tax systems, it is necessary to design a tax system on the basis of taxation principles. The Law on the Tax System in Republika Srpska represents a unique legislation which combines normative and positive aspects of public finances, and in a broader sense, a compilation of normative, regulatory, operational and analytical dimension of public finances in the sphere of tax systems design. Normative aspect is manifested in prescribing and defining general and individual taxation principles, as well as specific principles for determining taxes, while positive aspect relates to prescribing analytical tools for estimation of tax burden in Republika Srpska. An analysis of provisions of the Law in relation to taxation theory has shown a need for precise formulation of essence of the prescribed principles by implementing legislation, in order to enable a consistent application of the Law within Republika Srpska, aiming at efficient and economical collection of public revenues and enabling optimal tax burden of taxpayers.

scholarly journals Missed Opportunities of Simplification Regarding Personal Income Tax Systems in Hungary

2021 ◽  
Vol 66 (3) ◽  
pp. 337-358
Author(s):  
Éva Szabóné Bonifert
Keyword(s):  
Income Tax ◽  
Current System ◽  
Personal Income ◽  
Tax Burden ◽  
Personal Income Tax ◽  
Tax System ◽  
Missed Opportunities ◽  
Distant Future ◽  
Theoretical System ◽  
Tax Systems

The paper investigates – considering also the simplified basic elements of the current system – the possibilities of simplifying the Hungarian personal income tax system’s composition in the previous years, while tax burden curves of the system change as little as possible. Tax burden curves of the theoretical, simplified tax model established for this investigation are fitted to the curves of the real tax system, while the parameters of the theoretical model are determined by a computer program. Since the modern Hungarian income taxation had been introduced, the system has long been subject to a wide variety of changes concerning the basic elements examined in the study. Selecting some of these years of changes, the study analyses the possibilities for simplification in order to ask the question again: whether it is necessary to maintain complex tax systems at all costs, possibly in favour of achieving the most equitable income tax system. The results of the investigation indicate that our simpler theoretical system could have replaced with a good approximation the elements of Hungarian tax systems of previous years with multi-bracket and sometimes complicated tax credit, which even applied more tax benefit elements compared to the theoretical system. On this basis, it may be an important aspect also for the more distant future that in the course of developing personal income tax systems, the sophisticated equity of the systems should be observed through the mathematical spectacles of simplification options.

scholarly journals Management priorities of tax reform in Ukraine: implementation of international experience

2020 ◽  
Vol 17 (2) ◽  
pp. 320-333
Author(s):  
Yuriy Turyanskyy ◽  
Irena Svydruk ◽  
Orystlava Sydorchuk ◽  
Nataliіa Mitsenko ◽  
Olga Klepanchuk
Keyword(s):  
Regulation Mechanism ◽  
Tax Burden ◽  
Tax Rates ◽  
Management Tools ◽  
Tax System ◽  
Macroeconomic Risk ◽  
Tax Legislation ◽  
Macroeconomic Indicators ◽  
The Impact ◽  
Tax Regulation

The paper proves that the Ukrainian economy’s systematic structural crises stipulated the necessity of choosing the effective forms of tax mechanism for its regulation. Systemic and institutional methods have been used to study the peculiarities of Ukrainian tax regulation. The methods of coefficient and relative values have been used to assess certain parameters of the tax burden. The dynamics of statistical data have been studied by the method of trend analysis. To determine the impact of the current tax system of Ukraine on economic growth, the authors tested several hypotheses about the dependence of the tax system and: GDP (1), industrial production (2), exports (3), investment dynamics (4), and unemployment rate (5) using econometric analysis with the package-statistical module EViews. The existence of a directly proportional relationship between the growth of tax revenues to the budget of Ukraine and the change of certain macroeconomic indicators is substantiated. It was found that the total tax burden on business in Ukraine reaches 41.5% of corporate profits, which exceeds similar indicators in most European countries. A tax regulation mechanism to stabilize the Ukrainian economy is proposed, in particular: proposals to revise tax rates, implement macroeconomic risk management tools, customs post-audit while providing transparency of tax legislation and its harmonization with the EU Customs Code, digitalization of the service component of tax administration.

IMPROVING TAX ADMINISTRATION WITHIN THE CONSOLIDATED GROUP OF TAXPAYERS APPLYING THE RUSSIAN ACCOUNTING AND TAX ACCOUNTING SYSTEM

2021 ◽  
Vol 4 (4) ◽  
pp. 71-77
Author(s):  
V. I. BRATTSEV ◽  
◽  
I. S. FALILEEVA ◽  
G. K. KOVALENKO ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Reporting System ◽  
Corporate Income Tax ◽  
Tax Administration ◽  
Tax Burden ◽  
Accounting System ◽  
Tax System ◽  
National Accounting ◽  
Tax Legislation ◽  
Tax Accounting

The article identifies the need and prerequisites for bringing the national accounting and reporting system in line with the requirements of modern tax legislation. The problems and prospects of using the accounting and tax accounting system within the framework of a consolidated group of taxpayers, in terms of reducing the tax burden, are considered. The process of reforming the tax system, in particular the tax accounting of corporate income tax, has been analyzed.

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