scholarly journals Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment

2014 ◽  
Author(s):  
Rene Fahr ◽  
Elmar Janssen ◽  
Caren Sureth
Keyword(s):  
Entry And Exit ◽  
Tax Rate ◽  
Economic Experiment

Can tax rate changes accelerate investment under entry and exit flexibility? - Insights from an economic experiment

2022 ◽  
Author(s):  
Rene Fahr ◽  
Elmar Janssen ◽  
Caren Sureth-Sloane
Keyword(s):  
Entry And Exit ◽  
Tax Rate ◽  
Economic Experiment

scholarly journals Fishery Fee and Tax Rate in an Oligopoly Industry with Entry and Exit

2013 ◽  
Vol 03 (05) ◽  
pp. 21-29
Author(s):  
Yu Shao ◽  
Kai Shen ◽  
Weiru Zhang ◽  
Shuntian Yao
Keyword(s):  
Entry And Exit ◽  
Tax Rate

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

Tax maneuver in the oil industry: Provisional results and risks for further implementation

2020 ◽  
pp. 28-43
Author(s):  
A. S. Kaukin ◽  
E. М. Miller
Keyword(s):  
Oil Industry ◽  
Oil Products ◽  
Oil Refining ◽  
State Budget ◽  
Tax Rate ◽  
Oil Companies ◽  
Reform Plan ◽  
Alternative Variant ◽  
Calculation Results ◽  
The Cost

The paper analyzes the consequences of the abolition of the export duty on oil and oil products as a necessary step to stimulate energy efficiency of Russia’s economy and eliminate underdevelopment provoked by a long-term subsidizing of inefficient oil refining sector in Russia. The calculation results have shown that even taking into account several deviations from the planned scenarios of changing the parameters of tax regulation of the oil industry in 2014— 2019, the tax maneuver brought over 3.5 trillion rubles (in 2019 — 148 billion rubles) to the state budget in 2014—2017, mainly due to an increase in the base mineral extraction tax rate, and contributed to an increase in the depth of oil refining from 72% to 85%. In addition, the article analyzes possible risks associated with the current plan for reforming the taxation of the industry until 2024 and proposes an alternative that could level some of them. A comparative analysis of the effects of the tax maneuver under the current reform plan and the alternative variant suggests that the latter will allow to achieve a greater total budgetary effect in four years, reduce the cost of subsidizing domestic oil refining, increase the efficiency of Russian vertically integrated oil companies, and reduce the growth rate of oil products prices in the retail market.

The Effect of Taxation and Corruption on Firm Growth: An Empirical Investigation for Vietnam

2016 ◽  
pp. 5-29
Author(s):  
Bich Le Thi Ngoc
Keyword(s):  
International Development ◽  
Firm Growth ◽  
Empirical Investigation ◽  
Manufacturing Firms ◽  
Economic Management ◽  
Tax Rate ◽  
Percentage Point Increase ◽  
Percentage Points ◽  
Point Increase ◽  
The Impact

The aim of this study is to analyze empirically the impact of taxation and corruption on the growth of manufacturing firms in Vietnam. The study employed pooled OLS estimation and then instrument variables with fixed effect for the panel data of 1377 firms in Vietnam from 2005 to 2011. These data were obtained from the survey of the Central Institute for Economic Management and the Danish International Development Agency. The results show that both taxation and corruption are negatively associated with firm growth measured by firm sales adjusted according to the GDP deflator. A one-percentage point increase in the bribery rate is linked with a reduction of 16,883 percentage points in firm revenue, over four and a half times bigger than the effect of a one-percentage point increase in the tax rate. From the findings of this research, the author recommends the Vietnam government to lessen taxation on firms and that there should be an urgent revolution in anti-corruption policies as well as bureaucratic improvement in Vietnam.

Business processes in the insurance company: The method of operation through separating the key areas of activities

2020 ◽  
Vol 23 (11) ◽  
pp. 1269-1290
Author(s):  
A.A. Turgaeva
Keyword(s):  
Business Process ◽  
Business Processes ◽  
Systems Approach ◽  
Insurance Company ◽  
Entry And Exit ◽  
Control Procedures ◽  
Selection Of

Subject. This article analyzes the business processes in the insurance company, using the method of their operation with the selection of key areas of activity. Objectives. The article aims to describe certain business processes in insurance, highlighting participants, lines of activity, and the sequence of procedures. It analyzes the business process Settlement of Losses, which is one of the significant business processes in the insurance company. Methods. For the study, I used the methods of induction and deduction, analogy, and the systems approach. Results. Based on the analysis and description of business processes in the insurance company and the identification of key elements and steps in terms of the effectiveness of decisions, the article identifies the checkpoints of Entry and Exit, activity direction, and resources of the Settlement of Losses process. Conclusions. The application of the categories that split business processes makes it possible to develop step regulation for all processes and acceptable control procedures for different operations. The presented checkpoints at different steps of the business process will help identify weaknesses and eliminate them by re-checking the point.

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

2020 ◽  
Vol 26 (6) ◽  
pp. 1297-1314
Author(s):  
T.A. Loginova
Keyword(s):  
Krasnoyarsk Krai ◽  
Tax Rates ◽  
Russian Regions ◽  
Rent Extraction ◽  
Effective Tax Rate ◽  
Mineral Extraction ◽  
Tax Rate ◽  
Significant Differentiation ◽  
The Russian Federation ◽  
Ad Valorem

Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates. Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components. Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation. Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration. Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.

Financial and monetary policy of the State and its impact on the income level and poverty reduction in Russia

2020 ◽  
Vol 26 (5) ◽  
pp. 964-990
Author(s):  
N.I. Kulikov ◽  
V.L. Parkhomenko ◽  
Akun Anna Stefani Rozi Mobio
Keyword(s):  
Monetary Policy ◽  
Household Income ◽  
Poverty Reduction ◽  
The State ◽  
Financial Policy ◽  
Gdp Growth ◽  
Tax Rate ◽  
Gdp Growth Rate ◽  
The Government ◽  
The Impact

Subject. We assess the impact of tight financial and monetary policy of the government of the Russian Federation and the Bank of Russia on the level of household income and poverty reduction in Russia. Objectives. The purpose of the study is to analyze the results of financial and monetary policy in Russia and determine why the situation with household income and poverty has not changed for the recent six years, and the GDP growth rate in Russia is significantly lagging behind the global average. Methods. The study employs methods of analysis of scientific and information base, and synthesis of obtained data. The methodology and theoretical framework draw upon works of domestic and foreign scientists on economic and financial support to economy and population’s income. Results. We offer measures for liberalization of the financial and monetary policy of the government and the Central Bank to ensure changes in the structure of the Russian economy. The proposed alternative economic and financial policy of the State will enable the growth of real incomes of the population, poverty reduction by half by 2024, and annual GDP growth up to 6 per cent. Conclusions. It is crucial to change budget priorities, increase the salaries of public employees, introduce a progressive tax rate for individuals; to reduce the key rate to the value of annual inflation and limit the bank margin. The country needs a phased program to increase the population's income, which will ensure consumer demand.

Sign in / Sign up

Export Citation Format

Share Document