scholarly journals Tax Mix, Tax Reform and Economic Growth in Morocco: A Quantitative Analysis

2020 ◽  
Vol 6 (1) ◽  
pp. p44
Author(s):  
Mohamed Karim ◽  
Mohamed Bouzahzah ◽  
Ahmed Touzani
Keyword(s):  
Economic Growth ◽  
Quantitative Analysis ◽  
Social Policy ◽  
Tax Reform ◽  
Economic Situation ◽  
Tax System ◽  
Ability To Pay ◽  
Public Finances ◽  
Policy Debates ◽  
Current Economic Situation

The current economic situation and its effects on the situation of public finances thus place the tax system, even more than before, at the heart of economic and social policy debates. This debate can only be fruitful and lead to relevant recommendations on the basis of a global diagnosis of this system, both in terms of its structure and legislative construction, as well as in terms of its day-to-day practice and management by the administration and taxpayers, and its perception by all parties concerned. The aim is to establish a fairer tax system in which each taxpayer pays his taxes according to his ability to pay and an effective tax system to promote economic growth.

scholarly journals Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System

2021 ◽  
Vol 26 (4) ◽  
pp. 73-93
Author(s):  
Salvatore Antonello Parente
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Economic Recovery ◽  
Tax Structure ◽  
Indirect Taxation ◽  
Tax System ◽  
Strategic Position

Abstract In Italy, among the priorities of the National Recovery and Resilience Plan (PNRR), a strategic position is taken by the tax reform, which is part of the actions to remedy the structural weaknesses of the country’s system and to stimulate economic recovery aft er the Covid-19 crisis. In this context, in order to design a new tax structure, in terms of economic growth and competitiveness, a legislative rethink of indirect taxation of trusts and other destination constraints is desirable. In fact, the current tax rules of these negotiation models, in addition to giving rise to numerous disputes, oft en discourage their use in regulating new interests and needs.

Reforming the Russian tax system: Problems and solutions

2021 ◽  
Vol 22 (8) ◽  
pp. 922-950
Author(s):  
Takhir G. DAVLETSHIN
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Tax Administration ◽  
Present Stage ◽  
Field Methods ◽  
Tax System ◽  
Revenue Growth ◽  
Problems And Solutions ◽  
General Scientific ◽  
Business Entities

Subject. The article examines the main shortcomings of the Russian tax system and prerequisites of the tax reform at the present stage, and analyzes the RF government’s tax initiatives. Objectives. The article aims to find ways of reforming the tax system into an effective one, stimulating economic growth and ensuring the revenue growth of the budget system, and maximum involvement of business entities in the legal field. Methods. For the study, we used the general scientific approaches and methods. Results. The article introduces a concept of reforming basic taxes, supplementing the tax system with missing links and proposes a set of measures to reform the tax system. Conclusions. The article says it is necessary to conduct a systemic tax reform aimed at bringing the tax system into line with the fundamental principles of taxation, creating a coherent, logically verified tax system, improving tax administration and interbudget relations regulation.

scholarly journals Household Behavior and the Tax Reform Act of 1986

1987 ◽  
Vol 1 (1) ◽  
pp. 101-119 ◽  
Author(s):  
Jerry A Hausman ◽  
James M Poterba
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Household Behavior ◽  
Tax Rates ◽  
Tax System ◽  
Reform Proposal

President Reagan's May 1985 letter to Congress, accompanying his tax reform proposal, argued that the existing tax system hindered economic growth because “most Americans labor under excessively high tax rates that discourage work and cut drastically into savings.” This paper analyzes how the Tax Reform Act of 1986 affects these aspects of household behavior.

scholarly journals Growth-Enhancing Corporate Tax Reform in Belgium

2018 ◽  
Vol 2018 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Ruud De Mooij ◽  
Shafik Hebous ◽  
Milena Hrdinkova
Keyword(s):  
Public Finance ◽  
Economic Growth ◽  
Income Tax ◽  
Tax Reform ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Corporate Tax ◽  
Tax System ◽  
Corporate Tax Reform ◽  
The Government

Abstract Until 2018, Belgium had a unique corporate income tax system due to its notional interest deduction, also known in public finance literature as the allowance for corporate equity. At the same time, it had one of the highest corporate tax rates in Europe at 34 percent. The latter came under severe pressure to reform and, as of 2018, the government has started to reduce the rate, gradually to reach 25 percent in 2020. The reduction is accompanied by other measures, including a limitation of the notional interest deduction. This paper argues that the lower CIT rate is likely to be conducive to economic growth. Yet, the effects on growth would have been more favorable if the notional interest deduction would have been strengthened, rather than diminished.

Research on the Impact of Resource Tax Reform upon the Development in West China

2014 ◽  
Vol 962-965 ◽  
pp. 1813-1817
Author(s):  
En Lai Bai
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Industrial Structure ◽  
Ecological Environment ◽  
Tax System ◽  
West China ◽  
Tax Rate ◽  
Resource Taxation ◽  
Sustainable Economic Growth ◽  
The Impact

The economy has been continuously growing along with constant changes and innovations in the resource tax system. Through the background and implication of resource tax reform as well as the mechanism of how such reform affects West China, we can find out the impact of such reform upon sustainable economic growth, the ecological environment and all sectors in West China. In order to further optimizing and upgrading the industrial structure in West China, in my opinion, we should take the following five countermeasures: 1) The scope of taxation is to be enlarged; 2) The tax rate is to be increased step by step; 3) The resource taxation mechanisms are to be integrated and simplified; 4) Preferential taxation polices are to be improved in West China; 5) Auxiliary reforms are to be carried out for the resource taxation.

scholarly journals Effects of Tax Reform on Labor Supply, Investment, and Saving

1992 ◽  
Vol 6 (1) ◽  
pp. 3-25 ◽  
Author(s):  
Barry Bosworth ◽  
Gary Burtless
Keyword(s):  
Economic Growth ◽  
Labor Supply ◽  
Tax Policy ◽  
Tax Reform ◽  
Capital Formation ◽  
Living Standards ◽  
Tax System ◽  
The U.S ◽  
Tax Cuts

The U.S. tax system received two major overhauls during the 1980s: the tax cuts of 1981 and the Tax Reform Act of 1986. Supporters of both reforms argued that major changes in tax policy could boost saving, investment, labor supply, and entrepreneurship. Eventually, it was argued, such changes could reverse the slowdown in economic growth that began in the early 1970s and spur improvements in American living standards. The aim of this paper is to assess whether the goals of increased labor supply and capital formation were achieved.

The Contours of a New Economic Space

2014 ◽  
pp. 140-155 ◽  
Author(s):  
L. Evstigneeva ◽  
R. Evstigneev
Keyword(s):  
Economic Growth ◽  
World Economy ◽  
Cultural Landscape ◽  
Internal Market ◽  
Economic Situation ◽  
Economic Space ◽  
The World ◽  
Current Economic Situation

Intensifying crisis of the world economy, including the Russian one, warns against using stereotypes that have not brought by now to constructive results. The paper grounds the necessity of cardinal theoretical revising the ongoing economic processes. The authors pay attention to four main items of the current economic situation that are to be solved immediately. The country must, first, consider the economy as a part of common cultural landscape. Second, it ought to use the chance for reorientation of the economy from external markets alone to creating large internal market niches. Third, it should implement the transition to quant economic growth with a notion of potential as a leading one; in the course of analyzing this problem the portion concept of electronic arc developed by academician G. Mesyats has been used. Fourth, the complication of market and changing parameters of economic space getting much more many-tier ought to be taken into account by policymakers.

scholarly journals The Essentials of Georgia's Economic Transformation

2020 ◽  
Vol 9 (1) ◽  
pp. 46-57
Author(s):  
Tsotne Iashvili
Keyword(s):  
Economic Growth ◽  
Private Sector ◽  
Institutional Theory ◽  
Economic Transformation ◽  
Economic Situation ◽  
Institutional Changes ◽  
Current Economic Situation

AbstractThe aim of this article is to examine Georgia's economic transformation and try to answer the question: Why Georgia is not able to have a stable and high economic growth? In this article, it will be an attempt to answer this question by taking into account the weak private sector in Georgia, as one of the main burdens of economic growth. The article attempts to analyse the economic transformation in Georgia. The reasons for its failure and consequences, also to estimate its possible impact on the nowadays economic situation in Georgia. The latter will be examined from the perspective of Institutional Theory. The article will try to answer the above-mentioned question and problems, taking into account the institutional changes in Georgia. The article explains the unsuccessful path of transformation and tries to connect its results to the current economic situation in Georgia.

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

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