THE ROLE OF THE SIMPLIFIED TAXATION SYSTEM IN THE FORMATION OF THE BUDGET OF THE AMUR REGION

2021 ◽  
Author(s):  
E.V. Ivashchenko ◽  
◽  
N.V. Shelepova ◽  
Keyword(s):  
Amur Region ◽  
Taxation System

scholarly journals Podatek rolny jako źródło dochodów własnych gmin wiejskich w Polsce

2017 ◽  
Vol 104 (2) ◽  
pp. 76-86
Author(s):  
Agnieszka Kozera
Keyword(s):  
Local Government ◽  
Point Of View ◽  
Limited Extent ◽  
The Real ◽  
Low Level ◽  
Government Sector ◽  
Self Sufficiency ◽  
Taxation System

The main aim of the article was to show the importance of the agricultural tax as a source of own income of rural communes in Poland in 2004-2015. In order to determine the fiscal importance of the tax, the amount and share of income from the agricultural tax in the own income of rural communes were compared to other types of communes. In addition, the amount of income lost due to the agricultural tax was analyzed. The study showed that the agricultural tax as a source of own income plays the most important role in the budgets of rural communes, although the fiscal role of the tax in these local government sector entities is getting smaller. The agricultural taxation system, which is ineffective from the point of view of communes’ financial self-sufficiency and the construction of which is to a very limited extent related to the real amount of production and income in agriculture, is reflected in the low level of own income potential of rural communes.

scholarly journals Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan

2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni
Keyword(s):  
Law Enforcement ◽  
Focus Group ◽  
Group Discussion ◽  
Successful Implementation ◽  
Group Discussions ◽  
Strategic Role ◽  
The Government ◽  
Taxation System

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.

scholarly journals DISCOVERY AND STUDY HISTORY POKROVSKY GOLD ORE DEPOSIT IN THE AMUR REGION

2020 ◽  
pp. 63-72
Author(s):  
ANTON VLADIMIROVICH MELNIKOV ◽  
◽  
VITALY ALEKSEEVICH STEPANOV ◽  
DMITRIY VALERYEVICH YUSUPOV ◽  
◽  
...  
Keyword(s):  
Native Gold ◽  
Amur Region ◽  
Near Surface ◽  
Ore Deposit ◽  
Gold Ore ◽  
Gold Silver ◽  
History Of ◽  
Typical Composition ◽  
Gold Ore Deposit

A brief history of the discovery and study of the large Pokrovsky gold ore deposit of the Amur Region, from the ores of which about 63 tons of gold were extracted, is given. The role of scientific and production organizations and individual geologists in the discovery of the deposit is shown. According to the results of almost half a century of research, the deposit is classified as a near-surface gold-silver formation with a typical composition of ores, near-ore metasomatites and native gold for deposits of this type. The closest analogue of Pokrovka is the Kubak deposit of the Omolonsky gold-silver province.

THE ROLE OF INBOUND TOURIST FLOW FROM CHINA IN TOURISM DEVELOPMENT AND ECONOMY OF THE AMUR REGION

2019 ◽  
Author(s):  
V.E. Goryagina ◽  
◽  
A.S. Kravchenko ◽  
E.A. Tsarevskya ◽  
◽  
...  
Keyword(s):  
Tourism Development ◽  
Amur Region ◽  
Tourist Flow

On Ukrainian Citizens as taxpayers in sociological measurements

2021 ◽  
pp. 156-180
Author(s):  
OLHA IVASHCHENKO ◽  
DMYTRO BOYARCHUK ◽  
YEVGEN SHULGA
Keyword(s):  
Financial Literacy ◽  
Sociological Research ◽  
Third Wave ◽  
State Budget ◽  
Level Of Knowledge ◽  
The Right ◽  
Taxation System ◽  
First Time ◽  
Second Wave

The article deals with the results of first special sociological research on taxpaying thematic undertaken in Ukraine. Three waves of national wide survey (N1 = 2038 F2F; N2/3 = 2000 CATI) during 2020 by means of questionnaire with 5 basic questions regarding the taxpaying theme: budget structure, main expenses clauses, evaluated free of charge state services, equitable tax level, taxes for purchases and services. The provided analyses gave opportunity to choose most valuable questions concerning the Ukrainian citizens financial literacy in order to construct the Index of taxation erudition which revealed extremely low level of knowledge of Ukrainians as taxpayers about active tax system, particularly the role of taxpayers in state budget formation, when only 32% in the first wave and 43% in third wave pointed the citizen’s contribution, 54% respondents has no idea about the type of acting taxation system on the background of 52% in first wave and 39% in second wave, who pointed the 10% personal tax fee dimension as desirable and equitable. Only 20% citizens pointed the right figures of tax paying for purchases and services, when 36,5% have no knowledge about this tax at all, Sociologically was first time noticed important fixation of 56% readiness for paying less taxes and needed service accounts by own, especially for medical care and education, in such way it was acknowledged that constitutional article of social state is under civic scrutiny. As final research task the algorithm of Index of taxpayer’s knowledge ability has been proposed for regular monitoring as also recommendation for further special thematic research development with proper media involvements.

ROLE OF INCOME TAX OF INDIVIDUALS IN THE FORMATION OF INCOME OF THE BUDGET OF THE AMUR REGION

2021 ◽  
Author(s):  
K.A. Birilo ◽  
◽  
O.S. Kolesnikova ◽  
Keyword(s):  
Income Tax ◽  
Amur Region ◽  
Personal Income ◽  
Personal Income Tax ◽  
Current Trends ◽  
Regional Budget

The article analyzes the current trends in the development of personal income tax in the Amur Region. The role of this tax in the formation of regional budget revenues is revealed.

scholarly journals KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

2016 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Dwi Ratmono ◽  
Nur Cahyonowati
Keyword(s):  
Univariate Analysis ◽  
Tax Compliance ◽  
Economics Of Crime ◽  
Positive Relation ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Taxation System ◽  
Tax Payers ◽  
The Relationship

This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax authorities. Economics-of-crime approach predicts that the higher probability of tax audit and tax fine will enhance tax compliance. According to slippery slope theory, the positive relation of tax compliance and its deterrence factors might be stronger if tax payer has a higher trust in legal and taxation system. The field experiment is designed by 2x2x2 between subjects. The participants comprise of 80 personal tax payers in Semarang City. Using ANOVA as statistical analysis, this reseach suggested that tax compliance is more likey to be effectively affected by trust in tax authorities rather than deterrence factor. However, according to univariate analysis, tax audit and tax fine are still important determinants of tax compliance.

scholarly journals The Dualism of Tax Consultants’ Roles in the Taxation System

2019 ◽  
Vol 21 (1) ◽  
pp. 30-37
Author(s):  
Yenni Mangoting ◽  
Retnaningtyas Widuri ◽  
Tonny Stephanus Eoh
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Approach ◽  
Research Subject ◽  
Government Relations ◽  
Interpretive Methods ◽  
Interpretive Method ◽  
Taxation System

The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a qualitative approach to interpretive methods. The interpretive method assumes that reality does not stand alone but is constructed by the research subject. The method of data collection is done by interviewing two taxpayers and three tax consultants. The data analysis focused on the sentences and phrases that directly allude the researched phenomenon. The result of the research tells that there is an effort to balance the dualism of the role so that tax consultants can still protect the taxpayer’s interests, while ensuring that their services do not harm the nation. The balance of the dualism of the role is reflected into four meanings, namely: taxpayer advisors, mediators of taxpayer and government conflicts, aligning taxpayer and government relations and controlling taxpayer compliance

Amur Region as a territory of humanitarian cooperation

2021 ◽  
pp. 245-256
Author(s):  
Meiwei Yan
Keyword(s):  
Amur Region ◽  
People’S Republic Of China ◽  
People's Republic Of China ◽  
Interstate Relations ◽  
Republic Of China ◽  
Neighbouring Region ◽  
Geographical Position ◽  
International Interaction ◽  
The Stability

The study is devoted to the development of humanitarian cooperation between the regions of the two states – the Amur Region (Russian Federation) and Heilongjiang province (People’s Republic of China). We analyze the development of humanitarian relations between these neighbouring territories from the late 1980s to the present. The main normative and legal acts of the interstate and interregional levels that have influenced humanitarian cooperation are considered. The factors influencing the development of Sino-Russian relations in the border area, related to the difficult social and economic situation of reforms in Russia in the 1990s are noted. We consider the position of the leaders of the Amur Region in relation to the development of humanitarian relations with the neighbouring region of People’s Republic of China. The main directions of hu-manitarian cooperation between the Amur Region and the border territories of China (first of all, with the province of Heilongjiang) in the field of tourism, culture, sports, as well as in the educa-tional space are highlighted. It is proved that the development of Sino-Russian interstate relations since the late 1980s can be described as progressive and stable. The conclusion is made about the features of cooperation with the regions of the People’s Republic of China, the significant role of the geographical position of the region in the development of international interaction, as well as the stability of the rate of convergence in the field of humanitarian cooperation between the two countries.

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