scholarly journals System and tax policy and population policy

Stanovnistvo ◽  
1998 ◽  
Vol 36 (1-2) ◽  
pp. 81-104
Author(s):  
Bozidar Raicevic ◽  
Brankica Gagic ◽  
Danijel Pantic
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Population Policy ◽  
Property Tax ◽  
Personal Income ◽  
The Other ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
Tax Systems ◽  
Economic Capacity

System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax, property tax and turnover tax. It has been emphasized that relatively numerous and differentiated possibilities exist in respect of the annual personal income tax and far less, with the other forms of taxation.

scholarly journals What are the Challenges in Designing An Effective Personal Income Tax System?

2016 ◽  
Vol 62 (1) ◽  
pp. 59
Author(s):  
Raeni Raeni ◽  
Astika Sari
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Compliance Rate ◽  
Personal Income ◽  
Personal Income Tax ◽  
Personal View ◽  
Study Approach ◽  
High Compliance Rate ◽  
Tax Systems ◽  
The Individual

This article aims to examine the challenges of designing individual’s income tax systems in general and particularly to observe taxpayers’ behaviour in developing countries. This study used case study approach to gain in depth understanding type of taxpayers’ attitude towards personal income tax systems. Based on the analyses, tax behaviour, which comprises the perception of fairness and motivation to comply, attracts urgent challenges in designing effective tax on personal income in every country and mainly underdeveloped countries. Every human being in each country has their social pattern towards tax policy. When the individual perception of fairness is significant, it will harmonise the ’client and service approach’ between taxpayers and governments. This condition would influence tax morale of individuals to comply with the policy and achieve high compliance rate. Therefore, it has argued that personal view of fairness and their motivation to comply with tax systems are becoming vital challenges in designing the tax policy on individual income. AbstrakArtikel ini bertujuan untuk menginvestigasi tantangan-tantangan yang dihadapi dalam merancang sistem perpajakan untuk wajib pajak orang pribadi dan secara khusus menganalisa perilaku wajib pajak di negara-negara berkembang. Penelitian ini menggunakan pendekatan studi literatur untuk mendapatkan secara mendalam jenis perilaku wajib pajak penghasilan orang pribadi. Berdasarkan hasil analisis terkait perilaku pajak, yang terdiri dari persepsi keadilan dan motivasi untuk mematuhi memberikan tantangan tersendiri dalam merancang pajak yang berlaku atas penghasilan pribadi di setiap negara dan terutama negara-negara berkembang. Setiap individu memiliki pola yang berbeda ketika berinteraksi terhadap kebijakan pajak. Ketika persepsi individu terhadap keadilan adalah signifikan, hal itu akan menyelaraskan pendekatan ’client and service’ antara pembayar pajak dan pemerintah. Kondisi ini akan memengaruhi semangat individu untuk mematuhi kebijakan dan mencapai tingkat kepatuhan yang tinggi. Oleh karena itu, asumsi bahwa pandangan individu terhadap keadilan dan motivasi untuk mematuhi sistem pajak menjadi tantangan penting dalam merancang kebijakan terhadap wajib pajak orang pribadi.Kata kunci: Pajak Penghasilan Orang Pribadi; Prinsip Keadilan; Moral Wajib PajakJEL classifications: E63

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 O Regime Fiscal das Pequenas e Médias Empresas (PME)

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
José Casalta Nabais
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Personal Income ◽  
Corporate Income Tax ◽  
Eu Law ◽  
Relevant Factor ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Fiscal Regime ◽  
Specific Tax

O REGIME FISCAL DAS PEQUENAS E MÉDIAS EMPRESAS*  THE FISCAL REGIME OF SMALL AND MEDIUM-SIZED COMPANIES  José Casalta Nabais**  RESUMO: O autor começa por dar conta da delimitação das micro, pequenas e médias empresas no direito da União Europeia e sua correspondência na ordem jurídica portuguesa. Depois refere algumas das situações em que a dimensão das empresas é considerada na tributação do rendimento e do consumo, destacando os regimes simplificado em IRS e em IRC e os regimes de isenção e dos pequenos retalhistas em IVA. Trata também dos incentivos fiscais mais importantes que têm por objecto as micro, pequenas e médias empresas, em que salienta os dirigidos à capitalização das empresas. Termina reflectindo sobre o actual sentido de um específico regime fiscal para as PME e a necessidade da consideração unitária do fenómeno financeiro das empresas. PALAVRAS-CHAVE: Micro, Pequenas e Médias Empresas. Tributação do Rendimento e do Consumo. Incentivos Fiscais. ABSTRACT: The author starts by explaining the meaning of micro, small and medium-sized companies in EU law and the correspondent characterisation in Portuguese law. After mentioning some of the situations in which the dimension is considered as a relevant factor in the taxation of income and consumption, he emphasis the simplified regimes in the Portuguese Personal Income Tax (IRS) and in the Portuguese Corporate Income Tax (IRC) as well as the exemption systems and small retailers taxation in VAT. It also explains the tax incentives directly pointed to the micro, small and medium-sized companies, and stresses the ones that are focused to the capitalization of the companies. In the end, the text reflects on the actual sense of a specific tax scheme for micro, small and medium companies (SME’s) and the need for consideration of the phenomenon of companies as a financial unit. KEYWORDS: Micro, Small and Medium-sized Companies. Taxation of Income and Consumption. Tax Incentives.   SUMÁRIO: Introdução. 1 A Diversidade de Empresas com Reflexo no Direito Fiscal. 1.1 A Base Jurídica e o Universo das PME. 1.2 Alusão às Empresas Transnacionais e sua Separação das Demais Empresas. 2 Aspectos do Regime Fiscal das PME. 2.1 A Consideração das PME em Sede do IRS Empresarial e do IRC. 2.2 A Consideração das PME em Sede do IVA. 2.3 As PME e os Benefícios Fiscais. 2.3.1 Os Benefícios Fiscais em Sentido Estrito e os Incentivos Fiscais. 2.3.2 Referência a Alguns Incentivos Fiscais Destinados às PME. 3 Por uma Abordagem Fiscal mais Consequente e Simples das PME. 3.1 Sentido Actual de um Específico Tratamento Fiscal das PME. 3.2 A Consideração Fiscal Unitária do Fenómeno Financeiro das Empresas. Referências.* Artigo elaborado a partir da nossa participação no Congresso Internacional “As PME e o Direito”, realizado na Faculdade de Direito da Universidade de Coimbra, Portugal, pelo Instituto Jurídico (IJ) e Instituto de Direito das Empresas e do Trabalho (IDET), nos dias 6 e 7 de Outubro de 2016.** Catedrático associado com agregação na Faculdade de Direito da Universidade de Coimbra, Portugal, onde leciona Direito Administrativo e Fiscal, junto ao Programa de Pós-Graduação. Doutor em Ciências Jurídico-Políticas pela Universidade de Coimbra, Portugal.

scholarly journals A vagyoni értékű jogok apportálhatósága és az egységes szabályozás hiányának problematikája

2015 ◽  
Vol 12 (3-4) ◽  
pp. 114-120
Author(s):  
Zóra Zsófia Lehoczki
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Civil Code ◽  
Personal Income ◽  
The Other ◽  
Personal Income Tax ◽  
The Real Estate ◽  
Judicial Practice ◽  
Other Hand ◽  
The Right

According to the new Hungarian Civil Code, the funders of the legal entities have to make contributions to the authorised capital and the two forms of these contributions are the contribution is cash and the contribution in kind. The regulation states that proprietary rights can also be transferred to the capital of businness accociations, by those funders, who are entitled to demise them. The judicial practice unanimously defined the rules in those cases, when the object of contribution in kind is a certain proprietary right, especially when the right is connected to the real estate. On the other hand, the Civil Code does not contain a list of those proprietary rights, which can be transferred to the authorised capital and unfortunately, different acts contain different lists of these rights. The three mentioned acts are the following: the personal income tax act, the act about the fees and the accounting act. All of them contain a list of proprietary rights and some of the items are regulated by all the three of them but most of the items are different, which means it is impossible to create an accurate list of these rights. For example, the list in the personal income tax act contains only five items, on the other hand, the accounting act contains two lists and both of them are unfinised. Because of the lack of unified rules, it is impossible to define which proprietary rights can become the objects of contribution in kind and this misfortunate situation causes a lot of unwanted indefinability and states a lot of questions. In my essay I introduce this problem and I use a chart to illustrate the differences between the mentioned lists. In my opinion, this problem could be solved with an unified list, which is normative for every regulation in connection with the proprietary rights or the Civil Code should contain a list of those proprietary rights, which can be the objects of contribution in kind.

scholarly journals Tax policy and housing prices: evidence from Vietnam using event study approach

2017 ◽  
Vol 14 (4) ◽  
pp. 121-132 ◽  
Author(s):  
Pham Huu Hong Thai ◽  
Hao Manh Quach
Keyword(s):  
Event Study ◽  
Policy Change ◽  
Tax Policy ◽  
Income Tax ◽  
Housing Prices ◽  
Personal Income ◽  
Personal Income Tax ◽  
Study Approach ◽  
The Government ◽  
The Impact

This paper examines the effect of tax policy on housing prices in Vietnam for the period from October 2004 to September 2016 using event study approach. The authors find that all five key changes made to the personal income tax, corporate income tax and non-farm land use tax have caused the housing prices to decline on average 6-11% during the event window, but only the impact of the personal income tax changes is statistically significant. The fact that changes in housing prices are mostly seen prior to the effective date of the tax policy change implies that tax policy change indeed has influenced the housing prices in Vietnam. Although this research has not examined the mechanism through which tax policy has influenced the housing prices, the findings offer some implications for the government in terms of using tax policy for controlling housing prices in Vietnam. The research is also of very few papers in this literature that use the event study approach.

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