scholarly journals O papel dos saberes não matemáticos na Modelagem Matemática: o estudo do cálculo do Imposto de Renda The role of non-mathematical knowledge in Mathematical Modeling: the study of the calculation of income tax

2019 ◽  
Vol 20 (3) ◽  
Author(s):  
Claudia Fernandes Espirito Santo ◽  
Renato Borges Guerra
Keyword(s):  
Mathematical Modeling ◽  
Mathematical Models ◽  
Income Tax ◽  
Mathematical Knowledge ◽  
Personal Income ◽  
Future Research ◽  
Personal Income Tax ◽  
Preliminary Results ◽  
Anthropological Theory

Este artigo trata sobre a indispensabilidade de saberes não matemáticos para o uso de modelos matemáticos sobre problemas em contextos concretos a partir de pressupostos da Teoria Antropológica do Didático. O modelo praxeológico misto é proposto como dispositivo metodológico de análise. Análise do modelo do cálculo do Imposto de Renda Pessoa Física em situação demonstra a potencialidade do dispositivo para fazer emergir os saberes não matemáticos que fundamentam os modelos matemáticos sobre contextos concretos. Resultados obtidos preliminares apontam a indispensabilidade dos saberes não matemáticos da situação para o uso pertinente dos modelos matemáticos em situação e encaminham pesquisas futuras. <br>This article addresses the indispensability of non-mathematical knowledge for the use of mathematical models on problems in concrete contexts based on the assumptions of the Anthropological Theory of the Didactic. The Mixed Praxeological Model is proposed as a methodological analysis device. The analysis of the model of the calculation of Personal Income Tax in situation demonstrates the potentiality of the device to emerge the non-mathematical knowledge that base the mathematical models on concrete contexts. Preliminary results indicate the indispensability of the non-mathematical knowledge of the situation for the pertinent use of mathematical models, and forward future research.

scholarly journals FISCAL AND SOCIAL DETERMINANTS OF PERSONAL INCOME TAXATION

2021 ◽  
pp. 163-173
Author(s):  
Volodymyr UHRYN
Keyword(s):  
Income Tax ◽  
State Regulation ◽  
Personal Income ◽  
Income Taxation ◽  
Future Research ◽  
Social Aspect ◽  
Personal Income Tax ◽  
State Budgets ◽  
Fiscal Efficiency ◽  
Personal Income Taxation

Introduction. Direct taxes are an important financial regulator of socio-economic processes, they are one of the most important sources of budgeting and an essential tool of state regulation. The personal income tax is the main tax through which social policy is implemented in the developed countries of the world. The advantages of this tax include its social justice and fiscal efficiency, as it is able to make the level of taxation directly dependent on the amount of income of taxpayers. In addition, progressive tax rates and benefits can reduce the tax burden on the poor and increase it on high-income earners. The purpose of the article is to considerate the theoretical and practical aspects of administration of the personal income tax in the conditions of reforming of fiscal policy of Ukraine, systematization of directions of improvement of collecting of the personal income tax to local and state budgets. Methods. Methods of dialectical analysis and synthesis, deduction, induction logical generalization, comparison and formalization are used in the article. Results. The article is devoted to the study of the essence and role of personal income tax administration. Peculiarities of citizens’ income formation as an object of taxation are considered. Monitoring and analysis of indicators of personal income tax to local and state budgets was carried out. The growth rates of nominal revenues of personal income tax and military duty, real and nominal wages are studied. It was found that the main factors reducing the level of fiscal efficiency of personal income tax in Ukraine are the shadowing of incomes and the outflow of labor, including skilled personnel. Ukraine’s tax policy for the last five years is fiscally oriented and does not take into account the social aspect of personal income taxation. As a result of the research, the directions of increasing the efficiency of personal income taxation in Ukraine based on foreign experience are systematized. Prospects. The current model of personal income tax does not sufficiently perform a socioeconomic function, does not provide a socially equitable distribution of income between different segments of the population. In recent years, the fiscal significance of the personal income tax has remained, but the system of personal income taxation requires the application of progressive rates. Therefore, promising areas of future research should be the development and improvement of the mechanism of personal income taxation in the context of ensuring their socio-economic interests.

The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context

2015 ◽  
Vol 31 (3) ◽  
pp. 347-354 ◽  
Author(s):  
Jeffrey J. Quirin ◽  
David O'Bryan
Keyword(s):  
Child Support ◽  
Income Tax ◽  
Personal Income ◽  
Lead Author ◽  
Personal Income Tax ◽  
Actual Case ◽  
Advisory Services ◽  
Additional Information ◽  
Forensic Accounting

ABSTRACT This case is designed for use in a forensic accounting curriculum at the undergraduate or graduate level. The case contains no allegations of fraud. Rather, it illustrates the subset of forensic accounting referred to as litigation advisory services and is based upon an actual case that was investigated by the lead author working as a litigation support consultant. The case utilizes the problem-based learning approach wherein students are put in the role of the forensic accountant and must request additional information from the instructor. Students must first review a personal income tax return to develop a list of financial documents that would serve as a discovery request when assisting a family law attorney and his divorcing client. Using the information obtained from their requests, students must then prepare an income exhibit and an asset/liability exhibit that will support the client's need for a division of the marital estate, spousal maintenance, and child support. The process of using a completed income tax return to reconstruct the couple's asset and income profile not only mirrors the real-world engagement, but also complements and reinforces any prior courses in taxation. Student feedback on the case was extremely positive across all dimensions. Students reported having a better understanding of the role of a forensic accountant in the litigation process and enhanced abilities in analyzing a personal income tax return.

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 The Relationship between Understanding, Feeling, Thinking, Behavior, and Satisfaction of Personal Income Tax Payment of People in Muak Lek Municipal, Muak Lek District, Saraburi Province

2019 ◽  
Vol 7 (1) ◽  
pp. 1230-1243
Author(s):  
Subin Putsom
Keyword(s):  
Statistical Analysis ◽  
Income Tax ◽  
Personal Income ◽  
Future Research ◽  
Personal Income Tax ◽  
Validity And Reliability ◽  
Independent Variables ◽  
And Behavior ◽  
The Relationship ◽  
Two Independent Variables

Introduction: The satisfaction of personal income tax payment is a very important to all people who pay income from their salary. The aims of study is to study the relationship between four independent variables (understanding, feeling, thinking, and behavior) toward satisfaction of personal income tax payment. Method: The population in this study is people who pay the personal income tax. Data was collected through a questionnaire from respondents of 233 out of 358 people in Muak Lek Municipal. The authors tested validity and reliability through IOC, pilot study, and Cronbach’s Alpha. The statistical analysis in this study consists of Descriptive, Correlation, and Regression. Four independent variables are namely; understanding, feeling, thinking, and behavior but only two independent variables (thinking and behavior) are significant positively related to satisfaction of personal income tax payment (See Figure 1). Results: The result shown thinking and behavior are related to satisfaction However, in understanding and feeling variables are not related to satisfaction of personal income tax payment which is dissimilar from prior study because understanding and feeling variables not significant (See Table 1). Discussion: This result shed a new insight of knowledge in new independent variables that relate to satisfaction of person who paid personal income tax in the context of Muak Lek Municipal. Implications of the study are discussed, together with limitations and suggestions for future research.

The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan

2007 ◽  
pp. 55
Author(s):  
Ejii Tajika ◽  
Hiroyuki Yashio
Keyword(s):  
Social Security ◽  
Low Income ◽  
Household Income ◽  
Income Tax ◽  
Personal Income ◽  
Tax Credits ◽  
Personal Income Tax ◽  
The Social ◽  
Micro Simulation

The Japanese personal income tax system has been designed to mitigate the tax burden by granting generous deductions and by employing a steep marginal tax curve. The failure of it is that the combined burden of tax and social-security contributions of low-income people has not been dealt with. The purposes of this article are twofold: first, to show that the social-security burden is in fact higher than the tax liability for most of the working population, and second, to show that it is possible to mitigate the burden by introducing refundable tax credits. Results of micro-simulation using a survey of household income are presented to show the combined tax and socialsecurity burden of families of various income classes.

scholarly journals PERSONAL INCOME TAX: EXPERIENCE OF FOREIGN COUNTRIES

2019 ◽  
pp. 76-86
Author(s):  
Oksana TULAI ◽  
Andrii YAMELYNETS
Keyword(s):  
Low Income ◽  
Tax Evasion ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income ◽  
Personal Income Tax ◽  
Foreign Experience ◽  
Advantages And Disadvantages ◽  
Foreign Countries

Introduction. In the current conditions of the integration movement of Ukraine to the European Union and the reform of the institutions of state power, the issue of studying foreign experience of the system of taxation of individuals' incomes is actualized. The application of effective practices of other states will contribute to increasing the fiscal role of the personal income tax in Ukraine, reducing social inequality and increasing the welfare of the population. Purpose. The purpose of the article is to find out the features, trends and problems of the functioning of the personal income tax in foreign countries. Results. The article deals with the foreign experience of functioning of the system of personal income taxation. The role and role of PIT in the EU and OECD countries is shown. The proportional and progressive approach to taxation of this tax is considered, their key advantages and disadvantages are determined. An analogy has been made between the European states, the OECD member states and Ukraine. The objective necessity of establishing a non-taxable minimum or partial exemption of citizens' incomes from taxes in the context of support of low-income categories of the population and ensuring social justice is substantiated. Conclusions. It is concluded that in developed countries, the progressive system of taxation of the PIT along with the minimum non-taxable minimum is an effective tool for generating budget revenues and solving social inequalities in society. Instead, third-world states can not use this mechanism in a qualitative way due to significant tax compliance problems. They apply a proportional taxation system for PIT that minimizes tax evasion and international competitiveness.

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