scholarly journals The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries

2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Alla Abramova ◽  
Kostiantyn Shaposhnykov ◽  
Artur Zhavoronok ◽  
Pavlo Liutikov ◽  
Illia Skvirskyi ◽  
...  
Keyword(s):  
Eastern Europe ◽  
Scientific Literature ◽  
Economic Systems ◽  
Tax Revenues ◽  
Tax Legislation ◽  
National Economic ◽  
Efficiency And Effectiveness ◽  
Tax Payments ◽  
The Relationship ◽  
The Eu

Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social and economic investment, innovation, and development needs is evident. Therefore, ensuring tax administration’s efficiency and effectiveness in any EU country is of theoretical and practical importance.The study aims to deepen the VAT administration’s theoretical and applied provisions in e-commerce operations in a global convergence of the national economic systems. The analysis of the state and forecast of the VAT mobilization in the EU countries’ e-commerce operations are presented. The research’s specific is to assess the VAT tax base’s future size in the context of changes in the EU tax legislation. According to the scientific literature analysis, in forecasting the studied tax, it is advisable to use econometric forecasting methods based on time series models.As the result of the study, the forecast volumes of the VAT base of Eastern Europe and the amount of approximate future tax revenues are presented. The obtained results confirm the relationship between the growth of e-commerce and VAT tax revenues under such transactions. It led to the presentation of the author’s vision of the VAT administration ecosystem for e-commerce transactions and the allocation of its functional entities.The directions on achieving the VAT mobilization’s maximum volumes following the EU tax legislation requirements in European integration and globalization were substantiated. The submitted conclusions are entitled to be used in tax administration processes to forecast other tax payments.

scholarly journals Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension

2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova
Keyword(s):  
Russian Federation ◽  
Factor Model ◽  
Eu Countries ◽  
Tax Revenues ◽  
Russian State ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact ◽  
New Industrialization ◽  
The Eu

The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development of the above model, which evaluates the sanctions effect on the composition of tax revenues of the consolidated budget of the Russian Federation and verification of the adequacy of this model. The authors' own research made it possible to develop a conceptual factor model that assesses the impact of the sanctions effect of the EU countries on the composition and volume of tax revenues of the consolidated budget of the Russian Federation, the use of which makes it possible to analyze the proceeds from the tax payments that have come under the influence of the sanctions. The model presented by the authors makes it possible to fundamentally assess the real impact of the applied sanctions on tax revenues of the consolidated budget of the Russian Federation, to develop appropriate directions in the development of the country during the period of the new industrialization of the Russian state.

scholarly journals TAX GAP AS A TOOL FOR MEASURING VAT EVASION IN THE EU COUNTRIES

2020 ◽  
Vol 10 (2) ◽  
pp. 8-13
Author(s):  
ALENA ANDREJOVSKÁ ◽  
VERONIKA KONEČNÁ ◽  
JANA HAKALOVÁ
Keyword(s):  
Tax Evasion ◽  
Sharp Change ◽  
Member States ◽  
Eu Member States ◽  
Tax Revenues ◽  
Tax Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
The Eu

VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.

scholarly journals Regulatory policy on ensuring sustainability of tax revenues of EU-28 countries

2021 ◽  
Vol 7 (3B) ◽  
pp. 447-459
Author(s):  
Alla Abramova ◽  
Anton Chub ◽  
Dmytro Kotelevets ◽  
Oleksandr Lozychenko ◽  
Kateryna Zaichenko ◽  
...  
Keyword(s):  
Tax Policy ◽  
Regulatory Policy ◽  
Comprehensive Approach ◽  
Static Characteristics ◽  
Tax Revenues ◽  
Scientific Approach ◽  
Policy Measures ◽  
Tax Payments ◽  
The Stability ◽  
The Eu

The purpose of the article is to develop theoretical and applied principles for studying the stability and sustainability of tax revenues of the EU-28 and the introduction on this basis of a system of regulatory tax policy measures. The analysis of the stability of tax revenues of the studied countries is carried out due to a comprehensive approach, the methodology of which is based on a combination of static characteristics that demonstrate their state at a given time and GDP elasticity coefficients that determine the intensity of their dynamics. The scientific approach to the interpretation of the concept of "sustainability of tax revenues" is systematized. The state of stability and stability of tax payments in the EU-28 countries is analyzed, the main trends are identified. Led by classical principles and traditional measures of influence on tax policy, in particular, on the growth of tax revenues, an up-to-date view is proposed on the directions of implementation of regulatory tax policy in the studied countries.

scholarly journals Diskurzivne prakse o Karaševcima u jugoistočnoj Evropi u svetlu međunacionalnih odnosa

2017 ◽  
Vol 12 (4) ◽  
pp. 1177
Author(s):  
Saša Nedeljković
Keyword(s):  
Comparative Analysis ◽  
Eastern Europe ◽  
Scientific Literature ◽  
Ethnic Community ◽  
Special Focus ◽  
Discursive Practices ◽  
Dominant Discourse ◽  
South Eastern ◽  
South Eastern Europe ◽  
The Relationship

The paper analyses the attempt to construct a dominant discourse on the Krashovani in South-eastern Europe, or rather, the inter-relationship between discursive practices about said community in different states that show interest in it. This ethnic community has great symbolic, and as such, political potential which can be used to reinvigorate the national mythologies of interested nations. Through a comparative analysis of scientific discussions and popular-scientific literature, an attempt is made at recognizing, abstracting and systematizing all factors, means and strategies which are used for this purpose. Special focus has been put on the changes in dominant paradigms – the relationship between an historical and an ahistorical approach.

scholarly journals Karaganov V. S. Leontief – is there a misunderstanding of Leontief’s model?

2020 ◽  
pp. 135-138
Author(s):  
Sabrina Kalinkova
Keyword(s):  
Scientific Literature ◽  
Balance Model ◽  
Economic Systems ◽  
Analysis Method ◽  
Basic Assumptions ◽  
Manufactured Products ◽  
National Economic ◽  
Or Methodology ◽  
Conducting Research ◽  
Main Material

Relevance of research topic: Cross-sectoral balance is a tool with unique qualities for analyzing and designing economic development. The evolution of economic systems also affects the very balance and attitude of researchers to it. Formulation of the problem: For this reason, the opinion of one of the famous economists – Prof. Karaganov regarding the basic assumptions of Leontief's model is of interest. These are the baseline indicators examined with the model whose nature is not subject to change. The purpose of this study is to substantiate the inconsistency of criticism of Leontief's cross-sectoral balance model by Professor Sergei Karaganov. Method or methodology for conducting research. Scientific literature analysis method and the method of comparison were used. Presentation of the main material (results of work). At the very beginning of the article by Prof. Karaganov an incorrect presentation of the structure of the model of Leontief is made. The balance of inter-branch connections simultaneously reflects each of the branches in a dual role – a producer of production and a supplier of own manufactured products for other industries to meet their production needs. Prof. Karaganov demonstrates a clear lack of knowledge of the balance of cross-sectoral links (input-output model) by misrepresenting each of the branches of a national economic system. According to him, the branches of the national economy are divided into producing and consuming industries. It is beyond the view of Prof. Karaganov that in the balance of inter-sectoral links, the industries are not divided into producing and consuming products. At each point in time, each industry is represented both in its role as a producer of production and in its role as a recipient of production from other industries in connection with the production of its own production. Conclusions according to the article. At present, Leontiev's model is used solely from its analytical capabilities. And the main reason for this is the presence of many methodological and informational problems. But it is particularly important to make it clear that these problems, existing outside and independently of the model, do not make the model itself wrong or inadequate to use. The circumstances presented by Prof. Sergey Karaganov are just some of the examples of misunderstanding the capabilities of the model, leading it to impute problems that do not actually exist.

scholarly journals EU, Eastern Europe and Values Imperialism

2014 ◽  
pp. 116-124
Author(s):  
S. White
Keyword(s):  
Eastern Europe ◽  
Local Governments ◽  
Broad Term ◽  
Local Courts ◽  
Election Results ◽  
Sphere Of Influence ◽  
Domestic Affairs ◽  
The Cold War ◽  
The Relationship ◽  
The Eu

This paper proposes an idea of'values imperialism'as a helpful way of conceptualising the relationship between the EU and the states that came within its sphere of influence after the end of the Cold War, particularly its 'neighbours' in Eastern Europe. Values imperialism places its emphasis on the 'superstructure', including norms, laws and social practices. EU larger objective was that the assumptions about government and ownership that were favoured by the dominant powers (EU and the West in the broad term) should be absorbed and recapitulated by those countries that were subordinate. The broad framework ofsubordination was established by the Partnership and Cooperation Agreements that began to be concluded from 1994 onwards. Patterns of'values imperialism'could also be discovered in the EU Common Strategies on Russia and Ukraine that were adopted in 1999. Article also points out several cases when the EU intervened directly in the domestic affairs of the Eastern Europe countries in a manner that was not always compatible with the provisions on state sovereignty: a 'European Instrument for Democracy and Human Rights', launched in 2006, interventions ofEU representatives in the work of local courts and organisation of exit polls, which could be used to discredit the official election results and in this way to undermine the position of local governments. Finally, the author concludes that the EU used 'values imperialism'practices in order to extend its influence, particularly in the Eastern Europe.

scholarly journals Penerapan Amnesti Pajak (Tax Amnesty) sebagai Alternatif Pemerintah dalam Meningkatkan Pembayaran Pajak di Indonesia

2017 ◽  
Vol 1 (02) ◽  
pp. 184-191
Author(s):  
Sri Rohartati
Keyword(s):  
Economic Growth ◽  
Tax Evasion ◽  
Public Funds ◽  
The Past ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
National Economic ◽  
The Government ◽  
Tax Payments

National economic growth in the last few years has experienced a slowdown which led to the decline of tax revenues and reduces the availability of domestic liquidity that is needed to boost economic growth in Indonesia. While many treasures Indonesian citizens who were stationed outside the territory of Indonesia, which should be used to increase liquidity in the country and promote national economic growth. The government plans to give Tax Amnesty to Indonesian citizens (citizen) who are suspected of tax evasion abroad. Granting Tax Amnesty as the government seeks attract public funds that had been parked on the banks of other countries. Tax Amnesty Tax Amnesty program is one of the programs implemented by the government to grant amnesty to taxpayers who commit violations of tax payments in the past. The purpose of the implementation of their future taxpayers to pay taxes according to tax which is owned not manipulate taxes are delinquent and have good intentions to pay taxes.

TAX MONITORING IN THE SYSTEM OF STATE FINANCIAL CONTROL

2021 ◽  
Vol 17 (2) ◽  
pp. 222-227
Author(s):  
ELENA IVANOVA ◽  
Keyword(s):  
Public Interest ◽  
Time Frame ◽  
Financial Control ◽  
Main Function ◽  
Special Relationship ◽  
Distinctive Features ◽  
Tax Legislation ◽  
Private And Public ◽  
Tax Payments ◽  
The Relationship

The article talks about the concept of tax monitoring, its place and significance in the state financial control system. The purpose of the work is determining its place and importance in the system of state financial control. Tax monitoring as a form of tax control refers to the so-called horizontal tax control, which is expressed in a system of constant online partnership between tax authorities and taxpayers on the calculation and payment of tax payments, accounting and tax accounting. This procedure is carried out in relation to large taxpayers who are subject to certain requirements of the tax legislation Its distinctive features are the absence of in-house and on-site tax audits during the period of its implementation, as well as the preparation a motivated opinion on the initiative of the tax authority or taxpayer, which allows to the occurrence of possible harmful consequences in the tax area. The main conclusions obtained in the course of the research: the relationship that develops between an organization and a tax authority when conducting tax monitoring mediates both private and public interest. Tax monitoring, being a subspecies of state financial control, has its own specific features, expressed in a special relationship between the taxpayer and the tax authority, based on the principles of trust, openness and reliability of information, which allows you to quickly resolve possible disputes in real time. Since the main function of tax monitoring is preventive, it was assigned to the form of preliminary control. According to the criteria for classifying financial control into mandatory and proactive, tax monitoring is classified as proactive, since it is carried out on the basis of a taxpayer's application submitted within the legally established time frame.

scholarly journals Determinants of Shadow Economy in Eastern European Countries

2019 ◽  
Vol 66 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Mykolas Navickas ◽  
Vytautas Juščius ◽  
Valentinas Navickas
Keyword(s):  
Regression Models ◽  
Shadow Economy ◽  
Scientific Literature ◽  
European Countries ◽  
Eastern European ◽  
Per Capita ◽  
Eastern European Countries ◽  
The Relationship ◽  
The Eu ◽  
Business Freedom

Abstract In this article the relationship between shadow economy and its’ determinants has been examined. Ten Eastern countries from European Union were chosen due to specific particularities, which may cause higher shadow economy levels in the investigated countries compared with the EU average. Time span of 2003-2016 was selected, as 2017 data has yet to be released at the time of the analysis. Article consists of examination of the current situation and shadow economy trends in Eastern European countries; overview of shadow economy scientific literature followed by hypothesis, which are examined by constructing regression models. Models aim to distinguish the relationship between selected determinants and shadow economy size. Scientific literature analysis revealed that increase of tax burden on labor is seen as a primary reason for the increase of shadow economy, however, such relation has not been identified. Furthermore, results show that unemployment and self-employed people ratio affect shadow economy insignificantly. This suggests that further analysis is needed. Nonetheless, regression model has not rejected the hypotheses of corruption level, income inequality, business freedom and GDP per capita effect on shadow economy. Thus, it can be stated that these variables are determinants of shadow economy in Eastern European countries.

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