scholarly journals ON THE PROBLEM OF TAX SYSTEM OPTIMIZATION IN UKRAINE

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 129-134
Author(s):  
Valentyna Vitaliyivna Martynenko
Keyword(s):  
Tax Evasion ◽  
System Optimization ◽  
Optimal Level ◽  
Effective Rate ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax System ◽  
Tax Revenues ◽  
State Tax ◽  
The One

Urgency of the research. The process of tax sys-tem reforming is aimed at its optimization – on the one hand, by ensuring the maximization of tax revenues to the budget, and on the other hand – by minimizing the tax evasion. Target setting. Optimization of the Ukrainian tax sys-tem needs to be realized by constructing the Dupuit-Laffer surface for two taxes in order to determine their rates, which will provide the largest amount of tax revenues to the budget. Actual scientific researches and issues analysis. The methods for state tax system optimization are laid by such scholars as R. Bird, L. Kaplow, J. Slemrod and oth-ers. Ideas for optimizing the tax system, both in devel-oped countries and in developing ones, in particular in Ukraine, have not lost their importance today. Uninvestigated parts of general matters defining. The academic economists have not yet sufficiently inves-tigated the problems of optimizing the tax system through the construction of the Dupuit-Laffer surface and finding the optimal level of tax rates, providing the maximal tax revenues to the budget. The research objective. It is necessary to investi-gate the “Dupuit-Laffer effect” for direct national taxes by constructing the Dupuit-Laffer surface in order to optimize tax rates and maximize government tax revenue. The statement of basic materials. The Dupuit-Laffer surface modeling is implemented and the optimal tax rates of the investigated taxes, which ensure the maximization of government tax revenue, are determined. It is substantiated that the effective rate of 18% of the corporate profit tax is on 2% lower than the optimal one, and the rate of 19.5% of the personal income tax is 2.5% lower than the optimal one. Conclusions. It is proved that one of the effective ways of optimizing the tax system in Ukraine is to model the Dupuit-Laffer surface for direct national taxes. Statis-tically significant results of modeling allowed to obtain optimal rates for the studied direct taxes, the application of which will ensure the maximum possible government tax revenue.

scholarly journals PERSEPSI CALON WAJIB PAJAK ATAS TINDAK PENGGELAPAN PAJAK

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Miranda Lamia ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
College Student ◽  
Tax Evasion ◽  
Tax System ◽  
Prospective Student ◽  
State Tax ◽  
Descriptive Method ◽  
The Way

Tax Evasion is a major problem in the Indonesian economics which related to state tax income. To know the perception of tax evasion done by taxpayers, we can observe it from the perception of future taxpayers like college student. The method used in this research is descriptive method, in the way of analyzing each data and then presented based on narrative data groups for conclusion to be mades. The result of this research is prospective student taxpayers of Politeknik Negeri Manado see that tax evasion from perceptions of tax system, feeling of justice and discrimination as an unreasonable act against the law.Keywords : Perception, Student, Prospective Student Future Taxpayers, Tax, Tax Evasion

scholarly journals The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

2017 ◽  
Vol 1 (2) ◽  
pp. 53-73
Author(s):  
.Mohamed Helou Daoud Al-Khorsan ◽  
Hana Ali Hussein Al-Quraishi ◽  
Ziad Taher Mohamed Ali
Keyword(s):  
Fiscal Policy ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax System ◽  
Economic Changes ◽  
Tax Revenues ◽  
Political Ideas ◽  
Modest Contribution ◽  
The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system   to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

scholarly journals Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs – eine empirische Analyse des deutschen Finanzausgleichs

2009 ◽  
Vol 58 (2) ◽  
Author(s):  
Michael Broer
Keyword(s):  
Tax Revenue ◽  
Tax Rates ◽  
Fiscal Equalization ◽  
Ability To Pay ◽  
Tax Revenues ◽  
Empirische Analyse ◽  
Per Capita ◽  
The Difference ◽  
The Right ◽  
Fiscal Equalization System

AbstractIn the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Lander above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75 %. To prevent Länder from getting payments form other Länder by lowering their own tax rates and to get the right information about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But Länder could also influence their tax revenues by the number of holidays, each Land decides on its own. A Land with many own holidays will get lower tax revenues and higher payments in the fiscal equalization system than the same Land with no extra holidays. To collect the real ability to pay of the Lander in the fiscal equalization system, it is necessary to eliminate the effect of the different number of holidays. This paper shows an approach to neutralize this effect and calculates its impact to the payments of each Land in the fiscal equalization system.

scholarly journals Regulierung des Glücksspiels in Deutschland: Das Glücksspielgesetz Schleswig-Holsteins und der Glücksspieländerungsstaatsvertrag aus ökonomischer Perspektive

2013 ◽  
Vol 62 (1) ◽  
Author(s):  
Ulrich Schmidt ◽  
Katharina Lima de Miranda
Keyword(s):  
Sports Betting ◽  
The Other ◽  
Necessary Condition ◽  
Tax Rates ◽  
German State ◽  
Federal States ◽  
Tax Revenues ◽  
German Federal States ◽  
Online Poker ◽  
The One

AbstractThis paper compares the two laws effective for the regulation of gambling in Germany from an economic perspective. On the one hand there is the new and relatively liberal federal Gaming Amendment Act of Schleswig- Holstein (GAA) and on the other hand the German State Treaty on Gambling (GST), which was signed by the remaining 15 German federal states. First, two goals are derived that should be pursued by the regulation of gambling realization of tax revenues and the reduction of problem gambling. Channeling gambling into the regulated market is a necessary condition to achieve both objectives. As the GAA can be expected to realize a higher degree of channeling due to more competitive tax rates as well as the inclusion of online poker and casinos, it appears to be overall superior to the GST. It is in particular incomprehensible that online poker and casinos are not included in the GST, since on one side they have a high potential for addiction and should thus be regulated and on the other side allow to generate higher tax revenues compared to sports betting for example.

scholarly journals Exploring the Influence of Demographic Characteristics of Malaysian Citizens Towards Tax Evasion.

2018 ◽  
pp. 943-953
Author(s):  
Nur Quratun ‘Aini Haron ◽  
Rina Fadhilah Ismail ◽  
Nurul Nadiah Ibrahim ◽  
Siti Aisyah Kamaruzaman ◽  
Siti Syaqilah Hambali
Keyword(s):  
Older People ◽  
Tax Evasion ◽  
Demographic Characteristics ◽  
The Other ◽  
Tax System ◽  
Level Of Education ◽  
Demographic Profile ◽  
Significant Difference ◽  
The Government ◽  
The One

The higher number of tax evasion cases and increase in the statistics of unpaid tax in Malaysia shows that Malaysian citizens still rationalize that the act of tax evasion as tolerable and acceptable. This study examines the linkages between citizens’ of Malaysia attitudes toward tax evasion with their demographic profile. This survey was undertaken in Malaysia, involving a representative sample of 173 of citizens.The scope of this study is limited to the salary earning citizens and retirees only. The salary earning and retirees are chosen as they are the potential taxpayers that may pay tax in future and thus their opinions seem reliable. This study found that Malaysian citizens find it acceptable to evade tax on all sizes of income regardless whether it is “a small part”, “a large part”, or “all part” of their income. From the demographic profile factor, it was found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. On the other hand, the respondents’ gender, level of income and level of education seem to bear no significant difference to their attitudes towards tax evasion. In relation to age, this study found out that older people of above 55 are more opposed to tax evasion compared to citizens in the range of age 25 to 34 and 45 to 54. Such findings are expected as older people tend to become more compliant as they respect the law and the government compared to young people (Ross and McGee, 2011). Secondly, from this study, it appears that retirees are more opposed to tax evasion and there have a two-way tied for the least opposed to tax evasion which is self-employed taxpayers and employers. Retirees might be the ones opposed the most to tax evasion due to their age. Older people tend to respect the authority and law, hence are more averse. Self-employed people might be the ones who are the least opposed to tax evasion that could be due to availability of opportunities to evade tax is larger compared to other groups. In this study, it is also found that employers are the one who are the least oppose to tax evasion. Perhaps, employers earning high income may think that the tax system would reap all their hard work. Besides, employers may perceive that there are too many red tapes that might be a hassle for the employers to comply, thus they tend to evade tax. This study has provided useful insights to facilitate tax authorities in imposing actions and strategies regarding tax evasion.

scholarly journals PROBLEMS OF IMPLEMENTATION OF THE STATE TAX POLICY OF UKRAINE

2021 ◽  
Author(s):  
Albina Abubekerova ◽  
Viktoriia Ogloblina
Keyword(s):  
Tax Policy ◽  
The State ◽  
Tax Rates ◽  
Labor Costs ◽  
Tax System ◽  
Independent State ◽  
State Tax ◽  
State Tax Policy ◽  
State And Local ◽  
National Tax

The article examines the influence of public administration and state tax policy on the development of the national tax system. Most countries opt for a moderate taxation policy. Carrying out such a tax policy is aimed at achieving stable economic growth of the country, a favorable tax climate that stimulates the development of economic activity and allows you to effectively solve social problems in the state. The state, through the establishment of tax rates and their types, influences the development of certain sectors or spheres of the economy, thereby increasing the efficiency of economic development. The goal of tax policy is, on the one hand, to establish optimal taxes that do not hinder the development of entrepreneurship, and on the other, to ensure that the budget receives sufficient funds to meet state and local needs. Established in the early 90s, immediately after the proclamation of an independent state in 1991, the tax system of Ukraine was constantly changing in the direction of finding an optimal structure, which allows mobilizing funds at the disposal of the state, distributing and redistributing them for the purposes of economic and social development. The Tax Code of Ukraine establishes the basic principles for determining the subjects of legal relations, their rights and obligations, a list of taxes, fees and mandatory payments that make up the taxation system, objects and tax base, the size of tax rates. In connection with the development of digital technologies, qualitative changes are taking place in the tax administration system. The payer’s electronic cabinet greatly simplifies the technology of relations between taxpayers and regulatory authorities, while eliminating the subjective factor and allows reducing transaction, time, and labor costs. The unfavorable economic situation in Ukraine led to a slowdown in GDP growth and, as a consequence, a decrease in tax revenues. It is possible to increase revenues to the relevant budget due to fair taxation, reduction of the tax burden on tax payers, as well as optimization of the system of control and tax levers of government influence on the economy in order to legalize the income of legal entities and individuals.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

scholarly journals Corporate Inversions: The Migration Of Corporate Tax Revenue

2016 ◽  
Vol 32 (4) ◽  
pp. 1137-1144
Author(s):  
Joel Barker
Keyword(s):  
United States ◽  
Tax Reform ◽  
Tax Incentives ◽  
The United States ◽  
Business Strategies ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Revenues ◽  
Corporate Profits

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform.

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results

2001 ◽  
Vol 23 (1) ◽  
pp. 39-60 ◽  
Author(s):  
Michael G. Williams ◽  
Charles W. Swenson ◽  
Terry L. Lease
Keyword(s):  
State Government ◽  
Income Taxes ◽  
Tax Credits ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Rate ◽  
Unitary State ◽  
State Tax ◽  
State Income ◽  
Tax Structures

This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes. Important findings of the study are that tax rate changes in nonunitary states may cause little or no change in resources used in that state. Indeed, in one scenario, the resulting resource flows from a tax increase are favorable to the nonunitary state, making a tax increase a win-win situation for the state government (higher tax revenue and more economic activity). In contrast, changes in unitary state tax rates can result in significant resource changes in both the unitary state and in other states. The finding that tax rate cuts are ineffective in nonunitary states implies that these states may be more successful in attracting investment by changes affecting apportionment factors (tax credits for new capital, or new jobs) or by use of nontax incentives.

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