scholarly journals Modernization of tax structure in Kosovo

2015 ◽  
Vol 1 (1) ◽  
pp. 149
Author(s):  
Remzi Smajli
Keyword(s):  
Local Level ◽  
Tax Administration ◽  
Tax Structure ◽  
System Transformation ◽  
Tax Base ◽  
Tax System ◽  
Power Efficient ◽  
Fiscal System ◽  
Economic Balance ◽  
The Right

An advantage in stabile economic balance in different countries is undoubtedly the form of fiscal system. Transformation towards modernization of the tax administration can undoubtedly bring favor the development of the economy with special emphasis on small business and middle. Fundamental changes that must occur in the tax structure redistribution of the tax burden and broaden the tax base. However leaders in this area requires special attention because this hypothesis is quite challenging because of the possible consequences. The main directions should have the right tax policy orientation; change in structure between direct and indirect taxes and tax structure right from the central or local level decentralization of tax power. Efficient functioning of the tax administration services and providing suitable conditions for fulfillment by taxpayers is the challenge of the tax system in Kosovo. One of the prerequisites of the efficiency of the tax system, in addition to organizational activities is the provision of modern information system, on which the tax administration of Kosovo should be on the cutting edge. This will simultaneously be the topic of discussion in my next paper for the Conference

On the issue of fiscal commissions

2021 ◽  
pp. 12-18
Author(s):  
Olga Rusakova
Keyword(s):  
Preventive Measures ◽  
Tax Administration ◽  
Legal Certainty ◽  
Tax Base ◽  
Normative Framework ◽  
Tax Legislation ◽  
The Future ◽  
The Subject ◽  
The Right ◽  
Mutual Agreement

The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

scholarly journals Further Evidence Supporting The Replacement Of The Federal Tax System With A Consumption Tax Base

2011 ◽  
Vol 4 (1) ◽  
pp. 12
Author(s):  
Julia K. Brazelton
Keyword(s):  
United States ◽  
Regression Analysis ◽  
Income Tax ◽  
The United States ◽  
Tax Structure ◽  
Consumption Tax ◽  
Tax Base ◽  
Tax System ◽  
Analysis Techniques ◽  
The Impact

This study examines the primary considerations accompanying implementation of a consumption-based federal tax system. Additionally, theoretical and empirical (including graphs, derivates, and regression analysis) techniques are used to evaluate a consumption tax structure in the United States. The evidence presented supports such a system; however, the publics misperceptions concerning the impact and mechanics and the legislative bodys unwillingness to entertain a consumption tax proposal will probably further delay serious consideration for replacement of the income tax with a consumption tax.

Evolution of the Hungarian tax structure after 2010

2015 ◽  
Vol 37 (s1) ◽  
pp. 65-86
Author(s):  
Balázs Csomós ◽  
Gábor P. Kiss
Keyword(s):  
International Comparison ◽  
Public Spending ◽  
Tax Structure ◽  
Tax Base ◽  
Tax System ◽  
Percentage Points ◽  
Pension Contribution ◽  
Consumption Taxes ◽  
Country Specific ◽  
The Eu

The Hungarian tax system has undergone significant changes in recent years. The weight of labour taxes decreased by 3.3 percentage points, while the weight of consumption taxes increased by 3.7 percentage points between 2007 and 2012. This type of tax shift is not a country-specific one, but its rate is one of the largest in Europe. This study gives a brief overview of literature, followed by a presentation of the Hungarian tax structure in an international comparison, and a summary of the main changes of the tax system and relating measures, which entered into force after 2010. Then, in addition to the tax centralization indicators published by the Eurostat, an adjusted tax centralization indicator for the EU states is presented, which eliminates the tax component of public spending and transfers, takes into account the mandatory private pension contribution and compares the adjusted tax burden to the corresponding private tax base.

Aggressive tax planning

2021 ◽  
Vol 2 (98) ◽  
pp. 57-68
Author(s):  
O. O. Nepochatenko ◽  
◽  
P. K. Bechko ◽  
V. P. Bechko ◽  
S. A. Ptashnyk
Keyword(s):  
Research Process ◽  
Tax Planning ◽  
Tax Administration ◽  
Important Process ◽  
Tax Base ◽  
Tax System ◽  
Foreign Countries ◽  
Tax Practice ◽  
Market Relations ◽  
Theoretical Foundations

The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations. The article highlights the results of the work of the 10th OECD Working Group on Aggressive Tax Planning and the OECD Forum on Tax Administration. Generalized issues regarding the inconsistency of the tax base, which allows taxpayers to minimize and evade their payment. Methodological and theoretical foundations of the study are economic theory, scientific developments of foreign and domestic scientists on the problems of aggressive tax planning. The following research methods were used in the research process: abstract –logical, comparison, monographic and scientific generalization. Studies show that aggressive tax planning as a relatively new category still requires painstaking improvements from those international structures that have sponsored it. Note that the OECD has proposed two somewhat vague definitions of aggressive tax planning that have already been criticized by experts. Thus, according to one definition, it is planning that includes a tax position that is rational, but leads to a result that is unpredictable for the tax authorities, given its inconsistency with the purpose of the law. The experience of foreign countries in identifying and regulating aggressive tax planning should be adapted to domestic realities and reflected in the tax system at the legislative level, which will help improve tax administration, support big business, solve investment, innovation and social problems. The results of the study show that the management of any socially important process requires the ability to constantly maneuver in a large number of changes and new opportunities. The OECD's experience shows that responding to new taxpayer schemes for aggressive tax planning is a challenge. With the enactment of legislation to counter aggressive planning to eliminate them from tax practice, taxpayers are finding new, more sophisticated methods, using them to minimize tax liabilities. This struggle between the two subjects of tax relations will continue as long as the states function mainly through taxes and other obligatory payments.

Fulfilling the Right to Food for South Africa: Justice, Security, Sovereignty and the Politics of Malnutrition

2020 ◽  
Vol 11 (3) ◽  
pp. 112-152
Author(s):  
Busiso Helard Moyo ◽  
Anne Marie Thompson Thow
Keyword(s):  
South Africa ◽  
Food Systems ◽  
Food System ◽  
Food Sovereignty ◽  
Food Justice ◽  
System Transformation ◽  
Right To Food ◽  
Economic Rights ◽  
The Individual ◽  
The Right

Despite South Africa’s celebrated constitutional commitments that have expanded and deepened South Africa’s commitment to realise socio-economic rights, limited progress in implementing right to food policies stands to compromise the country’s developmental path. If not a deliberate policy choice, the persistence of hunger, food insecurity and malnutrition in all its forms is a deep policy failure.  Food system transformation in South Africa requires addressing wider issues of who controls the food supply, thus influencing the food chain and the food choices of the individual and communities. This paper examines three global rights-based paradigms – ‘food justice’, ‘food security’ and ‘food sovereignty’ – that inform activism on the right to food globally and their relevance to food system change in South Africa; for both fulfilling the right to food and addressing all forms of malnutrition. We conclude that the emerging concept of food sovereignty has important yet largely unexplored possibilities for democratically managing food systems for better health outcomes.

De zaak van Rechter Grootaert en de strijd om het Nederlands in Belgisch-Congo. Een symbooldossier uit de jaren vijftig

2008 ◽  
Vol 67 (1) ◽  
pp. 7-46
Author(s):  
Bert Govaerts
Keyword(s):  
Private Property ◽  
Local Level ◽  
Free State ◽  
Court Cases ◽  
In De Praktijk ◽  
French Speaking ◽  
Congo Free State ◽  
The Right ◽  
Belgian Congo

In 1908 verwierf België de souvereiniteit over de voormalige Congo Vrijstaat, die particulier bezit van koning Leopold II was geweest. De nieuwe kolonie kreeg een soort grondwet, het Koloniale Charter. Artikel 3 daarvan bepaalde dat er in Belgisch-Congo taalvrijheid heerste, maar ook dat de Belgen er dezelfde taalrechten en -bescherming zouden genieten als in het moederland. Uiterlijk tegen 1913 moesten speciale decreten de taalregeling in rechtszaken en in de administratie vastleggen. Die afspraak werd niet gehonoreerd. De decreten kwamen er niet en de kolonie werd in de praktijk exclusief Franstalig. Een klein aantal Vlaamse koloniale ambtenaren verzette zich daar tegen en boekte ook beperkte successen, op plaatselijk niveau. Een doorbraak kwam er pas in de nadagen van de kolonie, toen een Vlaams magistraat, Jozef Grootaert, het recht opeiste om in het Nederlands te vonnissen. Pas na een lang en bitter gevecht, uitgevochten tot op regeringsniveau en mee gekleurd door allerlei persoonlijke motieven, werd uiteindelijk in 1956, meer dan veertig jaar later dan afgesproken, een decreet over het gebruik van de talen bij het koloniale gerecht goedgekeurd. Over een decreet i.v.m. bestuurzaken raakte men het niet meer eens voor de onafhankelijkheid van de kolonie in 1960. In het onafhankelijke Congo was er voor het Nederlands geen (officiële) plaats.________The Case of Judge Grootaert and the struggle for Dutch in the Belgian CongoIn 1908 Belgium acquired the sovereignty over the former Congo Free State, which had been the private property of king Leopold II. The new colony was granted a kind of constitution, the Colonial Charter. Article 3 of this charter provided not only that there would be freedom of language in the Belgian Congo, but also that the Belgians in that country would enjoy the same rights and protection of their language as they had in their motherland. The language regulation for court cases and the administration was to be laid down in special decrees by 1913 at the latest. That agreement was not honoured. The decrees failed to be drawn up and in practice the colony became exclusively French speaking. A small number of Flemish colonial officials resisted against this situation and in fact obtained some limited successes on a local level. A breakthrough finally occurred in the latter years of the colony, when a Flemish magistrate, Jozef Grootaert claimed the right to pronounce judgement in Dutch. Only after a long and bitter struggle that was fought out until the bitter end on a governmental level and that was also characterized by all kinds of personal motives, a decree about the use of languages at the colonial court was finally approved in 1956, more than forty years after it had been agreed. It proved to be no longer possible to reach agreement about a decree concerning administrative matters before the independence of the colony in 1960. In the independent Congo Republic no (official) role was reserved for Dutch.

scholarly journals Mussolini Predicted a Fascist Century: How Wrong Was He?

Fascism ◽  
2019 ◽  
Vol 8 (1) ◽  
pp. 1-8 ◽  
Author(s):  
Roger Griffin
Keyword(s):  
Twentieth Century ◽  
World Wide ◽  
Local Level ◽  
Modern World ◽  
Benito Mussolini ◽  
New Developments ◽  
The Many ◽  
The Right ◽  
Wide Community

In the entry on ‘Fascism’ published in 1932 in the Enciclopedia Italiana, Benito Mussolini made a prediction. There were, he claimed, good reasons to think that the twentieth century would be a century of ‘authority’, the ‘right’: a fascist century (un secolo fascista). However, after 1945 the many attempts by fascists to perpetuate the dreams of the 1930s have come to naught. Whatever impact they have had at a local level, and however profound the delusion that fascists form a world-wide community of like-minded ultranationalists and racists revolutionaries on the brink of ‘breaking through’, as a factor in the shaping of the modern world, their fascism is clearly a spent force. But history is a kaleidoscope of perspectives that dynamically shift as major new developments force us to rewrite the narrative we impose on it. What if we take Mussolini’s secolo to mean not the twentieth century, but the ‘hundred years since the foundation of Fascism’? Then the story we are telling ourselves changes radically.

What services are available for the treatment of transsexuals in Great Britain?

2002 ◽  
Vol 26 (6) ◽  
pp. 210-212 ◽  
Author(s):  
S. Murjan ◽  
M. Shepherd ◽  
B. G. Ferguson
Keyword(s):  
Great Britain ◽  
Local Level ◽  
International Standards ◽  
Standards Of Care ◽  
High Court ◽  
Health Authorities ◽  
Legal Situation ◽  
Specialist Services ◽  
Assessment And Treatment ◽  
The Right

AIMS AND METHODWe conducted a questionnaire survey of all 120 health authorities and boards responsible for the commissioning of services for the assessment and treatment of transsexual people in England, Scotland and Wales, in order to identify the nature of the input offered and assess conformity to current international standards of care.RESULTSEighty-two per cent of the commissioning authorities responded and confirmed that most health authorities/boards provide a full service for the treatment of transsexuals, although this would be delivered at a local level in only 20% of cases. However, 11 commissioning authorities gave confused and inaccurate responses and three other health authorities appear to hold views on the commissioning of these specialist services that are not in keeping with the current legal situation and a recent High Court ruling, which establishes the right of transsexual people to NHS assessment and treatment.CLINICAL IMPLICATIONSThere are discrepancies in prioritisation and provision of clinical services for this group that are not standard across Great Britain.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM

2021 ◽  
Vol 1 (7) ◽  
pp. 89-93
Author(s):  
F. S. AGUZAROVA ◽  
Keyword(s):  
Tax Administration ◽  
Land Resources ◽  
Tax Base ◽  
Information Base ◽  
Continued Use ◽  
Tax Benefits

Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.

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