scholarly journals ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL

2020 ◽  
pp. 186-192
Author(s):  
A. V. Ilin
Keyword(s):  
The State ◽  
Tax Burden ◽  
Tax Base ◽  
Tax System ◽  
The Subject

The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of incomplete taxation by tax authorities during tax control. The purpose of the article is to study the completeness of tax calculation by tax authorities during tax control and justify the rejection of a model for compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers. The insufficiency of desk tax audits after the introduction into the tax system of Russia of the limits on the exercise of taxpayer rights to calculate the tax base and (or) the amount of tax has been criticized in the article. It has been indicated to the possibility of incomplete calculation of taxes by the tax authority during tax control as a result of a conspiracy with the taxpayer. It has been concluded about the importance of monitoring the completeness of tax calculation by tax authorities, the need to increase the number of tax audits and abandoning the model of compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers.

EFFICIENCY OF THE STATE FISCAL POLICY

2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Laffer Curve ◽  
State Fiscal Policy

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.

Taxes

2020 ◽  
pp. 146-163
Author(s):  
Kenneth P. Miller
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Burden ◽  
Government Programs ◽  
Tax System ◽  
Revenue Source ◽  
Adequate Funding ◽  
State Tax

This chapter places Texas and California on the national spectrum of state tax policy and shows how they occupy opposite poles. Texas has maintained a low overall tax burden and is one of a small number of states that has steadfastly refused to adopt an income tax. Advocates of the Texas tax system argue that it protects personal freedom, promotes economic growth, and provides the state a crucial advantage in attracting new residents and businesses. Critics say the system is regressive and fails to produce adequate funding for government programs. By comparison, California has embraced a far higher tax burden and a progressive tax structure. Its largest revenue source, the personal income tax, is the highest in the nation. Advocates say California’s tax system generates needed funding for government programs and appropriately shifts the tax burden to those most able to pay, while critics say these taxes are excessive and help drive residents and businesses out of the state.

scholarly journals Tax planning as an effective method to reduce the tax burden of organizations in the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 13007
Author(s):  
Elena Sivolapenko ◽  
Ekaterina Sapozhnikova
Keyword(s):  
Cost Effectiveness ◽  
Economic System ◽  
Russian Federation ◽  
Tax Planning ◽  
The State ◽  
Planning Method ◽  
Tax Burden ◽  
Tax System ◽  
Tax Regimes ◽  
The Russian Federation

Taxes are an integral part of the economic system, not only of any state, but also of each individual organization. The influence of the tax system on the state and development of the economy is an indisputable fact. Tax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an organization, despite its cost-effectiveness, legality and stability. The purpose of this article is to study the tax planning method as an effective tool to reduce the tax burden used by organizations in the Russian Federation. The result of the study is the analysis of the calculations of the tax burden of the organization when applying various tax regimes provided for by the current legislation for individual entrepreneurs.

TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION

2021 ◽  
Vol 2 (2) ◽  
pp. 136-142
Author(s):  
N. A. NAZAROVA ◽  
Keyword(s):  
Social Development ◽  
State Policy ◽  
The State ◽  
Significant Part ◽  
Tax Burden ◽  
Legal Basis ◽  
State Budget ◽  
Tax System ◽  
Economic Entity ◽  
Direction Of Movement

The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for using its services. For this, it is advisable to use the estimated indicator "tax burden". In addition to organizations, the tax burden is also calculated by the tax authorities to control the activities of taxpayers. It is important for the state to monitor both the direction of movement of tax flows and the fact of their receipt into the country's budget, taking into account the financial and economic capabilities of taxpayers, since tax revenues form a significant part of the federal and consoli-dated budget revenues.

scholarly journals O tributo como mecanismo de barganha politica / Taxing as a tool of political bargaining

2017 ◽  
Vol 13 (3) ◽  
pp. 342
Author(s):  
Maurin Almeida Falcão ◽  
Luciana Gualda e Oliveira
Keyword(s):  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Class Division ◽  
Political Bargaining ◽  
Sociopolitical Context ◽  
Definition Of ◽  
Social Wealth

 RESUMOO presente trabalho tem o objetivo de apresentar e analisar o contexto sociopolítico do tributo a partir de uma ênfase voltada para a sua percepção como fato social, jurídico, econômico e político. Em realidade, a argumentação a ser desenvolvida ocorrerá no sentido de harmonizar essas diferentes percepções e demonstrar a importância do ônus fiscal como pedra angular do Estado Democrático de Direito. Não obstante essa perspectiva faz-se necessário apontar a sua utilização como meio de barganha política, ressaltando de passagem, a divisão de classes e a disputa pela riqueza social como variáveis importantes que incidem na definição do perfil do sistema tributário. Nessa direção, o trabalho questiona sobre a accountability do Estado com vistas a preservar os valores do tributo como importante fato social.Palavras-chave: Tributação – Contexto sociopolítico – Barganhas políticas.ABSTRACT This study aims to present and analyze the sociopolitical context of tax from a focused emphasis on their perception as a social, legal, economic and political fact. Thus, the argument will be lead in order to harmonize these different perceptions and demonstrate the importance of the tax burden as a keystone of democratic legal state. Despite this perspective, it is necessary to point out its use as a means of political bargaining, noting in passing the class division and competition for social wealth as important variables that affect the definition of the tax system profile. In this sense, the work questions about the state of accountability in order to preserve the tax values as an important social fact.Keywords: Taxing – Sociopolitical context – Political bargaining.

scholarly journals Evolution of Tax Fairness: From Principle of Finansial Theory to Global Taxation Concept // Evolucija pravičnosti poreza: Od načela finansijske teorije do globalnog koncepta oporezivanja

2017 ◽  
Vol 7 (7) ◽  
pp. 146
Author(s):  
Dinka Antić
Keyword(s):  
Public Goods ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Goods And Services ◽  
Fair Distribution ◽  
National Tax ◽  
Uniform Taxation ◽  
Political Principles ◽  
Tax Fairness

Principle of tax fairness belongs to social-political principles of financial theory. Its application in tax systems of modern countries should ensure a uniform taxation “between the equals” and a redistribution of income and wealth “between the unequals”. The horizontal tax fairness implies that the “equals should be taxed equally”, meaning that the individuals with the same economic force (income, revenue, property) should contribute in equal way to the state for public goods and services received in return. The vertical tax fairness is ensured in a way that individuals are taxed in accordance with their economic force, meaning that the better off should pay higher taxes. Globalisation of financial and economic flows has caused a transformation of principle of tax fairness from national principle necessary for designing a fair national tax system into a global concept of fair taxation, that should ensure a fair distribution of tax burden between countries.

An analysis and evaluation of the taxation level in the Russian Federation on the present stage

2021 ◽  
pp. 14-21
Author(s):  
Е.Е. НОЕВА
Keyword(s):  
Growth Rate ◽  
Russian Federation ◽  
The State ◽  
Assessment System ◽  
Tax Burden ◽  
Negative Consequences ◽  
Tax System ◽  
Analysis And Evaluation ◽  
The Russian Federation ◽  
Per Capita

Налоги являются основным источником бюджетных доходов. Соответственно, от эффективности организации налоговой системы, представляющей собой совокупность установленных налогов и сборов, мер по обеспечению их уплаты, форм налогового контроля и т.д., зависит обеспеченность государства ресурсами, необходимыми для реализации его функций. В данной работе рассматриваются показатели, характеризующие уровень налогообложения в РФ и его изменение за период с 2016 по 2020 г., в том числе под влиянием кризиса, вызванного пандемией. Результаты исследования показали, что уровень налогообложения в России хоть и незначительно, но постоянно рос в течение рассматриваемого периода, вплоть до начала пандемии. На изменение показателя, в первую очередь, повлияло увеличение налоговых изъятий в бюджет в сочетании с уменьшением числа занятых, являющихся основными плательщиками налогов в рамках данной системы оценки. Темп роста показателя среднедушевой налоговой квоты опережает темп роста среднедушевой квоты валового внутреннего продукта (далее – ВВП). Кроме того, отмечено увеличение показателя налогоемкости ВВП. Согласно классификации налоговых систем по уровню налоговой нагрузки, сегодня Россия относится к категории стран с умеренно-фискальной налоговой системой. Таким образом, уровень налоговой нагрузки на экономику и население в РФ можно назвать умеренным, хотя и с тенденцией к увеличению. Повышение уровня налогообложения увеличивает объем налоговых доходов, однако, со временем может привести к негативным последствиям. Дальнейшая реализация бюджетно-налоговой политики в данном направлении потребует соблюдения баланса интересов государства и налогоплательщиков при разработке приоритетов налогового регулирования. Taxes are the main source of budget revenues. Accordingly, the provision of the state with the resources necessary for the implementation of its functions depends on the efficiency of the organization of the tax system, which is a set of established taxes and fees, measures to ensure their payment, forms of tax control, etc. This paper examines the indicators characterizing the level of taxation in the Russian Federation and its change over the period from 2016 to 2020, including under the influence of the crisis caused by the pandemic. The results of the study showed that the level of taxation in Russia, albeit insignificantly, but constantly was growing during the period under review, right up to the start of the pandemic. The change in the indicator, first of all, was influenced by an increase in tax withdrawals to the budget, combined with a decrease in the number of employed, who are the main payers of taxes within the framework of this assessment system. The growth rate of the average per capita tax quota exceeds the growth rate of the per capita GDP quota. In addition, an increase in the rate of tax intensity of GDP was noted. According to the classification of tax systems by the level of tax burden, today Russia belongs to the category of countries with a moderate fiscal tax system. Thus, the level of tax burden on the economy and population in the Russian Federation can be called moderate, although with a tendency to increase. Raising the level of taxation increases the volume of tax revenues, however, over time, it can lead to negative consequences. Further implementation of fiscal policy in this direction will require maintaining a balance of interests of the state and taxpayers when developing priorities for tax regulation.

scholarly journals Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia

2021 ◽  
pp. 26-38
Author(s):  
Aleksei Yur'evich Sekushin
Keyword(s):  
Statistical Data ◽  
Digital Transformation ◽  
Job Market ◽  
Economic Sectors ◽  
Tax Base ◽  
Tax System ◽  
Foreign Experience ◽  
The Subject ◽  
New Instruments ◽  
Positive Nature

The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.

scholarly journals Policy Forum: Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions

2021 ◽  
Vol 68 (4) ◽  
pp. 1069-1082
Author(s):  
Malcolm Gammie
Keyword(s):  
Value Added ◽  
The State ◽  
Business Activity ◽  
Consumption Tax ◽  
Tax Base ◽  
Starting Point ◽  
The Subject ◽  
Eu Directives ◽  
The Uk ◽  
Policy Forum

Most states aim to tax in one way or another the outputs, products, or profits of business activity conducted within their jurisdiction. The scope to tax is limited, however, when the business is based abroad and trades only with persons in the state in question. A starting point in such situations is to consider whether the state can claim jurisdiction over a foreign business to enforce its claims. The next question is whether the subject matter of the tax charge—the tax base—is amenable to the state's jurisdiction. In this respect, different considerations apply in imposing a consumption tax, such as value-added tax (VAT), as compared with a business profits tax. This article looks first at the common-law jurisdictional basis adopted by the English courts before considering the test developed by the UK courts in the 19th and early 20th centuries to determine whether the profits of a business based abroad nevertheless fall within the United Kingdom's taxing jurisdiction. The UK approach to taxing the profits of UK business activity by a foreign business is then contrasted with the approach adopted for VAT as applied, in particular, to the remote supply of digital services from abroad. The United Kingdom's rules currently derive from EU directives, and it remains open whether they will diverge over time following Brexit.

scholarly journals DEVELOPMENT AND IMPLEMENTATION OF METHODOLOGICAL APPROACH TO SUBSTANTIATION OF ECONOMIC AND CADASTRAL VALUE OF COMPLEXCOAL DEPOSITS

2021 ◽  
Vol 1 (37(64)) ◽  
pp. 57-60
Author(s):  
L. Shulyatieva
Keyword(s):  
Coal Mining ◽  
Methodological Approach ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Mineral Extraction ◽  
Geological Conditions ◽  
Mining Complex ◽  
Taxation System ◽  
The Impact

The results of the analysis of the state and the problems of development of the coal mining complex of Russia are given. The analysis of the state of the taxation system of coal mining. The urgency of the problem and the need to link the interests of mining enterprises and the formation of the tax burden on the tax on mineral extraction are substantiated. A methodological approach is proposed to assess the impact of factors that complicate the development of reserves and affect the efficiency of their excavation and improvement of the tax system of coal mining in complex mining and geological conditions, designed to stimulate maximum involvement in the development of reserves within the mining branch of mines.

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