ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals La Cultura Tributaria En México Como Instrumento De Identidad Nacional

Xihmai ◽  
2019 ◽  
Vol 13 (26) ◽  
Author(s):  
Eduardo Trejo Lino [1]
Keyword(s):  
The State ◽  
Civic Responsibility ◽  
Tax Administration ◽  
Tax Collection ◽  
Identidad Nacional ◽  
Financial Activity ◽  
The Social ◽  
Legal Consequences

ResumenEl artí­culo examina la actividad financiera del Estado en relación con el civismo fiscal que tienen los contribuyentes en nuestro paí­s, teniendo como premisa los datos de la recaudación que se llevan a cabo sin que se ejerzan facultades de fiscalización, proporcionados por el Servicio de Administración Tributaria, analizando si en el cumplimiento de las obligaciones fiscales existe una cultura tributaria y si esta se puede fomentar sin que medie el temor a consecuencias legales ante su incumplimiento y su función como paradigma de reconstrucción del tejido social y de la identidad nacional.Palabras clave: Actividad Financiera, Contribuciones, Gasto Público, Obligación Fiscal, Ingresos Fiscales, Civismo Fiscal, Cultura Tributaria,Identidad Nacional. AbstractThis article examines the financial activity of the State in relation with the civic responsibility that all contributors have in our Country, having in consideration that the data of the tax collection is carried out without the powers of taxation being exercised by the Tax Administration Service (Servicio de Administración Tributaria), analyzing if in the fulfillment of the fiscal obligations, a tributary tax culture exists among the citizens, and if it can be promoted without the fear of legal consequences to a breach or failure, and its function as a paradigm of reconstruction of the ”social tissue” and the National Identity.Palabras clave: Actividad Financiera, Contribuciones, Gasto Público, Obligación Fiscal, Ingresos Fiscales, Civismo Fiscal, Cultura Tributaria,Identidad Nacional.    [1] Licenciado en Derecho por la Universidad Nacional Autónoma de México. Maestro en Derecho Fiscal por la Universidad del Valle de México. Candidato a Doctor en Polí­tica Criminal por la Universidad Popular Autónoma de Veracruz. Ha cursado diversos seminarios, cursos y diplomados en materia jurí­dica; se ha desempeñado como Abogado Postulante desde 1990. Asesor Jurí­dico del Municipio de Villa de Tezontepec, Hidalgo, del Municipio de San Agustí­n Tlaxiaca, Hidalgo,y del Municipio de Molango de Escamilla, Hidalgo. Director Jurí­dico de Complejo Agropecuario Industrial de Tizayuca, S.A. de C.V., Grupo Real de Ganaderos S.A. de C.V., y Unión de Crédito Agroindustrial y Comercial de Tizayuca. Profesor de la Maestrí­a en Derecho Civil, de la Licenciatura en Derecho y de la Maestrí­a en Derecho Fiscal del Instituto Tecnológico Latinoamericano del Estado de Hidalgo.

scholarly journals Some features of the fight against tax evasion

2020 ◽  
pp. 72-78
Author(s):  
Nailya Shevko ◽  
Gulnara Hadiullina
Keyword(s):  
Public Sector ◽  
Research Methods ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
Theoretical Research ◽  
State Budget ◽  
The Public ◽  
Fair Competition

Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to replenish the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.

scholarly journals The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria

2018 ◽  
Vol 5 (8) ◽  
pp. 86
Author(s):  
Emmanuel Stephen N
Keyword(s):  
Tax Evasion ◽  
Pearson Correlation ◽  
Rank Correlation ◽  
Tax Avoidance ◽  
Primary Source ◽  
The State ◽  
The Body ◽  
Tax Administration ◽  
Revenue Generation ◽  
The Impact

Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>

scholarly journals СОЦІАЛЬНО-ВІДПОВІДАЛЬНІ АСПЕКТИ АДМІНІСТРУВАННЯ ПОДАТКІВ: ВАЖЕЛІ ПРОТИДІЇ УХИЛЕННЮ ВІД ОПОДАТКУВАННЯ

2021 ◽  
pp. 39-47
Author(s):  
Ганна Сергіївна Ліхоносова ◽  
Катерина Романівна Мартиненко
Keyword(s):  
Informal Sector ◽  
Informal Economy ◽  
Tax Evasion ◽  
The State ◽  
Practical Significance ◽  
Tax Administration ◽  
Socially Responsible ◽  
Tax System ◽  
Independent Analysis ◽  
The Stability

No country in the world, no matter how hard it tries, could not, cannot and will not be able to get rid of the informal economy. The reality is that today, according to various experts, from one third to more than half of Ukraine's GDP is created in the informal sector of the economy. The informal economy in Ukraine is not a separate phenomenon, but the result of a systemic economic crisis, it affects all areas of economic activity, including the efficiency of the tax system, which in turn affects the stability and power of the state. For its part, one of the signs of the effectiveness of the tax system is the scale of the use of tax evasion schemes. The purpose of the article is to study the processes of tax administration from the standpoint of providing socially responsible service of the state fiscal service of Ukraine, the use of levers to combat tax evasion, provide recommendations for reducing the informal sector and the main schemes of tax evasion in Ukraine. The subject of the study is the informal sector and methods of preventing one of the consequences - tax evasion. Methods used in the study: systems analysis, economic and statistical methods, information processing, the method of logical generalization of results, expert assessments, etc. Presenting main material. The article examines the main trends in employment in the informal sector of the national economy. The essence of the concept of tax evasion and the reasons for it were revealed. The most common schemes as a result of which the budget of Ukraine suffers the greatest losses are indicated, during which proposals to improve tax administration as a significant lever for minimizing tax offenses in the field of tax evasion within the informal sector of the economy were identified. The practical significance of the obtained results lies in the possibility of using the developed recommendations for independent analysis of the economic situation in Ukraine. Conclusions and further prospects of the study. An analysis of various tax evasion mechanisms has shown that most of them are due to lack of control by fiscal authorities, weak level of development of the system of electronic administration of goods and funds between businesses and the inability to properly calculate and pay taxes. Therefore, from the proposed recommendations to reduce the amount and loss of the budget from tax evasion schemes within the informal sector of the economy, we can highlight that consistency is key. First of all, according to the priorities arising from the current rating, these are measures aimed at combating aggressive tax planning. This should be followed by the completion of VAT administration reform and, importantly, a further significant reduction in the share of the state, which should provide fiscal space for a significant reduction in income tax and abolition of labor tax, but this takes more time due to various problems in the country.

scholarly journals Evasão tributária, a Base de Cálculo do ITBI e a Tipicidade no Direito Tributário Brasileiro

2020 ◽  
pp. 165-199
Author(s):  
Jeferson Teodorovicz
Keyword(s):  
Tax Evasion ◽  
Property Tax ◽  
The Other ◽  
Tax Law ◽  
Tax Administration ◽  
Tax Collection ◽  
Basic Principles ◽  
Tax Legislation ◽  
Other Hand

RESUMOO presente estudo investiga a problemática da evasão tributária frente à determinação da base de cálculo do imposto sobre transmissão de bens imóveis (ITBI), de competência municipal e distrital no Brasil, a partir de revisão bibliográfica, legislativa e jurisprudencial. O método adotado no presente trabalho aproxima-se do dedutivo, sem, porém, afastar-se de pontuações indutivas – inclusive com considerações críticas ao objeto de investigação. Particularmente, o ponto central da pesquisa refere-se à análise de medidas de combate à evasão tributária adotadas pela administração tributária municipal no que tange à simulação frente ao ITBI na legislação tributária brasileira, especialmente considerando-se alternâncias legais – e infralegais - na consideração da base de cálculo do imposto. Concluiu-se que, embora as medidas legais e infralegais adotadas para combater as práticas evasivas fiscais colaborem, se respeitados certos limites, à racionalização e à eficiência da tributação, sobretudo para averiguar a efetiva manifestação de capacidade contributiva do contribuinte, de modo geral, por outro lado, tal esforço arrecadatório não deve relativizar o respeito aos princípios basilares do Direito Tributário Brasileiro, no qual o princípio da reserva da lei em matéria tributária ou princípio da tipicidade tributária se eleva no âmbito da determinação da base de cálculo do ITBI.PALAVRAS-CHAVEITBI; evasão tributária; base de cálculo; tipicidade tributária. ABSTRACTThe present study investigates the problem of tax evasion considering the determination of the calculation basis for the Transmission of Immovable Property Tax (Imposto de Transmissão de Bens Imóveis - ITBI), with municipal and district jurisdiction in Brazil, based on bibliographical, legislative and jurisprudential review. The adopted method in the present research is close to the deductive one, without, however, departing from inductive scores – including critical considerations to the object of this investigation. In particular, the focus of the research is the analysis of measures to combat tax evasion adopted by the municipal tax administration regarding the simulation of ITBI in the Brazilian tax legislation, especially examining the legal and non-legal changes in the consideration of the tax calculation basis. It was concluded that, although the legal and infralegal measures adopted to combat tax evasion collaborate, if certain limits are respected, to the rationalization and efficiency of taxation, especially to verify the effective manifestation of contributory capacity, generally, on the other hand, such a tax collection effort should not relativize respect for the basic principles of Brazilian Tax Law, in which the principle of law reservation in tax matters or principle of tax typicity is raised in the scope of determination of the calculation basis of ITBI.KEYWORDSITBI; tax evasion; calculation basis; tax typicity.

scholarly journals Application of digital tools to enhance tax administration processes

2021 ◽  
Vol 106 ◽  
pp. 01024
Author(s):  
Lyudmila Ripol-Saragosi ◽  
Ekaterina Gomeleva
Keyword(s):  
The State ◽  
Digital Tools ◽  
Tax Administration ◽  
Automated Systems ◽  
State Budget ◽  
Digital Resources ◽  
Existing Problems ◽  
Synchronous Interaction ◽  
The Subject ◽  
Tax Payments

The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administrations on the transfer of necessary data, and others. The main platforms and automated systems used in the practice of tax administration are characterized. Examples of use and statistics of the positive dynamics of tax collection after the introduction of digital resources are given. The ways of overcoming the existing problems, the solution of which will increase the efficiency of tax administration, thereby reduce arrears, increase the collection of tax payments and, as a consequence, increase the revenue side of the state budget.

scholarly journals Assessing the Personal Income Tax as a Fiscal Indicator

2021 ◽  
Vol 2 (517) ◽  
pp. 279-285
Author(s):  
I. V. Hnydiuk ◽  
◽  
L. V. Umanets ◽  
T. V. Goncharenko ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Administration ◽  
Cash Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax Revenues ◽  
Real Value ◽  
Fiscal Efficiency

The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of the research, the authors calculated the fiscal significance of personal income tax in terms of the State budget, which tends to increase and the fiscal significance of personal income tax in terms of the GDP of the State. Also, the analysis of the efficiency of collecting tax revenues using a number of coefficients, one of which is the coefficient of personal income tax collection, is carried out. Having estimated the mobilized amount of personal income tax revenues and tax revenues to the budget from the planned ones, it is proved that the efficiency of personal income tax administration is quite significant and close to 1. That is, the level of expenditures of the population for the maintenance of apparatus of the State Tax Service of Ukraine decreases at a faster pace than the population itself, which can be considered as a positive point. As result of the carried out analysis of the fiscal efficiency of personal income tax, it is concluded that the tax administration under a certain system of implemented tax decisions is deteriorating, and the fiscal significance of personal income tax in both the State’s budget and GDP is reducing, while the real value of revenues from this tax is decreasing. Assessing the efficiency of personal income tax according to the above indicators will allow to more accurately plan the receipt of this tax to the budget, will facilitate in the development of measures to improve the regulatory and fiscal action of personal income tax, eliminate deficiencies in the taxation mechanism, form a rational structure of tax revenues to the budget, and contribute to the development of an efficient tax policy.

scholarly journals TAX EVASION AND MONEY LAUNDERING AS A SET OF CRIMINAL OFFENCES

2021 ◽  
pp. 38-50
Author(s):  
Nataļja Pašina ◽  
Edgars Golts
Keyword(s):  
Money Laundering ◽  
Criminal Law ◽  
Tax Evasion ◽  
Criminal Liability ◽  
The State ◽  
State Budget ◽  
Virtual Currency ◽  
Legal Norms ◽  
National Budget ◽  
Legal Literature

Article is the author's cooperation project after the coauthor's successful master's defence, by supplementing the study with new knowledge. Based on the assessment of the “MONEYVAL” Committee on the Prevention of Money Laundering and Terrorism Financing of the Council of Europe, Latvia faces and continues to face the risks of money laundering and terrorist financing. In order to alleviate these risks, various measures are being taken in the State, including by making amendments to the laws and regulations and directly in the Criminal Law and the Law on the Prevention of Money Laundering and Terrorism and Prohibition Financing. Tax evasion is a predicative offence laid down in article 218 of the Criminal Law, committing and legalizing funds, thus committing a criminal offence in article 195 of the Criminal Law – money laundering. In view of the fact that tax collection provides revenue in the national budget, the risks of tax evasion are considered to be a significant encroachment on public and public interest. The consequences of tax evasion affect the entire company, in the interest of which it is expected that the State budget receives all the payments due to it. In protecting the public budget and public welfare, the legislature established criminal liability for offences in the field of taxation. The object of the Master's work is the settlement of criminal relations in the field of taxation and the economy. The subject of the Master's work is the criminal legal norms of criminal offences such as tax evasion and money laundering, law doctrine and jurisprudence. The work analysed the provisions of criminal law, compiled legal literature findings and case law. In addition, there is a view of the problem of the problem of criminal law in connection with the confiscation of virtual currency, as well as the risks of tax evasion, identified problems, gaps and offered solutions.

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