scholarly journals Tax System and Rates in the Republic Of Kosovo and Their Comparison with the Balkan Countries

Author(s):  
Refik Kryeziu
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.


2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  

The article is devoted to the study of the features of the organization of control over tax evasion (on the example of the Republic of North Ossetia-Alania). The main dangers for the tax system of the Russian Federation are identified. It is concluded that the efficiency of the state's tax system is one of the main indicators of its economic security. A highly efficient tax system with a well-established mechanism of tax control is a mandatory component in the formation of a strong state characterized by sovereignty, independence, the ability to defend itself and the means to solve socio-economic problems.


Author(s):  
М.Ж. Даниярова ◽  
С.Б. Глазунова ◽  
M. Daniyarova ◽  
S. Glazunova

В статье отмечается, что действующая налоговая политика как регулятор экономики, не выполняет в полной мере своей стимулирующей функции. В этой связи возникает настоятельная необходимость исследования и анализа действия механизма функционирования налоговых отношений с позиции социально-экономических проблем в сочетании с национальными особенностями Казахстана, накопленным отечественным опытом налоговой политики и сложившейся модели хозяйствования. Авторами статьи отмечается, что, будучи материальными носителями налоговых отношений, рассматриваемые финансовые ресурсы, представляют собой находящиеся в руках государства и имеющие форму фондов денежных средств целевого назначения. Их размер выступает важной характеристикой экономического и социального развития страны, а рациональное использование во многом определяет темпы общественного прогресса. Проведен анализ динамики ВВП и объема промышленности, доходов государственного бюджета Республики Казахстан за 2011-2020 годы, налоговых поступлений и размера недоимки по видам налогов за ряд лет. Выделено, что основными направлениями совершенствования налогового механизма и налоговой системы должны быть: предоставление налоговых каникул для малого бизнеса, рассрочка уплаты НДС, снижение налогообложения на дивиденды и прибыль при продаже ценных бумаг, увеличение предельного объема годового оборота для перехода на упрощенную схему взимания налогов и др. В статье предложены конкретные рекомендации по увеличению доходной части государственного бюджета, совершенствованию налоговой системы Казахстана. The article notes that the current tax policy as a regulator of the economy does not fully fulfill its stimulating function. In this regard, there is an urgent need to study and analyze the operation of the mechanism of the functioning of tax relations from the standpoint of socio-economic problems in combination with the national characteristics of Kazakhstan, the accumulated domestic experience of tax policy and the established economic model. The authors of the article note that, being the material carriers of tax relations, the considered financial resources are in the hands of the state and in the form of funds of targeted funds. Their size is an important characteristic of the country's economic and social development, and their rational use largely determines the rate of social progress. The analysis of the dynamics of GDP and the volume of industry, revenues of the state budget of the Republic of Kazakhstan for 2011-2020, tax revenues and the amount of arrears by types of taxes for a number of years is carried out. It is highlighted that the main directions of improving the tax mechanism and tax system should be: providing tax holidays for small businesses, payment by installments of VAT, reducing taxation on dividends and profits when selling securities, increasing the maximum volume of annual turnover for the transition to a simplified tax collection scheme, etc. The article offers specific recommendations for increasing the revenue side of the state budget, improving the tax system in Kazakhstan.


2022 ◽  
pp. 191-208
Author(s):  
Bruno Ferreira Costa

The accession of the Balkan countries to the European Union is a desire and objective of several political leaders and a commitment of the European institutions themselves. This path represents one of the objectives of the Republic of Serbia, and negotiations are currently taking place regarding compliance with the different accession chapters. Serbia's integration entails several challenges, being a decisive instrument to heal the wounds of the Balkan War and an opportunity to rebuild political, social, diplomatic, and economic relations across the region. This chapter sets out to discover these challenges and seeks to analyze the current moment of negotiation, outlining the possible paths for the country's integration into the European Union and the respective impact on subsequent negotiations with other Balkan States. Among the remaining doubts regarding the integration of the Serbian State and the conviction that the path of the European Union inevitably passes through this integration, what challenges will the negotiation face in the coming years?


InterConf ◽  
2021 ◽  
pp. 26-37
Author(s):  
Maria Hămuraru ◽  
Alina Cojocaru

This article reveals the comparative analysis of the tax system from Denmark and Norway which, although have a progressive tax system, also have a high level of social and economic well-being. The premise for the welfare state in Denmark and Norway lies in the awareness of all economic agents, including households, that taxes and fees contribute to ensuring sustainable development. Sustainable development represents all forms and methods of socio-economic development, focused on ensuring the balance between social, economic, ecological aspects and the elements of natural capital. Furthermore, there are researched ways to bond the tax system in the Republic of Moldova to international practices in order to ensure a high level of quality of life and sustainable development.


2011 ◽  
Vol 2 ◽  
Author(s):  
Furkat Bazarov

The research studies impacts of new tax changes to the small businesses, unemployment and to economic growth in Uzbekistan. The study shows that the tax policy directed on perfection of tax mechanisms, reduction of tax rates aimed to raise economic efficiency of manufacturing and increasing individual income. As a result from year to year the tax burden is reduced and the taxation order becomes simpler. Empirical analysis shows that only for last seven years the general tax burden in economy was reduced with 40 to 27 percent. The author found problems existing in small business taxation and generalizes recommendations for simplification of tax system and tax administration. 


2019 ◽  
Vol 30 (6) ◽  
pp. 1575-1579
Author(s):  
Biljana Radovanović ◽  
Gordana Stojmenović

In the upcoming period, the Republic of Serbia should provide financial resources in the amount of about EUR 10 billion for the field of environmental protection in order to harmonize standards with EU standards in the same area and in that way bring it closer to joining the European peoples' community. Analyzing existing sources and levels of environmental financing, there are major problems that the Republic of Serbia has to overcome in order to join the European Union. It is necessary to adopt strategies in the field of climate change, air pollution and waters of the Republic of Serbia, and that the Ministry of Environmental Protection should be given greater authority. One of the most common and most sophisticated sources of financing environmental protection is found in fiscal conditions, primarily in ecological taxes, fees and taxes collected within the tax system of the Republic of Serbia.


2020 ◽  
Vol 16 (3) ◽  
pp. 467-477
Author(s):  
A.Yu. Sheina ◽  
R.R. Bakirova ◽  
S.M. Masich

Subject. We analyze the effect of the tax system on the social policy of the State. Objectives. The study aims to assess the tax system as a factor of government’s social policy. Methods. We employ methods of systems analysis, including qualitative, quantitative, factor analysis, generalization methods, comparison, as well as economic and statistical methods. Statistical reporting of the Federal Tax Service of Russian Federation, the Ministry of Finance of the Republic of Bashkortostan, and laws and regulations served as empirical and information basis of the study. Results. We considered the classification of tax instruments for implementing the social policy of the tax system, and indicators of social policy efficiency; identified areas for stirring up the social function of taxes. They include the use of personal income tax as a tool of State social policy through the separation of taxpayer income to apply progressive tax rates based on the analysis of statistical data on taxpayers’ size and per capita income behavior. The paper defines the main factors of changes in the modern social policy of the Russian Federation. Conclusions. At the present stage of tax system development, the paper highlights the increased level of social awareness. It is manifested in increased social control over effective functioning of State institutions. This control focuses on the quality of public services, cost effectiveness, and improved living standards.


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