scholarly journals The Comparison of the Excise Tax Policy for Human Development in ASEAN

2019 ◽  
Vol 1 (1) ◽  
pp. 38-63
Author(s):  
M. Zainul Abidin
Keyword(s):  
Human Development ◽  
Tax Policy ◽  
Negative Impact ◽  
The Philippines ◽  
Alcoholic Beverages ◽  
Tax Rate ◽  
Excise Tax ◽  
Excise Duty ◽  
Asean Member ◽  
Brunei Darussalam

The purpose of this paper is to examine the excise policy to support human development inthe ASEAN Member States (AMS). This study uses a qualitative method. The results showedthat the excise tax policy had supported human development in AMS. The humandevelopment index in AMS has improved supported by an increase in the health andlongevity index, as experienced by Singapore, Brunei Darussalam, Malaysia, and Thailand.This is supported by the existence of an excise tax policy that imposes high tariffs and isimposed on various types of negative products. AMS has implemented an excise policy toprotect the health of its citizens through restrictions on the consumption of products thathave a negative impact on the health of individuals and society. Goods subject to exciserelated to health protection include: cigarettes, alcoholic beverages and sweetenedbeverages. The excise policy in AMS varies with the excise tax rate and the types of goodssubject to excise duty. Countries that charge relatively high excise tax rates include:Singapore, Brunei Darussalam, Malaysia, and Thailand. The countries that charge the mostvariety of negative products are Brunei Darussalam, Malaysia, the Philippines andThailand.

TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

2020 ◽  
Vol 3 (3) ◽  
pp. 36-40
Author(s):  
A. A. IDRISOV ◽  
Keyword(s):  
Tax Policy ◽  
Negative Impact ◽  
Tobacco Products ◽  
Excise Tax ◽  
Trade Relations ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

scholarly journals ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER

2018 ◽  
pp. 69-79
Author(s):  
Fedir TKACHYK ◽  
Inna HUTSUL ◽  
Anastasiia ZINKEVYCH
Keyword(s):  
Alcoholic Beverages ◽  
Tax Rates ◽  
Tax Base ◽  
The Sustainable Development ◽  
Excise Tax ◽  
Excise Duty ◽  
Alcoholic Drinks ◽  
Effective Instrument

Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.

scholarly journals Tax Policy and Income Inequality in the Visegrad Countries

2015 ◽  
Vol 61 (6) ◽  
pp. 12-18
Author(s):  
Anna Moździerz
Keyword(s):  
Income Inequality ◽  
Tax Policy ◽  
Negative Impact ◽  
The State ◽  
Consumption Tax ◽  
Tax Reforms ◽  
Tax Rate ◽  
Recent Financial Crisis ◽  
The Impact ◽  
Visegrád Countries

Abstract The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years. One can hypothesise that it is the state that is responsible for the widening inequality, as the state has not sufficiently used the redistributive function of taxation. The purpose of this paper is to study the impact of tax policy on income inequality in Poland, the Czech Republic, Slovakia and Hungary. These so-called Visegrad countries have, in the last several years, carried out some controversial experiments with tax policy, specifically in terms of the flattening of tax progressivity or its replacement with a flat tax, which led to the weakening of the income adjustment mechanism. The imbalance between income tax and consumption tax has contributed to perpetuating income inequality. The verification of tax systems carried out during the recent financial crisis has forced the countries included in this research to implement tax reforms. The introduced changes caused various fiscal and redistributive effects. Analyses show that the changes in income taxation and an increase in the consumption tax rate had the most negative impact on the income and asset situation in Hungary.

scholarly journals Optimal Alcohol Taxes for Australia

2012 ◽  
Vol 15 (2) ◽  
Author(s):  
James J. Fogarty
Keyword(s):  
Relative Price ◽  
Alcoholic Beverages ◽  
Tax Rates ◽  
Tax Rate ◽  
Excise Tax ◽  
Beverage Type ◽  
Optimal Tax ◽  
Pure Alcohol ◽  
Price Responsiveness ◽  
Current Alcohol

The 2010 Australian government tax review suggested Australia move to a uniform excise tax rate for all alcoholic beverages. Here, a model is presented and calibrated that shows the optimal per litre of pure alcohol (LAL) tax rates for beer, wine, spirits, and ready-to-drink spirits are substantially different to both current alcohol tax rates and the uniform tax rate recommended by the tax review. Specifically, given an individual consumer utility model, the best estimate values of the welfare maximising LAL tax rates are: $37 for beer, $11 for wine, $50 for spirits, and $77 for ready-to-drink spirits. The variation in the optimal tax rate across beverage types flows from differences in the externality costs associated with the consumption of each beverage type, and differences in the proportion of moderate consumption and abusive consumption associated with each beverage type. In addition, it is shown that the optimal tax rates are influenced by the range of costs that are considered to be externality costs, and the relative price responsiveness of abusers and moderate consumers.

Areas for improvement in the tobacco excise policy in Ukraine

2021 ◽  
Vol 2021 (5) ◽  
pp. 82-96
Author(s):  
Mykhailo POLIAKOV ◽  
Keyword(s):  
Negative Impact ◽  
Tax Rates ◽  
Tobacco Products ◽  
Tax Rate ◽  
Excise Tax ◽  
Illicit Trade ◽  
Eu Member States ◽  
Excise Taxation ◽  
Business Entities ◽  
States Experience

The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose a risk of boosting illicit trade. The advance payment of excise tax on imported tobacco products, in turn, negatively affects finances of importers due to the working capital diversion. Following that, the priority steps with regard to the excise policy of Ukraine should be aimed at: 1) revision of the existing plan of increasing tax rates on cigarettes by slowing down the growth of tax burden and simultaneous expansion of the plan till 2028; 2) correcting the burdensome reform on excise taxation of EHTP to establish more liberalized tax regime 3) switching to payment of excise tax on imported tobacco products during customs clearance. The mentioned initiatives taking into account a strong need to improve a fiscal situation in Ukraine due to the spread of COVID-19 will reduce a negative impact of increasing excise tax rates and administration procedures on tobacco industry. They will also prevent the growth of illicit trade in tobacco products and thus will contribute to improving the efficiency of tax system and strengthening the confidence of business entities.

Excise tax on fuel in the system of economic instruments for environmental protection

2021 ◽  
Vol 2021 (2) ◽  
pp. 113-126
Author(s):  
Vitalii OSTROVETSKY
Keyword(s):  
Diesel Fuel ◽  
Negative Impact ◽  
Supply And Demand ◽  
Oil Prices ◽  
Petroleum Products ◽  
International Travel ◽  
Tax Rates ◽  
Tax Rate ◽  
Excise Tax ◽  
The Eu

Energy-related CO2 emissions have reached record levels. Such negative trends require intensification of the use of various instruments, economic in particular, which will reduce the negative impact on the ecology , scientific and technological progress and population growth on the planet Earth. One of the most effective and easiest instruments to apply is the excise tax on fuel. In most EU countries, gasoline is subject to an excise tax at rates that are 20-25% higher than the tax rate on diesel fuel. A similar situation is observed in Ukraine. At the same time, it should be noted that excise tax rates in the EU are 3-4 times higher than the rates applied in Ukraine. The world markets are experiencing a collapse in oil prices, as well as gasoline and diesel fuel. The decline in demand is due to the economic consequences of the COVID-19 distribution flow policy. Domestic and international travel is reduced, business and other forms of socio-economic activity are transferred to remote work via the Internet. However, in Ukraine, retail fuel prices remain at the same level. Consequently, producers make profits by taking advantage of changing supply and demand in the relevant markets. Lower excise tax rates in Ukraine compared to the EU, as well as falling world oil prices provide grounds for a gradual increase in excise tax rates on gasoline and diesel fuel in Ukraine. Every 10 Euro increase in the tax rate, other things being equal, will attract UAH 500-600 million to the budget of additional income, increasing the sale price of fuel by 1%. To this end, it is advisable to develop a schedule of such increase, which should be agreed with the main payers of the excise tax on petroleum products (producers and importers), which should be approved in the form of a memorandum or special agreement

Evolution of Excise (Coffee, Tobacco and Beer) over the Years. Its Impact on Consumption for the Period 2010 – 2015

2016 ◽  
Vol 1 (3) ◽  
pp. 113
Author(s):  
Marsida Harremi ◽  
Kostandin Nasto
Keyword(s):  
Consumer Products ◽  
Alcoholic Beverages ◽  
Simple Analysis ◽  
Excise Tax ◽  
Excise Duty ◽  
Product Evolution ◽  
General Terms ◽  
Awareness Raising ◽  
The Republic ◽  
Harmful Effects

This paper aims to make a brief description of the evolution of the excise group - products of coffee, cigarette and beer. An important part of the study also occupies a simple analysis that shows how consumption affects the excise in these groups - consumer products and their effects on the health of consumers. This analysis is based on data from Customs of the Republic of Albania on the imported quantity of coffee, tobacco and beer, for a period 2010 - 2015. The analysis we reach the conclusion that the reduction of the level of excise increase the amount of coffee imported as a result of higher consumption of this product. The cigarette product fluctuations in the level of excise, but in general terms we can say that the cigarette excise tax increase and consequently comes to the imported quantity is reduced. We can say that the reduction of imports have also affected other factors such as the implementation of the Anti - smoking and awareness raising of consumers for having harmful effects of consumption of this product. The same situation applies to the beer product. Reduction of excise affects directly to reduce the quantity of import of this product. Evolution of the levels of excise duty over the years, the group mainly products coffee, tobacco and alcoholic beverages (beer).

scholarly journals THE CORRELATION OF THE HUMAN DEVELOPMENT INDEX (HDI) TOWARDS ECONOMIC GROWTH (GDP PER CAPITA) IN 10 ASEAN MEMBER COUNTRIES

2018 ◽  
Vol 2 (2) ◽  
pp. 40-46
Author(s):  
Elistia Elistia ◽  
Barlia Annis Syahzuni
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Human Development ◽  
Human Development Index ◽  
Gdp Per Capita ◽  
Domestic Product ◽  
Development Index ◽  
Asean Member ◽  
Brunei Darussalam ◽  
Per Capita

Economic growth is an important factor in the economic development of a country. There is a number of factors that can increase economic growth namely human development. The level of human development in a country array in the value of the Human Development Index (HDI). The growth rate of a country appears in the value of the Gross Domestic Product (GDP) per Capita. The influence of human power resources is shown in the value of HDI which is able to influence the level of economic growth in the value of its GDP. This study will examine the effect of HDI on economic growth in 10 (ten) ASEAN member countries during the period 2010-2016, namely Indonesia, Singapore, Malaysia, Thailand, Brunei Darussalam, Philippines, Laos, Vietnam, Myanmar, and Cambodia against its economic growth in its GDP per capita. Several literature studies such Ciobanu Oana (2015), Swaha Shome et.al (2010), Mihu? Loana Sorina (2013), show that there are a relationship and an influence of Human Development Index's value on Gross Domestic Product (GDP) per capita. The result of this research indicates that each country has a strong and significant correlation between HDI and GDP. It is concluded that the level of HDI can affect the GDP per capita. Economic growth makes it possible to reach a high level of human development, on the one hand, increasing levels of human development leading to increase opportunities for economic growth. The causal relationship between economic growth and human development becomes a mutually influential relationship. So it is clear that the human development in the country relates to an influence of economic growth which is seen in per capita income (GDP per capita) which can be an indicator of welfare in the country.

scholarly journals Simulation of Regulation Policies for Fertilizer and Pesticide Reduction in Arable Land Based on Farmers’ Behavior—Using Jiangxi Province as an Example

2018 ◽  
Vol 11 (1) ◽  
pp. 136 ◽  
Author(s):  
Guiying Liu ◽  
Hualin Xie
Keyword(s):  
Tax Policy ◽  
Complex Adaptive System ◽  
Negative Impact ◽  
Arable Land ◽  
Jiangxi Province ◽  
Compensation Policy ◽  
Ecological Compensation ◽  
Tax Rate ◽  
The Government ◽  
Better Than

A multi-agent model for the simulation of arable land management based on the complex adaptive system theory and a Swarm platform was constructed. An empirical application of the model was carried out to investigate the pollution of arable land in Jiangxi Province. Two sets of policies—a fertilizer tax and an ecological compensation scheme—were designed and simulated, and the analysis focused on the control of polluting inputs, mainly chemical fertilizers and pesticides. The environmental effects of each policy were evaluated by simulating farmers’ self-adaptive behaviours in response to the policy in the artificial village of the model. The results showed the following: (1) Both the fertilizer tax policy and the ecological compensation policy somewhat alleviated the negative impact of input factors, such as fertilizers and pesticides, on arable land; (2) if the fertilizer tax policy is implemented, the medium tax rate scheme should be given priority—the effect does not necessarily improve as the tax rate increases, and a high-tax policy will threaten food security in the long term; and (3) if an ecological compensation policy is implemented, high-government-compensation scenarios are better than low-government-compensation scenarios, and the differential-government-compensation scenario is better than the equal-government-compensation scenario, and the differential-government-compensation scenario can lighten the burden on the government.

scholarly journals Transnational Islam, Regional Terrorism, and Military Power: The Rise of Muslim Special Unit in the Philippines Armed Force

2018 ◽  
Vol 2 (2) ◽  
pp. 471
Author(s):  
Bayu Mitra A. Kusuma
Keyword(s):  
Local Community ◽  
Negative Impact ◽  
Hard Core ◽  
Community Support ◽  
The Philippines ◽  
Military Power ◽  
Special Unit ◽  
Brunei Darussalam ◽  
Majority Population ◽  
The Military

The Southern Philippines is known as one of the areas that never get out of conflict. Even in 2017 the public was shocked by the emergence of the Maute group in Marawi which affiliated with ISIS or Daesh transnational terrorists. They undertake a lot of human rights violations such as kidnapping and murder. In addition, terrorist groups that have existed before like Abu Sayyaf often operate by crossing several Southeast Asian countries waters boundary, so the problem is transformed into a regional issue. To face this problem, the Philippines government formed a Muslim special unit in their military power. On the one hand, it’s has a positive impact: (1) Religious and cultural approach will open up a larger dialogue space compared to a conventional military approach; (2) More adaptable and diffuse to gain local community support; and (3) Greatly facilitate coordination and cooperation with the military of Indonesia, Malaysia, and Brunei Darussalam as a country with Muslim majority population. But on the other hand, it’s also has a negative impact: (1) Potential emergence of factions within the military or gap between the Muslim units with other soldier; and (2) Reinforcing the stigma that Muslims are terrorists and must be fought with hard-core Muslim behind military uniform.

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