scholarly journals Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019

Studia BAS ◽  
2020 ◽  
Vol 4 (64) ◽  
pp. 69-94
Author(s):  
Paweł Felis ◽  
Waldemar Szymański
Keyword(s):  
Tax Avoidance ◽  
Income Taxes ◽  
Main Criterion ◽  
Tax Collection ◽  
Tax System ◽  
Corporate Income Taxes ◽  
The Third ◽  
Tax Revenues ◽  
Fiscal Efficiency ◽  
Specific Tax

The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific tax avoidance schemes. The first part of the article discusses the factors deter­mining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti-abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.

scholarly journals Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Tax Collection ◽  
Tax System

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

ECONOMIC EFFECTS OF TAXATION BY INCOME TAXES (OUTLINE OF THE PROBLEM)

2019 ◽  
Vol 9 (1) ◽  
pp. 29-49
Author(s):  
Tomasz Wołowiec
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Income Tax ◽  
Income Taxes ◽  
Economic Effects ◽  
Personal Income Tax ◽  
Tax System ◽  
Economic Growth Rate ◽  
Tax Revenues ◽  
Gdp Growth Rate

Public discussions concerning tax system reforms are dominated by the view that lowering taxes is the only panacea for stimulating economic growth. But is this really so? To be able to answer this question we need to examine how the level of fiscal burden and structure of budget tax revenues are correlated with GDP growth rate (27 EU countries, data 2000-2018). A relationship that is particularly examined is the correlation between the level of fiscal burden in personal income tax and economic growth rate. Considerably less attention is paid in various analyses to the influence of the structure of budget tax revenues on economic growth.

scholarly journals Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

1997 ◽  
Vol 37 (1) ◽  
pp. 41-52
Author(s):  
Stephen T. Limberg ◽  
John R. Robison ◽  
Michael S. Schadewald
Keyword(s):  
Income Tax ◽  
Income Taxes ◽  
Conceptual Basis ◽  
Fundamental Change ◽  
Double Taxation ◽  
Tax System ◽  
Tax Havens ◽  
Corporate Income Taxes ◽  
Brazilian Government ◽  
Financial Strategies

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

scholarly journals Can Corporate Income Tax Cuts Stimulate Innovation?

2019 ◽  
Vol 55 (5) ◽  
pp. 1415-1465 ◽  
Author(s):  
Julian Atanassov ◽  
Xiaoding Liu
Keyword(s):  
Income Tax ◽  
Financial Constraints ◽  
Opposite Effect ◽  
Tax Avoidance ◽  
Income Taxes ◽  
Corporate Income Tax ◽  
Corporate Income Taxes ◽  
Corporate Innovation ◽  
Tangible Assets ◽  
Tax Cuts

We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovation. We find a similar but opposite effect for tax increases. Most of the change in innovation occurs 2 or more years after the tax change, and there’s no effect before the tax change. Exploring the mechanisms, we show that tax cuts have a stronger impact on innovation for firms with weaker governance, greater financial constraints, fewer tangible assets, smaller patent stock, and a greater degree of tax avoidance.

scholarly journals Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine

2020 ◽  
Vol 23 (1) ◽  
pp. 89-94
Author(s):  
Natalia Lagodienko ◽  
◽  
Victoriia Palamarchuk ◽  
Vladyslav Hamaiun ◽  
◽  
...  
Keyword(s):  
Tax Evasion ◽  
Negative Impact ◽  
Tax Avoidance ◽  
The State ◽  
Economic Situation ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
The Impact

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy. Conclusions. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.

Transocean and the History of Tax Inversions

2018 ◽  
Vol 34 (1) ◽  
pp. 1-12
Author(s):  
Susan M. Albring ◽  
Randal J. Elder ◽  
Mitchell A. Franklin
Keyword(s):  
Multinational Corporations ◽  
Economic Impacts ◽  
Income Taxes ◽  
Tax Rates ◽  
Corporate Tax ◽  
Corporate Income Taxes ◽  
History Of ◽  
Jobs Act ◽  
The U.S ◽  
Over Time

ABSTRACT The first tax inversion in 1983 was followed by small waves of subsequent inversion activity, including two inversions completed by Transocean. Significant media and political attention focused on transactions made by U.S. multinational corporations that were primarily designed to reduce U.S. corporate income taxes. As a result, the U.S. government took several actions to limit inversion activity. The Tax Cuts and Jobs Act of 2017 (TCJA) significantly lowered U.S. corporate tax rates and one expected impact of TCJA is a reduction of inversion activity. Students use the Transocean inversions to understand the reasons why companies complete a tax inversion and how the U.S. tax code affects inversion activity. Students also learn about the structure of inversion transactions and how they have changed over time as the U.S. government attempted to limit them. Students also assess the tax and economic impacts of inversion transactions to evaluate tax policy.

Udziały jednostek samorządu terytorialnego w podatkach państwowych

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 147-169
Author(s):  
Katarzyna Wójtowicz
Keyword(s):  
Fiscal Federalism ◽  
Final Section ◽  
National Income ◽  
Income Taxes ◽  
Local Revenue ◽  
Advantages And Disadvantages ◽  
Different Types ◽  
Fiscal Efficiency ◽  
Tax Sharing ◽  
Basic Features

The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.

scholarly journals PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Adelina Simanungkalit ◽  
Agus T. Poputra ◽  
Treesje Runtu
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Processing Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Identification Number ◽  
Tax Revenues ◽  
Data Processing Method ◽  
Tax Audit ◽  
Positive Effect

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

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