FOUR. The Tax Policy Community: Institutions and Processes

2001 ◽  
pp. 91-112
2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.


2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.


1996 ◽  
Author(s):  
Zmarak Shalizi ◽  
Lyn Squire

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance


2020 ◽  
Vol 26 (2) ◽  
pp. 217-223
Author(s):  
Ioan-Gabriel Popa

AbstractIn order to understand the principles of public procurement in Romania, it is necessary to analyze, on the one hand, the European directives that regulate the actual public procurement and, on the other hand, the context in which the European directives were adopted. Even with the directives in force, the more general provisions contained in the Treaty of the European Economic Community (EEC) in Rome, hereinafter referred to as the Treaty, are applied, as well as many more general principles of law that will guide the interpretation of these directives. The Treaty was adopted in Rome, in 1957 and became applicable from January 1, 1958. It is considered that the source of the principles of public procurement is the Treaty. Even if in Treaty contained no specific provisions regarding the field of public procurement, it reflects the principles and the general framework for the functioning of the single market, a market characterized through the prism of the fundamental freedoms established by the Treaty: the free movement of goods, services, capital and persons. As the field of public procurement is closely linked to the free movement of goods, this principle is promoted and implemented in the practice of this field based on the regulations, directives and decisions of the Community institutions. The role of the free movement of goods is to harmonize the relationships involved in the process of purchasing goods, but also to ensure the homogeneity, coherence and balance of this process.


2019 ◽  
Vol 22 (12) ◽  
pp. 1419-1433
Author(s):  
N.S. Trusova ◽  
Keyword(s):  

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>


2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Helly Ocktilia

This study aims to gain a deeper understanding of the existence of the local social organization in conducting community empowerment. The experiment was conducted at Community Empowerment Institution (In Indonesia it is referred to as Lembaga Pemberdayaan Masyarakat/LPM). LPM Cibeunying as one of the local social institution in Bandung regency. Aspects reviewed in the study include the style of leadership, processes, and stages of community empowerment, as well as the LPM network. The research method used is a case study with the descriptive method and qualitative approach. Data collection was conducted against five informants consisting of the Chairman and LPM’s Board members, village officials, and community leaders. The results show that the dominant leadership style is participative, in addition to that, a supportive leadership style and directive leadership style are also used in certain situations. The empowerment process carried out per the stages of the empowerment process is identifying and assessing the potential of the region, problems, and opportunities-chances; arranging a participative activity plan; implementing the activity plan; and monitoring and evaluating the process and results of activities. The social networking of LPM leads to a social network of power in which LPM can influence the behavior of communities and community institutions in utilizing and managing community empowerment programs. From the research, it can be concluded that the model of community empowerment implemented by LPM Cibeunying Village is enabling, empowering, and protecting.


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