3. The Federal-Provincial Tax Collection Agreements: Personal Income Tax Coordination. A Background Report

Author(s):  
Douglas G. Hartle
2021 ◽  
Vol 275 ◽  
pp. 01022
Author(s):  
Yiran Tao

In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data. Taxation departments must analyze and apply these data in order to grasp the deficiencies in the current tax management work, so as to take effective measures to improve tax quality and efficiency. This is the focus of the work of the taxation department. In the process of personal income tax collection and management, full application of data mining technology can break through the traditional personal tax collection and management model and improve the level of personal tax collection and management. At the same time, this can also ensure the effectiveness of the tax data verification work, which is positively helpful to improve the tax data application capabilities. This can also provide an effective reference for tax management decision-making. At this stage, the full application of risk-oriented audit methods based on data mining technology can improve the effectiveness of personal income tax collection and management audits. However, it is necessary to pay attention to a comprehensive study of the sources of personal income tax data. At the same time, the taxation department should also discuss the data processing of personal income tax and the review of the rationality, legality, and compliance of personal tax collection, so as to improve the data mining level of China’s personal tax collection and management.


2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.


2020 ◽  
Vol 3 (8) ◽  
pp. 69-72
Author(s):  
F. S. AGUZAROVA ◽  

The article is devoted to the taxation of income of citizens in Russia. The author determined the role and place of the personal income tax, calculating its share in the structure of budget revenues of a particular subject. The ways of improving the taxation of personal income are identified.


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