scholarly journals INFLUENCE OF MENTALITY ON TAX PLANNING IN RK

2020 ◽  
Vol 2 (5(74)) ◽  
pp. 24-27
Author(s):  
A.O. Yakupova
Keyword(s):  
Tax Evasion ◽  
Public Services ◽  
Tax Planning ◽  
Tax Burden ◽  
Trust In Institutions ◽  
The Difference ◽  
The Republic

This article discusses the problems of tax planning and tax evasion in the Republic of Kazakhstan. Various methods of optimizing the tax burden are analyzed and a comparison of this practice with the situation in other countries is given. In many cases, the difference between tax evasion and tax optimization is not clear, for this reason tax optimization and tax evasion are usually considered together, despite their differences. It is concluded that the willingness of taxpayers to pay taxes is related to their trust in institutions, perception of corruption, as well as satisfaction with public services.

scholarly journals Good Tax Governance: A Matter of Moral Responsibility and Transparency

2017 ◽  
Vol 2017 (1) ◽  
pp. 70-88 ◽  
Author(s):  
Hans J.L.M. Gribnau ◽  
Ave-Geidi Jallai
Keyword(s):  
Multinational Corporations ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Moral Leadership ◽  
Current Debate ◽  
Planning Strategy ◽  
The Difference ◽  
Mind Set ◽  
Corporate Social

Abstract Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore. This article offers ethical reflection on the current debate. The general public typically evaluates (aggressive) tax planning in moral terms rather than legal terms. Therefore, multinationals need to reflect on their tax planning strategy next to economic and legal terms also in ethical terms. This article addresses the relationship between society, morality and taxes. The concepts of tax planning, “aggressive tax planning”, “tax evasion” and “tax avoidance” are elaborated on to exemplify the difference between a purely legal and broader approach. In moral terms, aggressive tax planning may imply loss of integrity and trust which may entail certain costs for businesses, such as reputation damage. It will be argued that in order to improve corporate reputation and (moral) leadership, corporate social responsibility (CSR), endorsed by many corporations around the globe, is a helpful tool. Reflection on tax planning in the context of CSR - good tax governance - should foster a moral mind set and enhance accountability and transparency.

scholarly journals Tax saving strategies: Udi Bolos’ Case

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Larissa Ribeiro Soares ◽  
Sabrina Rafaela Pereira Borges
Keyword(s):  
Cost Analysis ◽  
Tax Evasion ◽  
Critical Reflection ◽  
Tax Avoidance ◽  
Careful Analysis ◽  
Tax Planning ◽  
Financial Data ◽  
Tax Burden ◽  
Small Company ◽  
Ethical Reflections

Purpose: Udi Bolos’ case discusses tax planning and the best taxation regime to be adopted by a small company. Methodology: This case uses tax contents and also presents discussions about tax evasion and tax avoidance, showing elements of an ethical-accounting dilemma experienced by many family businesses. Results: Entrepreneur at Udi Bolos, Mr. Marcelo, seeking to reduce his costs, receives two divergent opinions from two accountants: to act within tax legality or to withhold tax. After a careful analysis, the owner realized it is possible to obtain legal savings for the business with a good tax planning. Contributions of the Study: The present case encourages students’ critical reflection on taxation regimes in order to reduce the tax burden paid by companies, being useful for learning concepts in disciplines associated with tax and cost analysis. In addition, ethical reflections are carried out on the accountant’s role in the provision of information and manipulation of economic and financial data.

Tax planning and its impact on the financial situation of economic entities

2021 ◽  
Vol 65 (04) ◽  
pp. 253-256
Author(s):  
Səadət Mahir qızı Məmmədbağırova ◽  
Keyword(s):  
Key Words ◽  
Public Services ◽  
Tax Planning ◽  
Tax Burden ◽  
Financial Situation ◽  
Economic Entity ◽  
Modern Methods ◽  
Additional Burden ◽  
Modern Level

Taxes, which play the most important role in the financing of public services, create an additional burden for taxpayers trying to maximize their benefits. In an environment of globalization and increasing competition, enterprises in particular may be able to implement some strategies to minimize the tax burden. Some businesses use illegal methods, while others try to reduce the tax burden by applying a tax plan. In this regard, it is very important to study the topic at a modern level. Key words: tax planning, economic entity, financial procedures, enterprise strategies, modern methods

scholarly journals The Fiscal Imbalances and Methodological Approaches to Their Assessment

2021 ◽  
Vol 6 (521) ◽  
pp. 219-228
Author(s):  
Y. M. Savchenko ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Competition ◽  
Tax Planning ◽  
Panel Analysis ◽  
Central Concept ◽  
Fiscal Imbalance ◽  
Methodological Approaches ◽  
The Difference ◽  
The Impact

This article generalizes and systematizes approaches to determining the essence of fiscal imbalances and their types, in particular, taking into account and without taking into account the aspect of possible problems in the sphere of fiscal policy. It is also emphasized that when determining the essence of fiscal imbalances, it is important to realize the difference between accounting and financial terms, since analytics in this terminology is also based on different methods of assessing fiscal imbalance. Such deterministic factors of fiscal imbalances as internal tax competition, tax transfer and tax imbalance in general are analyzed. The conception of marginal expenditures of public funds as a central concept in determining fiscal imbalances is characterized. In addition to the traditional types of fiscal imbalances (vertical and horizontal), there is also an imbalance of justice (according to the research of scientist Dolozina I. L.), which is manifested, in particular, in tax evasion, avoidance of taxation (including aggressive tax planning) and income inequality. The generalized classification of types of fiscal imbalances with the characterizations of causes and manifestations of their occurrence is provided. The results of researches of approaches to assessing fiscal imbalances and indicators used are systematized. It is emphasized that the researchers use most of the indicators to assess fiscal imbalances specified in this article to conduct a panel analysis in order to identify the impact of equalization instruments on different territories and groups of taxpayers.

Recommendations of The Ombudsman’s Dilemma: Between Law Enforcement Officials and Protection of Credibility

2018 ◽  
Vol 2 ◽  
pp. 1-12
Author(s):  
Dyah Adriantini Sintha Dewi
Keyword(s):  
Law Enforcement ◽  
Public Service ◽  
Public Services ◽  
Point Of View ◽  
Law Enforcement Officials ◽  
Muslim Majority ◽  
The Republic ◽  
The Government ◽  
The One ◽  
Oversight Body

The Ombudsman as an external oversight body for official performance, in Fikih Siyasah (constitutionality in Islam) is included in the supervision stipulated in legislation (al-musahabah al-qomariyah). Supervision is done so that public service delivery to the community is in accordance with the rights of the community. This is done because in carrying out its duties, officials are very likely to conduct mal administration, which is bad public services that cause harm to the community. The Ombudsman is an institution authorized to resolve the mal administration issue, in which one of its products is by issuing a recommendation. Although Law No. 37 of 2018 on the Ombudsman of the Republic of Indonesia states that the recommendation is mandatory, theombudsman's recommendations have not been implemented. This is due to differences in point of view, ie on the one hand in the context of law enforcement, but on the other hand the implementation of the recommendation is considered as a means of opening the disgrace of officials. Recommendations are the last alternative of Ombudsman's efforts to resolve the mal administration case, given that a win-win solution is the goal, then mediation becomes the main effort. This is in accordance with the condition of the Muslim majority of Indonesian nation and prioritizes deliberation in resolving dispute. Therefore, it is necessary to educate the community and officials related to the implementation of the Ombudsman's recommendations in order to provide good public services for the community, which is the obligation of the government.

386 An Exploratory Study of Bedtime Procrastination and Emotional Regulation Strategies in Insomnia compared to healthy individuals

SLEEP ◽  
2021 ◽  
Vol 44 (Supplement_2) ◽  
pp. A153-A153
Author(s):  
Goeun Kim ◽  
Hyojin Nam ◽  
Huisu Jeon ◽  
Sooyeon Suh
Keyword(s):  
Emotional Regulation ◽  
Severity Index ◽  
Ministry Of Education ◽  
Chi Square ◽  
Healthy Group ◽  
Significant Difference ◽  
Regulation Strategies ◽  
The Difference ◽  
The Republic ◽  
Bedtime Procrastination

Abstract Introduction Bedtime Procrastination (BP) is defined as the behavior of voluntarily delaying going to bed, without having external reasons for doing so. Recent research on procrastination behavior suggests that when negative emotions are elevated, procrastination behaviors can be triggered in order to find pleasure to avoid and alleviate them. Procrastination can also occur when there is difficulty regulating emotions. In addition, the reason for bedtime procrastination may be different depending on whether the individuals present with insomnia. According to previous studies, patients with insomnia may exhibit more pronounced negative avoidance of bedtime due to prolonged sleeplessness. Therefore, this study compared the difference between of the bedtime procrastination and the emotional regulation strategies between the insomnia group and the healthy group. Methods This study was conducted in 582 adults (mean age 23.06 ±2.16 years), 81.6% females. Individuals scoring higher than 15 on the Insomnia Severity Index (ISI) were classified into the insomnia group (n=375), and those less than 15 were classified into the healthy group (n=207). Participants completed the Bedtime Procrastination Scale (BPS), Emotional Regulation Strategies Checklist. Data was analyzed using descriptive statistics, chi square test, and independent t tests. Results The insomnia group had significantly higher bedtime procrastination scores than the healthy group (t=-6.241, p<.001), and also the avoidant/distractive regulation style score was significantly higher (t=-1.969, p<.05). In addition, the score of active regulation style was significantly lower in the insomnia group than in the healthy group (t=3.050, p<.01). There was no significant difference between the two groups in the support-seeking regulation style. Conclusion Based on these results, it was confirmed that there was a difference in the bedtime procrastination and the emotional regulation strategies between the insomnia group and the healthy group. Support (if any) This work was supported by the Ministry of Education of the Republic of Korea and the National Research Foundation of Korea(NRF-2018S1A5A8026807)

Evaluation Changes in Indicators of Oncological Service in Colorectal Cancer in East Kazakhstan Region

2021 ◽  
Vol 9-10 (219-220) ◽  
pp. 11-16
Author(s):  
Yerkezhan Zhadykova ◽  
◽  
Sauirbay Sakhanov ◽  
Dulat Turebayev ◽  
Dariyana Kulmirzayeva ◽  
...  
Keyword(s):  
Colorectal Cancer ◽  
Mortality Rate ◽  
Early Diagnosis ◽  
Stage Iv ◽  
International Agency ◽  
Keywords Colorectal Cancer ◽  
Anti Cancer ◽  
East Kazakhstan ◽  
The Difference ◽  
The Republic

About 3.15 million new cases of colorectal cancer (CRC) are predicted and it is expected that about 1.62 million human will die from this pathology, according to the forecasts of the International Agency for Research on Cancer in 2040. To this aim, an analysis studying studying the indicators of the oncological service for CRC also makes it possible to evaluate the ongoing anti-cancer measures in East Kazakhstan region. Aim. Evaluate some indicators of the oncological service at CRC in East Kazakhstan region in 2009 to 2018. Materials and methods. The research material was data from the Ministry of Health of the Republic of Kazakhstan – annual form No. 7 and 35 regarding CRC (ICD 10 – C18-21) for 2009-2018 in East Kazakhstan region – incidence, mortality, early diagnosis, neglect, morphological verification. A retrospective study using descriptive and analytical methods of biomedical statistics was used as the main method. Results and discussion. For 2009-2018, 3,661 new cases of CRC were registered in East Kazakhstan region for the first time. The incidence of CRC was 25.30/0000 and in dynamics tended to increase from 21.90/0000 (2009) to 25.70/0000 in 2018, the difference was statistically significant (t=1.99 and p=0.047). The mortality rate from CRC tended to decrease from 15.50/0000 to 14.70/0000 (p=0.591), and the average annual mortality rate from CRC was 15.60/0000. The indicators of early diagnosis (the proportion of patients with stage I-II) improved from 58.8% (2009) to 62.3% in 2018, and, accordingly, the indicators of the proportion of neglected patients significantly decreased with stage III (from 25.5% to 20.8%), while with stage IV (from 15.7% to 16.9%) there is a slight increase. The indicators of morphological verification in CRC improved from 90.5% to 98.6% during the studied years. Conclusion. An improvement in the indicators of morphological verification and early diagnosis of CRC was found. The obtained results are recommended to be used for monitoring anti-cancer measures in the region. Keywords: colorectal cancer, incidence, mortality, early diagnosis, neglect, morphological verification.

ORGANIZATION OF THE ACTIVITIES OF THE TAX CONTROL BODIES ON IDENTIFICATION AND PREVENTION OF EVASION FROM THE PAYMENT OF TAXES (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA – ALANIA)

2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Economic Security ◽  
Tax System ◽  
Economic Problems ◽  
Highly Efficient ◽  
Strong State ◽  
The Russian Federation ◽  
The Republic ◽  
North Ossetia

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.

scholarly journals Fostering public accountability in South Africa: A reflection on challenges and successes

2016 ◽  
Vol 12 (1) ◽  
Author(s):  
Pandelani H. Munzhedzi
Keyword(s):  
South Africa ◽  
Public Service ◽  
Service Provision ◽  
Public Services ◽  
Public Accountability ◽  
The Public ◽  
Current State ◽  
Public Service Provision ◽  
The Republic ◽  
The Government

Accountability and oversight are constitutional requirements in all the spheres of government in the Republic of South Africa and their foundation is in the Constitution of the Republic of South Africa of 1996. All spheres of government are charged with the constitutional mandate of providing public services. The level of responsibility and public services provision also goes with the level of capacity of a particular sphere. However, most of the direct and visible services that the public receives are at the local sphere of government. As such, enormous resources are channelled towards this sphere of government so that the said public services could be provided. It is imperative that the three spheres of government account for the huge expenditures during the public service provision processes. The parliaments of national and provincial governments exercise oversight and accountability over their executives and administrations through the Public Accounts Committees, while the local sphere of government relies on the Municipal Public Accounts Committees. This article is theoretical in nature, and it seeks to explore the current state of public accountability in South Africa and to evaluate possible measures so as to enhance public accountability. The article argues that the current public accountability mechanisms are not efficient and effective. It is recommended that these mechanisms ought to be enhanced by inter alia capacitating the legislative bodies at national, provincial and local spheres of the government.

scholarly journals Research on the Role of Tax Planning in Preventing Corporate Tax Risks

2020 ◽  
Vol 4 (4) ◽  
pp. 156
Author(s):  
Yuting Guo ◽  
Qiuping Ouyang ◽  
Min Peng
Keyword(s):  
Business Process ◽  
Tax Planning ◽  
Business Development ◽  
Tax Burden ◽  
Corporate Tax ◽  
Laws And Regulations

<p>Paying taxes according to laws and regulations in the process of business development is an obligation of companies. It is a vital task for companies to reduce tax burden by reasonably applying laws, regulations and policies, which requires tax planning. This article explores the relevant contents of corporate tax planning and tax risks. Firstly, it briefly expounds tax risks and tax planning, then analyzes the causes of tax risks. Finally, the measures are put forward to avoid tax risks in the business process affecting the development of companies.</p>

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