Agricultural Tax - Condition and Prospects

2013 ◽  
Vol 8 (2) ◽  
pp. 109-120
Author(s):  
Roman Kisiel ◽  
Katarzyna Idźkowska
Keyword(s):  
Statistical Data ◽  
Secondary Analysis ◽  
Tax Burden ◽  
Tax System ◽  
New Approach ◽  
Eu Member States ◽  
The Family ◽  
The Individual ◽  
Taxation System ◽  
The Impact

During the recent years the issues of taxation on the family agricultural farms has been neglected frequently. Currently, with the discussions pending in Poland on the planned changes in that area, the issues of taxation imposed on agricultural farming requires a new approach. The main aim of this paper is to analyze the actual tax burden on farms in Poland and to investigate the impact of agricultural tax on the formation of revenue of local government. However, an important is to consult opinions of the farmers about the individual tax burden farming structures as well as the entire system of taxation. It is important also to propose changes in the tax applied to the Polish agriculture. Suggested by farmers alternatives in the taxation of individual farms can be used as an attempt to adjust the tax system in our country, to the solutions applied in EU member states. The paper presents the analysis of the taxation on family agricultural farms in Poland with particular focus on the agricultural tax. For the purpose of evaluating the actual burdens to the farms resulting from that title and the analysis of the volume of tax revenues to the budgets of selected communes in 2010, the method of secondary analysis of statistical data originating from the commune administration offices situated in the area of Mazowieckie voivodship was applied. It was analyzed the budgetary resolutions and reports on their implementation in the surveyed municipalities. The authors conducted the study using a questionnaire interview. The studies encompassing 200 family agricultural farms aimed at obtaining the opinions from farmers concerning the taxation system in Poland and possibilities of introducing changes proposed by the State. 

scholarly journals DEVELOPMENT AND IMPLEMENTATION OF METHODOLOGICAL APPROACH TO SUBSTANTIATION OF ECONOMIC AND CADASTRAL VALUE OF COMPLEXCOAL DEPOSITS

2021 ◽  
Vol 1 (37(64)) ◽  
pp. 57-60
Author(s):  
L. Shulyatieva
Keyword(s):  
Coal Mining ◽  
Methodological Approach ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Mineral Extraction ◽  
Geological Conditions ◽  
Mining Complex ◽  
Taxation System ◽  
The Impact

The results of the analysis of the state and the problems of development of the coal mining complex of Russia are given. The analysis of the state of the taxation system of coal mining. The urgency of the problem and the need to link the interests of mining enterprises and the formation of the tax burden on the tax on mineral extraction are substantiated. A methodological approach is proposed to assess the impact of factors that complicate the development of reserves and affect the efficiency of their excavation and improvement of the tax system of coal mining in complex mining and geological conditions, designed to stimulate maximum involvement in the development of reserves within the mining branch of mines.

Aftermath Effect Of GST On Consumer Purchasing Power

2019 ◽  
Vol 118 (5) ◽  
pp. 122-131
Author(s):  
S. Thowseaf ◽  
M. Ayisha Millath ◽  
K. Malik Ali
Keyword(s):  
Living Standard ◽  
Purchasing Power ◽  
Percentage Increase ◽  
Defense System ◽  
Key Factors ◽  
Predominant Role ◽  
Tax System ◽  
Significant Difference ◽  
The Individual ◽  
Taxation System

Tax is an important source of income for the country. It is through tax; country strengthens its defense system, infrastructure, and government. Hence, tax system plays a predominant role in developing country’s economy. The complication in taxation system and liberty for taxpayers are key factors generating loopholes for corruption. GST is superior taxation system over VAT but, if neither properly implemented nor scrutinized according to the economy, it is people residing get affected.  GST taxation system is capable of increasing legal transaction, reducing corruption and complexity that exists in current taxation. India is 166th country to adopt GST and GST taxation slab in India is 0%, 5%, 12%, 18% and 28%.  Although average Tax levied is 14.8750% in India, it is 28% tax that is levied for most of the commodities, which are directly or indirectly used in everyday life of common individuals. Despite, GST being favorable to distributor in-terms of profit and government to attain tax by increasing legal transaction through invoice. It is noted that for the same percentage of taxation, the amount does not vary for VAT and GST. The tax slab decreased for 71 commodities and no change in 21 commodities; there has been an increase in tax slab for 60 commodities. 26% taxation was levied for most commodities considered was currently levied by 28% taxation which is greater than before. It was found that average tax percentage reduced was calculated to be 6.07143. The average tax percentage increase was calculated to be 4.7833 percentage for the considered commodities. The overall tax average tax percentage is estimated to be 14.8750% which does not have a significant difference concerning tax levied before GST, which was calculated to be 15.7829% for considered commodities. Therefore, the consumer purchasing power and overall living standard of the individual in India will remain almost same.

scholarly journals Corruption, Taxation and the Impact on the Shadow Economy

Economies ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 18 ◽  
Author(s):  
Daniel Němec ◽  
Eva Kotlánová ◽  
Igor Kotlán ◽  
Zuzana Machová
Keyword(s):  
Tax Evasion ◽  
Capital Accumulation ◽  
Shadow Economy ◽  
Labour Force ◽  
Destructive Effect ◽  
Eu Member States ◽  
Initial Assumption ◽  
The Individual ◽  
The Impact

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an extended DSGE model, it confirms the initial assumption that an increase in perceived corruption supports the shadow economy’s growth, but at the same time, it demonstrates that corruption and especially its perception has a significantly different effect on two key areas—the capital accumulation and the labour force size. It further identifies another sector of the economy representing taxes which are prone to tax evasion while asserting that corruption has a much more destructive effect on this sector of the economy, offering generalized implications for other post-communist EU member states in a similar situation.

scholarly journals Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries

2020 ◽  
Vol 65 (4) ◽  
pp. 531-553
Author(s):  
Éva Bonifert Szabóné
Keyword(s):  
Income Tax ◽  
Policy Instruments ◽  
Degree Of Approximation ◽  
Personal Income ◽  
Tax Burden ◽  
Personal Income Tax ◽  
It Use ◽  
Tax System ◽  
Tax Systems ◽  
The Impact

Due to the numerous factors that can influence the impact of the tax system and redistribution, there is no single correct answer to the question of which composition of economic policy instruments needs to be applied to achieve a desired redistributive effect. The general aim of the study is to investigate in relation to the quantifiable parameters of income tax systems, whether the consideration of the aspects of fairness and justice does have an excessively negative effect on the simplicity of tax systems. The study investigates the possibilities of simplifying the personal income tax system’s composition in some Central and Eastern European countries, while tax burden curves of the system remain as constant as possible. To this end, the study sets up a theoretical, simplified tax model, the parameters of which are determined by a computer program, in order to generate tax burden curves corresponding most closely to the curves of the real tax system. Based on the analysis, it can be established that the theoretical system – in some cases with restrictions – provides a good approximation to the tax burden curves of the investigated countries. The chosen simple model has a good degree of approximation to a real system that does not have significant breakpoints in its tax burden curves, nor does it use a taxation method that fundamentally modifies the system (e.g., splitting). Practical examples help to understand that a complex personal income tax system in a given country is not necessarily the only possible solution to achieve a given tax burden curve, the function may be reproduced with a good approximation constructed from simpler basic elements.

scholarly journals The impact of forms of unemployment on the social conditions in the Palestinian society from the point of view of the Palestinian youth in the current period between 2015 – 2019: تأثير أشكال البطالة على الأوضاع الاجتماعية في المجتمع الفلسطيني من وجهة نظر الشباب الفلسطيني في الفترة الزمنية الحالية ما بين 2015 – 2019م

2019 ◽  
Vol 3 (12) ◽  
Author(s):  
Abdelmajid Nayif Alawneh
Keyword(s):  
Low Income ◽  
Point Of View ◽  
Social Conditions ◽  
The Social ◽  
The Family ◽  
Palestinian Society ◽  
Individual Family ◽  
The Future ◽  
The Individual ◽  
The Impact

    The research aims to study the impact of unemployment on the social conditions in the Palestinian society from the point of view of the unemployed youth, especially in the current time period (2019), the researcher used the descriptive analytical method, and the research community consists of young people in the governorate of Ramallah. The researcher used the questionnaire tool, and the data were analyzed by the analysis program (SPSS). It was found that the majority of youth are unemployed, they are middle age, single and large families, urban residents, people with specialties and low income. As for the results of the research, there was an increase in the impact of the forms of unemployment on the social conditions of the individual, family and society and their outlook towards the future, came the highest degree on the social conditions of the individual (6. 90%) and then the social conditions of the family (3. 83%), Followed by the societal conditions to reach the value (78%), came the lowest values ​​for the outlook for the future, which amounted to (67%). Some of the features of the impact of unemployment, including the tension, anxiety and frustration of the young group. As for the nature of the relationship between the variables of the study, there was a statistically significant relationship between the combined unemployment and the low income, between the apparent, persuasive and compulsory unemployment, and the individual, family and societal situations and the outlook for them. At the end of the research a number of recommendations were made, most notably the need to balance the types of education and activate the social and cultural role of the family.  

Business Enterprise and the Great Depression in Brazil: A Study of Profits and Losses in Textile Manufacturing

1992 ◽  
Vol 66 (2) ◽  
pp. 335-363 ◽  
Author(s):  
Stephen H. Haber
Keyword(s):  
Great Depression ◽  
Statistical Data ◽  
Previous Literature ◽  
Cotton Textile ◽  
Business Enterprise ◽  
Accounting Data ◽  
Textile Manufacturing ◽  
The Great Depression ◽  
The Individual ◽  
The Impact

This article employs previously unused accounting data and manuscript censuses to determine the impact of the Great Depression on Brazil's most important cotton textile manufacturers. It argues that the Great Depression, when viewed at the level of the individual business enterprise, had far more serious consequences than the previous literature, which relied on aggregate statistical data, suggests. The analysis presented here leads to the conclusion that Brazil's major cotton firms were in serious trouble prior to the 1929 Crash and that they took longer to recover than most other studies of Brazilian industrialization have indicated.

Researching Telework

2000 ◽  
pp. 255-276 ◽  
Author(s):  
Nicole B. Ellison
Keyword(s):  
Organizational Culture ◽  
State Of The Art ◽  
The State ◽  
Future Research ◽  
Scholarly Literature ◽  
Home Based ◽  
The Family ◽  
The Individual ◽  
The Impact

This chapter examines the state of the art in telework research. The author reviews the most central scholarly literature examining the phenomenon of telework (also called home-based work or telecommuting) and develops a framework for organizing this body of work. She organizes previous research on telework into six major thematic concerns relating to the definition, measurement, and scope of telework; management of teleworkers; travel-related impacts of telework; organizational culture and employee isolation; boundaries between “home” and “work” and the impact of telework on the individual and the family. Areas for future research are suggested.

The Impact of Disability: A Family Crisis

1982 ◽  
Vol 13 (3) ◽  
pp. 25-29 ◽  
Author(s):  
Susan Reagles
Keyword(s):  
Social Adjustment ◽  
Typical Pattern ◽  
Family Crisis ◽  
The Family ◽  
Individual Family ◽  
Adjustment To Disability ◽  
The Individual ◽  
Adjustment Issues ◽  
The Impact

A disability experienced by one family member impacts on all individuals in the family unit and influences their typical pattern of interaction. The process of individual and family adjustment to disability, a family crisis, is seen in a case study of Sam and his diagnosis of multiple sclerosis. The individual, family and social adjustment issues, including redefinition of family, social, sexual and work roles, are examined in a real live context. Tentative recommendations for professionals working with families in which an individual becomes disabled are developed from personal interviews with Sam and his family.

scholarly journals Transformation of the taxation system and its influence on enterprise development in the Republic of

2011 ◽  
Vol 2 ◽  
Author(s):  
Furkat Bazarov
Keyword(s):  
Economic Growth ◽  
Small Businesses ◽  
Tax Burden ◽  
Tax Rates ◽  
Enterprise Development ◽  
Tax System ◽  
The Republic ◽  
Tax Changes ◽  
Taxation System ◽  
Small Business Taxation

The research studies impacts of new tax changes to the small businesses, unemployment and to economic growth in Uzbekistan. The study shows that the tax policy directed on perfection of tax mechanisms, reduction of tax rates aimed to raise economic efficiency of manufacturing and increasing individual income. As a result from year to year the tax burden is reduced and the taxation order becomes simpler. Empirical analysis shows that only for last seven years the general tax burden in economy was reduced with 40 to 27 percent. The author found problems existing in small business taxation and generalizes recommendations for simplification of tax system and tax administration. 

Sign in / Sign up

Export Citation Format

Share Document