scholarly journals СОЦІАЛЬНО-ВІДПОВІДАЛЬНІ АСПЕКТИ АДМІНІСТРУВАННЯ ПОДАТКІВ: ВАЖЕЛІ ПРОТИДІЇ УХИЛЕННЮ ВІД ОПОДАТКУВАННЯ

2021 ◽  
pp. 39-47
Author(s):  
Ганна Сергіївна Ліхоносова ◽  
Катерина Романівна Мартиненко
Keyword(s):  
Informal Sector ◽  
Informal Economy ◽  
Tax Evasion ◽  
The State ◽  
Practical Significance ◽  
Tax Administration ◽  
Socially Responsible ◽  
Tax System ◽  
Independent Analysis ◽  
The Stability

No country in the world, no matter how hard it tries, could not, cannot and will not be able to get rid of the informal economy. The reality is that today, according to various experts, from one third to more than half of Ukraine's GDP is created in the informal sector of the economy. The informal economy in Ukraine is not a separate phenomenon, but the result of a systemic economic crisis, it affects all areas of economic activity, including the efficiency of the tax system, which in turn affects the stability and power of the state. For its part, one of the signs of the effectiveness of the tax system is the scale of the use of tax evasion schemes. The purpose of the article is to study the processes of tax administration from the standpoint of providing socially responsible service of the state fiscal service of Ukraine, the use of levers to combat tax evasion, provide recommendations for reducing the informal sector and the main schemes of tax evasion in Ukraine. The subject of the study is the informal sector and methods of preventing one of the consequences - tax evasion. Methods used in the study: systems analysis, economic and statistical methods, information processing, the method of logical generalization of results, expert assessments, etc. Presenting main material. The article examines the main trends in employment in the informal sector of the national economy. The essence of the concept of tax evasion and the reasons for it were revealed. The most common schemes as a result of which the budget of Ukraine suffers the greatest losses are indicated, during which proposals to improve tax administration as a significant lever for minimizing tax offenses in the field of tax evasion within the informal sector of the economy were identified. The practical significance of the obtained results lies in the possibility of using the developed recommendations for independent analysis of the economic situation in Ukraine. Conclusions and further prospects of the study. An analysis of various tax evasion mechanisms has shown that most of them are due to lack of control by fiscal authorities, weak level of development of the system of electronic administration of goods and funds between businesses and the inability to properly calculate and pay taxes. Therefore, from the proposed recommendations to reduce the amount and loss of the budget from tax evasion schemes within the informal sector of the economy, we can highlight that consistency is key. First of all, according to the priorities arising from the current rating, these are measures aimed at combating aggressive tax planning. This should be followed by the completion of VAT administration reform and, importantly, a further significant reduction in the share of the state, which should provide fiscal space for a significant reduction in income tax and abolition of labor tax, but this takes more time due to various problems in the country.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA: STUDI ANALISIS MASLAHAH MURSALAH

JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 193
Author(s):  
Heru Purwono
Keyword(s):  
Islamic Law ◽  
The State ◽  
Tax Law ◽  
Tax Administration ◽  
Research Approach ◽  
Islamic State ◽  
Legal Basis ◽  
Tax System ◽  
Tax Amnesty ◽  
Islamic View

The State of Indonesia is a State of Law, so in the case of the policy being made it must be based on the law. Fulfillment of the State’s treasury not using the concept of Islamic State such as zakat, but using taxes, whose legal basis is not derived from the Quran or Sunnah but based on the ijtihad scholars related tax law is based on the Qur’an and Sunnah. This journal study aims to find out how the policy of tax amnesty in indeneia is contrary to the constitution or not, and this writing will also describe how the Islamic view of tax forgiveness. This type of research is normative juridical and research approach is approach concept and approach of law. The results of this study indicate that tax forgiveness in Indonesia is not only for tax runners, but also for tax officials who are negligent in carrying out duties in taxes, tax amnesty is very useful to improve the tax system in Indonesia, tax administration and when viewed from the concept of Mashlahah (Islamic law), the forgiveness of taxes including Mashlahah Dharuriyah which can be useful for Hifzh al-Nafs (keeping soul), and Hifzh al-Mal (guarding the treasures) of all Indonesian people.<br />Negara Indonesia adalah Negara Hukum, maka dalam hal kebijakan yang dibuat harus berdasar pada hukum. Pemenuhan uang kas Negara bukan menggunakan konsep Negara Islam seperti zakat, tetapi menggunakan pajak, yang dasar hukumnya bukan berasal dari Quran atau Sunnah akan tetapi berdasarkan ijtihad para ulama terkait hukum pajak tersebut yang didasarkan pada Qur’an dan Sunnah. Penelitian jurnal ini bertujuan untuk mengetahui bagaimana kebijakan pengampunan pajak di indonesia apakah bertentangan dengan konstitusi atau tidak, dan penulisan ini juga akan mengurai bagaimana pandangan Islam terhadap pengampunan pajak. Jenis penelitian ini adalah yuridis normatif dan pendekatan penelitiannya adalah pendekatan konsep (satute approach) dan pendekatan undang-undang (statute approach). Hasil dari penelitian ini menunjukkan bahwa pengampunan pajak di Indonesia bukan hanya untuk para pelari pajak saja, akan tetapi juga untuk petugas pajak yang lalai dalam menjalankan tugas dalam menarik pajak, amnesty pajak sangat bermanfaat untuk memperbaiki system perpajakan di Indonesia, administrasi perpajakan dan jika dilihat dari konsep Mashlahah (hukum Islam), pengampunan pajak termasuk Mashlahah Dharuriyah yang dapat berguna untuk Hifzh al-Nafs (menjaga jiwa), dan Hifzh al-Mal (menjaga harta) seluruh rakyat Indonesia.

scholarly journals Tax system in an unstable economy

2021 ◽  
pp. 208-215
Author(s):  
A. E. Zhamiyeva ◽  
G. A. Nassyrova ◽  
D. M. Mazhitov ◽  
M. S. Maramygin
Keyword(s):  
National Economy ◽  
Tax Policy ◽  
Traditional Approach ◽  
The State ◽  
Sustainable Growth ◽  
Practical Significance ◽  
Synthesis Methods ◽  
Tax System ◽  
The Impact ◽  
Tax Regulation

The purpose of the article is to examine the state of the tax system in an unstable economy. The initial condition is the lack of uniform methodological and methodological approaches to the formation and organization of the tax system. This study is based on the theoretical provisions of the institutional theory, systemic and synergistic approaches. The main research methods used were analysis and synthesis, methods of induction and deduction, the method of designing hypotheses. The article examines the dynamics and structure of tax payments in the traditional approach to tax regulation. The question of determining the role of direct and indirect taxes is undoubtedly important for a comprehensive analysis of the taxation system since the influence of each of them on the economy is differentiated. The directions of modernization of the system of taxation regulation, the impact of mechanisms, methods, and instruments of tax regulation on various segments of the national economy, primarily on industries that ensure economic growth, have been investigated. The lack of a clear structuring of the elements of tax revenues becomes a serious obstacle to obtaining an adequate assessment of the impact of tax policy on various aspects of the country's socio-economic development. The state tax policy should be aimed at balancing the budget, improving the quality of its implementation, adhering to the timing of the budgetary process and, as a result, ensuring socioeconomic growth. The theoretical and practical significance of the study is to substantiate the need to adapt the tax system to ensure sustainable growth of the national economy. 

scholarly journals Fairness of taxation in modern economic theory

2020 ◽  
Vol 2 (97) ◽  
pp. 7-21
Author(s):  
O. Nepochtenko ◽  
◽  
P. Bechko ◽  
S. Ptashnyk ◽  
J. Nagornaya
Keyword(s):  
Economic Theory ◽  
Tax Evasion ◽  
The State ◽  
Economic Feasibility ◽  
Financial Policy ◽  
Tax System ◽  
Legal Norms ◽  
Theoretical Substantiation ◽  
Modern Economic ◽  
Business Entities

The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application.

scholarly journals Scale of Tax Frauds as A Threat to the State's Financial Security

2021 ◽  
Vol 18 ◽  
pp. 190-198
Author(s):  
Monika Pasternak-Malicka
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Statistical Data ◽  
Direct Method ◽  
Basic Element ◽  
The State ◽  
Tax Law ◽  
Linear Regression Method ◽  
The Impact ◽  
The Relationship

The objective of the paper is an attempt to assess the impact of the scale of tax frauds on thefinancial security of the state. In the paper one tried to assess the relationship between the level ofinformal economy and the fiscal income of the state, but also, based on the survey research, to indicatewhether unethical attitudes of taxpayers meet with social consent and constitute an incentive to bypassthe tax law. Methodology: Achieving the goal required the use of descriptive and statistical methods,in particular the linear regression method. The direct method - questionnaire was also applied. Results:In the paper the essence of the informal economy in the years 1994-2018, as well as the ethicaldeterminants of tax evasion in the light of the author's own research from 2007-2020 were discussed.Based on statistical data, an attempt was made to assess the impact of the informal economy,understood as evasion of fiscal obligations, on tax revenues in Poland, based on the linear regressionmethod. The scope of the phenomenon of tax pathology as the basic element of the shadow economyand its impact on the level of tax income seems to be confirmed by the relationship shown by themethod of estimating the expected value - variable, which showed that the shadow economy,calculated according to F. Schneider's estimates, was a factor in 94% determining the level of taxrevenues in the years 2000-2017.

scholarly journals The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria

2018 ◽  
Vol 5 (8) ◽  
pp. 86
Author(s):  
Emmanuel Stephen N
Keyword(s):  
Tax Evasion ◽  
Pearson Correlation ◽  
Rank Correlation ◽  
Tax Avoidance ◽  
Primary Source ◽  
The State ◽  
The Body ◽  
Tax Administration ◽  
Revenue Generation ◽  
The Impact

Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>

Transparency, Technology and Taxation

2016 ◽  
pp. 11-29 ◽  
Author(s):  
Richard M. Bird
Keyword(s):  
Information Technology ◽  
The State ◽  
Tax Administration ◽  
Trust In Government ◽  
Tax System ◽  
State And Society ◽  
Role Of Information

Taxes and tax administration are important. Taxation is one of the main interfaces between state and society: how a tax system is administered may affect not only its yield, its incidence, and its efficiency but also the state itself. Taxation that is widely perceived to be unfair and administered capriciously and corruptly may not only bring the tax system into disrepute but weaken trust in government and even the legitimacy of the state. This paper discusses two important aspects of taxation – its ‘transparency' and the increasingly important role of information technology (IT) in tax administration, as well as how these two topics relate to the broader issues just mentioned.

scholarly journals ДОКТРИНА СОЦІАЛЬНИХ ОРІЄНТИРІВ ПОДАТКОВОЇ ПОЛІТИКИ В УМОВАХ ДЕМОКРАТИЧНИХ ТРАНСФОРМАЦІЙ СУСПІЛЬСТВА

2018 ◽  
pp. 66-72
Author(s):  
Т. В. Калінеску
Keyword(s):  
Tax Policy ◽  
Wide Spectrum ◽  
Value Added ◽  
The State ◽  
Reference Points ◽  
Practical Significance ◽  
Forward Movement ◽  
Tax System ◽  
The Social ◽  
Social Reference

Formulation of the problem. The redistribution of labor results in any society is carried out through the tax system, therefore the question of morality perception of functioning of the tax system society is requires certain discussions, explanations of the existent files of consideration  to the processes of socialization the tax policy in the conditions of democratic transformation of Ukrainian society. A research purpose is grounded the doctrine of choice the social reference-points of tax policy, what is coming from the modern requirements of democratic transformations in Ukraine. The object of research is the tax system of Ukraine, which constantly is founding in the stage of reformation and alterations in the process of the budgetary planning and attempts to execute the requirements of foreign investors. Methodological basis of research became the methods and principles of scientific cognition the general and special methods and receptions which are used in the process of ground the choice of social reference-points for forming of doctrine of tax policy. Including the methods of systematization and generalization are used for the analysis of the existent system of taxation in Ukraine; inductions and deductions - for the ground of construction of the social oriented doctrine of tax policy; the between disciplinary analogy - for the evaluation of indexes and taxes on which must be oriented tax politicians in the conditions of democratic transformations of society. The hypothesis of research became position that strengthening of social role of taxes is the mortgage of development the democratic society. And this is means that basic form of providing the policy of social aspiration in the state must become the tax system at a self-weighted formed. The statement of basic materials. It is well-proven that the doctrine of tax policy must assist a purposeful socio-economic forward movement on principles of balanced the interests of all members of society and systematization of tactical and strategic tasks in relation to reformation of Ukrainian tax system. By basic social reference-points in taxation must come forward: profit of physical persons, capital duties in all its material and non-material forms, differentiation of tax value-added and introduction of wide spectrum of excises. Originality and practical significance of the research. By basis the development of doctrine the tax policy is founded a public agreement, which shows by itself the set of scope rules with determination of responsibility all members of population. Such approach will allow attaining a consensus in civil society. Directions of socialization the processes of taxation are offered the applied value and allow to send community development in a democratic way, based on respect to the human, to freedom of his choice in public life and way of thinking and allow to regulate socio-economic conflicts in society. Conclusions of the research. The conducted research are allowed to formulate the row of important conclusions, in relation to the choice of concrete social reference-points, which in further will help correctly to place accents in the choice of objects and base of taxation, to mark those, which brake development of separate territories, to come in the state of repressiveness results and to create socio-economic tension in society.

scholarly journals Applications of Blockchain in Taxation: New Administrative Opportunities

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 442-452
Author(s):  
Larisa Petrovna Grundel ◽  
Irina Aleksandrovna Zhuravleva ◽  
Olga Valentinovna Mandroshchenko ◽  
Anastasia Viktorovna Kniazeva ◽  
Yulia Yurevna Kosenkova
Keyword(s):  
Cost Effectiveness ◽  
Transaction Costs ◽  
Transfer Pricing ◽  
Fraud Detection ◽  
The State ◽  
Tax Administration ◽  
Smart Contracts ◽  
Tax System ◽  
Blockchain Technology ◽  
Data Structuring

The purpose of this article is to consider the prospects of using blockchain technology in taxation. The article discusses the essence of blockchain and its possible implementation in the tax system. The study focuses on the benefits of blockchain as one of the most promising methods of improving and simultaneously simplifying the tax system for both the state and taxpayers. The main focus of the study was on the specifics of the implementation of blockchain in tax administration, for example, data structuring, cost-effectiveness, security (fraud detection), decentralized accounting technology (transparency), verification of transfer pricing, and the use of smart contracts. Blockchain can reconstruct accounting and automate the method of payments, transfers, and asset accounting. In the conclusions, the authors identify such potential advantages of implementing blockchain in tax administration as reducing transaction costs, faster, more transparent, and efficient taxation function.

scholarly journals Does Home Rule Overrule the State`s Role? An Analysis of Property Tax Administration in New York State

2006 ◽  
Vol 21 (1) ◽  
pp. 43-67
Author(s):  
Tae Ho Eom
Keyword(s):  
New York ◽  
Local Governments ◽  
New York State ◽  
Property Tax ◽  
The State ◽  
Tax Administration ◽  
Home Rule ◽  
Deep Roots ◽  
Tax System ◽  
York State

This essay analyzes the property tax system in New York State. Based on historical and comparative analyses of three critical factors in property tax administration-assessment standards, revaluation, and assessing units-this study reveals that the current property tax administration structure has deep roots in the "home rule" tradition in New York State, making it hard to achieve intradistrict equity in property tax burden for some assessing units. The study concludes that the state's lack of active role undermines public faith in the property tax system and in local governments. The state should not be overruled by the local government politics based on home rule.

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