scholarly journals THE EFFECT OF DECENTRALIZATION OF TAX POLICY ON DEVELOPMENT OF UKRAINE

2018 ◽  
Vol 64 ◽  
Author(s):  
A.V. Kovalenko
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Tax System ◽  
Tax Legislation ◽  
Financial Condition ◽  
Constant Change ◽  
The World ◽  
Local Budget ◽  
Decentralization Reform

The article analyzes the change in the development of decentralization in the world. Highlighted its problems and species. Analyzed the activity of local budgets of Ukraine. They found that decentralization reform increased local budget revenues. Such a result enables to develop the regions of the country. They analyzed taxes that could improve the financial condition of enterprises. Thus, the tax on withdrawn capital will be able to increase profits for enterprises, optimize the work of the tax service and simplify the accounting of taxes for accountants. Highlighted the main problems of the tax system. The constant change of the tax code makes it more difficult for perception. Also, due to constant changes, the tax code is not accurate and has many loopholes for tax evasion. Therefore, the simplification of tax legislation will make it more workable.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

CURRENT STATE OF USAGE OF TAX BURDEN OPTIMIZATION METHODS AT THE ENTERPRISES IN UKRAINE

2018 ◽  
Author(s):  
Zakharii Varnalii ◽  
◽  
Tetiana Stytsenko ◽  
Keyword(s):  
Tax Evasion ◽  
Financial Management ◽  
Optimization Methods ◽  
Tax Burden ◽  
Tax Legislation ◽  
Growth Stability ◽  
The World ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Taxation System

The article considers the essence of the tax burden of business entities, identifies the reasons for optimizing the tax burden and tax evasion, defines the nature, types and stages of planning the tax burden of the enterprise, reveals in detail the methods and tools of tax optimization. The level of tax burden on the economy of Ukraine and its place among the countries of the world according to the World Bank is studied, and also the level of development of the taxation system and assistance to business development in Ukraine is determined. It is substantiated that the economic situation of the country and the need for the formation of budget revenues are factors of a disproportionate tax burden on business entities. It is established that the imperfection of tax legislation and the organization of the taxation process adversely affect businesses, which in turn are forced to resort to illegal methods of reducing the tax burden and evade taxes. It is proved that for domestic enterprises in order to adapt to the constant transformations of the environment, tax optimization (in particular, legal) is a mandatory tool of corporate financial management at every stage of their life cycle: in the period of formation, growth, stability and especially in decline. The study used a significant amount of information sources, including: legislation governing tax relations; materials of profile and periodicals; statistical information. To obtain results and form a conclusion, methods of theoretical analysis were used - abstraction, analysis and synthesis, induction and deduction, ascent from the abstract to the concrete, as well as methods of empirical research - observation, comparison.

scholarly journals ORGANIZATION OF TAX CONTROL IN THE RUSSIAN FEDERATION

2021 ◽  
Vol 7 (4(44)) ◽  
pp. 5-6
Author(s):  
Albina Bulatovna Tsarbaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax System ◽  
The Russian Federation ◽  
Rule Making

The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

Evolution of Spanish tax policy (1975-2021)

2021 ◽  
pp. 619-633
Author(s):  
Galina Nikolaevna Ponedelko
Keyword(s):  
Tax Policy ◽  
Negative Consequences ◽  
Ruling Class ◽  
Tax System ◽  
Economic Relations ◽  
Second Stage ◽  
Tax Legislation ◽  
Managerial Decisions ◽  
Democratic Principle ◽  
Two Stages

The article considers the evolution of the Spanish tax system during the most important period of its historical development: the transition from Francoism to democracy. As the main economic function of the state, the tax system traditionally reflects its social structure, the nature of economic relations and managerial decisions of the ruling class, fundamental processes of social development. Unlike most European countries, the tax policy of the Spanish state until the last quarter of the 20th century was characterised by extreme anachronism, due to the long existence of Franco’s political system. Spain entered the path of democracy and europeanization of the Franco tax legislation only in the second half of the 70s, having gone through two stages of its modification: from state dirigism to neoliberal model. The main goal of the first stage was declared to achieve a fairer redistribution of the tax burden and narrowing the gap in the level of taxation between the most and the poorest strata of the population in accordance with the democratic principle "who receives the most income pays more to the budget". In the course of the second stage of tax reform the emphasis was done on stimulating business, its innovative, foreign economic and competitive potential, curtailing the functions of the Welfare state. Pandemic Covid-19 sums up the negative consequences of the neoliberal policy, largely due to the existing tax model. Its serious modification is the main direction in the complex of socioeconomic reforms of the Spanish government for the coming years.

scholarly journals Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

2016 ◽  
Vol 5 (2) ◽  
pp. 119-131
Author(s):  
Ivan Raonić ◽  
Zoran Vasić ◽  
Igor Pejović
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Income Taxation ◽  
Tax Base ◽  
Tax System ◽  
Low Level ◽  
The World ◽  
The Republic ◽  
Specific Challenge

AbstractThe tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment). This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

scholarly journals Effects of Tax Evasion and Tax Policy on Economic and Social Environment: The Case of Bosnia and Herzegovina

2019 ◽  
Vol 6 (2) ◽  
pp. 43
Author(s):  
Saudin Terzic ◽  
Miro Džakula
Keyword(s):  
Social Environment ◽  
Bosnia And Herzegovina ◽  
Tax Evasion ◽  
Tax Policy ◽  
Early Stage ◽  
Research Result ◽  
Tax System ◽  
Main Research ◽  
Professional Groups ◽  
Key Issues

Bosnia and Herzegovina (BiH) is still at an early stage in development of functional economic and social environment. “How do tax evasion and tax policy effect on economic and social environment?” This is one of the key issues that requires full attention of fiscal policy and is also the hypothesis of this study. Is tax evasion in direct correlation with the economic welfare of a society, social environment and economic activity? The effort to shed light on these questions can help in the implementation of measures and activities on the prevention and suppression of tax evasion.In the focus of interests of this study are two groups of respondents, the taxpayers on one side who make contacts with professional groups on the other side employed in tax administrations (inspectors). For the purpose of analysing the collected data, the statistical package of SPSS was used. The contribution of this research and the main research result indicate that tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayer’s distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The study shows the theoretical analysis of the phenomenon of tax evasion in BiH (which is not a goal in itself), including analysis of current tax procedures and tax policy of BiH and their influence on economic and social environment.

scholarly journals Double taxation conventions, structure and evolution of the american tax system

2016 ◽  
Vol 17 (31) ◽  
pp. 1-14 ◽  
Author(s):  
Florin Dumiter ◽  
Daniel Berlingher ◽  
Anca Opret ◽  
Silvia Todor
Keyword(s):  
Best Practice ◽  
Double Taxation ◽  
Tax System ◽  
Tax Legislation ◽  
Us Economy ◽  
The Us ◽  
The World ◽  
Tax Levies ◽  
The Usa ◽  
Financial Income

Abstract This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

Forty Years of Tax Law in Israel

1990 ◽  
Vol 24 (3-4) ◽  
pp. 738-785 ◽  
Author(s):  
Aharon Yoran
Keyword(s):  
Tax Policy ◽  
Case Law ◽  
Tax Law ◽  
Tax System ◽  
Tax Legislation ◽  
Tax Bases

In order to determine what major developments have taken place in tax law in Israel over the last 40 years, it is first necessary to formulate criteria with which to estimate the importance or centrality of changes in tax legislation. The emphasis here is on legal developments (in legislation and case law) rather than on changes in the tax system and tax policy. In the field of taxation, legal, economic and social questions are, however, interlinked; and it is moreover, a legal tool — legislation — that determines the tax system and its composition of various tax bases.

scholarly journals Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine

2020 ◽  
Vol 23 (1) ◽  
pp. 89-94
Author(s):  
Natalia Lagodienko ◽  
◽  
Victoriia Palamarchuk ◽  
Vladyslav Hamaiun ◽  
◽  
...  
Keyword(s):  
Tax Evasion ◽  
Negative Impact ◽  
Tax Avoidance ◽  
The State ◽  
Economic Situation ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
The Impact

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy. Conclusions. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.

scholarly journals Compliance with Tax Laws in the Russian Federation: Trust or Control

TEM Journal ◽  
2021 ◽  
pp. 310-317
Author(s):  
Murat Aliev ◽  
Ekaterina Milovanova ◽  
Irina Moiseenko ◽  
Vladimir Molodykh
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Subjective Perception ◽  
Public Authorities ◽  
Tax System ◽  
Tax Legislation ◽  
Tax Laws ◽  
The Russian Federation ◽  
Simulation Results ◽  
Medium Businesses

Tax evasion processes have been analyzed using the “slippery slope” concept, which has made it possible to assess the influence of socio-psychological and “rational” factors on the behavior of taxpayers in the context of voluntary and involuntary compliance with the tax laws. The representatives of small and medium businesses acted as the respondents, who evaluated their behavior in the framework of procedural, distributive, and punitive justice. The simulation results have shown that compliance with tax legislation, regardless of its voluntary or involuntary nature, depends on the level of trust in public authorities and the subjective perception of justice of the current tax system.

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