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.

scholarly journals Tax Competition – Beneficial or Harmful? How Various Tax Measures Affect the Allocation of Resources?

2010 ◽  
Author(s):  
Adina Violeta Trandafir
Keyword(s):  
Tax Competition ◽  
Fiscal Competition ◽  
Allocation Of Resources ◽  
Public Resources ◽  
The Difference ◽  
The Impact

Fiscal competition has been in the news ever since the OECD launched a campaign against “harmful tax competition” in 1996. Nor is it likely to disappear any time soon. Instead, it is likely to intensify, as more and more governments resort to lower taxes to stimulate their economies. Is all tax competition harmful, or is it possible to distinguish between harmful and beneficial tax competition? In this paper, in its first part, I try to present the difference between benefit and harmful tax competition. Also, the paper try to establish how really is tax competition – “harmful” or “beneficial”. The second parts of this paper analyze the impact and efficiency of different tax measures in allocation of public resources.

The impact of different parameter sets on the classification of asteroid types

2021 ◽  
Author(s):  
Hanna Klimczak ◽  
Wojciech Kotłowski ◽  
Dagmara Oszkiewicz ◽  
Francesca DeMeo ◽  
Agnieszka Kryszczyńska ◽  
...  
Keyword(s):  
Gradient Boosting ◽  
Support Vector ◽  
Multilayer Perceptrons ◽  
Machine Learning Methods ◽  
Vector Machines ◽  
Science Centre ◽  
The Difference ◽  
The Impact

<p>The aim of the project is the classification of asteroids according to the most commonly used asteroid taxonomy (Bus-Demeo et al. 2009) with the use of various machine learning methods like Logistic Regression, Naive Bayes, Support Vector Machines, Gradient Boosting and Multilayer Perceptrons. Different parameter sets are used for classification in order to compare the quality of prediction with limited amount of data, namely the difference in performance between using the 0.45mu to 2.45mu spectral range and multiple spectral features, as well as performing the Prinicpal Component Analysis to reduce the dimensions of the spectral data.</p> <p> </p> <p>This work has been supported by grant No. 2017/25/B/ST9/00740 from the National Science Centre, Poland.</p>

What's in a Name?

2022 ◽  
pp. 228-242
Author(s):  
Larissa Batrancea
Keyword(s):  
Tax Evasion ◽  
Ethnic Diversity ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Factors Influencing ◽  
The Difference ◽  
The Impact ◽  
Complex Matter

The topic of tax behavior always stirs attention among scholars, professionals, national and international authorities, organizations, and citizens alike since it is a complex matter. There are four types of tax behavior acknowledged in the literature, namely voluntary tax compliance, enforced tax compliance, tax avoidance, tax evasion. The complexity of tax behavior stems from the fact that there are a manifold of factors influencing it, from economic to psychological ones. The chapter surveys relevant sources on tax behavior in the quest for eliciting the impact of ethnic diversity on tax compliance. At the same time, the difference between countries are also addressed.

scholarly journals ABOUT NEW APPROACHES IN THE ESTIMATION OF THE IMPACT OF DUST ON THE RESPIRATORY SYSTEM

2018 ◽  
Vol 97 (3) ◽  
pp. 264-268 ◽  
Author(s):  
Nikolay A. Kashuba
Keyword(s):  
Respiratory Tract ◽  
Respiratory System ◽  
Dust Particles ◽  
Cotton Dust ◽  
Working Zone ◽  
Disperse Composition ◽  
Methodological Approaches ◽  
The Difference ◽  
The Impact ◽  
Dispersion Composition

Features of the aerodynamics of aerosols in the respiratory tract during respiration are considered. New methodological approaches to the evaluation of the intensity of the exposure to dust on the human respiratory organs are proposed. The difference in the dispersion composition and in the weight concentrations of the inhaled dust from the dust of the working zone air was studied. The dispersed composition and weight concentrations of cotton dust retained by separate parts of the respiratory organs were investigated. The selective ability of separate parts of respiratory organs to detain dust particles of various sizes has been detected. The regularity of the distribution of dust particles of different disperse composition and weight concentrations over separate parts of the respiratory organs is established.

scholarly journals On the question of the application of the prediction of the evolution of health risk in hygienic assessments

2019 ◽  
Vol 95 (1) ◽  
pp. 106-112 ◽  
Author(s):  
N. V. Zaitseva ◽  
P. Z. Shur ◽  
Irina Vladislavovna May ◽  
D. A. Kiryanov
Keyword(s):  
Health Risk ◽  
Human Life ◽  
Practical Implementation ◽  
Critical Periods ◽  
Evolutionary Modeling ◽  
Hygienic Measures ◽  
Methodological Approaches ◽  
The Difference ◽  
The Impact ◽  
Qualitative Changes

In the paper there are described examples of the practical implementation of methodological approaches to the assessment of evolution of the health risk under exposure to a set of environmental factors. In the hygienic assessment of the dynamics of health risks for citizens, residing near a major airport (about 500 takeoffs and landings per day), there were revealed high risks of disorders of the cardiovascular and nervous system. The difference between the risks emerging under the exposure and without the impact of the factors peculiar to the airport was shown to increase with the age significantly, accounting for 5-year period, 1,2% of the exposure; over 20 years - 8-10%, and during the period of 50 years - more than 20%. There were obtained results describing the dynamics of the gain of risks for the population of all ages, the structure of risks in the different periods of the human life. Outputs of evolutionary modeling allowed to identify critical periods of exposure to factors for which the qualitative changes of levels of risk take place. This is important in justifying the order ofpriorities and urgency of sanitary hygienic measures for risk management. The development of methodological approaches lies in the plane of the refinement of mathematical models, improvement of methods for the assessment of the intensity and duration of exposure, taking into account features of the combined impacts of hazard factors of different nature.

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 Measuring the Impact of Tax Inspection on Firms' Performance

2021 ◽  
Vol 5 (2) ◽  
pp. 195-204
Author(s):  
Muhamad Taufan Setiawan
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Subjective Measure ◽  
Self Assessment ◽  
Tax Audit ◽  
Causal Impact ◽  
The Difference ◽  
Compliance Problem ◽  
Taxation System ◽  
The Impact

The tax compliance problem is an imminent issue in a self-assessment taxation system in Indonesia. Tax audit is an important tool used by the tax authority to address the problem. Several studies showed that tax inspection might change the behavior of the taxpayers. Therefore, it is interesting to see how tax inspection will affect taxpayers' behavior related to their subjective measure of firms' performance. This research uses the difference-in-difference approach combine with the entropy balancing method to estimate the causal impact of tax inspection on firms’ performance. The findings showed that the inspected firms showed an increase in their perception of capital utilization which can be explained using tax evasion model or managerial benefits concept.

scholarly journals Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine

2021 ◽  
Vol 8 (55) ◽  
pp. 378-389
Author(s):  
Gennadiy Sudak ◽  
Savchenko Yuliia
Keyword(s):  
Value Added ◽  
Income Taxes ◽  
Income Taxation ◽  
Tax Burden ◽  
Tax Rates ◽  
Bank Deposits ◽  
Methodological Approaches ◽  
The Difference ◽  
The Impact ◽  
Progressive Income Taxation

Abstract This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016, which included a change from progressive income taxation to proportional income taxation, a decrease in tax rates in 2003, and an increase in tax rates in 2014–2016. The data sample consists of publicly available data on Ukrainian households’ income, savings, and taxes paid in 1996–2019. The analysis was performed using panel regression and the difference-in-difference (DID) method. The tax burden impact on bank deposits is significant and is caused partly by the shadow economy. The results of the study are relevant for Ukraine and countries with similar economies. The methodological approaches developed in the paper can be used for similar studies in other developing countries.

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.

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