Financial Contributions

2015 ◽  
Author(s):  
Atle L. Wold
Keyword(s):  
Financial Support ◽  
Tax Burden ◽  
Fair Share ◽  
Financial Contribution ◽  
Tax Revenues ◽  
Relative Contribution ◽  
Contemporary View ◽  
War Effort ◽  
Actual Contribution ◽  
Financial Contributions

What did Scotland contribute in terms of financial support for the war effort, and did the Scots pay their ‘fair share’ of taxes in the 1790s? This chapter addresses the question of Scotland’s relative financial contribution to the war effort, by first looking at attitudes to taxation, and then Scotland’s actual contribution to war time finances. The main arguments presented here is that attitudes to taxation in Scotland focused more on individual cases such as the Coal tax, than on the overall tax burden and Scotland’s relative contribution to war-time finances, and that the contemporary view that Scotland was lightly taxed when compared to England, is largely supported by the surviving evidence on tax revenues.

RECOMMENDATIONS FOR INCREASING THE FINANCIAL CAPACITY OF COMMUNITIES ON THE BASIS OF INCREASING TAX REVENUES

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 274-279
Author(s):  
Galyna Shapoval ◽  
Nataliia Chekh ◽  
Keyword(s):  
Local Governments ◽  
Financial Support ◽  
Personal Income Tax ◽  
Social Infrastructure ◽  
Tax Base ◽  
Financial Capacity ◽  
Tax Revenues ◽  
Current State ◽  
Favorable Conditions ◽  
To Receive

The purpose of the paper is to study the tax potential of UTC based on study of financial revenues to the budgets of UTC of Kharkiv region, the reasons for lack of funding and to develop recommendations to increase the financial capacity of UTC based on increased tax revenues. Main sources of UTC budgets have been analyzed in the paper, reasons for possible underfunding of UTC funding due to unused opportunities to receive tax revenues have been identified and recommendations for increasing the financial capacity of communities based on increasing tax revenues have been developed. Taking into account the results of analysis of the current state of financial support for the development of territorial communities, the importance and problems of components of the system of financial support for the development of territorial communities, one of the logical directions is to strengthen the tax base of local governments. In particular, it is advisable to provide in UTC a rule that establishes the procedure for payment of personal income tax at the place of residence of the taxpayer, which will create more favorable conditions for citizens and for the development of social infrastructure of UTC. Another area of tax revenues growth to the budgets of territorial communities is the implementation of land decentralization, which will allow communities to implement their decisions throughout the territory. The community will decide for itself what to do with the land – to cultivate its own farm, rent it out or look for investors.

Understanding Evolution of China’s Peacekeeping Policy in the 21st Century

2019 ◽  
Author(s):  
Fahad Nabeel
Keyword(s):  
United Nations ◽  
21St Century ◽  
Security Council ◽  
Financial Contribution ◽  
Member States ◽  
Peacekeeping Operations ◽  
Un Security Council ◽  
The Usa ◽  
United Nations Peacekeeping ◽  
Financial Contributions

In recent years, China has enhanced its personnel and financial contributions to United Nations Peacekeeping Operations (UNPKOs). According to UN statistics, China is the largest personnel contributor among the five permanent members (P5) of the UN Security Council (UNSC) and 11th largest contributor among UN member states. In terms of financial contribution, China is the 2nd largest contributor, next to the USA, to the UNPKOs in 2018 (Gebrehiwot & Demissie, 2018).

Economic Analysis of Tax Reform

2003 ◽  
pp. 38-60
Author(s):  
A. Vasilieva ◽  
E. Gurvich ◽  
V. Subbotin
Keyword(s):  
Economic Analysis ◽  
Tax Reform ◽  
Fine Tuning ◽  
Simplified Model ◽  
Tax Burden ◽  
Tax System ◽  
Tax Revenues ◽  
Country Analysis ◽  
Cross Country ◽  
Major Target

The paper discusses progress in the implementation of tax reform in Russia. It is argued, basing on theoretical and cross-country analysis, that fine tuning of tax system is a more appropriate major target of reform, than cutting overall tax burden. A simplified model of demand for labor is used to estimate impact of tax reform on GDP composition and tax proceeds. The effect of reform on tax revenues is assessed as their reduction by 1.5% of GDP, compensated with expansion of tax bases. The decisions on further steps of tax reform are criticized as potentially dangerous for macroeconomic stability.

The Russian Tax System: A View from the Inside

2012 ◽  
pp. 116-132
Author(s):  
S. Sayfieva
Keyword(s):  
Value Added ◽  
Tax Burden ◽  
Net Income ◽  
Economic Activities ◽  
Tax System ◽  
Tax Revenues ◽  
System A ◽  
Gross Value Added ◽  
Control Net ◽  
Over Time

The article considers the tax potential of the composition of GDP by type of primary incomes in 2000—2010 by main economic activities and branches of industry. The analysis has shown that the components of GDP, which decline (net income), comprise the basis of the tax system; meanwhile the proportion of the components, hardly covered by taxation (hidden salary), or those, which taxation is difficult to control (net mixed income), increases. The author comes to the conclusion that the proportion of the industry tax burden and the share of gross value added in GDP should be balanced. Otherwise, the tax system becomes ineffective. The analysis of the structure of industry tax revenues over time suggests a high differentiation of taxes on economic activities and industries.

scholarly journals ПОДАТКОВІ ІНСТРУМЕНТИ ФІНАНСОВОГО ПІДТРИМКИ МАЛОГО БІЗНЕСУ В РОСІЇ

2021 ◽  
pp. 46-51
Author(s):  
Марина Михайлівна Богданова
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Financial Support ◽  
Tax Incentives ◽  
The State ◽  
Tax Burden ◽  
Tax Regimes ◽  
Business Entities ◽  
Tax Holidays ◽  
Tax Payments

This article is devoted to the study of the topic of tax levers for regulating the activities of small businesses in Russia. Tax aspects of business are included in the scope of financial support from the state for legal entities and individual entrepreneurs. The aim of the study is to analyze the tax instruments through which the state provides financial support to small businesses. The subject of the research is the measures of state financial support for small businesses in terms of taxation. In the course of the research, such methods were applied as: comparative, statistical, descriptive, analysis and synthesis. Research hypothesis. Identification of the optimal tax instruments for financial support of small business will allow the subjects of this sphere of the economy to function effectively without causing a conflict of interest between entrepreneurship and the state in paying taxes to the budget. Presentation of the main material. Small business entities in the Russian Federation have the right to state support in the form of financial, property, information, and consulting assistance. Financial assistance, as the most significant, consists in the provision of government subsidies, preferential types of loans, tax holidays, special tax regimes, simplified accounting procedures, etc. Tax instruments of financial support are of key importance for business entities, as they allow regulating the tax burden depending on the types of activities, the scale of the organization, the amount of income and many other factors. For Russian business entities, there are 5 taxation regimes, of which one is general and four special (preferential), tax holidays for small businesses and tax incentives for types of taxes. Originality and practical significance of the research. A comparative analysis of special tax regimes showed that the profitability of a particular tax regime is determined by the goals of the business, the scale and scope of activity. Conclusions and prospects for further use. The use of special tax regimes helps to optimize tax payments, and tax incentives reduce the tax burden of business entities. However, in the current conditions of the spread of the pandemic, increased attention from the state to small businesses is required in order to regulate the possible loss of profitability due to the introduction of restrictive measures, and, as a result, a decrease in the population's ability to pay, which, in turn, will negatively affect the replenishment of the country's budget with tax payments.

scholarly journals THE ROLE OF TAX POTENTIAL IN THE DEVELOPMENT OF LOCAL GOVERNMENT IN UKRAINE

2021 ◽  
pp. 77-88
Author(s):  
Oksana DESIATNIUK ◽  
Fedir TKACHYK
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Financial Support ◽  
Financial Resources ◽  
Present Stage ◽  
Tax Base ◽  
Tax Revenues ◽  
Socio Economic Development ◽  
Tax Capacity

Introduction. At the present stage of development of Ukraine’s economy, the need to equalize territorial disparities in the financial support of territorial communities is especially relevant. The implementation of the policy of decentralization in the context of the formation of financial resources of local self-government increases the importance of tax and budgetary levers in the process of socio-economic development of administrative-territorial entities. In this aspect, the tax potential of local governments as a priority element of regional fiscal policy plays an important role. The ability of public authorities and local governments to transform the tax base into tax revenues gives them the opportunity to perform their functions, in particular to influence the financial and economic processes in society. The purpose of the article is to determine the features of the formation and effective use of tax potential in the development of administrative-territorial units at the present stage. Results. The urgency of the problem of financial support for the activities of local governments in Ukraine is outlined. The role of local governments in building tax potential for effective fiscal regulation of socio-economic development of territorial entities has been studied. Topical aspects of formation of budgetary resources of municipalities in the Ukrainian and European practice are covered. The dynamics and structure of actual performance indicators of the revenue side of local budgets in Ukraine are analyzed. The role of tax revenues in the financial resources of territorial communities has been growing. The component formation of tax capacity of local budgets in Ukraine was monitored. Considerable attention in the article is paid to risks and threats of fiscal nature that affect the effective development of local self-government. Among them are the shadow economy and pandemic processes (COVID-19). Ways to increase the tax base of territorial communities are systematized. The importance of tax potential in the socio-economic, technical and environmental development of local governments in Ukraine is proved. Perspectives. Further research will focus on current aspects of the formation of the tax capacity of territorial communities in the languages of tax reforms on the basis of fiscal federalism and decentralization.

Loyalists and the American Revolution

2021 ◽  
Author(s):  
Rebecca Brannon
Keyword(s):  
United States ◽  
Civil War ◽  
Native Americans ◽  
American Revolution ◽  
Financial Support ◽  
White Men ◽  
Men And Women ◽  
National Project ◽  
The World ◽  
War Effort

Loyalists supported the British cause and loyalty to the British sovereign during the American War for Independence. Their motivations were quite varied. A few enunciated a clear and sophisticated Loyalist ideology that privileged stability, constitutional restraint, and the benefits of membership in an empire. Others simply valued loyalty, while others chose the side they saw as more trustworthy or even the side they thought could best protect them in a raging civil war. Loyalists included white men and women of all ranks and occupations as well as Native Americans who allied with the British and enslaved Africans who resented their owners and saw the British as true, or at least possible, supporters of freedom and liberty. Their support helped Britain’s war effort considerably. But Britain never trusted or fully used its Loyalist allies, and after the war, Britain offered Loyalists only limited financial support. The majority reintegrated into the new United States, promising to be good citizens and to support the national project they had opposed. An unhappy minority became refugees who spread out across the world.

scholarly journals Criminal Enforcement and the IRS

1967 ◽  
Vol 13 (2) ◽  
pp. 352-355
Author(s):  
Robert L. Spatz
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
White Collar ◽  
Internal Revenue Service ◽  
Tax Burden ◽  
Fair Share ◽  
Tax Enforcement ◽  
Internal Revenue ◽  
Criminal Sanctions

This nation is run, essentially, by income tax collections, and the Internal Revenue Service painstakingly enforces criminal sanctions on would-be evaders. Tax evasion strikes more directly at the sovereignty, and less directly at individual citizens, than other white-collar crimes. The raison d' etre for vigorous crimi nal tax enforcement is to deter tax evasion and to assure the taxpaying public that each individual taxpayer is held account able for his fair share of the tax burden.

Union Security, Race, and the Political Process: Some Reflections on Unions and Democracy

2019 ◽  
Vol 44 (4) ◽  
pp. 403-413
Author(s):  
William B. Gould
Keyword(s):  
Financial Support ◽  
Political Process ◽  
The Political ◽  
Past Century ◽  
Fair Share ◽  
Employment Practices ◽  
Union Security ◽  
The Past ◽  
Union Democracy ◽  
Fair Employment

The article focuses upon developments in (1) so-called union security and fair share laws through which financial support of unions is obliged; (2) the cases and practices involving both union democracy and discrimination that have emerged with considerable frequency, particularly in the wake of comprehensive fair employment practices legislation; (3) involvement of the unions in the political process and the ways in which this has altered over the past century.

scholarly journals The Value-Added Tax (VAT): Effects on Saudi Economy in The Light of The Saudi Vision 2030

2020 ◽  
pp. 201-214
Author(s):  
Ghadeer Amer Albishi ◽  
Muneerah Alshabanah
Keyword(s):  
Literature Review ◽  
Value Added ◽  
Tax Burden ◽  
Purchasing Power ◽  
Value Added Tax ◽  
Government Services ◽  
Tax Revenues ◽  
Vision 2030 ◽  
The Impact ◽  
Technical Regulations

The aim of this study is to know the impact of Value-added Tax imposition on Saudi economy in light of the Saudi Vision 2030, we assumed that the Value-added Tax leads to an increase in general revenues, and it affects the purchasing power, we also assumed that the provision of subsidies lowers the tax burden. This study follows the descriptive methodology in the literature review and the analytical-inductive methodology in collecting data to examine the assumptions by using a questionnaire. This research generally discussed taxes by reviewing its definitions, characteristics, and objectives, it also mentioned the technical regulations of taxation and analyzed the questionnaire results and estimated the Value-added tax revenues contribution in general revenues. The main conclusions were that the Value-added tax imposition leads to an increase in prices which in turn decreases the purchasing power, also the revenues from the Value-added Tax contributed in increasing general revenues, and the most important recommendations were to establish rules on commercial institutions to prevent prices manipulation after the tax is implemented. In addition, this research recommended directing Value-added tax revenues for infrastructure spending and improving government services.

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