THE ESSENCE OF TAXES AND TAXATION SYSTEM STRUCTURE IN MODERN TAX THEORIES

2020 ◽  
Vol 10 (10) ◽  
pp. 2352-2363
Author(s):  
B.A. Fedosimov ◽  
Keyword(s):  
System Structure ◽  
Practical Significance ◽  
Negative Consequences ◽  
Strategic Decisions ◽  
Tax System ◽  
Classical Methodology ◽  
Definition Of ◽  
Administrative Structures ◽  
Taxation System ◽  
Specific Tax

The article presents the materials of theoretical studies on the transforming essence of taxes in the pre-classical, classical and modern scientific paradigm. The main object of the proposed study is the taxation system in the modern period. In this regard, a retrospective analysis of previous periods is presented in the work in a concise format. At the same time, the main attention is focused on the transformation of the objects under study since the formation of the pre-classical, classical methodology and their neoclassical, modern interpretation. Basing on the analysis and definition of functions, signs and principles of taxation, and taking into account specific tax forms of withdrawal of a part of the total income of society and its redistribution, the following conclusions are drawn in the work: 1) “taxes” is a complex and multifunctional value scientific category; 2) during the transition from one historical epoch to another, the general economic meaning of the category “taxes” remains unchanged, and specific tax forms (types of taxes, fees and the full set of tax elements approved by law), principles, functions of taxation, as well as tax signs, undergo transformation; 3) knowledge of the principles of its construction, the essence of taxes, their types and forms is not enough for the effective functioning of the tax system. Therefore, modern tax theories base their research on solving the issues of analyzing a specific current tax system, identifying its positive and negative consequences and adjusting its components, methodological tools, including a set of economic regulators. The practical significance of the results obtained lies in clarifying the economic essence of the tax and using the knowledge gained in the process of developing strategic decisions by the relevant administrative structures interested in building effective taxation systems.

Tax system: features of conceptual apparatus

2021 ◽  
pp. 80-84
Author(s):  
Artem Kotenko
Keyword(s):  
Legal Regulation ◽  
Main Body ◽  
Negative Consequences ◽  
Tax System ◽  
Local Taxes ◽  
Conceptual Apparatus ◽  
Tax Legislation ◽  
Definition Of ◽  
The Military ◽  
Practical Nature

Problem setting. The definition of the tax system of Ukraine, given in para. 6.3 of Article 6 of the Tax Code of Ukraine (hereinafter - the TC of Ukraine), as a set of national and local taxes and fees, which are managed in the procedure established by this Code [9], does not cover a number of relations regulated by tax legislation. Appeal to the provisions of para. 1 part 2 of Article 92 of the Constitution of Ukraine [4] further "reinforces" our position. According to the abovementioned norm of the Basic Law of Ukraine, only the laws of Ukraine establish a system of taxation, taxes and fees. That is, at the level of the Constitution of Ukraine, the system of taxation and taxes and fees are divided. And there remains space for considerations, which is meant both by the tax system and by taxes and fees. Analysis of recent research. The tax system is a fundamental category of tax law. Various aspects of the tax system have been studied by many scientists. Here it should be noted D. Getmantsev, M. Kucheryavenko, N. Pryshva and others. Among the latest comprehensive legal studies of the tax system should be noted the dissertation of O. Barin "Legal foundations of the tax system of Ukraine: current state, basic elements, principles". The purpose of the article is to study the content and conceptual apparatus of the tax system. Article’s main body. The article is devoted to the peculiarities of the conceptual apparatus used in determining the tax system of Ukraine. The definition of the tax system as a set of national and local taxes and fees in the procedure established by the Tax Code of Ukraine leaves a number of issues of both theoretical and practical nature. Attention is focused on the fact that there is no military fee in the list of state taxes and fees fixed in Article 9 of the TC of Ukraine [9]. It is not clear for what reasons the regulation of its payment is carried out by p. 16-1 of subdivision 10 Section XX of the Tax Code of Ukraine [9]. With this approach, there is a situation when the military fee in the tax system of Ukraine seems not to have. Although the military fee is actually paid. We can’t mention that the name of this tax payment does not correspond to the provisions of clauses 6.1 and 6.2 of Article 6 of the TC of Ukraine [9], where the definition of tax and fee is provided. According to its legal mechanism, the military tax fee, because the main feature of the fee - individual repayment - is absent. That is, the military payer does not receive individual special benefits. Conclusions. The conceptual apparatus used in the Tax Code of Ukraine in determining the tax system of Ukraine has a number of contradictions. The case here is not only in legal technique. The lawmaker's approach to determining the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine leaves a number of issues of both theoretical and practical nature. This attitude to the fundamental principles of legal regulation of the tax sphere can have negative consequences for both taxpayers and budgets of different levels. Bringing the conceptual apparatus into logical compliance will be able to lay down the necessary guarantees of compliance with the rights of taxpayers and will be able to ensure stable receipt of taxes and fees to budgets.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Achieving Environmental and Fiscal Goals in Lithuania using Environmental Taxes

Ekonomika ◽  
2002 ◽  
Vol 58 ◽  
Author(s):  
Remigijus Čiegis ◽  
Vidmantas Jankauskas ◽  
Dalia Štreimikienė
Keyword(s):  
System Analysis ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Methodological Issues ◽  
Tax System ◽  
Strategic Actions ◽  
Damage Costs ◽  
Accession Countries ◽  
Taxation System ◽  
New System

The main aim of this article is to analyse and compare the former and revised system of environmental taxes in Lithuania. Conceptual, analytical and methodological issues associated with the use of these instruments in the Lithuanian context are thoroughly discussed. Comparative and system analysis allows revealing deficiencies of the previous system of taxes and positive features of the new system. Comparison of pollution taxes available in Lithuania with the damage costs related to these pollutants emissions as well as comparison of environmental taxes with those of EU and accession countries allows to evaluate the efficiency of existing tax system in Lithuania and provide recommendations for strategic actions with respect of increasing effectiveness of existing environmental taxation system.

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 Barriers to Incident Reporting among Nurses: A Qualitative Systematic Review

2021 ◽  
pp. 019394592199944
Author(s):  
Moataz Mohamed Maamoun Hamed ◽  
Stathis Konstantinidis
Keyword(s):  
Systematic Review ◽  
Methodological Quality ◽  
Incident Reporting ◽  
Negative Consequences ◽  
Incident Reporting Systems ◽  
Qualitative Systematic Review ◽  
Blame Culture ◽  
Critical Appraisal Skills ◽  
Definition Of

Incident reporting in health care prevents error recurrence, ultimately improving patient safety. A qualitative systematic review was conducted, aiming to identify barriers to incident reporting among nurses. Joanna Briggs Institute methodology for qualitative systematic reviews was followed, with data extracted using JBI QARI tools, and selected studies assessed for methodological quality using Critical Appraisal Skills Program (CASP). A meta-aggregation synthesis was carried out, and confidence in findings was assessed using GRADE ConQual. A total of 921 records were identified, but only five studies were included. The overall methodological quality of these studies was good and GRADE ConQual assessment score was “moderate.” Fear of negative consequences was the most cited barrier to nursing incident reporting. Barriers also included inadequate incident reporting systems and lack of interdisciplinary and interdepartmental cooperation. Lack of nurses’ necessary training made it more difficult to understand the importance of incident reporting and the definition of error. Lack of effective feedback and motivation and a pervasive blame culture were also identified.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

scholarly journals It Is Not Just Mortality: A Call From Chile for Comprehensive COVID-19 Policy Responses Among Older People

2020 ◽  
Author(s):  
Pablo Villalobos Dintrans ◽  
Jorge Browne ◽  
Ignacio Madero-Cabib
Keyword(s):  
Older People ◽  
National Level ◽  
Health Issues ◽  
Negative Consequences ◽  
Access To Health Services ◽  
Term Care ◽  
Policy Responses ◽  
Level Data ◽  
Definition Of

Abstract Objective Provide a synthesis of the COVID-19 policies targeting older people in Chile, stressing their short- and long-term challenges. Method Critical analysis of the current legal and policy measures, based on national-level data and international experiences. Results Although several policies have been enacted to protect older people from COVID-19, these measures could have important unintended negative consequences in this group’s mental and physical health, as well as financial aspects. Discussion A wider perspective is needed to include a broader definition of health—considering financial scarcity, access to health services, mental health issues, and long-term care—in the policy responses to COVID-19 targeted to older people in Chile.

Evaluation of invulnerability of scale-free networks using total information of local sub-graph

2018 ◽  
Vol 29 (08) ◽  
pp. 1850075
Author(s):  
Tingyuan Nie ◽  
Xinling Guo ◽  
Mengda Lin ◽  
Kun Zhao
Keyword(s):  
Mutual Information ◽  
Complex Network ◽  
Fundamental Problem ◽  
The Self ◽  
Practical Significance ◽  
Scale Free ◽  
Total Information ◽  
Scale Free Networks ◽  
Influential Nodes ◽  
Definition Of

The quantification for the invulnerability of complex network is a fundamental problem in which identifying influential nodes is of theoretical and practical significance. In this paper, we propose a novel definition of centrality named total information (TC) which derives from a local sub-graph being constructed by a node and its neighbors. The centrality is then defined as the sum of the self-information of the node and the mutual information of its neighbor nodes. We use the proposed centrality to identify the importance of nodes through the evaluation of the invulnerability of scale-free networks. It shows both the efficiency and the effectiveness of the proposed centrality are improved, compared with traditional centralities.

DEEPFAKE AS A PHENOMENON OF POLITICAL COMMUNICATION

2021 ◽  
Vol 27 (6) ◽  
pp. 101-106
Author(s):  
М. Falaleev ◽  
◽  
N. Sitdikova ◽  
Е. Nechay ◽  
◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Political Communication ◽  
Political Discourse ◽  
Rapid Development ◽  
Theoretical Data ◽  
Practical Significance ◽  
Subject Field ◽  
Learning Programs ◽  
Definition Of ◽  
The Impact

The development of digital technologies, coupled with progress in the development of self-learning programs based on AI (Artificial Intelligence), has obvious advantages in improving the effectiveness of information impact on people around the world. During the 2010s, researchers have documented trends in the use of artificial intelligence for the construction and distribution of media content to indirectly manipulate political discourse at the national and global levels. Special interest in the context of this issue is how the rapid development of AI technologies affects political communication. The object of consideration within the framework of this article is the deepfake technology. Based on this, as a subject, the authors define deepfake as a phenomenon of modern political communication. Accordingly, the purpose of the study is to describe and predict the impact of deepfake technology on political communication at the global and national levels. The paper presents the definition of deepfake, assesses its characteristics depending on the methods and purposes of its distribution, and analyzes the prospects for using this tool to influence political discourse in modern Russia. To study the subject field of the research, methods of systematizing theoretical data, classification, analysis of a set of factors and forecasting have been applied. The practical significance of the work is presented by the authors’ definition and typology of the phenomenon of deepfake and describes its significance as a factor of political communication on the example of a particular country. The results of the work will be useful for researchers studying the problems of digitalization of the media space and modern means of disinformation in politics, both at the local and global levels

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