AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM

2021 ◽  
Vol 1 (7) ◽  
pp. 89-93
Author(s):  
F. S. AGUZAROVA ◽  
Keyword(s):  
Tax Administration ◽  
Land Resources ◽  
Tax Base ◽  
Information Base ◽  
Continued Use ◽  
Tax Benefits

Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.

scholarly journals Еколого-правове регулювання раціонального використання земельних ресурсів

2013 ◽  
pp. 168-170 ◽  
Author(s):  
О. О. Одарюк
Keyword(s):  
Natural Resources ◽  
Land Management ◽  
Land Tenure ◽  
Agricultural Land ◽  
Ecological Factors ◽  
Land Resources ◽  
Traditional Methods ◽  
Information Base ◽  
Adverse Action ◽  
Territorial Planning

Проведено аналіз підвищення використання природних ресурсів людиною і його вплив на відтворення біорізноманіття. Обґрунтовані переваги еколого-ландшафтного землеустрою в системі територіального планування сільськогосподарського землекористування в порівнянні з традиційними методамиорганізації території. Розглянуто необхідність створення інформаційної бази створення екологічних чинників використання земельних ресурсів. Проаналізовано проблеми використання земель сільськогосподарського призначення в умовах тотального зниження продуктивності та ступінь негативного впливу деградаційних процесів, а також їх вплив на сільськогосподарське виробництво. The analysis of increase of use of natural resources by man and its influence on self-reproduction of biosets is carried out. Advantages of ekologo-landscape land management in system of territorial planning of agricultural land tenure in comparison with traditional methods of the organization of territory are proved. The necessity of creation of information base of formation of ecological factors of use of land resources is considered. The adverse action of degradation processes and their impact on agriculture is analyzed.

scholarly journals Improvement of Tax Regulation Arrangements for the Russian Stock Market

2020 ◽  
Vol 8 (16) ◽  
pp. 556-570
Author(s):  
Andrei V Koren ◽  
Tatyana E Danilovskikh ◽  
Artem A. Pustovarov
Keyword(s):  
Stock Market ◽  
Income Tax ◽  
Securities Market ◽  
Tax Base ◽  
Public Offerings ◽  
Tax Legislation ◽  
The Status ◽  
Tax Benefits ◽  
Russian Stock Market ◽  
Financial Transactions

The paper discusses various options for taxation of transactions with securities issued by Russian companies. The study aims to solve the problem of low investor activity in the Russian stock market by transforming the current tax legislation. An assessment of the factors restraining the development of the primary public offerings market is given. The problems of the existing methodology for the formation of the tax base when calculating income tax and personal income tax on transactions with exchange-traded financial assets are analysed. A methodology for providing tax benefits and tax incentives for investors is proposed. An assessment of the effectiveness of tax benefits using an individual investment account is given. A comparative analysis of the amount of taxes paid is carried out depending on the status of an investor and the type of securities. A detailed description of the methods for calculating taxes on stocks, bonds and futures is given. The results of the study consist in substantiating theoretical and practical provisions that allow us to develop an effective mechanism for taxing financial transactions in the securities market. The need is theoretically substantiated and the significance of state support in the stock market for citizens of the Russian Federation is determined. Mechanisms are proposed for cancelling separate accounting for several types of tax bases. The main problems are found and ways to improve the mechanism of taxation of transactions made on the Russian stock market are developed.

scholarly journals Modernization of tax structure in Kosovo

2015 ◽  
Vol 1 (1) ◽  
pp. 149
Author(s):  
Remzi Smajli
Keyword(s):  
Local Level ◽  
Tax Administration ◽  
Tax Structure ◽  
System Transformation ◽  
Tax Base ◽  
Tax System ◽  
Power Efficient ◽  
Fiscal System ◽  
Economic Balance ◽  
The Right

An advantage in stabile economic balance in different countries is undoubtedly the form of fiscal system. Transformation towards modernization of the tax administration can undoubtedly bring favor the development of the economy with special emphasis on small business and middle. Fundamental changes that must occur in the tax structure redistribution of the tax burden and broaden the tax base. However leaders in this area requires special attention because this hypothesis is quite challenging because of the possible consequences. The main directions should have the right tax policy orientation; change in structure between direct and indirect taxes and tax structure right from the central or local level decentralization of tax power. Efficient functioning of the tax administration services and providing suitable conditions for fulfillment by taxpayers is the challenge of the tax system in Kosovo. One of the prerequisites of the efficiency of the tax system, in addition to organizational activities is the provision of modern information system, on which the tax administration of Kosovo should be on the cutting edge. This will simultaneously be the topic of discussion in my next paper for the Conference

On the issue of fiscal commissions

2021 ◽  
pp. 12-18
Author(s):  
Olga Rusakova
Keyword(s):  
Preventive Measures ◽  
Tax Administration ◽  
Legal Certainty ◽  
Tax Base ◽  
Normative Framework ◽  
Tax Legislation ◽  
The Future ◽  
The Subject ◽  
The Right ◽  
Mutual Agreement

The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

scholarly journals The Strategic Planning of the Brazilian Federal Revenue: Comparative Analysis with Similar Organs from Other Countries

2018 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Antonio Carlos de Almeida ◽  
Claudio Antonio Rojo
Keyword(s):  
Strategic Planning ◽  
Public Administration ◽  
Exploratory Study ◽  
Qualitative Method ◽  
Strategic Orientation ◽  
Tax Administration ◽  
Tax Base ◽  
The Public ◽  
Federal Revenue ◽  
Developed Nations

The strategic planning is a fundamental instrument for the management organization. The public administration is increased in that area and it had taken measures with the necessary adjustment. This research has the purpose of comparing the strategic planning of the Brazilian Federal Revenue - RFB (in Portuguese: Receita Federal do Brasil) with congener institutions from other countries. Even thought, the information available is limited, this research is able to provide a wide vision about the realities of these sectors and about the strategies that they had taken. This is an exploratory study, with a qualitative method, that aims to compare cases. The results show that the Brazilian tax administration gets a strategic planning based in international standard and that the tax administration analyzed were similar, having, in general, the same strategic orientation directed to the obtained of resources, aimed to the State and its publics policies, to safeguard the tax base, to stimulate the voluntary deadline compliance, for innovates technological solutions and the search for being recognized and respected. It was also observed that in the tax administration from developed nations the vision of future is related to the confidence that society has in these organizations, result of a consolidated tax system and in the valorization of people. 

THE IMPROVEMENT OF THE EXCISE TAX ADMINISTRATION OF “BAD HABITS”

2020 ◽  
Vol 2 (11) ◽  
pp. 119-122
Author(s):  
A.-Kh. A. IDRISOV ◽  
Keyword(s):  
Tax Administration ◽  
Tax Base ◽  
Tobacco Products ◽  
Excise Tax

The article deals with the administration of the so-called bad habits associated with the consumption of addictive goods, alcohol, tobacco products and nicotine substitutes. The most important role is assigned to control the possible concealment of the tax base and the turnover of excisable goods of these groups and measures to improve the efficiency of tax administration.

INTERBUDGETARY TRANSFERS AND TAX BENEFITS AS TOOLS TO PROVIDE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS

2020 ◽  
Vol 2 (12) ◽  
pp. 86-97
Author(s):  
E. A. ZAITSEVA ◽  
◽  
N. P. MELNIKOVA ◽  
Keyword(s):  
Economic Development ◽  
Financial Stability ◽  
Tax Incentives ◽  
Comparison Method ◽  
Tax Base ◽  
Socio Economic Development ◽  
Analysis And Synthesis ◽  
Tax Benefits ◽  
Regional Authorities ◽  
The Impact

The subject of this study is to analyze the impact of interbudgetary transfers and tax incentives on strengthening the financial stability of regions, as well as on the formation of the dependent sentiments of regional authorities as a barrier to the socio-economic development of regions. The aim of the study is to substantiate the possibilities for regions with high and low budgetary stability of combining interbudgetary transfers as a way to cover current expenditures of regional budgets and to provide tax benefits as a tool to expand the tax base of regions. In the course of the study, general methods of cognition (deduction and induction, analysis and synthesis, description and generalization) and private scientific methods of cognition (comparison method, tabular and graphical methods of data presentation) were used. Improving the system of indicators for assessing the effectiveness of regional tax incentives will allow monitoring the activities of regions to increase the financial stability of requests for transfers from the higher budget. Currently, in the Russian Federation, interbudgetary transfers have become an integral part of budgetary relationships. The analysis of the financial stability of all 85 subjects showed that the regions cannot fulfill their current expenditure obligations only at the expense of their own revenues. The overwhelming majority of the subjects of the Federation need to increase their financial independence. Subsidies as a type of interbudgetary transfers can lead to dependent sentiments of regional authorities. Regional tax policy based on the use of regional tax incentives helps to strengthen the tax base in the region and increase financial stability. Subsidies as a type of interbudgetary transfers carry a latent threat to the formation of the dependent sentiments of regional authorities. The way to reduce this threat is to develop a system of effective tax incentives to stimulate the socio-economic growth of the regions. The results obtained can be taken into account in the activities of the Ministry of Finance of Russia when developing the main directions of fiscal policy.

Influence of tax preferences on the formation of budget revenues

2014 ◽  
Vol 8 (9) ◽  
pp. 161-170
Author(s):  
Елена Егорова ◽  
Elena Egorova ◽  
Елена Бокарева ◽  
Elena Bokareva
Keyword(s):  
Opposite Effect ◽  
Government Support ◽  
Planning Period ◽  
Tax Base ◽  
Goods And Services ◽  
Tax Revenues ◽  
New Business ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Government

One of the priorities of economic development is the formation of a stable and sustainable tax system for the Russian Federation for the upcoming planning period, and this means fiscal stability, promoting economic growth in business activity. In the current situation, the main focus of the tax must be made exactly on stimulating component of tax policy in order to ensure stimulation of the economy, as well as business agents to develop production and open new business in Russia. One of the tools of tax incentives are tax preferences. Legislators at the federal level should not make decisions for the regions, the regions should be given a greater autonomy in matters of incentives. In the first place, it is necessary to increase production and sales of competitive goods and services. Only by increasing the production of goods may be increased tax revenues. Today, taxes are considered solely as a means to supplement the budget. The government, seeking to reduce tax benefits, believes that this will contribute to greater density in the budget. But the reduction of tax preferences for the producers will have the opposite effect - a reduction of output and, consequently, a decrease in the output of goods as well as reduced tax revenues. Therefore, in our opinion, it is necessary not to reduce, but to increase government support through tax breaks, subsidies and different preferences, as this would increase the output of goods and, therefore, result in an increase in the tax base and in an increase in tax revenues.

scholarly journals The voting of EU members for common consolidated corporate tax base and the tax benefits

2020 ◽  
Vol 7 (54) ◽  
pp. 56-71
Author(s):  
Wojciech Dąbroś ◽  
Janusz Kudła
Keyword(s):  
European Union ◽  
Personal Characteristics ◽  
European Parliament ◽  
Voting Behaviour ◽  
The European Union ◽  
Corporate Tax ◽  
Tax Base ◽  
Factors Affecting ◽  
Tax Benefits ◽  
The Impact

AbstractThis paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.

scholarly journals Integral Tax Collection Index as a New Approach to Assessing Tax Administration

2021 ◽  
Vol 13 (6) ◽  
pp. 54-80
Author(s):  
A.L. Osmolovskaya-Suslina ◽  
◽  
S.R. Borisova ◽  
V.A. Moskvina ◽  
◽  
...  
Keyword(s):  
Tax Compliance ◽  
Tax Administration ◽  
Budget Process ◽  
Tax Collection ◽  
Tax Base ◽  
Ex Post ◽  
Tax Payments ◽  
Budget Forecasts ◽  
Budget Execution

Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these require quick analysis and adaptation of the tax system to changing economic conditions, and do not always allow conventional scientific approaches to be used in the analysis of tax collection. Fiscal authorities are faced with the need to create relatively simple tools for assessing that would allow one to analyze revenues with a minimum set of data and to assess the efficiency of the tax authorities taking into account changes in the macroeconomic environment. The integral index of collection presented in this work can help solve this problem. The essence of the approach is to analyze the coherence of two dynamics: actual tax receipts and their proxy tax base. The methodical advantages of the proposed indicator are its relative simplicity and versatility. It is applicable for most of the tax and non-tax payments and can be used both independently and in conjunction with other indicators of tax collection completeness. The above makes the index a convenient tool for quick analysis at different stages of the budget process—it can be useful not only for ex-post understanding of trends in budget revenues execution and tax administration dynamics, but also for improving the accuracy of budget forecasts ex-ante.

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