2018. gada nodokļu reforma uzņēmēju vērtējumā

2021 ◽  
pp. 227-233
Author(s):  
Anna Medne
Keyword(s):  
Economic Development ◽  
Fiscal Policy ◽  
Tax Reform ◽  
Business Environment ◽  
System Reform ◽  
Tax Rates ◽  
Tax System ◽  
The University ◽  
The Impact ◽  
Made In

Economic development in the country is characterized by the growth of gross domestic product, and in Latvia it is 2.1% at the beginning of 2019. Economic development must be closely linked to the business environment, and one of its most important factor is the fiscal policy of the state and its tax system. In 2018, the tax system reform was implemented in Latvia, where significant changes were made in the taxation and methodology of its calculation. This study analyses the University Turiba Survey of Entrepreneurs conducted in 2018 and 2019, explaining the entrepreneurs’ opinion on the impact of tax reform on business environment in Latvia and the amount of taxes paid by companies. In 2019, 92% of respondents believe that the taxes for businesses are too high, demonstrating their dissatisfaction with the existing tax rates and methodology. In 2019, the business environment has been rated as good by 44% of the respondents, compared with a rise of about 10 percent in the previous year.

PENGARUH FAMILY OWNERSHIP, PERUBAHAN TARIF PAJAK DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Elfina Astrella Sambuaga
Keyword(s):  
Ownership Structure ◽  
Tax Reform ◽  
Stock Exchange ◽  
Family Ownership ◽  
Corporate Debt ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
The Impact ◽  
The Relationship ◽  
Debt Policy

<p>This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.</p><p>Keywords : debt policy, family ownership, firm value, tax reform.</p>

scholarly journals The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

2017 ◽  
Vol 1 (2) ◽  
pp. 53-73
Author(s):  
.Mohamed Helou Daoud Al-Khorsan ◽  
Hana Ali Hussein Al-Quraishi ◽  
Ziad Taher Mohamed Ali
Keyword(s):  
Fiscal Policy ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax System ◽  
Economic Changes ◽  
Tax Revenues ◽  
Political Ideas ◽  
Modest Contribution ◽  
The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system   to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

The Impact of Tax Policies on Behavior of Albanian Taxpayers

2019 ◽  
pp. 219-250
Author(s):  
Dorina Plaku ◽  
Eglantina Hysa
Keyword(s):  
Economic Development ◽  
Small Businesses ◽  
Business Performance ◽  
Capital City ◽  
Economic Environment ◽  
Tax Policies ◽  
Fiscal Policies ◽  
Tax System ◽  
Tax Changes ◽  
The Impact

The Albanian state has experienced many changes of this system over the years due to the policies and different regimes that have followed, but there has always been a tendency for improvement. The tax system and the informality are the mirror of the economy of the country, especially the favorable tax/fiscal policies that have been adapted to the economy, which bring economic development and integration of all the gaps to a proper economic environment. The chapter aims to find the effects of tax changes on the taxpayers. Furthermore, the study focuses on how the business performance has been indicated from the tax control. The data is collected from a survey which was focused in small and big businesses that operates in the capital city of Albania, in Tirana. The questionnaire is realized during April 2018. The main finds of the study are the different perception of businesses for the tax control and the impact of the fiscal changes on these businesses. All these fiscal changes that the businesses faced were more in disfavor of the small businesses.

scholarly journals Debt Overhang, Gazelles’ Growth, and Fiscal Policy: A Note from the Quantile Regression Approach

2021 ◽  
Vol 13 (18) ◽  
pp. 10457
Author(s):  
Sorin Gabriel Anton ◽  
Mihaela Onofrei ◽  
Emilia Gogu ◽  
Bogdan Constantin Neculau ◽  
Florin Mihai
Keyword(s):  
Fiscal Policy ◽  
Quantile Regression ◽  
Firm Growth ◽  
Tax Rates ◽  
Lower Growth ◽  
Effective Tax Rates ◽  
Debt Overhang ◽  
Regression Approach ◽  
Negative Effect ◽  
The Impact

The paper aims to examine the relationship between leverage and firm growth and the impact of fiscal policy on this relationship using a panel data quantile regression approach. Employing a sample of gazelles from emerging Europe for the 2006–2014 period, we find that debt overhang negatively affects firm growth only for the lower growth quantiles. In addition, we found that the negative effect is higher for the gazelles located in countries with lower corporate income effective tax rates. However, for the higher growth quantiles, the impact of debt on firm growth is positive and statistically significant. Our results reconcile the mixed results of the previous studies and have practical implications for financing strategies in emerging markets.

scholarly journals Fiscal policy and economic development

2020 ◽  
pp. 153-164
Author(s):  
Mykola Pasichnyi
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Fiscal Policy ◽  
Budget Deficit ◽  
Weight Ratio ◽  
Policy Formation ◽  
Gdp Growth ◽  
Fiscal Consolidation ◽  
Real Gdp ◽  
The Impact

The research subject includes the theoretical basis and mechanisms of fiscal policy formation and realization as an instrument of economic development regulation. The aim of the study is to improve the theoretical and methodological basis of fiscal policy formation and determine the peculiarities of its impact on economic development. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches, that helped to ensure the conceptual unity of our investigation. The dialectical, systemic and structural approaches, methods of analysis and synthesis, comparison, generalization,economic and mathematical modeling, scientific abstraction are applied. Results. In this paper, we explored the main instruments of fiscal policy, which affect economic development. The experience of advanced counties in fiscal consolidation and stimulus measures during the Great Recession was systemized. Also, the author investigated the budget deficit impact on real GDP growth in OECD countries over the 1981-2017 period. Practical implications. Fiscal policy and instruments of its implementation. Conclusions. The regulation of the tax burden on labor and capital influences the conjuncture of these factors in the market. Fiscal regulation is one of the determining reasons for the migration of labor and financial capital between different regions and countries. Given the multiplicity of combinations of tax bases and rates, the government has significant potential to impact on investment and consumer demand, and real GDP growth. The impact of budget expenditures on aggregate demand should be examined considering the level (ratio to GDP) and different composition structures. It is vital to raise the weight ratio of productive expenditures in the overall structure, which leads to foster economic growth. Particularly important are the special productive expenditures that are directed towards the development of human capital; which include expenditures on education, health care, physical development, R&D. It is crucial to establish a consistent relationship between public spending and the obtained results to form an effective fiscal policy. The budget should be balanced, which requires the implementation of systematic fiscal consolidation measures, and it has been found that the growth of the budget deficit slows down economic growth. The priority of fiscal policy is to reduce the debt burden.

scholarly journals ПОДХОДЫ К ВЫБОРУ ПОЛИТИКИ НАЛОГООБЛОЖЕНИЯ В КОНТЕКСТЕ РЫНОЧНЫХ СТИМУЛОВ: ПРИМЕР АРМЕНИИ

2020 ◽  
Vol 2 (30) ◽  
pp. 4-13
Author(s):  
Ани Аветисян ◽  
Keyword(s):  
Income Inequality ◽  
Income Tax ◽  
National Income ◽  
Social Benefits ◽  
Tax Rates ◽  
State Budget ◽  
Tax System ◽  
Market Incentives ◽  
Before And After ◽  
The Impact

Features of progressive, proportional and regressive types of taxation in the framework of the national income redistribution system are considered. The paper analyzes the literature devoted to the study of the impact of tax types on market incentives. The influence of the system of deductions and social benefits on the level of income inequality of the population and revenues to the state budget is considered. The article presents the income tax system in Armenia, statistics on the level of employment by industry, wages and taxes paid before and after the reform of the transition to the proportional tax scale, which came into force on January 1, 2020. Examples of a number of countries that use differentiation of tax rates depending on marital status are given. The analysis concluded that the weakness of economic regulatory institutions is a more significant factor than the level of tax rates

Policy will not support US growth as much as expected

2017 ◽  
Keyword(s):  
Tax Reform ◽  
Tax Rates ◽  
International Financial Institutions ◽  
Corporate Tax ◽  
Donald Trump ◽  
Content Type ◽  
Corporate Tax Reform ◽  
Capital Spending ◽  
The Impact ◽  
Economic Outlook

Subject US economic outlook. Significance US equity markets have rallied and the dollar has strengthened against the euro since President Donald Trump was elected in November 2016 -- largely on expectations that stimulative policies will be introduced. One of Trump's campaign promises pledged to reform corporate taxes and lower tax rates, which would be expected to boost capital spending. He also pledged to raise infrastructure spending by 1 trillion dollars over ten years, as well as to reduce regulatory burdens to help jumpstart business investment. Impacts Trump could use executive powers in a more sweeping fashion if he cannot deliver changes via legislation. US opposition to reforms of international financial institutions could reduce the momentum behind global cooperation. If the proposal to finance the 1-trillion-dollar infrastructure plan by public-private partnerships is a success, 2018 GDP will benefit. If agreed by 2018 or 2019, corporate tax reform could boost GDP growth although the impact could be diluted if other countries follow suit.

scholarly journals The Challenges and Imperative of Tax System Reform in Nigeria

2016 ◽  
Vol 8 (3) ◽  
pp. 151
Author(s):  
Nwosu M. Eze ◽  
Tondo E. Iorwuese ◽  
Wali B. Abba
Keyword(s):  
Business Environment ◽  
Tax Revenue ◽  
System Reform ◽  
Tax System ◽  
World Government ◽  
Major Player ◽  
The World ◽  
The Government ◽  
Petroleum Sector ◽  
Tax Payers

Tax ranks next to the petroleum sector in terms of volume of public revenue generation in Nigeria as it is a major player in every society of the world. Government imposes taxes on the citizens in order to finance its activities and creates a conducive business environment for its citizens. In the process, responsibilities are assigned to three key elements namely, tax payers, tax authorities and the government. While tax authorities ensure effective collection of tax revenue to the government, tax payers are merely fulfilling their civic responsibilities and obligations. However, the tax system in Nigeria is confronted by myriad problems; multiplicity of taxation, especially among the three tiers of the government, low quality personnel, among others. This raises the need for reforms in the management of the tax system in Nigeria.

The Impact of the Source of Changes in Marginal Tax Rates on Participation in Individual Retirement Accounts

2002 ◽  
Vol 24 (1) ◽  
pp. 46-59 ◽  
Author(s):  
David H. Eaton
Keyword(s):  
Fixed Effects ◽  
Tax Reform ◽  
Tax Rates ◽  
Tax Rate ◽  
Taxable Income ◽  
Individual Retirement Accounts ◽  
Retirement Accounts ◽  
Marginal Tax Rates ◽  
The Impact ◽  
Participation Decisions

This paper uses a series of two-year panels of tax return data to estimate the effects of two sources of tax rate changes on the participation in Individual Retirement Accounts (IRAs). This paper uses a panel logit approach to control for individual specific fixed effects, which may also influence IRA participation behavior. This paper examines participation during the years of open eligibility for IRAs, as well as examining the impact of the 1986 tax reform on participation. A key finding of this paper is that taxpayers' IRA participation decisions are more sensitive to changes in tax rates due to changes in taxable income than to direct changes in the tax tables.

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