scholarly journals International experience and priority directions of combating tax evasion, taxes and other mandatory payments in Ukraine

2020 ◽  
pp. 26-31
Author(s):  
Iryna LITVINOVA ◽  
Yurii SOLOMIANYI
Keyword(s):  
Tax Evasion ◽  
Developed Countries ◽  
Tax Administration ◽  
State Budget ◽  
Factors Affecting ◽  
Financial Responsibility ◽  
Minimum Income ◽  
Tax Legislation ◽  
Foreign Countries ◽  
Verification Process

Introduction. The paper analyzes the legislation of some foreign countries on liability for crimes in the field of taxation. Purpose. It is established that, in general, developed countries have built reliable systems of measures to ensure tax revenues to the state budget and apply effective mechanisms to prosecute for violating the requirements of tax legislation. Results. It is determined that the legislation of developed foreign countries provides for different types of liability for tax evasion as a consequence of anti-fiscal behavior of the taxpayer: civil, administrative and criminal. The main destabilizing factors affecting the effectiveness of tax control are: insufficient unification of domestic tax legislation with international; lack of comprehensive methods of assessment and systematic monitoring of control and verification work of tax authorities; imperfect methodological support of procedural issues of tax control, low level of its automation; lack of approaches to harmonization of relations between participants of the control and verification process; institutional distortions and distortions regarding the tax culture, discipline and consciousness of taxpayers due to the growth of the tax burden and transaction costs in the system of tax administration. Conclusions. Domestic tax control is characterized by a tendency to converge with European requirements, but the pace of reform of the tax administration system in Ukraine is too slow. It is suggested that to overcome the problem, it is necessary to introduce (for some types of violations) the dependence of the size of financial sanctions on the characteristics of the tax offense, its value in monetary terms, the presence or absence of intent to evade taxation and so on. Finally, abandon the link between the size of financial sanctions and the economically outdated value of the tax-free minimum income; to provide financial responsibility of legal entities for conducting accounting and tax accounting with violations (the current domestic legislation provides insignificant fines for bringing to administrative responsibility only officials of the taxpayer-legal entity).

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

scholarly journals State regulation of taxes and fees by the governments of the Generals A. I. Denikin and P. N. Wrangel during the Russian Civil War

2021 ◽  
pp. 228-237
Author(s):  
Valentin Grigor'evich Medvedev
Keyword(s):  
Civil War ◽  
Tax Evasion ◽  
Armed Forces ◽  
State Regulation ◽  
Public Image ◽  
State Budget ◽  
The Public ◽  
Tax Legislation ◽  
Indirect Taxes ◽  
The Government

The subject of this research is the poorly studied in the domestic historical legal science problem of legislative and administrative activity of anti-Soviet authorities in the territory of the Armed Forces of South Russia in the tax sphere during the Civil War. It is determined that tax legislation and law enforcement practice of the white governments were based on the laws of the former Russian Empire and the Provisional Government, which underwent adequate amendments over time. For pumping up the budget in the environment of economic devastation and rapid inflation, the legislator increased the rates of direct and indirect taxes, as well as introduced the new sources of taxation and revision of tax incentives. The author concludes that due to tax evasion of the population, the revenue from direct taxes into the budget, including commercial and industrial classes, were insignificant. Attempts of the government to concentrate legislative and administrative activity on indirect taxation also did not bring expected results; indirect taxes or non-taxable fees barely covered the expenses on the rapidly expanding bureaucratic bodies of civil administration. It is revealed that the supply of warring armies in such conditions was mainly through the uncontrolled issue of banknotes, which boosted inflation, and thus, plundered the public treasury. Being the main source of filling the state budget, it became one of the methods of comprehensive compulsory taxation. It is stated that due to shortage of budgetary funds, military commanders were forced supply the troops via conducting contributions and requisitions, which in fact was tax in kind and negatively affected public image of the government.

scholarly journals Analysis of world practice of cash circulation

2020 ◽  
Vol 2020 (1) ◽  
pp. 125-138
Author(s):  
Olga Mikhailovna Markova
Keyword(s):  
Growth Rates ◽  
Developed Countries ◽  
Global Scale ◽  
Factors Affecting ◽  
Goods And Services ◽  
Advantages And Disadvantages ◽  
Consumer Lending ◽  
Foreign Countries ◽  
The Developed Countries

Nowadays, attention is being paid to studying the structure of money circulation in foreign countries, which is stipulated by changes in cash monetization of the economy and the role of cash and financial operations performed with cash. According to the results based on the national and foreign research of cash circulation, the advantages and disadvantages of using cash in money turnover have been identified. The rating of countries with the least dependence on cash is given. It has been stated that in the developed countries the bank cards are used as an alternative to cash, the sizes of which vary depending on the location and characteristics of consumer lending in them. The problem is being studied: what reasons stimulate the demand for cash? The factors that influence the cash providing the goods and services circulation, other payments of the population of various countries (assessment of motives for holding money, total demand for cash, transactional, cumulative and speculative or portfolio costs have been given). Cash needs planning also plays an important role. In the Bank of Russia cash need planning is provided on the forecast estimates for all face values of coins and banknotes. A review of a sample of cash circulation and factors affecting it in Russia for the period from 1998 to 2018 is presented. The graphs of changes in the money supply and its growth rates, gross domestic product and its growth rates are illustrated. A correlation matrix is built for all variables in the sample (growth rates). The conclusions are drawn about the need in the monetary mechanism for regulating cash circulation to maintain the national independence and statehood in the context of digitalization of the world economy on a global scale.

scholarly journals Tax Portfolio Optimization of the Hotel Business Entity Based on Tax Control Criteria

2021 ◽  
Vol 93 ◽  
pp. 02021
Author(s):  
E.N. Yalunina ◽  
I.V. Frolova ◽  
T.V. Matytsyna ◽  
T.G. Pogorelova
Keyword(s):  
Portfolio Management ◽  
Tax Evasion ◽  
Successful Operation ◽  
Commercial Activity ◽  
Factors Affecting ◽  
Main Research ◽  
Tax Legislation ◽  
Tax Management ◽  
Business Entities ◽  
Definition Of

Tax evasion is quite widespread in the hotel business activities in Russia. This fact does harm not only to the Russian economy as tourism is becoming one of the dynamically developing industries, but also to business entities since the lack of financial visibility contributes to internal thefts in these companies. Regular changes in the tax legislation associated with the growth of tax burden are taken hard by the enterprises of the hotel industry. This problem has become the most acute due to the fact that often companies involved into the hotel business falsify the key figures of financial and economic activity for the purpose of hiding the results of commercial activity in order to reduce or completely avoid paying taxes. The successful operation of the hotel business requires an appropriate tax management system. Tax portfolio development for the hotel business entity can become both a means of further business development and a source of onerous expenses. One of the key factors affecting the composition and amount of the tax portfolio is the use of tax alternatives. The main research goal of this study is to develop scientific and practical recommendations on risk-oriented management of the hotel business tax portfolio through the use of tax portfolio criteria. According to the goal, such objectives have been set and realized in the article as definition of institutional basis of tax control, a research of risk-oriented approach to tax portfolio management and identification of tax risks for any hotel business entity based on tax portfolio criteria.

scholarly journals L’adhésıon Au Contrôle Fıscal Du Contrıbuable Marocaın : Etude Crıtıque Des Procedures Fıscales

2016 ◽  
Vol 12 (4) ◽  
pp. 129
Author(s):  
Khanfor Abdelkader ◽  
Souaf Malika
Keyword(s):  
Tax Compliance ◽  
Tax Administration ◽  
General Direction ◽  
Tax Legislation ◽  
Tax Audit ◽  
Legal Uncertainty ◽  
New Vision ◽  
Verification Process

The tax control practiced by the services of the general direction of the taxes is the ultimate guarantor of tax compliance. It aims to understand all breaches of tax and accounting legislation. Instead, it creates a sort of mistrust and reluctance due, first by the legal uncertainty of the texts governing the tax audit. And second, to the exorbitant prerogatives of auditors. The general direction of the taxes has adopted a new vision that shows the taxpayer as a true partner that should benefit from a number of safeguards, given the substantial powers of the Tax Administration favor to the introduction of the charter of the taxpayer. This document is very criticized by experts due to not bringing much to our tax legislation, except that it summarizes the various guarantees of the General Tax Code (GTC ), became mandatory handed , together with the notice of audit , on pain of the uselessness of the entire verification process.

scholarly journals Evasão tributária, a Base de Cálculo do ITBI e a Tipicidade no Direito Tributário Brasileiro

2020 ◽  
pp. 165-199
Author(s):  
Jeferson Teodorovicz
Keyword(s):  
Tax Evasion ◽  
Property Tax ◽  
The Other ◽  
Tax Law ◽  
Tax Administration ◽  
Tax Collection ◽  
Basic Principles ◽  
Tax Legislation ◽  
Other Hand

RESUMOO presente estudo investiga a problemática da evasão tributária frente à determinação da base de cálculo do imposto sobre transmissão de bens imóveis (ITBI), de competência municipal e distrital no Brasil, a partir de revisão bibliográfica, legislativa e jurisprudencial. O método adotado no presente trabalho aproxima-se do dedutivo, sem, porém, afastar-se de pontuações indutivas – inclusive com considerações críticas ao objeto de investigação. Particularmente, o ponto central da pesquisa refere-se à análise de medidas de combate à evasão tributária adotadas pela administração tributária municipal no que tange à simulação frente ao ITBI na legislação tributária brasileira, especialmente considerando-se alternâncias legais – e infralegais - na consideração da base de cálculo do imposto. Concluiu-se que, embora as medidas legais e infralegais adotadas para combater as práticas evasivas fiscais colaborem, se respeitados certos limites, à racionalização e à eficiência da tributação, sobretudo para averiguar a efetiva manifestação de capacidade contributiva do contribuinte, de modo geral, por outro lado, tal esforço arrecadatório não deve relativizar o respeito aos princípios basilares do Direito Tributário Brasileiro, no qual o princípio da reserva da lei em matéria tributária ou princípio da tipicidade tributária se eleva no âmbito da determinação da base de cálculo do ITBI.PALAVRAS-CHAVEITBI; evasão tributária; base de cálculo; tipicidade tributária. ABSTRACTThe present study investigates the problem of tax evasion considering the determination of the calculation basis for the Transmission of Immovable Property Tax (Imposto de Transmissão de Bens Imóveis - ITBI), with municipal and district jurisdiction in Brazil, based on bibliographical, legislative and jurisprudential review. The adopted method in the present research is close to the deductive one, without, however, departing from inductive scores – including critical considerations to the object of this investigation. In particular, the focus of the research is the analysis of measures to combat tax evasion adopted by the municipal tax administration regarding the simulation of ITBI in the Brazilian tax legislation, especially examining the legal and non-legal changes in the consideration of the tax calculation basis. It was concluded that, although the legal and infralegal measures adopted to combat tax evasion collaborate, if certain limits are respected, to the rationalization and efficiency of taxation, especially to verify the effective manifestation of contributory capacity, generally, on the other hand, such a tax collection effort should not relativize respect for the basic principles of Brazilian Tax Law, in which the principle of law reservation in tax matters or principle of tax typicity is raised in the scope of determination of the calculation basis of ITBI.KEYWORDSITBI; tax evasion; calculation basis; tax typicity.

scholarly journals Offshore companies’ participation in strategic state projects and their impact on state budget revenue

2019 ◽  
Author(s):  
Vaidas Gaidelys
Keyword(s):  
Empirical Research ◽  
Tax Evasion ◽  
Developed Countries ◽  
Tax Revenue ◽  
Statistical Data Analysis ◽  
Economic Sectors ◽  
State Budget ◽  
State Projects ◽  
Practical Implications ◽  
Budget Revenue

Purpose – to assess possible consequences of the employment of offshore companies in strategic state projects. Research methodology – empirical research statistical data analysis. This publication introduces scientific research on the case of employment of offshore companies in strategic state projects and assesses its possible damage to state budget revenue. Findings – offshore financial centres specialise in serving particular economic sectors. Research limitations – although developed countries suffer the most significant tax revenue losses, they promote the establishment of offshore centres. Countries do not learn from their mistakes, especially in terms of tax evasion through offshore companies. Practical implications – by employing offshore companies in its strategic projects, Lithuania supports the double stand-ards and the principle that what the state is allowed to do, private business is not. By taking advantage of offshore companies, corruption offences can be financed. Originality/Value – this article introduces the new empirical research on employment of offshore companies in strategic state projects.

scholarly journals DIRECTIONS OF IMPROVEMENT OF THE TAX SYSTEM OF UKRAINE ON THE BASIS OF ANALYSIS OF EXPERIENCE OF FOREIGN STATES

2020 ◽  
Vol 1 (4(106)) ◽  
pp. 125-132
Author(s):  
Є. М. Найдьон ◽  
В. А. Сандул
Keyword(s):  
Developed Countries ◽  
State Regulation ◽  
The State ◽  
Necessary Condition ◽  
Economic Downturn ◽  
State Budget ◽  
Tax System ◽  
Foreign Countries ◽  
Tax Systems ◽  
Business Entities

The relevance of the article is that one of the largest economic areas of state regulation of Ukraine's economy is taxation. After all, it is through taxes that economic relations and the interests of the state, regions, citizens of the state and business entities are regulated. With the advent of the state there is a need to pay taxes to form the state budget. Therefore, they are an attribute of the state. Taxes are known to be an integral part of the financial system on which the normal functioning of the state is based. The activity of the tax system of our state is first of all closely connected with economic, political or any other situation. That is why it can be argued that the state of the tax system is influenced by the level of development in the country, developed legislation and progressive changes. The tax systems of different countries operate on different principles, and therefore taxes are collected differently in them, and the purposes for which they are intended are different. However, the composition and structure of the Ukrainian tax system is to some extent similar to the tax systems of developed countries, and needs further improvement taking into account their experience. The purpose of the article is to analyze the tax systems of foreign countries and formulate proposals to improve the mechanism of its functioning and directions of reforming the modern tax system of Ukraine. It is concluded that the successful construction of the tax system is an important condition for Ukraine's integration into the world market. Reforming the tax legislation of Ukraine is a necessary condition for the effective operation of the economic system as a whole. Thus, the study shows the imperfection of the domestic tax system and the need to improve it in accordance with and taking into account the experience of progressive tax systems of foreign countries. Thus, the creation of a tax system that will focus on domestic producers and at the same time promote new investment, economic development, competitiveness, providing benefits and advantages to new and technologically updated enterprises will help fill the state budget. Reducing the rates of the single social contribution, according to the legislator, will help increase the economic activity of businesses that find themselves in a difficult financial situation due to the economic downturn and financial and economic crisis and will help displace the shadow economy.

scholarly journals Performance assessment of reform in the field of ensuring Ukraine’s tax security

2020 ◽  
Vol 2020 (3) ◽  
pp. 144-154
Author(s):  
Oleksandr KUSHNERUK ◽  
◽  
Nataliia ALEKSEIENKO ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Administration ◽  
Tax Burden ◽  
Tax Reforms ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Changes ◽  
Revenue Administration ◽  
Positive Effect

During the period of 2014-2019 Ukraine experienced many tax changes, which concerned the optimization of the tax system to overcome threats to tax security in the field of tax payment, filling of the state budget and tax administration. Changes in the tax system have significantly affected the amount of tax revenues, but there is uncertainty about their effectiveness in ensuring tax security. The purpose of the article is to quantify the level of effectiveness of tax reforms in order to ensure tax security. Based on the analysis of publications in 2016-2019, major tax reforms in Ukraine were studied and the indicators that assess the effectiveness of reforms in the field of tax security were selected. The analysis of indicators of efficiency of administration and tax burden in Ukraine, Georgia and Poland in 2008-2019 is carried out. It is determined that there has been a reduction in the risks of tax evasion and the risks of non-payment of taxes due to improved tax administration. In general, the time for tax administration in Ukraine was significantly reduced and this was the most drastic change. In 10 years, the time of preparation and payment of taxes (hours) has been reduced from 860 hours to 328 hours! As a result, the risks of tax evasion in Ukraine have decreased due to the reduction of the tax burden on business; the administration of taxes and contributions has become more efficient, which reduces the risks of tax evasion. These indicators affected the amount of tax revenues and relative indicators of the tax burden. Tax revenues (% of GDP) in Ukraine increased by 2.27% of GDP. This means that the efficiency of tax revenue administration has improved, which has a positive effect on the level of tax security. As a result, the tax system has become more transparent.

IMPROVEMENT OF VALUE ADDED TAX ADMINISTRATION -FACTOR IN MAINTAINING SUSTAINABILITY OF THE STATE BUDGET INCOME

2020 ◽  
Vol 5 (3) ◽  
pp. 21-26
Author(s):  
Mirzohid Kamilov ◽  
Keyword(s):  
Value Added ◽  
The State ◽  
Tax Administration ◽  
Value Added Tax ◽  
State Budget ◽  
Foreign Countries

In this article the directions for improvement of value added tax administration based on the experience of foreign countries are studied. Besides, problems at administration of the tax to the added cost in Uzbekistan have been revealed and scientific offers and recommendations for their decision are developed

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