Tax Evasion

2015 ◽  
pp. 110-117
Keyword(s):  
Tax Evasion ◽  
The State ◽  
The Public ◽  
Tax Revenues ◽  
International Laws ◽  
Taxation System

Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion. Understanding why individuals and organizations evade taxes is the first step in reducing the aforementioned gap. For a taxation system to be well received and accepted by both the state and the public, it has to be just and fair, clear and precise, and take into consideration the interest of both the state and the citizen. This chapter explores tax evasion.

scholarly journals The principle of morality (administrative, tax and "public") in the Brazilian Federal Constitution of 1988

KPGT_dlutz_1 ◽  
2019 ◽  
Vol 32 (3) ◽  
pp. 509-527
Author(s):  
Demetrius Nichele Macei ◽  
Francisco Cardozo Oliveira
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Burden ◽  
The Public ◽  
Legal Relationship ◽  
Federal Constitution ◽  
Direct Reflection

This study aims to analyze the issue of tax morality and ethical (or unethical) attitudes identifiable in the tax legal relationship, considering the performance of duties in its two faces, the public (tax authority) and the private (taxpayer). The work approaches the aspects of Tax Justice, Equity and Fair Tax, inspired by the teachings of Klaus Tipke, leading to the confirmation that a tax is sustainable not only when it respects the ability to contribute, but also when the society accepts it as legitimate and necessary, even in a context of high tax burden. Thus, for this to occur is fundamental that the State manifests an ethical posture in dealing with taxpayers and with the resource’s application, whether in order to legitimize this conduct or to inspire the taxpayers to adopt the same behavior, assuming that their misconduct (tax evasion) is a direct reflection of the State posture.

scholarly journals Some features of the fight against tax evasion

2020 ◽  
pp. 72-78
Author(s):  
Nailya Shevko ◽  
Gulnara Hadiullina
Keyword(s):  
Public Sector ◽  
Research Methods ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
Theoretical Research ◽  
State Budget ◽  
The Public ◽  
Fair Competition

Unfortunately, tax evasion still exists today. As a result, there is insufficient funding for the public sector of the economy due to a reduction in revenue to the state budget. At the same time, there is a violation of the rules of fair competition. In order to ensure that the fight against tax and tax evasion is as effective as possible, it is important to determine the causes and methods of avoiding taxation, examine the current tax policy, and identify incentive leverage of taxes to replenish the revenue side of the budget. In the course of writing the work, empirical and theoretical research methods were applied, and legitimate ways to derive income from the shadows were identified.

scholarly journals Analysis of state of public financing of environmental protection

2021 ◽  
Vol 6 (13 (114)) ◽  
pp. 106-119
Author(s):  
Nataliia Yaroshevych ◽  
Volodymyr Stybel ◽  
Bogdan Gutyj ◽  
Oleh Hrymak ◽  
Lesya Kushnir ◽  
...  
Keyword(s):  
Environmental Protection ◽  
The State ◽  
Main Task ◽  
Environmental Tax ◽  
Significant Discrepancy ◽  
Protection Measures ◽  
The Public ◽  
Tax Revenues ◽  
State And Local ◽  
Public Economy

The main task of this study consists in evaluating the state of funding for environmental protection measures and substantiating the ability of the state and local communities to increase investments in environmental protection. To this end, the following was studied from 2010 through 2020: 1) mechanisms of filling and using funds of the Environmental Protection Fund of state and local budgets; 2) proportions of distribution of environmental revenues and expenditures between levels of the budget system. The analysis results showed that opportunities of the public economy sector in terms of environmental investment are reduced because of imperfect distributing mechanisms: ‒ the budgetary expenditures for environmental protection measures; ‒ the environmental tax revenues to the budget funds. It was established that a significant part (about 70 %) of the "environmental" funds of the public economy sector is directed to non-priority goals and measures. Less than half of the amount of environmental tax revenues is allocated for financing environmental activities. This does little to address pressing environmental issues and hinders the sustainable development of the country. There was a significant discrepancy between the tax burden on "polluters" of water bodies (3 % of the total amount of environmental tax) and the levels of their polluting activities (30‒40 % of all costs of the national economy to eliminate the effects of pollution). In order to increase public investments in the reproduction of the environmental and natural resource potential: 1) ways to improve the mechanism of using the Fund of Environmental Protection were proposed; 2) reserves for increasing capital environmental investments from the budget have been identified.

scholarly journals PROBLEMS AND WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE

2020 ◽  
Keyword(s):  
Small Business ◽  
Tax Evasion ◽  
The United States ◽  
The State ◽  
General Idea ◽  
Tax System ◽  
Positive Tendency ◽  
Foreign Countries ◽  
Business Entities ◽  
Taxation System

The article considers such a problem of the modern tax system of the country as evasion of tax liabilities in full or in part by business entities. The general idea of creating a simplified taxation system in Ukraine is considered. The positive tendency to increase tax revenues in comparison with 2019 and 2020 is described. The data on the number of small business entities in Ukraine are given. The most common methods of tax evasion are analyzed and the possible effect of tax evasion of taxpayers is analyzed in full of their obligations to pay the budget, and as a result, such actions of economic entities are assessed. Steps to improve this system of taxation by the state authorities, through the mandatory maintenance of registrars of settlement operations (RRO) and the abolition of the Books of income (and expenses) for a simplified system of taxation are considered. The focus is on the mandatory conduct of RRO for a simplified system and substantiates the emergence of possible small business waste in the "shadow", in order to keep the company at a decent competitive level. The conduct of penalties for non-use of RRO in its activities is generalized. The idea of abolishing the Accounting Books and the imperfection of the law for newly established enterprises was also considered. The legally established fact of transition to full electronic correspondence of business entities and representatives of controlling bodies is described. It is determined that the transition to electronic documentation is a good thing for the state to reduce bureaucracy in the country. An example of the fight against the shadow economy in the United States is given. The article suggests the ways to improve the tax system of Ukraine using the experience of foreign countries.

scholarly journals Fiscal Burden in the National Economy: A Dynamic Aspect

2021 ◽  
Vol 2 (517) ◽  
pp. 292-299
Author(s):  
N. O. Loboda ◽  
◽  
O. М. Chabaniuk ◽  
T. I. Spodaryk ◽  
◽  
...  
Keyword(s):  
The State ◽  
System Construction ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Current State ◽  
Methodological Aspects ◽  
Taxation System ◽  
Exclusive Right

The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developing proposals for ways to improve it, taking into account the present day requirements of in this sphere of relations. The functions and principles of the taxation system construction are considered. The list of actual problems of the domestic tax system is generated. The reasons and prerequisites for the problems faced by the tax system in the process of its functioning are disclosed. The concept of tax as a key element of the taxation system is distinguished, as well as tax revenues, which is one of the components of the State budget revenues. It is noted that the problems of excessive tax burden and contradiction of tax legislation in Ukrainian realities are especially topical. Statistical indicators are provided, an analysis of the tax and non-tax revenues to the Consolidated Budget of Ukraine is carried out in the context of three budget periods according to the reports on the implementation of budgets of the State Treasury Service of Ukraine; their dynamics are analyzed; appropriate generalizations, conclusions and proposals have been made. The need for further development and improvement of the taxation system, solving the problems of optimization of tax offenses in the current unstable conditions of functioning of the domestic economy are substantiated. Measures to increase the economic efficiency of the tax system of Ukraine and the directions of reforming this system at the present stage of its existence are proposed.

scholarly journals Tax bargaining, fiscal contracts, and fiscal capacity in Ghana: A long-term perspective

2020 ◽  
Vol 119 (475) ◽  
pp. 177-202
Author(s):  
Prince Young Aboagye ◽  
Ellen Hillbom
Keyword(s):  
Historical Analysis ◽  
The State ◽  
African Countries ◽  
Tax Reforms ◽  
The Public ◽  
Tax Revenues ◽  
History Of ◽  
Sub Saharan ◽  
People’S Perceptions

Abstract Many Sub-Saharan African countries are unable to generate sufficient tax revenues for public purposes. While it is widely accepted that governments’ ability to tax is shaped by politics, the precise mechanisms through which this relationship takes place in practice remain elusive. Based on a historical analysis of four major tax reforms in Ghana from the 1850s to the late 1990s, this article captures the various ways in which taxpayers negotiate with the state in an attempt to limit the extent of taxation, especially in cases where state reciprocity falls short of what people expect. Our evidence suggests that, far from being a recent development, effective taxation in Ghana has long depended on the ability of the state to convince taxpayers that tax revenues will be used for the public benefit. A history of misappropriation of tax revenues, overt corruption, and profligacy diminished taxpayers’ support for governments’ tax efforts. More generally, the article points to the importance of understanding how tax bargaining works in practice and people’s perceptions of their governments over the long term to overcome resistance to tax reforms.

scholarly journals THE SYSTEM OF DIRECT TAXATION IN UKRAINE

2021 ◽  
Author(s):  
Vasyl Holovachko ◽  
Diana Maksimenko ◽  
Stella-Valentyna Kolesnyk
Keyword(s):  
Tax Evasion ◽  
Income Taxes ◽  
The State ◽  
State Budget ◽  
Direct Taxation ◽  
Suboptimal Structure ◽  
The World ◽  
European Standards ◽  
Taxation System ◽  
Direct Tax

For the development of any country, everything in the country's economy needs to work at the highest level. This article is devoted to the system of direct taxation in Ukraine. It is determined that the main document regulating taxation is the Tax Code of Ukraine. The Tax Code clearly states that the tax is a mandatory, unconditional payment to the budget received from taxpayers. The direct taxation system in Ukraine could be better, but a number of problems prevent it from functioning fully. Direct tax is important for the activities of producers of various goods. The system of direct taxation in the world occupies a significant niche, in turn, as in Ukraine. Therefore, for development, it is necessary to start relying on the experience of the countries of the World. From this we get that it is important to reform the taxation system in Ukraine, starting with direct taxation. The direct tax system has many benefits that do not allow obtaining financial resources in full. Analyzing the data on the consolidated budget in Ukraine, it can be noted that it is formed from 80% of tax revenues. This is not enough by European standards. This suggests that in Ukraine the suboptimal structure of the revenue side of the state budget. Examining the factors influencing the system of direct taxation of individuals and legal entities, it was found that the most important qualitative factor from the standpoint of fiscal orientation is the level of tax evasion. The problem of taxation at all times, and especially in our time and for our country is extremely relevant, because it is taxes that are the source of income to the state, without which no country can exist. Direct taxes and are the basis for taxation. Direct and indirect taxes are also important for tax culture. Tax culture is important for effective tax collection. This can be explained by the receipt of income and income taxes, which depend on the correctness of the declaration of these incomes. In European countries, declaration is a prerequisite for every citizen, and public morality is focused on condemning those who hide something. In turn, this culture in society in Ukraine does not yet have a proper level. Therefore, the country should pay more attention to the control of the direct taxation system and create conditions for the payers of these taxes.

scholarly journals Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine

2020 ◽  
Vol 23 (1) ◽  
pp. 89-94
Author(s):  
Natalia Lagodienko ◽  
◽  
Victoriia Palamarchuk ◽  
Vladyslav Hamaiun ◽  
◽  
...  
Keyword(s):  
Tax Evasion ◽  
Negative Impact ◽  
Tax Avoidance ◽  
The State ◽  
Economic Situation ◽  
State Budget ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Legislation ◽  
The Impact

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy. Conclusions. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.

scholarly journals СУЧАСНИЙ СТАН ПОДАТКОВИХ НАДХОДЖЕНЬ У РОЗРІЗІ ВВП КРАЇН ЄС ТА УКРАЇНИ

2018 ◽  
Vol 119 (1) ◽  
pp. 17-26
Author(s):  
Катерина Д. Горобей ◽  
Яна Ю. Цимбаленко
Keyword(s):  
Fiscal Policy ◽  
Tax Evasion ◽  
Best Practice ◽  
The State ◽  
State Budget ◽  
Tax System ◽  
Eu Member States ◽  
Tax Revenues ◽  
Current State ◽  
The Eu

The article provides insights into the nature of tax policy of the EU member states and Ukraine. A comprehensive analysis of the current state of tax revenues in Ukraine and in the EU countries has been made. In particular, their size was estimated which revealed the critical need for optimization and reformation of the Ukrainian tax system to increase tax revenues and spur the GDP enhancement. The research problems and objectives have been attained and accomplished through application of the following research methods: a comparative analysis – to assess the current state of tax revenues in the EU and Ukraine; scientific synthesis and systematization – to identify and group the incentive instruments to foster Ukraine's fiscal policy towards European integration. The share of state budget revenues and the share of tax revenues to the state budget are considered and analyzed. Recommendations on increasing tax revenues and raising the GDP level in Ukraine in the context of European best practice have been developed. It is argued that the state should not increase tax rates thus encouraging tax evasion but build a system of legal restrictions on government fiscal policy along with delivering a mutually agreed, comprehensive improvement of all structural elements of the tax system.

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