When is a Taxation System Just? Attitudes towards General Taxation Principles and towards the Justice of One’s Own Tax

2016 ◽  
pp. 115-140
Keyword(s):  
Taxation System ◽  
General Taxation

scholarly journals PERBANDINGAN SISTEM PERPAJAKAN TERHADAP USAHA MIKRO KECIL MENENGAH PADA PT. BERKAT TEKNIK JAYA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Sintya Clara Assa ◽  
Jantje J. Tinangon ◽  
Rudy Pusung
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Returns ◽  
The Government ◽  
Medium Enterprises ◽  
Taxation System ◽  
General Taxation

Economic development of a country , is also caused by a number of micro, small and medium enterprises , as well as existing tax system in Indonesia has undergone some changes , to increase state revenue through tax receipts . This study aims to compare the general taxation system in accordance with the Government Regulation number 46 where applied in July 2013 and began to be paid in August 2013. Object of research is PT Berkat Teknik Jaya is a micro, small and medium enterprises company engaged in agriculture and trade. By taking the information in the form and amount of the income tax returns of the company. Based on calculations, by comparing the amount of tax due in the year 2013 by using each system of taxation, it is known that the amount of tax to be paid in accordance with the general taxation system that is Rp.21.000.000 while using Government Regulation No. 46 then the tax should in the pay of Rp .25.787.000. Based on the calculation and analysis , each system of taxation for micro, small and medium enterprises have advantages and disadvantages , but by terms of the amount of tax to be paid then it is more advantageous for the application in accordance with the general taxation system.

scholarly journals Taxation of agricultural enterprises: Ukraine practice and international trends

2021 ◽  
pp. 125-132
Author(s):  
Dmitry Parmakli ◽  
◽  
Liudmila Bakhchivanzhi ◽  
Alexandr Barbinyagra ◽  
◽  
...  
Keyword(s):  
Agricultural Producers ◽  
Agricultural Enterprises ◽  
Single Tax ◽  
International Trends ◽  
The World ◽  
Business Entities ◽  
Taxation System ◽  
General Taxation

The article highlights the existing practice of taxation of agricultural enterprises in Ukraine, analyzes the size of the single tax for agricultural producers in comparison with the amount of tax for the general taxation system. The main approaches to the taxation of agricultural producers in European practice are highlighted. The world experience in supporting agriculture is considered. The proposals for improving the taxation of agricultural enterprises in Ukraine in the context of its differentiation in relation to the size of business entities are considered.

scholarly journals PROBLEMATIC ASPECTS OF TAXATION OF INDIVIDUAL-ENTREPRENEURS ON THE EXAMPLE OF HOTEL BUSINESS

2020 ◽  
pp. 146-159
Author(s):  
Larisa Krysyuk ◽  
Keyword(s):  
Small Business ◽  
Significant Contribution ◽  
General System ◽  
Competitive Environment ◽  
Small Enterprises ◽  
Common System ◽  
Advantages And Disadvantages ◽  
Taxation System ◽  
Positive Results ◽  
General Taxation

Small business is a social and economic phenomenon. Each of those who take part in it can find their place in this sector of the economy. The state, local authorities, economic partners and entrepreneurs receive positive results from the activities of small enterprises. The role and place of small enterprises in the national economy is better manifested in the functions performed by these enterprises. Small business makes a significant contribution to the formation of a competitive environment. There are several conflicts currently. The first is a conflict between individual entrepreneurs and individuals. The second is a conflict between individual entre-preneurs on a simplified taxation system and a common system. Their taxation and the taxation of others differ from each other, which raises a large number of questions and dissatisfaction.The main purpose of the work is to analyse and identify problematic aspects of taxation of entrepreneurs in Ukraine using the example of the hotel business.A simplified taxation system can be chosen by both individual entrepreneurs and legal en-tities. Since the general system is more complicated in its form of taxation (accounting and repor-ting), more and more entrepreneurs are conducting their activities in a simplified taxation system. Hotels, like any other enterprises, can at their discretion choose a taxation system within the limits proposed by the current legislation. Hotels can use a simplified or general taxation system. These two systems have advantages and disadvantages. Individual entrepreneurs choose the most convenient system for themselves. Basically, they work on a simplified system, and this gives rise to a number of contradictions. If we compare an individual who works for an employer and an individual entrepreneur with the same income, then an individual who works for an employer has a higher tax burden.The article examined the simplified and general taxation systems. These systems have both advantages and disadvantages. Individual entrepreneurs choose the most convenient system for themselves, according to their activities. Choosing a simplified system, individual entrepreneurs have an advantage in choosing a group in which they will carry out activities. This allows you to regulate the amount of income, and subsequently the amount of taxes.

scholarly journals ANALYSIS OF SME’ TAX BURDEN IN THE MEAT PROCESSING INDUSTRY OF THE URAL REGION

2021 ◽  
Vol 31 (5) ◽  
pp. 769-776
Author(s):  
A.I. Martynova ◽  
M.V. Podshivalova ◽  
D.V. Podshivalov
Keyword(s):  
Manufacturing Sector ◽  
Federal District ◽  
Normative Values ◽  
Political Crisis ◽  
Tax Burden ◽  
Meat Processing ◽  
Main Hypothesis ◽  
The Government ◽  
Taxation System ◽  
General Taxation

The tax burden for small and medium-sized businesses has always been a significant indicator of business activity state’s stimulation. It is especially important for the manufacturing sector, the development of which is strategically important in the context of the growing political crisis and global instability. In this paper, an assessment of the tax burden is carried out according to a sample of 61 companies - subjects of small and medium-sized businesses in the most developed territory of the country - the Ural Federal District. The sample includes only enterprises with a common tax system. This is necessary for the comparability of the authors' calculations with the official normative values of the tax burden established for the corresponding sub-sector. The main hypothesis of the study is that small and medium-sized businesses underestimate their tax burden by applying the general taxation system, and thus, the standard established by the Government of the Russian Federation is objectively overestimated, since it does not take into account the specifics of tax optimization of such companies. The study result is the identification of an absolute discrepancy between the actual values of the tax burden and the normative ones. Thus, 100 % of the sample companies have a lower level of it, while for medium-sized companies the gap is maximum and is 21 times. According to calculations, 60-70 % of the sample companies occupy the payroll fund in order to reduce the tax burden on insurance premiums. In conclusion, it is argued that it is necessary to review the state tax policy in relation to small and medium-sized businesses, namely, to create conditions for reducing tax time and in the conditions of the general taxation system.

scholarly journals Reforming the tax system: From special tax regimes to general system of taxation

2020 ◽  
Vol 26 (12) ◽  
pp. 2743-2764
Author(s):  
T.G. Davletshin
Keyword(s):  
Small Businesses ◽  
Action Plan ◽  
Legal Regulation ◽  
Tax System ◽  
Single Tax ◽  
Code Structure ◽  
Tax Regimes ◽  
Taxation System ◽  
General Taxation ◽  
Tax Regulation

Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to transfer to the general taxation system. Methods. The study employs methods of logical analysis and synthesis, induction and deduction. Results. Digital technology development made it impractical to maintain special tax regimes for tax and legal regulation of small businesses implementing ordinary activities. More favorable economic and financial environment for small businesses should be created within the general taxation system, through lower tax rates, up to a certain threshold. Special tax regimes should regulate specific activities, requiring a special approach to tax regulation and State control. The paper presents a set of practical measures to reform the design of the Tax Code. The offered structure of taxation creates a single tax legislation for the vast majority of business entities. Conclusions. The abolition of special tax regimes for taxation and regulation of small businesses and creation of a single tax system based on the general tax regime will simplify the Tax Code structure and make the tax system more transparent and consistent. The offered action plan will help make the abolition gradual and seamless. The findings can be used in legislative activities to reform the tax system.

The Development and Incidence of United Kingdom Taxation in Relation to Mutual Life Assurance

1961 ◽  
Vol 27 ◽  
pp. 365-423
Author(s):  
W. Lundie
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Present Position ◽  
Life Assurance ◽  
The United Kingdom ◽  
Tax Laws ◽  
Taxation System ◽  
General Taxation

SynopsisThe paper attempts to show how the present basis of assessment to income tax of mutual life assurance companies has developed by modifying the general taxation system of the United Kingdom to fit special features of life assurance.Section 1 of the paper deals with those aspects of the general tax laws which are relevant to life assurance companies and analyses the position which would arise in the absence of specialised legislation applicable only to life assurance.Section 2 describes the evolution of specialised provisions affecting the taxation of life assurance and the present position is analysed in Section 3. Section 4 contains some suggestions for future legislation to remove anomalies in the present) basis.

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.

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