scholarly journals The Role of Improving the Tax System in the Development of Entrepreneurship During the Pandemic

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Nargiza Nurmatovna Karshieva ◽  
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Power Of Attorney ◽  
Tax System ◽  
Tax Benefits ◽  
The Cost ◽  
Compensation Payments

This article describes the tax benefits provided to businesses in Uzbekistan during the pandemic, their content and amount. As a result of the analysis, the author made the following proposals: to ensure the complete transfer of all taxpayers to electronic accounts in order to prevent breaking the value-added tax chain, as well as to take measures for electronic registration and protection of the power of attorney for the import of goods and materials; consideration of the issue of administering VAT accounting in the form of compensation payments included in income in the form of wages, that is, the cost of food or the cost of food.

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

scholarly journals Tax System and Conditioning of Business Environment in Lithuania

Ekonomika ◽  
2000 ◽  
Vol 52 ◽  
Author(s):  
Aleksandras Vytautas Rutkauskas ◽  
Manuela Tvaronaviciene
Keyword(s):  
Tax Reform ◽  
International Comparisons ◽  
Value Added ◽  
Business Environment ◽  
Value Added Tax ◽  
Tax System ◽  
A Value ◽  
Main Emphasis ◽  
Consumption Taxes

In this article an officially declared direction of a future tax reform is discussed. The main emphasis is put on the examination of a role of a profit tax in conditioning of contemporary economical environment of operating business firm and impact of consumption taxes on a behavior of various participants of market. International practice of imposing a profit tax and a value added tax (VAT) is considered and international comparisons are made. The article argues for introducing a progressive profit tax and reducing value added tax.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals The Role of Technology in Financial Inclusion-A Case Study Mobile Money Penetration in Ghana

2021 ◽  
Vol 8 (4) ◽  
pp. 19-34
Author(s):  
Samuel Nii Attoh Abbey
Keyword(s):  
Value Added ◽  
Financial Inclusion ◽  
Mobile Money ◽  
Face To Face ◽  
Platform As A Service ◽  
The Cost ◽  
Audit Trails ◽  
Game Changer

With the flagship success of M-Pesa, mobile devices have become an important tool to facilitate the financial inclusion of the previously unbanked population in developing countries. Following the success of M-Pesa in Kenya in 2007, mobile money technologies became widespread across Africa. Beginning in 2009, Ghana experienced exceptional adoption of Mobile Money technology. Many studies have examined the influence of mobile money on financial inclusion from a variety of perspectives, and many have concluded that mobile money is a game-changer in this regard. The Mobile Money concept has evolved based on introducing the other value-added services such as microloans, savings, and insurance portfolios. The researcher used a questionnaire and a face-to-face interview to obtain qualitative data for this study. Together with other research, the statistics revealed that Mobile Money transactions in Ghana had more than tripled since it became the most popular payment method. Over the last year, the platform as a service has created over 140,000 jobs and has shown to be the safest channel. It has several advantages, including lowering the cost of printing and keeping cash on hand, as well as decreasing fraud because the technology underlying it gives appropriate audit trails to prevent fraud and boost economic growth.

scholarly journals DESAIN AWAL DAN BIAYA PEMBUATAN KAPAL OPERASIONAL KAMPUS USN KOLAKA BERBAHAN FIBERGLASS

2021 ◽  
Vol 21 (2) ◽  
pp. 133-142
Author(s):  
Azhar Aras Mubarak ◽  
Samaluddin Samaluddin ◽  
Rahmawati Djunuda ◽  
Alfiyah Alif
Keyword(s):  
Value Added ◽  
Ship Design ◽  
Maximum Speed ◽  
Value Added Tax ◽  
The Cost

Abstract   Universitas Sembilanbelas November Kolaka is a university located in Kolaka Regency. This university has another campus, namely Campus B, which is located in Central Buton Regency and is separated by the sea. To increase access to these campuses, an operational ship is needed. This study aims to design an operational ship to serve the two campuses of the Universitas Sembilanbelas November Kolaka. The ship is designed using fiberglass. This study resulted in an operational ship design made of fiberglass, which has a capacity of 20 people with a maximum speed of 25 knots. The university's operational ship is 14.5 m long, 3.2 m wide, and has a draft of 0.5 m. The cost to build the ship is estimated at Rp1,526,820,000 including Value Added Tax.   Keywords: operational ship; fiberglass; fiberglass ship; shipbuilding costs.    Abstrak   Universitas Sembilanbelas November Kolaka yang berkedudukan di Kabupaten Kolaka mempunyai Kampus B, yang berlokasi di Kabupaten Buton Tengah, dan dipisahkan oleh laut. Untuk meningkatkan akses ke kampus-kampus tersebut diperlukan kapal operasional. Studi ini bertujuan untuk merancang kapal operasional untuk melayani kedua kampus Universitas Sembilanbelas November Kolaka. Kapal dirancang menggunakan bahan fiberglass. Studi ini menghasilkan rancangan kapal operasional yang terbuat dari fiberglass, yang mempunyai kapasitas 20 orang dengan kecepatan maksimum 25 knot. Kapal operasional universitas ini mempunyai panjang 14,5 m, lebar 3,2 m, dan sarat 0,5 m. Biaya untuk membuat kapal diperkirakan sebesar Rp1.526.820.000 termasuk Pajak Pertambahan Nilai.   Kata-kata kunci: kapal operasional; fiberglass; kapal fiberglass; biaya pembuatan kapal.

VALUE ADDED TAX IN THE EUROPEAN UNION

2021 ◽  
Vol 62 (01) ◽  
pp. 186-189
Author(s):  
Nigar Yadulla Shahgaldiyeva ◽  
Keyword(s):  
European Union ◽  
Key Words ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Tax System ◽  
Manufactured Goods ◽  
The Difference

Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

23. Value Added Tax

2020 ◽  
pp. 231-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

scholarly journals The role of tax potential in stimulating the effectiveness of innovation in the digital economy

2021 ◽  
Vol 274 ◽  
pp. 10003
Author(s):  
Olga Maksimchuk ◽  
Elena Maznitsa ◽  
Larisa Chizho
Keyword(s):  
Digital Technologies ◽  
Main Tool ◽  
Digital Economy ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
New Challenges ◽  
Tax Benefits

The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations. Since the beginning of the pandemic, it has become even more obvious that enterprises that have actively introduced innovations, in particular digital technologies and products, have become successful players in all markets. And tax stimulation has always been the most effective tool for innovation in economic activity.The purpose of this study is to substantiate the role of tax potential in stimulating the effectiveness of innovation in the digital economy. The object of research is the tax potential of the territory. The subject of the research is tax stimulation for the efficiency of innovation in the digital economy. The article presents the advantages and disadvantages of the existing tax system for stimulating innovation in Russia, the tax benefits as the main tool for stimulating innovation in the Russian Federation, the proposals for improving legislation on taxes and fees.

scholarly journals Value Added Tax & Export: the Case of Selected Countries around the World

2011 ◽  
Vol 2 (6) ◽  
pp. 298-305
Author(s):  
Ahmad Jafari Samimi
Keyword(s):  
Value Added ◽  
Statistical Test ◽  
Annual Growth ◽  
Value Added Tax ◽  
Tax System ◽  
Goods And Services ◽  
The World ◽  
Before And After ◽  
The Impact ◽  
Do So

The purpose of the present paper is to compare the impact of implementing Value Added Tax on Export of goods and services in selected countries. In this paper, we used four different indices for export; export of goods and services, export of goods and services (BOP), export of goods and services (annual % growth), export of goods and services (% of GDP) to investigate the sensitivity to different definitions .To do so, study concentrated on a sample of 140 countries that have applied Value Added Tax in their tax system from 1990 to 2008. Findings of the study based on Mean Difference Statistical Test in a two threeyear periods before and after introduction of VAT. In general, the results show that, in different indices, the impact of VAT on export is positive. Therefore, it is suggested that other countries have not yet introduced the VAT to reform their tax system by introducing the VAT.

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