scholarly journals Support for Entrepreneurship is A Key Criteria for Tax Reform

2021 ◽  
Vol 04 (09) ◽  
Author(s):  
Mirsobitov Mirziyod Mirzoxid og’li ◽  
Keyword(s):  
Tax Reform ◽  
Statistical Data ◽  
Tax Administration ◽  
Investment Climate ◽  
Favorable Environment ◽  
Business Entities

This article presents scientific and theoretical views on improving tax administration in creating a favorable environment and investment climate for business entities, the analysis of statistical data is widely covered, and in this regard, appropriate conclusions are made and proposals are made.

Reforming the Russian tax system: Problems and solutions

2021 ◽  
Vol 22 (8) ◽  
pp. 922-950
Author(s):  
Takhir G. DAVLETSHIN
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Tax Administration ◽  
Present Stage ◽  
Field Methods ◽  
Tax System ◽  
Revenue Growth ◽  
Problems And Solutions ◽  
General Scientific ◽  
Business Entities

Subject. The article examines the main shortcomings of the Russian tax system and prerequisites of the tax reform at the present stage, and analyzes the RF government’s tax initiatives. Objectives. The article aims to find ways of reforming the tax system into an effective one, stimulating economic growth and ensuring the revenue growth of the budget system, and maximum involvement of business entities in the legal field. Methods. For the study, we used the general scientific approaches and methods. Results. The article introduces a concept of reforming basic taxes, supplementing the tax system with missing links and proposes a set of measures to reform the tax system. Conclusions. The article says it is necessary to conduct a systemic tax reform aimed at bringing the tax system into line with the fundamental principles of taxation, creating a coherent, logically verified tax system, improving tax administration and interbudget relations regulation.

scholarly journals State Procedures for Improving the Investment Climate in the Russian Federation: Prospects for Improvement

2022 ◽  
pp. 70-80
Author(s):  
D. E. Mereshkin ◽  
V. A. Plotnikov
Keyword(s):  
Russian Federation ◽  
Entrepreneurial Activity ◽  
Investment Climate ◽  
Investment Activity ◽  
Private Companies ◽  
Russian Economy ◽  
Key Characteristics ◽  
The Russian Federation ◽  
Business Entities ◽  
National Investment

The COVID-19 pandemic interrupted many trends that had developed before it and again updated the issue of modernizing the Russian economy, restarting the mechanisms of economic growth and sustainable socio-economic development. The key to resolving these issues is to increase the investment activity of the business. The investment climate is one of the key characteristics that testify to the freedom of entrepreneurial activity, the ease of opening and conducting business, the quality of regulatory procedures in the economy, the effectiveness of business entities, and the provision of equal opportunities for the development of the private sector. A favorable investment climate reveals the potential for the development of private companies. The article considers the system of state procedures in the field of improving the national investment climate, gives a brief description of the main tools and projects to improve the investment climate, analyses the changes in the main target indicators of investment attractiveness of the Russian Federation.

scholarly journals Tourist tax administration in the fiscal target system for hospitality businesses

2021 ◽  
Vol 10 (1) ◽  
pp. 1-11
Author(s):  
Liudmyla Bovsh ◽  
Alla Okhrimenko ◽  
Margarita Boiko ◽  
Sandeep Kumar Gupta
Keyword(s):  
Target System ◽  
Tax Administration ◽  
Fiscal Discipline ◽  
Administration System ◽  
Social Challenges ◽  
Lack Of Information ◽  
Tourist Flows ◽  
Budgetary Resource ◽  
Business Entities ◽  
Tourism Potential

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.

Tax Control: Theory and Practice

2015 ◽  
Vol 3 (5) ◽  
pp. 14-16
Author(s):  
Жураев ◽  
A. Zhuraev
Keyword(s):  
Control Theory ◽  
Theory And Practice ◽  
Tax Administration ◽  
True State ◽  
Business Entities

The paper discusses some theoretical and practical aspects of tax control, which is considered to be one of the key elements of the tax administration. Also examined are several cases, where business entities deliberately misrepresented the true state of their affairs to the tax authorities in order to evade payment of certain types of taxes.

Tax Reforms and Tax Compliance: The Divergent Paths of Chile and Argentina

2003 ◽  
Vol 35 (3) ◽  
pp. 593-624 ◽  
Author(s):  
MARCELO S. BERGMAN
Keyword(s):  
Tax Reform ◽  
Tax Compliance ◽  
Comprehensive Approach ◽  
Tax Administration ◽  
Tax Reforms ◽  
Political Economic

This article compares the effects of tax reform on tax compliance in Argentina and Chile. After constructing three different comparative indexes of tax compliance, it proposes a comprehensive approach, which includes political, economic and sociological explanations to address the different behaviour of taxpayers in each country. It concludes that Chile was able to enhance better tax compliance because it has implemented a permanent, stable and rational policy that allowed for the development of an effective tax administration – a process never fully accomplished in Argentina. Tax reforms may enhance better compliance only after they reverse the entrenched evasion strategies of the taxpayers.

scholarly journals Technology for Determining the Effectiveness of Represantative Offices of the Companies Abroad

2019 ◽  
Vol 8 (9) ◽  
pp. 2153-2159
Keyword(s):  
Sustainable Development ◽  
Statistical Data ◽  
Fundamental Principle ◽  
Business Value ◽  
Economic Conditions ◽  
Environmental Responsibility ◽  
Strategic Development ◽  
The Sustainable Development ◽  
Business Entities

This article reveals the value of statistical data disclosed in the reporting on the sustainable development of economic entities in unstable economic conditions. The principles and methods of preparing reports on sustainable development of economic entities are determined. The fundamental principle of sustainable development is the requirement of the necessary compliance with the criteria of sustainability. According to the concept of sustainable development for economic subjects, it is necessary to form ways of the long term strategic development in order to increase business value taking into account the requirements of socio-economic and environmental responsibility, which determine the priority of providing information including statistical data for conducting the research. The involvement of economic entities in the concentration of sustainable development through reporting for the stakeholders will allow society to get the greatest effect from the activities of such business entities

scholarly journals DEMAND FACTORS FOR BANKING LOANS IN UKRAINE: MODELING AND ASSESSMENT

2021 ◽  
Vol 1 (36) ◽  
pp. 46-56
Author(s):  
S. Hlushchenko ◽  
V. Shportyuk
Keyword(s):  
Interest Rates ◽  
Price Index ◽  
Statistical Data ◽  
Consumer Price Index ◽  
State Regulation ◽  
Var Model ◽  
Practical Application ◽  
Factors Influencing ◽  
Business Entities ◽  
Over Time

The article presents the results of modeling and assessment of the effects of demand factors for banking loans by business entities and households on the volume of bank loaning in Ukraine. The article summarizes the factors influencing on volume of banking loans according to the demand side of business entities and households; performed modeling based on statistical data for Ukrainian practice in the period from 2006 to 2020. The authors developed a VAR-model for estimating the factors influencing the banking loans demand by business entities. According to the constructed model, it is concluded that the change in demand for credit resources by business entities is due to changes in interest rates (by 30%), changes in industrial production index (15.6%), changes in PFTS index 10.7%), change in the price index of industrial producers (1.0%), change in themselves over time (42.5%). The authors also developed a VAR-model for estimating the factors influencing the banking loans demand from households. According to the constructed model, it is concluded that the change in demand for credit resources by households is due to changes in average wages (16.2%), changes in interest rates (16%), changes in expenditures (8.2%), changes in GDP (7.7%), the consumer price index (6.9%), the change in the number of registered unemployed (2.9%) and the change in themselves over time (42.1%). The obtained results can have practical application both within the formation of banking loan policy and within state regulation measures to influence the activation of the credit sector in the country.

scholarly journals Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

scholarly journals INSTRUMENTAL MECHANISM OF FORMATION AND IMPLEMENTATION OF THE STATE’S COMPETITIVE POLICY

2019 ◽  
pp. 83-87
Author(s):  
T. I. Shvydka
Keyword(s):  
Competition Policy ◽  
Investment Climate ◽  
Domestic Investment ◽  
Economic Competition ◽  
Business Entities ◽  
Definition Of ◽  
Relationship Of ◽  
Market Infrastructure ◽  
The Relationship ◽  
Goals And Objectives

The article is devoted to the consideration of the essence of competition policy through the definition of its directions, functional purpose and instrumental support. The author identified the need for the relationship of competition policy with other areas of state economic policy. The author determines that the main directions of state competition policy should be not only protecting economic competition, but also encouraging the creation of a competitive environment by creating an attractive investment climate, especially for a foreign investor, developing market infrastructure, supporting innovation, and increasing the competitiveness of the national economy. The effectiveness of competition policy in Ukraine can be achieved only with the use of effective implementation tools, through the definition of clear goals and objectives that will be implemented by anti-monopoly authorities. Directions of antitrust policy may have prohibitions and preventive norms. The legislation provides for certain prohibitions (abuse of a monopoly position, anticompetitive concerted actions of business entities, etc.) and preventive mechanisms providing for permittingprocedures (obtaining permission forconcentration and concerted actions of business entities while observing the standardsestablished by law). The application of competition law in essence requires a daily choice between a ban and a permit. In this case, thepermit may be due to the absence of restrictions on competition, or the lack of awareness of entities in the need to obtain one or anotherpermit, which leads to competitive offenses on the part of economic entities. An important point is the need to develop and implement forms of competitive policy implementation through the adoption ofdevelopment concepts and programs, taking into account the differentiated approach of means to ensure and protect economic competitiondepending on the competitive internal structure of markets, the pressure of external competitors, market entry barriers and theavailability of domestic investment resources.

scholarly journals An Analysis of Socio-Economic Objectives of India’s Tax Policy

2015 ◽  
Vol 2 (2) ◽  
Author(s):  
K V Bhanu Murthy
Keyword(s):  
Tax Policy ◽  
Tax Incentives ◽  
Tax Credits ◽  
State Governments ◽  
Investment Climate ◽  
Public Authorities ◽  
Tax System ◽  
Effective Instrument ◽  
The Government ◽  
Business Entities

The Indian tax system has successfully mobilised resources to finance administrative, welfare and developmental activities of public authorities. Besides being the main source of revenue for both Central and State Governments, it is an effective instrument to realise various socio-economic objectives of national policies. Further, tax policy is an important determinant of the investment climate in a country. This paper looks at the socio-economic objectives that the tax policy intends to achieve along with the steps taken to restructure the tax system in accordance with these objectives. Tax laws in India are replete with various exemptions, concessions, deductions, allowances, tax credits etc. to promote a host of desirable economic and social activities. These tax incentives encourage individuals and business entities to undertake activities desired by the government.

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