TAX GAP AS A CONSEQUENCE OF UNPAID TAX LI-ABILITIES

2021 ◽  
pp. 375-385
Author(s):  
RADAN KOSTIĆ ◽  
MILAN MIHAJLOVIĆ
Keyword(s):  
Resource Allocation ◽  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax Administration ◽  
Special Importance ◽  
Eu Countries ◽  
Tax Gap ◽  
Efficient Resource ◽  
The Subject

Tax evasion and grey economy are present in all countries. It’s es-timated that grey economy in developed EU countries is at around 10-15% of GDP, while it amounts to over 30% of GDP in Serbia. Therefore the subject of this paper is determining basic goals of Serbia’s tax policy, i.e. combating grey economy that complicates efficient resource allocation and slows down economic development, because economic subjects that are prone to tax evasion represent disloyal competi-tion to economic subjects that do business legally. In order to fight tax evasion, or-ganization and work of tax administration are of special importance.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals MOTIVATION AND MANAGEMENT OF SUBJECT OF THE INCLUSIVE EDUCATIONAL INSTITUTION IN THE CONDITIONS OF GLOBAL ECONOMIC DEVELOPMENT

2020 ◽  
pp. 157-163
Author(s):  
Marian Tripak ◽  
Iryna Harbarets
Keyword(s):  
Higher Education ◽  
Economic Development ◽  
Economic Model ◽  
Educational Institution ◽  
Well Being ◽  
Value Orientations ◽  
Educational Services ◽  
Teaching Staff ◽  
Special Importance ◽  
The Subject

Introduction. In the modern Ukrainian inclusive educational space, the motivation of the scientific and pedagogical employee of the educational institution in the conditions of global economic development, which is extremely relevant today, acquires special importance. Purpose. It consists in carrying out appropriate measures of effective activity and motivation of the scientific and pedagogical employee of the inclusive institution. Results. The article identifies the priority of motivation of research and teaching staff, which includes a number of components, namely: motivation of work, motivating staff to work effectively, which provides the necessary rewards and meets existing needs; motivation for stable and productive employment; motivation for the development of employee competitiveness, etc. The motivational model of the relationship between the head and the teaching staff is method of calculating the term of the contract of the subject of educational services is represented. The management of the subject an inclusive educational institution in the conditions of global economic development is analyzed. It is determined that the structure of the educational sphere in particular inclusive education as a socio-economic model has a complex many profile character, the elements of the structure of the educational space are characterized by a complex system of relationships and interdependence. The characteristics of the main components of motivation individuals of higher education subjects, which determine the behavior of providing educational services and form its motivational structure are highlighted and given. It is individual for each subject of educational services and is determined by many factors: level of well-being, social status, qualification, position, value orientations, etc. The development of the educational system of each country as a socio-economic model is characterized on the one hand by internal (national) features and patterns of development and on the other hand, the development of national systems is directly influenced by the external environment, determined primarily by global processes. It is substantiated that globalization has become a challenge for higher education in which modern higher education institutions are becoming global institutions.

scholarly journals TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION

2021 ◽  
Vol 2 (196) ◽  
pp. 9-16
Author(s):  
V.N. Konovalov ◽  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Shadow Economy ◽  
Full Range ◽  
Digital Technologies ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Burden ◽  
The Subject ◽  
The Russian Federation

In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion. The article studies the experience of Russia and other countries in the fighting against intentional tax evasion. Information is given about the currently observed scales of the shadow economy abroad. In addition, the factors that affect the volumes of this indicator are identified. Among them: the level of economic and social development of a particular country, the degree of the tax burden of payers, as well as the level of the tax culture formed in society. It is necessary that someone would take measures to combat tax evasion of taxpayers whose activities are characterized by high tax risks. The article studies the measures that the tax authorities of the Russian Federation use to identify cases of evasion and counteraction to such situations. The structure of tax audits is considered from the point of view of the key instruments of tax control in the Russian Federation. In order for all stages of tax administration to be implemented most effectively, it is necessary to organize a full range of actions to improve the level of tax culture of actual and potential payers, regulate the tax burden on the population, and coordinate the activities of all state structures related to tax control. Additional attention should be paid to the introduction of innovative digital technologies in the process of tax administration.

scholarly journals Analysis of the Determinants of Tax Policy Compliance in Nigeria

2020 ◽  
Vol 10 (2) ◽  
pp. 34
Author(s):  
Robert Dibie ◽  
Raphael Dibie
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Positive Relationship ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Administration ◽  
Strong Positive Correlation ◽  
Policy Compliance ◽  
Tax Laws

This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and benchmark approaches, and principal agent model. The data analysis shows that there is a strong positive relationship between lack of tax knowledge, low level of education and tax compliance in Nigeria. The findings of this study also reveal that there is a strong positive correlation between corruption and tax evasion. The inadequate use of information technology in tax administration, and lack of government incentives as well as poor working condition have negative correlation with tax collection management. There is however significant relationship between inappropriate assessment system, poor economic situation in the country, and lower tax compliance rate in the country. Some benchmark strategic policy recommendations are provided on how to better implement tax compliance laws in Nigeria in the future.

scholarly journals PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE

2018 ◽  
pp. 58-68
Author(s):  
Oksana DESIATNIUK ◽  
Iryna HUZELA
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Base ◽  
Socio Economic Development ◽  
Legislative Framework ◽  
Strategic Goals ◽  
Regulatory Functions ◽  
Tax Regulation

Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.

scholarly journals The Effect of Shadow Economy – Country'S Tax Losses

10.3846/149 ◽  
2011 ◽  
Vol 1 (3) ◽  
pp. 38-41 ◽  
Author(s):  
Jolita Krumplytė
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Tax Avoidance ◽  
Tax Revenue ◽  
Tax Administration ◽  
Tax Gap ◽  
The Difference ◽  
Consolidate Budget

The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to the national consolidate budget. Country’s tax losses (tax gap) is the amount of the tax revenue that is not received to the country's consolidated budget in the tax non-payment effects: tax avoidance and tax evasion. Tax losses (tax gap) is treated as the difference between the amount of potential taxes and contributions that could be collected if the taxpayers correctly calculated and paid on time in accordance with the provisions of the legislation and actually paid taxes and contributions.

scholarly journals TRANSFORMATION OF TAX REGULATION IN EU COUNTRIES: POSITIVE EXPERIENCE FOR UKRAINE

2020 ◽  
pp. 97-104
Author(s):  
Yuriy Turyanskyy
Keyword(s):  
Fiscal Policy ◽  
Tax Policy ◽  
Tax Administration ◽  
Tax Burden ◽  
Tax Rates ◽  
Positive Experience ◽  
Tax System ◽  
Eu Countries ◽  
The Eu ◽  
Tax Regulation

Introduction. Ukraine's active progress towards integration with the European social and economic space requires an update of domestic fiscal policy to ensure adequate cooperation with European countries. The need for changes in tax regulation in the context of integration processes actualises the issue of generalizing the features of fiscal policy in the EU with the identification of the most positive experience of reforming it. Methods. The following methds are used in conducting the research: systematic, institutional methods (to study the tax system and mechanisms for regulating tax relations in individual EU countries), the trend analysis method (to analyze the dynamics of tax rates and tax revenues in EU countries). Eurostat data on major tax aggregates of national accounts of different countries were used as an information source. Results. The current tax policy of EU countries is characterized by the co-ordination of the interests of each state, the abolition of inefficient elements of tax systems and the renunciation of nominal tax sovereignty. Bid sizes are not uniform and tax rates are quite low. The effectiveness of the EU tax system is manifested primarily in the distribution of taxes, that is, in their share in the overall structure of tax revenues. The highest is the share of indirect taxes, with the average value of the share of VAT fluctuating within 20-30%, the share of personal tax - within 8-30%. Considering the positive experience of the EU member states, the main directions of transformation of tax regulation of Ukraine are the implementation of EU norms in the field of taxation into the legal system and tax practice: improvement of tax policy principles, as well as modification of the national structure of tax types in accordance with European standards; ensuring the systematic and efficient functioning of the internal taxation regime and the tax administration process. Discussion. Further scientific research should cover the development and use of state-of-the-art analytical tools for tax burden forecasting and fiscal regulation effectiveness. Keywords: tax system, fiscal policy, tax burden, tax administration, taxpayers, European integration, economic integration.

Reforms in Direct Tax Administration in India (1991–2016)

2020 ◽  
Vol 66 (2) ◽  
pp. 219-239
Author(s):  
Parul Jain ◽  
Anil Kumar Jain
Keyword(s):  
Tax Evasion ◽  
Tax Policy ◽  
Tax Avoidance ◽  
Tax Administration ◽  
Administrative Staff ◽  
Compliance Cost ◽  
The Government ◽  
The Cost ◽  
Direct Tax

Tax policy and tax administration are inextricably linked. The success of any tax policy depends to a large extent on efficient tax administration which would necessitate minimising arrears of assessment and collection, pendency of appeals, tax avoidance and tax evasion and improve taxpayers’ compliance. Despite increased collections, the prevailing system of direct taxes is beset with problem of increasing arrears of assessments and collections, pendency of appeals, delays in refunds and mounting tax evasion. Collection of every tax involves some money cost for the government and compliance cost (both in money and in real terms) for the taxpayers. It is desirable that these costs should be minimised. However, minimising the cost of collection does not mean that administrative staff should be kept at minimum. On the contrary, it is desirable that administrative strength of the Department should be considerably increased. Stress should be laid on effective and efficient administration.

Planification: Potential and role in XXI century market economy

2016 ◽  
pp. 63-80 ◽  
Author(s):  
A. Buzgalin ◽  
A. Kolganov
Keyword(s):  
Economic Development ◽  
20Th Century ◽  
Market Economy ◽  
Critical Analysis ◽  
New Economy ◽  
Real Socialism ◽  
The Subject ◽  
Planning Institutions

The authors, basing on a critical analysis of the experience of planning during the 20th century in a number of countries of Europe and Asia, and also on the lessons from the economics of "real socialism", set out to substantiate their conclusions on the advisability of "reloading" this institution. The aim is to create planning mechanisms, suited to the new economy, that incorporate forecasting, projections, direct and indirect selective regulation and so forth into integral programs of economic development and that set a vector of development for particular limited spheres of what remains on the whole a market economy. New planning institutions presuppose a supersession of the forms of bureaucratic centralism and a reliance on network forms of organization of the subject and process of planning.

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