scholarly journals Tax Stability in Morocco

2019 ◽  
Vol 12 (1) ◽  
pp. 90
Author(s):  
Tahri Firdawss ◽  
Karim Mohamed
Keyword(s):  
Income Tax ◽  
Value Added ◽  
System Stability ◽  
Empirical Measure ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Revenues ◽  
The Stability ◽  
The Relationship ◽  
Stable Current

This paper aims to lead a reflection on Moroccan tax system stability, which is an important factor that promotes sustainability of public finance. Therefore, an assessment of the relationship between tax revenues and national GDP was conducted first, in order to get a global overview of the stability of the Moroccan tax system. Afterwards, we examine the empirical measure of each of the concepts, stability, growth rate and stabilizing influence for tax revenues in Morocco. The study focused on value added tax (TVA), IS (corporate tax), IR (income tax), and internal tax on consumption (TIC) over the period 1990-2017. The results demonstrate a good performance of tax revenues in terms of stability over the period 1990-2017, and shows that the Moroccan tax system includes taxes that generate stable current income (TIC and TVA), as well as elastic taxes correlated with economic growth (IS and IR).

scholarly journals The Role of Tax Audit in Reducing the Phenomenon of Tax Evasion and its Reflection on Tax Revenues

2018 ◽  
Vol 4 (4) ◽  
pp. 27
Author(s):  
Othman Abdulqader Hama Amin
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Applied Research ◽  
Tax System ◽  
Tax Revenues ◽  
Tax Audit ◽  
The Relationship

The purpose of this research is to explain the reality of tax auditing in reducing the phenomenon of tax evasion, by highlighting the most important reasons and factors that help in tax evasion.This research was carried out on a sample of companies operating in Iraq, which is an applied research based on the data of the General Authority for Taxation of these companies. The study concluded that the reasons for evasion of taxes are due to lack of tax awareness and lack of trust between taxpayers and the tax department, Thus enhancing the risk of tax evasion.The study recommended that: 1. Increase confidence between the tax department and taxpayers, and as a result, reduce tax evasion. 2. The necessity of this research lies in the development of a strategy for the tax system and the provision of a kind of equality between taxpayers and the tax department, which increases revenues, and gives credibility to the relationship between taxpayers and the income tax authority.

scholarly journals KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN

2017 ◽  
Vol 21 (2) ◽  
pp. 318
Author(s):  
Rachmawati Meita Oktaviani ◽  
Pancawati Hardiningsih ◽  
Ceacilia Srimindari
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Revenue ◽  
Factors Affecting ◽  
Independent Variables ◽  
Tax Revenues ◽  
The Relationship ◽  
Income Tax Revenue

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.

scholarly journals The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act

1992 ◽  
Vol 6 (1) ◽  
pp. 59-68 ◽  
Author(s):  
J. Gregory Ballentine
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
High Income ◽  
Tax Structure ◽  
Corporate Tax ◽  
Policy Goal ◽  
Tax System ◽  
System Versus ◽  
The Future

In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income tax revenues, are unlikely for many years. So I am comparing the tax structure of the 1986 Tax Reform Act to a system that, in part, has an inferior structure, but that provides more revenues. Since I believe that the most important tax policy goal in 1986 and later should have been to raise revenues, not to revise the structure of the tax system, I believe that the 1986 Tax Reform Act was harmful. Tax reform not only did not raise revenues, it has made it more difficult to raise revenues in the future, without providing significant offsetting benefits.

ECONOMIC EFFECTS OF TAXATION BY INCOME TAXES (OUTLINE OF THE PROBLEM)

2019 ◽  
Vol 9 (1) ◽  
pp. 29-49
Author(s):  
Tomasz Wołowiec
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Income Tax ◽  
Income Taxes ◽  
Economic Effects ◽  
Personal Income Tax ◽  
Tax System ◽  
Economic Growth Rate ◽  
Tax Revenues ◽  
Gdp Growth Rate

Public discussions concerning tax system reforms are dominated by the view that lowering taxes is the only panacea for stimulating economic growth. But is this really so? To be able to answer this question we need to examine how the level of fiscal burden and structure of budget tax revenues are correlated with GDP growth rate (27 EU countries, data 2000-2018). A relationship that is particularly examined is the correlation between the level of fiscal burden in personal income tax and economic growth rate. Considerably less attention is paid in various analyses to the influence of the structure of budget tax revenues on economic growth.

Modeling and Stability Analysis of Dynamic Control Through a Soft Interface

2006 ◽  
Vol 18 (3) ◽  
pp. 242-248 ◽  
Author(s):  
Mizuho Shibata ◽  
◽  
Shinichi Hirai
Keyword(s):  
Stability Analysis ◽  
Discrete Time ◽  
Feedforward Control ◽  
Dynamic Control ◽  
System Stability ◽  
Critical Stability ◽  
Runge Kutta Method ◽  
The Stability ◽  
The Relationship ◽  
Soft Interface

To analyze the stability of dynamic control through asoft interface-the viscoelastic material between a manipulating finger and a manipulated object- we model dynamic control through the soft interface in continuous-discrete time. We then formulate dynamics using a modified z-transform in continuous-discrete time for feedback and feedforward control. We show that system stability depends on the viscoelasticity of the soft interface for feedback control. The relationship between material viscosity and sampling time in critical stability is not monotonous, a phenomenon we analyze by root locus. We compare stability analysis by the modified z-transform, simulations based on the Runge-Kutta method, and a regular z-transform, demonstrating that the relationship is specific to a continuous-discrete time.

The Effect of Inflation on the Income Elasticity of Taxes

1976 ◽  
Vol 4 (3) ◽  
pp. 323-337 ◽  
Author(s):  
Jack P. Suyderhoud ◽  
Michael Veseth
Keyword(s):  
Income Tax ◽  
Income Elasticity ◽  
Property Tax ◽  
Real Income ◽  
Sales Tax ◽  
Price Inflation ◽  
Tax System ◽  
The Real ◽  
Income Elasticities ◽  
The Relationship

This paper defines the relationship between the nominal (or money) income elasticity and the real income elasticity of a tax system. Under most circumstances, the real and the nominal income elasticities differ. This difference has not been recognized by economists who rely strictly on nominal elasticities as an indicator of revenue adequacy or tax burden, a practice which can be misleading, especially under conditions of general price inflation. The income tax, sales tax and property tax are analyzed briefly in terms of their elasticity features.

scholarly journals Repercussions of COVID-19 on the Ecuadorian tax system and its ranking compared to other countries

2021 ◽  
pp. 12-20
Author(s):  
Pamela Elizabeth Roque-Valarezo ◽  
María de los Ángeles Yumbo-Gúzman ◽  
Milca Orellana
Keyword(s):  
Latin America ◽  
Latin American ◽  
Income Tax ◽  
Value Added ◽  
Reliable Information ◽  
Direct Impact ◽  
Cross Sectional ◽  
Tax System ◽  
Local Companies ◽  
Latin American Countries

Tax systems are essential for the collection of taxes, since the economic spending of the countries depends on them; Among the items we have the Income Tax (IR) and the Value Added Tax (VAT), which are the highest income obligations that Ecuador has. This article aims to analyze the repercussions caused by the COVID-19 pandemic in the collection systems of Ecuador compared to the countries of Latin America. For this purpose, a descriptive-documentary cross-sectional methodology was carried out in order to obtain true, reliable information from indexed databases that were verified and approved by different researchers. The results show that COVID-19 had a direct impact on the economies of Latin American countries, especially in the first half of 2020, however, the policies adopted by governments, precisely in Ecuador, helped reduce the burden of the crisis, by deferring the payment of taxes, which generated momentary relief for local companies.

scholarly journals Corporate Inversions: The Migration Of Corporate Tax Revenue

2016 ◽  
Vol 32 (4) ◽  
pp. 1137-1144
Author(s):  
Joel Barker
Keyword(s):  
United States ◽  
Tax Reform ◽  
Tax Incentives ◽  
The United States ◽  
Business Strategies ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Revenues ◽  
Corporate Profits

Estimates of over 20 billion of tax revenue are lost to our economy because of corporate inversions. Therefore, lawmakers are actively exploring ways to stop the hemorrhaging of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax revenues. From a business prospective, corporate inversions are nothing less than prudent, innovative, business strategies to enhance corporate profits. However, it’s undoubtedly having a significant impact on U.S. tax revenues and ultimately reducing domestic investments. Ireland is now the most popular new home to many U.S. Corporations, especially within the pharmaceutical industry. The advantageous tax incentives offered by Ireland is a “no-brainer,” when compared to the heavy taxes levied upon domestic business. Since the Tax Reform Act of 1986, there has been no major tax reform to the United States Tax System. Despite the various proposals and recommendations made to address this growing economic issue, all concern parties are in consensus that the United States Tax System needs reform.

scholarly journals New Corporate Tax: Impact of Corporate Tax Cut on Indian Economy

2021 ◽  
Vol 10 (2) ◽  
pp. 44-50
Author(s):  
◽  
Amartya Saha ◽  
Ankita Kumari ◽  
Anuradha Padhy ◽  
Anuradha Panda ◽  
...  
Keyword(s):  
Stock Market ◽  
Income Tax ◽  
Central Government ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Tax System ◽  
Tax Rate ◽  
Assessment Strategy ◽  
Set Up ◽  
Domestic Companies

On 20th December, 2019, the Central Government introduced the Taxation Laws (Amendment) Ordinance, 2019, which created a favourable taxing environment for the Companies. Through this Ordinance, section 115BAB, which covers all sorts of domestic companies, that is, any company formed and registered in India, was introduced in the Income Tax Act which offered a very low tax rate of 15% (17.5% including surcharge and cess) to the new manufacturing companies. This Ordinance also reduced the Tax rate for domestic companies to 22% (25.17% including surcharge and cess). Additionally under the new corporate assessment strategy, new organizations that set up assembling offices in India beginning in October and initiate creation before the finish of March, 2023 will be charged at a viable pace of 17%. This move did cause a rise in the value of the stock in India, but through this paper, we plan to delve deeper into how this new introduction affected the economy of India – ranging from the stock market to the value of rupees against dollar, the idea behind introducing this Ordinance, while also touching upon what is Corporate Tax and the Corporate Tax system that was present before the introduction of section 115BAB.

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