Tax evasion, tax burden and economic development in asean-5 economies: A mimic model analysis

2018 ◽  
Vol 9 (11) ◽  
pp. 1323
Author(s):  
Badariah Haji Din ◽  
Muzafar Shah Habibullah ◽  
A. H. Baharom
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Model Analysis ◽  
Tax Burden ◽  
Mimic Model

CONTROLLING TOOLS IN MODELING THE EAEU TAX LOAD

2020 ◽  
Vol 2 (3) ◽  
pp. 145-152
Author(s):  
V. D. KOVALEVA ◽  
◽  
Z. R. KOCHKAROVA ◽  
L. V. IONIDI ◽  
◽  
...  
Keyword(s):  
Economic Development ◽  
Optimization Technique ◽  
Tax Burden ◽  
Urgent Problem ◽  
Level Of Economic Development ◽  
Soviet Space ◽  
Post Soviet Space

The article is devoted to the urgent problem of taxation of the EAEU countries, the methods of tax burden optimization are disclosed, the feasibility of using the tax burden indicator as a criterion for the level of economic development of a business entity is substantiated, the tax burden of the countries of the Eurasian and post-Soviet space is analyzed, a tax burden optimization technique based on controlling tools is proposed.

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 THE IMPACT OF TAX GAPS ON THE FINANCIAL AND ECONOMIC SECURITY OF THE COUNTRY

2021 ◽  
Author(s):  
Inna Tiutiunyk ◽  
Julia Belous
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Tax Evasion ◽  
Negative Impact ◽  
Economic Security ◽  
Financial Policy ◽  
Important Place ◽  
Complex Concept ◽  
Tax Revenues ◽  
The Impact

Trends in the development of the main components of financial and economic security of the country indicate their significant variability and dependence on a combination of internal and external factors. An important place among the drivers of influence on the level of financial and economic security is occupied by tax revenues. Given the prolonged national and transnational market turbulence, which is observed in most sectors of the economy, one of the biggest threats to the financial and economic security of most countries is the presence of a significant volume of shadow operations. The consequences of their implementation are the lack of tax revenues in the budget and the reduction of the country's financial viability in financing economic development programs. The purpose of the article is to study the impact of tax gaps on the level of financial and economic security of the country. In the paper, the essence of the financial and economic security of the country, which is proposed to be understood as a complex concept, integrates the features of economic and financial development of the economic system. Based on the systematization of scientific literatures, the main tasks and functions of financial and economic security of the country including realization of goals and objectives of financial policy and formation of favorable conditions for economically sustainable development and growth, highlights the characteristics of this concept are substantiated. The paper identifies three characteristic features of the financial and economic security of the country: as an indicator of its ability to protect the interests of society in a volatile external and internal environment; economically sustainable development and growth; leveling threats to the internal and external environment. The role of tax gaps in reducing the level of financial and economic security of the country is substantiated, the probability of formation of tax gaps in the economy is predicted, measures to minimize tax evasion as components of increasing its financial and economic security are proposed. The established interdependencies should serve as a basis for the transformation of state economic and financial policy in Ukraine in terms of minimizing the negative impact of the shadow sector of the economy on the indicators of economic development of the state.

Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles

2015 ◽  
Vol 55 (1) ◽  
pp. 60-77
Author(s):  
Herbert Schwarzenberger ◽  
Stephan Muehlbacher ◽  
Cécile Bazart ◽  
Lucas Unger ◽  
Erich Kirchler
Keyword(s):  
Cluster Analysis ◽  
High Resistance ◽  
Tax Evasion ◽  
Representative Sample ◽  
Tax Compliance ◽  
Tax Burden ◽  
Negative Attitudes ◽  
Tax System ◽  
Do So

A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. ‘Solidary’ taxpayers pay their taxes because they perceive the tax system as fair. ‘Non-solidary’ taxpayers experience their tax burden as unfair. ‘Critical’ taxpayers feel unfairly treated and show high resistance but do not necessarily react by evading taxes. ‘Strategic’ taxpayers feel fairly treated but still try to reduce their tax burden if they perceive the opportunity to do so. The results show that positive and negative attitudes, respectively, to taxes do not necessarily lead to tax compliance or tax evasion. Cooperative and uncooperative behaviour originates from different motives.

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.

CURRENT STATE OF USAGE OF TAX BURDEN OPTIMIZATION METHODS AT THE ENTERPRISES IN UKRAINE

2018 ◽  
Author(s):  
Zakharii Varnalii ◽  
◽  
Tetiana Stytsenko ◽  
Keyword(s):  
Tax Evasion ◽  
Financial Management ◽  
Optimization Methods ◽  
Tax Burden ◽  
Tax Legislation ◽  
Growth Stability ◽  
The World ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Taxation System

The article considers the essence of the tax burden of business entities, identifies the reasons for optimizing the tax burden and tax evasion, defines the nature, types and stages of planning the tax burden of the enterprise, reveals in detail the methods and tools of tax optimization. The level of tax burden on the economy of Ukraine and its place among the countries of the world according to the World Bank is studied, and also the level of development of the taxation system and assistance to business development in Ukraine is determined. It is substantiated that the economic situation of the country and the need for the formation of budget revenues are factors of a disproportionate tax burden on business entities. It is established that the imperfection of tax legislation and the organization of the taxation process adversely affect businesses, which in turn are forced to resort to illegal methods of reducing the tax burden and evade taxes. It is proved that for domestic enterprises in order to adapt to the constant transformations of the environment, tax optimization (in particular, legal) is a mandatory tool of corporate financial management at every stage of their life cycle: in the period of formation, growth, stability and especially in decline. The study used a significant amount of information sources, including: legislation governing tax relations; materials of profile and periodicals; statistical information. To obtain results and form a conclusion, methods of theoretical analysis were used - abstraction, analysis and synthesis, induction and deduction, ascent from the abstract to the concrete, as well as methods of empirical research - observation, comparison.

scholarly journals Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It

2017 ◽  
Vol 27 (2) ◽  
pp. 1-18 ◽  
Author(s):  
Claudia Florina Radu ◽  
Florin Cornel Dumiter ◽  
Lavinia Dudas ◽  
Stefania Master Jimon
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Tax Avoidance ◽  
Underground Economy ◽  
Tax Burden ◽  
Revenue Collection ◽  
The Law ◽  
Necessary Evil ◽  
Budget Revenue

Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.

scholarly journals Influence of tax burden on economic development of agricultural enterprises in Ukraine

2020 ◽  
Vol 7 (1) ◽  
pp. 150-162
Author(s):  
Oleg Odintsov ◽  
Tetiana Yevtukhova ◽  
Elina Vasylkonova ◽  
Valentyna Kunchenko-Kharchenko
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Production Function ◽  
Economic Performance ◽  
Tax Burden ◽  
Resource Potential ◽  
Agricultural Enterprises ◽  
Main Factors ◽  
Effective Development ◽  
The Impact

The condition of the effective development of agricultural enterprises in Ukraine is to increase the efficiency of using resource potential. At the same time, it is necessary to take into account the main factors of the development, including the tax burden on the industry. Therefore, it is important to study the impact of the tax burden on the economic performance of the agricultural enterprises. The article deals with the improvement of the traditional two-factor production function of the Cobb-Douglas through the inclusion of the additional factors. The four-factorial production-institutional function of agricultural enterprises in Ukraine has been constructed allowing to calculate econometric parameters and to evaluate the functioning of the industry. The patterns of the interaction of tax burden and economic growth agricultural enterprises in Ukraine are revealed.  The calculated econometric parameters of the functioning of agricultural enterprises in Ukraine made it possible to determine the tax loadings points Laffer's of the first and second orders, the productivity of each factor, and the phased replacement of one factor to another. It has been proved that optimizing the tax burden on agricultural enterprises makes it possible to direct the resource potential to increase the agricultural volumes production and increase tax revenues from the industry.

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