Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System

In Italy, among the priorities of the National Recovery and Resilience Plan (PNRR), a strategic position is taken by the tax reform, which is part of the actions to remedy the structural weaknesses of the country’s system and to stimulate economic recovery aft er the Covid-19 crisis. In this context, in order to design a new tax structure, in terms of economic growth and competitiveness, a legislative rethink of indirect taxation of trusts and other destination constraints is desirable. In fact, the current tax rules of these negotiation models, in addition to giving rise to numerous disputes, oft en discourage their use in regulating new interests and needs.

Analysis of Tax Structure Performance and its Ratio in Indonesia

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

Income Tax Regime- Old Vs New

The Government of India has announced new tax slab in Union Budget 2020-21. This new tax slab is also called as Optional tax regime because Government has not abolished old tax regime. The tax payer has option to choose the tax regime i.e. either Old or New which is better for them. The new tax regime has lower tax slab as compared to old tax structure. The taxpayer has given an option to either choose new tax structure with lower tax slab or the old tax one with tax benefit but higher tax slabs. The old tax regime enable taxpayer to avail existing tax exemption such as Leave Travelling Allowance, House Rent Allowance & deductions available under Income Tax Act, 1961. While those who are opting new tax regime will not have to avail advantages of existing exemptions & deductions that are available under old tax regime. The old tax regime has higher tax rate and three tax slab, whereas new tax regime has lower tax rate & six tax slabs. There is similarity in tax rate in case of individual below 60 years of age in both tax regime as it is exempted up to 2.5 lakh. In addition to this as per Section 87A (Introduced in Finance Act, 2003) Individual who is resident of India for Income Tax purpose, is entitled to claim tax rebate up to Rs.12,500 against tax liability if his/her Income does not exceed Rs.5,00,000 for old as well as new tax regime. Keywords: Income Tax, Tax Slab, Exemptions, Deductions, Old Vs New Tax Regime.

Features of tax structure and tax evasion in Colombia

Para cumplir con sus obligaciones, el gobierno establece un presupuesto público, en donde tiene en cuenta una serie de ingresos, como los impuestos, gravámenes y tasas, por lo tanto, necesita un sistema tributario que determine las cargas impositivas y los mecanismos para su recaudo. Dentro de los problemas que afectan la economía de los países se encuentra la evasión de impuestos, debido a que esto impide que el Estado reúna los recursos económicos necesarios para asegurar el bienestar de los ciudadanos. El objetivo principal de este artículo es establecer la razón por el cual las personas evaden sus deberes fiscales, para esto se realiza un estudio descriptivo teniendo en cuenta una metodología cualitativa. Inicialmente se definen y caracterizan los sistemas tributarios a nivel mundial, al igual que se analiza su evolución y se identifican cuáles son los más utilizados en países europeos y latinoamericanos; particularmente para Colombia, se analiza la evolución de las normas tributarias relacionadas con los impuestos de renta y de IVA. Posteriormente, se establecen definiciones sobre la evasión de impuestos y se revisan antecedentes sobre la tasa de evasión del impuesto de renta en Colombia. Finalmente, se estudian las causas que motivan a las personas a cometer este delito. Como parte de los principales hallazgos, se encuentra que los países desarrollados mantienen un sistema progresivo, mientras que los latinoamericanos operan con un sistema regresivo, perjudicando en mayor medida a las personas de menores ingresos por medio de impuestos indirectos. Como consecuencia de la desigualdad social y económica y la falta de efectividad del sistema tributario, las personas se sienten influenciadas para evadir impuestos; así mismo, este problema se atribuye a aspectos sociales o culturales, políticos, económicos, jurídicos, técnicos y administrativos.