AN ANALYTICAL STUDY OF TAXATION LITERACY AMONG INDIVIDUALS

Over the recent years, taxation literacy has become a major area of concern for governments, banks, community service groups, other similar organizations, and people in India. People largely lack basic knowledge about financial matters, required to take household decisions, day-to-day money management as well as saving for the long term. Taxation literacy is defined as the knowledge which an individual should possess to manage the issues concerning personal taxation effectively. It helps the individuals in assessing their tax liability, tax management, and tax planning too. Lack of financial and taxation literacy often makes people vulnerable to a financial crisis. It also adversely affects market operations and competitive forces. On the other hand, people who are well informed and well knowledgeable can help to create a more competitive and more efficient financial and tax planning system. The basic purpose of this study is to determine the relationship between financial and taxation literacy among the people, the impact of various government awareness programs on salaried individuals. An illiterate person may arise issues related to tax evasion which is illegal in Indian perspectives. Descriptive type of research will be used to describe the meaning of taxation literacy and review various research papers. Data will be collected from secondary sources. The later section of this review paper observes the views of the different researchers on taxation literacy and will give valued suggestions and future viewpoints on the same. KEYWORDS: Taxation Literacy, Financial Literacy, Tax Management, Tax Planning, People

XXV Conference on Accounting and Controlling. Conceptions of the Cost and Performance Management held in Polanica-Zdrój, October 11–13, 2021

The text contains a report of the scientific conference organized by the Chair of Cost Account-ing, Tax Management, and Controlling at the University of Economics and Business in Wroclaw, from 11 to 13 October 2021, in Polanica- Zdrój. The conference in the Accounting and Controlling cycle, under the motto, The Conceptions of Cost and Performance Man-agement, addressed today's problems and challenges in managing costs and performance. That conference was very special because it was the 25th jubilee conference. At this year's conference, Professor Edward Nowak was thanked for his many years of professional work and for organizing all editions of the conference.

Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency

Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through a phenomenological approach in which there is a critical coding and evaluation system so that we can obtain valid and detailed data to answer the last study question. Based on the data exposure supported by the evidence of field findings, we can conclude that this transfer pricing activity is indeed a part of accounting and taxation practices which allows transactions both internally within the company and with other partner companies, which of course operate in terms of 1 commitment in terms of goals and objectives. Ownership of the company and transfer pricing is also a mechanism for companies to achieve significant profits by reducing tax management rights and avoiding risk loss.

Scientific school of accounting, analysis and audit: history and modernity

The article is devoted to a comprehensive study of history and current state of the scientific school of accounting, analysis and auditing of Kyiv National Economic University named after Vadym Hetman, which in Ukraine plays a leading role in education and training of specialists who can solve complex problems and tasks posed by the domestic economy. The activity of the scientific school is conducted in different directions, namely: fulfillment of budget and non-budget themes; research, done to the order of enterprises and public administration bodies; preparation of doctoral dissertations by graduate and doctoral students of the departments of the faculty (formerly candidate and doctoral); publication of scientific articles and monographs on the problems of accounting, analysis, control, audit and taxation; organization and conduction of interdepartmental, university, interuniversity, all-Ukrainian and international scientific conferences, seminars and round tables; scientific cooperation with other departments of the university, with domestic and foreign institutions of higher education, etc. The activities of the departments of the Faculty of Accounting and Tax Management, both those currently operating and the reorganized ones, as well as the Institute of Accounting are covered in detail. Personal contribution of leading scientists of the university to formation and development of modern educational practice and science, formation of national legal framework has been revealed. The directions of improvement of educational and scientific-methodical maintenance of accounting, analysis and audit are determined - both within the educational institution and in the national and international aspects.

Strategi Pengelolaan Pajak Daerah Dalam Upaya Peningkatan PAD di Kota Serang

This study focuses on the analysis of local tax management strategies in an effort to increase PAD in Serang City. The theory uses SWOT analysis according to Hunger (2017: 23) which includes factors of strength (strength), weakness (weakness), opportunities (opportunities) and threats (threats). The research method uses case studies. The research approach uses a qualitative approach with a qualitative descriptive design. Research informants from BPKAD elements of Serang City, secretary of Commission III DPRD Serang City for Finance and Regional Assets, and hotel, restaurant and entertainment companies. Data analysis using data analysis techniques Miles and Huberman. The results of the study show that the SO (Strenghs to Opportunity) strategy is by adding local tax services that are carried out online, and adding new local taxpayers through data collection activities or direct surveys to the location of business activities engaged in hotels, restaurants and entertainment, WO strategy (Weakness to Opportunity) by adding field officers to carry out data collection and survey activities for business actors, especially small and medium-sized businesses that have not been registered as local taxpayers, ST Strategy (Strenghs to Threats) by utilizing the Serang City BPKAD website to periodic reporting of local taxes to the public, the WT (Weakness to Threats) strategy by means of publicity of local tax information can utilize print media and electronic media.

Strategic responses in corporate tax planning using opportunity areas

Using sampling for companies from EU member states and Ukraine, we find a significant and positive relationship between the company size and the amount of corporate taxes. We use questionnaires to determine the role of corporations in expanding the scope of tax management and discover an increased effect of corporate planning. Moreover, we offer a model of corporate tax planning considering the opportunity areas. This model determines the taxation framework for a company. We have developed a map to determine the degree of effective tax planning for a company. Finally, we use the functional-activity model of the tax planning process to substantiate the conclusion that the responsibility of the participants in such a process stipulates good business reputation. In general, our results suggest that corporate tax planning is an effective way to optimize tax liabilities.