Material Resource of Officials of Kyiv and Volhynian Lands in the Middle of the XVI Century

The article analyzes such an important aspect of the functioning of offices in Ukrainian lands of the Grand Duchy of Lithuania, as material support. The focus is on positions that have survived the Lithuanian era and continued to be distributed by monarchs after the Union of Lublin in 1569. The central place was occupied by the palatinus (voivode), which, however, existed only in the Kyiv region. The Kyiv voivode had considerable resources at his disposal, which were of territorial origin can be divided into three groups. The first was income from their voivodship in uniform taxes, privilegia, and duties, which burdened various segments of society in Kyiv. The second group was formed at the expense of the Grand Duke for voivode preferences for the collection of tribute from territories that have not traditionally been within the jurisdiction of Kyiv voivode. The source of the third group was the goodwill of the Grand Duke in Vilna. The funds of this group were allocated directly from the states thesaurus. Already the very structure of income of the head of the Kyiv region indicates a permanent lack of resources for providing various functions assigned to it and primarily related to defense and diplomatic missions to the Crimea. Hence the need for periodic and sometimes constant subsidies aimed at the effective implementation of the voivode’s responsibilities. From this point of view, the position of the capitaneus, especially of the Southern Kyiv region, looked a little better. Significant profits were brought to them by tributes from trapers and Cossacks, various duties, including court, business taxes on the territory of old age. Indirect income was also given by labor duties imposed on the local population. The degree of subordination of these elders to the voivode was relatively insignificant. The institute of capitaneus in Volhyn was even more important given the absence in the region such a government as a voivode. Marshal of the Volhynian land, who was a conditional analog of the Kyiv voivode, had only military power in the region, and his income depended on capitaneatus, which went complete with the office of marshal (Lutsk or Volodymyr). The governments of the claviger, praefectus castrorum, and pontonarius functioned in both regions of the Grand Duchy of Lithuania. Their power was concentrated in the key castles of both lands – Kyiv, Lutsk, Volodymyr, Kremenets and the jurisdiction of the locksmith concerned the tenuta – settlements within the old age, the income from which should have gone to public needs. The influence of crown law should be explained by the appearance of vexillator and tribunus, whose activities involved little material support. The reform of 1565–1566 marked the beginning of the work of the succamerarium and terrestre judicium, which became the organs of the gentry municipality. Activities of chanceries and presence of officials there included in the terrestris hierarchy – succamerarius, terrestris judex, subjudex, and notarius, provided for the provision of judicial, notarial, and surveying services on a paid basis. In general, the material support of the governments of the Ukrainian lands of the Grand Duchy Lithuanian was not systematic. Often, especially concerning Kyiv voivode, the prince approved the decision on additional funding from the treasury. Reform 1565–1566 did not add organization in this regard. Instead, it was a plus regulation of sources of funding for newly formed governments – succamerarius, terrestris judex, subjudex, and notarius.

The Effects of State Business Taxes on Plant Closures: Evidence from Unemployment Insurance Taxation and Multi-Establishment Firms

This paper investigates the extent to which state-level differences in business taxes inuence the location decisions of multi-establishment firms. Each state in the United States administers their own unemployment insurance (UI) program, and cross-state variation leads to significant tax differences across state lines. This decentralized administration creates opposing employment incentives on the intensive and extensive margins depending on the economic conditions. Studying the locations of multi-state manufacturing firms, I find that firms are more likely to exit from high-tax states during economic downturns, but high-tax plants experience more stable employment during non-recession years.

A PHILIPPINE MODEL FOR INFORMATION SHARING FOR EFFECTIVE REVENUE COLLECTION THROUGH E-GOVERNANCE

—Local revenues are the backbone by which local governments anchor the sustenance of their operations, functions and projects within their jurisdiction. Local Government Units (LGU’s) in the Philippines depend heavily on local revenue generation- for their development. Although having the Internal Revenue Allotment (IRA) given by the national government through which they support their activities and promote their growth, each local government unit through its treasury office rely on an effective local tax administration and collection system in order to get the best possible resource to serve this purpose. Nevertheless, the problem of local revenue tax collection is a perennial problem and this is traced to many factors that play a part in the inability of the local treasury office to exercise their function to the fullest merit. Optimum tax collection efforts can be enhanced by the local treasury office should it have the ability to synchronize information records which allows the treasury office to check and verify the records taxpayers paying business taxes. Access to this knowledge will give the local treasury the capability to maximize tax collection effectively. And because the local treasury organization like any other government organization is structured to become compatible with new technology development to help it faced with changes in its environment, present day technology in terms of information is now made part of that response. Verification of accuracy of payments through collaborative inter agency efforts is now available. This requires three agencies to collaborate in comparing actual gross sales/receipts from declared gross sales/receipts based on the gathered documents like the books of account, audited financial statements, vat returns and the official receipts as proof of payment of the local business taxes. Three agencies have been mandated to collaborate on this endeavor: the Local City Treasury, the Bureau of Internal Revenue and the Secur

From the uneven de-diversification of local financial resources to planning policies: The residentialization hypothesis

This paper builds a theoretical framework to question the ramifications of the rise of consumption-based economy also known as residential economy in the context of a growing circulation of populations and income. We propose the term residentialization to describe the self-reinforcing and spatially uneven expansion of the residential economy, and its intertwined impacts on land use and tax revenues that are likely to influence future local planning policies. In local areas with a developing residential economy, demographic attractiveness and urbanization strongly affect the fiscal bases of property taxes and household-related taxes in general as opposed to business taxes. This process provides local governments with new fiscal revenues but also induces a growing dependence on these incomes, especially in an austerity era. This de-diversification of local financial resources results in inequalities that weigh on local governments’ financial leeway and hence on planning policies. Using a comprehensive database of the fiscal and financial resources of France's 35,000 municipalities over the last 15 years, we provide cartographic and statistical evidence of this uneven fiscal de-diversification. We build a multivariate classification of France's municipalities and show strong links between the structure and evolutions of local financial resources and the pace and forms of urbanization. These results draw attention to the economic, social, and environmental sustainability of consumption-oriented planning strategies in an austerity era.

The Effect of Taxpayer Religiousity, Tax Amnesty, and Tax Sanction on Taxpayer Compliance with Medium Small Micro Business Taxes (Msmes)

Taxes are one of the supports for in infrastructure development. The existence of taxpayer religiosity, tax amnesty, and ta sanction is also a consideration for taxpayer compliance. infrastructure development comes from Tax Indonesian Budget funds, 70% of which comes from taxes. this study aims to prove the effect of taxpayer religiosity, ta amnesty, and ta sanction on tax compliance of MSME business actors. the type of research used is quantitative. by using multiple linear regression analysis method with three independent variables, namely taxpayer religiosity (x1), tax amnesty (x2), and tax sanctions (x3) with the dependent variable taxpayer compliance on tax MSMEs (Y). the population in this study were micro, small and medium enterprises (MSMEs) and the sample technique used was random samling. the primary data soources used were questionnaires and secondary data sources were data froom journals, books, and the internet related to these issues. the data collection tecnique is done by using a uestionnaire, interview, and documentation. data analysis used validity and reliability tests and hypothesis testing. data analyysis used the structural equation modeling method with the help of SmartPLS softare. based on the research results it can be conclued that 1) there is a significant influence of taxpayer religiosity on taxpayer comliance of Medium Small MIcro Business Taes (MSMEs) in indonesia. 2) there is a significant influence of tax amnesty on taxpayer comliance of medium small micro business taxes (MSMEs) in Indonesia. 3) there is a significant inluence of tax sanction on taxpayer comliance of Medium Small Micro Business Taxes (MSMEs) in Indonesia

The entangled state: How state-business relations shaped the German corporate tax regime

Contemporary tax research is split into two camps: comparative approaches emphasize continuity and cross-country differences, while the globalization literature stresses similar changes across countries. Counter the continuity thesis, this paper finds that neoliberal dynamics were at play in a case considered largely resilient to such dynamics: German governments implemented a series of corporate tax reforms which radically curbed business taxes and added a short-term and cost-cutting component to investments and corporate finance. While these changes point towards neoliberal change, they were distinct from the trends we see in other economies: crucially, the German reforms did not follow the common trend of reducing taxes for individuals and entailed a particular emphasis on enhancing multinational’s access to international capital – but did not liberate financial incomes from tax in general. Based on archival documents from the Bundestagsarchiv, this paper traces the process of German tax reforms and finds that neoliberal dynamics were at play but received a local (export-oriented) colour through processes specific to the German polity. Because consensual institutions granted power to a specific business coalition, radical change was long blocked. Reforms could only be implemented once the state forged a new coalition. Making sense of the mediation of neoliberal dynamics through state institutions can contribute to a better understanding of the variegated nature of neoliberalism.

Personal Income Taxes

What’s the difference between personal taxes and business taxes? Some taxes are levied on people and some are levied on businesses. This distinction is less important than you might think. The fact is the person or business entity that writes the check doesn’t necessarily bear...

Comparative Analysis of Tax Policy Indices of EU Countries, Central Europe Countries and Ukraine

The article analyzes the tax policies of EU member states, Central European countries and Ukraine for the period 2005–2018, in particular: the level of tax revenues, profit tax, other taxes on business, taxes on income, profits and capital gains, taxes on goods and services, labor tax and contributions, time to prepare and pay taxes, number of tax payments. As a result of the study, we see signs of convergence in tax policies of Ukraine and EU member states, especially since 2014 (after the Revolution of Dignity in Ukraine). Tax policy trends over recent years in Ukraine are most in line with those of post-socialist Central European countries. This may be a sign that Ukraine is following a similar path to tax policy reforms, as is the case of Central European countries while integrating into European Union. The important issue for Ukraine is equitable distribution of tax pressure on business (optimize) and individuals (weaken) in order to move closer to EU indicators. Key words: tax policy; tax revenues; taxation; budget; economy of Ukraine; European Union; Central European countries.

Cities as actors of globalization: differences between federal subjects and municipalities in Russia and Germany

The article compares the situation in Russia and Germany with differences between cities of various status by their powers and budget revenues. We analyze data on the number and population of urban districts in Russia and their analogues in Germany, on the execution of budgets of cities-municipalities and cities-regions. It is shown that the system of territorial division in Russia at the municipal level differs from the German one by noticeably greater fragmentation and the dominance of urban districts of low population. In both countries, local budgets are focused on solving social problems and developing local infrastructure, and approaches to securing tax sources for local budgets are common. At the same time, the contrast between the budget indicators (income and expenditure per capita, the share of inter- budget transfers in income) of cities-regions and cities-municipalities in Russia is significantly higher than in Germany, which limits the ability of city district authorities to conduct independent economic policy, including support for the development of foreign economic relations. The author suggests ways to increase the revenue base of local budgets in Russia (crediting all small business taxes to their budgets, improving the quality of land and real estate accounting, managing non-tax revenues), as well as giving local government bodies of different population groups different powers.