tax efficiency
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2021 ◽  
Vol 14 (7) ◽  
pp. 285
Author(s):  
Sanjiv R. Das ◽  
Daniel Ostrov ◽  
Aviva Casanova ◽  
Anand Radhakrishnan ◽  
Deep Srivastav

This paper considers investors who are looking to maximize their probability of remaining solvent throughout their lifetime by using an algorithm that aims to optimize their investment allocation strategy and optimize their tax strategy for withdrawal allocations between tax deferred accounts (TDAs), Roth accounts, and taxable stock and bond accounts. This optimization works with stochastic investment returns and stochastic mortality, extending and combining different investment and tax-efficiency paradigms. We find that optimizing the investment strategy has a much larger impact on the investor remaining solvent than optimizing the tax strategy. This result is key to effectively optimizing both strategies simultaneously. This optimized investment strategy soundly beats a standard target date fund strategy, and the novel optimized tax strategy displays optimal desired properties suggested by non-stochastic tax optimization research.


IJAcc ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 50-60
Author(s):  
Nadyatul Khusna ◽  
Hendriyati Haryani ◽  
Rizka Mukhlisiah

A wide range of issues arising from tax in the Mall parking lot Pekalongan City Mall as the need for security and comfort of the consumer vehicle, the parking tax could stiil meet its targets and can still contribute to local revenue in Mall – Mall Pekalongan. Departure from that background that i will want to discuss the thesis with the title “ANALISIS POTENTIAL TAX REVENEW TO PARKING AREA (PAD) IN MALL–MALL PEKALONGAN CITY”. The focus of the problem in this research is how the role of the parking tax to Revenue in the MallMall Pekalongan , how to optimize your support in the parking tax to Revenue in the Area of Mall-Mall Pekalongan. Researchers do research using a qualittative approach. The autor uses the method of observation , document ation, and interviews. As for the data analysis the author use the analisys and potential tax efficiency to optimize parking. Result can be delivered by the author roles parking tax t........... MNo revenue Mall-Mall Pekalongan can be seen from every Mall that contributed to the original income in Pekalongan , can also indirectly have a positive impact both on the goverment Pekalongan.


IJAcc ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 50-60
Author(s):  
Nadyatul Khusna ◽  
Hendriyati Haryani ◽  
Rizka Mukhlisiah

A wide range of issues arising from tax in the Mall parking lot Pekalongan City Mall as the need for security and comfort of the consumer vehicle, the parking tax could stiil meet its targets and can still contribute to local revenue in Mall – Mall Pekalongan. Departure from that background that i will want to discuss the thesis with the title “ANALISIS POTENTIAL TAX REVENEW TO PARKING AREA (PAD) IN MALL–MALL PEKALONGAN CITY”. The focus of the problem in this research is how the role of the parking tax to Revenue in the MallMall Pekalongan , how to optimize your support in the parking tax to Revenue in the Area of Mall-Mall Pekalongan. Researchers do research using a qualittative approach. The autor uses the method of observation , document ation, and interviews. As for the data analysis the author use the analisys and potential tax efficiency to optimize parking. Result can be delivered by the author roles parking tax t........... MNo revenue Mall-Mall Pekalongan can be seen from every Mall that contributed to the original income in Pekalongan , can also indirectly have a positive impact both on the goverment Pekalongan.


2020 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Mohammad Affan Mantu ◽  
Achmad Ibnu Sholeh

Tax planning is a process of organizing taxpayer's business in such a way that its payable tax, either income or other taxes, is in minimum amount. The company can save coporate income payment by means of applying Gross Up method in estimating income tax PPh 21 but the company applied gross method. This research aims to analyze the estimation of PPh 21 used by Persek Mjayahadi & Co through the estimation of PPh 21 using Gross and Gross Up methods as well as constraints an attempts taken to save the corporate tax. The author used Chairl Anwar Pohan’s (2017:21) theoy. The research method employed was descriptive quatitative one. Techniques of collecting data used were observation, interview, and documentation. The result of research shows that total tax assumed by the employees is IDR 2,431,591,608, but following the use of gross up method, it becomes IDR 2,429,661,781, with the difference of IDR 1,929,827. Therefore, the net profit after tax subtracted wtth non-deductible burden before the application of gross Up method Is IDR 7,987,666,865, and after the appIication of gross up is IDR 7,989,596,692. Therefore, there is a difference of IDR 1,929,827, meaning equal to the tax efficiency.


2020 ◽  
Vol 26 (8) ◽  
pp. 1826-1845
Author(s):  
L.P. Koroleva

Subject. This article explores the cause-effect relationship between the tax efficiency of the depressed region's economy in the gross regional product and the macroeconomic indicators that characterize the region's socio-economic development. Objectives. The article aims to assess the tax efficiency of the economies of the RF Volga Federal District subjects and identify factors of growth of tax revenue of depressed still potentially promising regions, considering the Republic of Mordovia as a case study. Methods. For the study, I used the methods of economic and correlation analyses. Results. The article identifies factors that have the most direct impact on the tax performance of the region's economy. It presents two equations of linear multiple regression, helping determine the contribution of these factors to the variation of the tax quota. Conclusions and Relevance. To reduce the differentiation of Russian entities by level and pace of socio-economic development in depressed regions, it is necessary to stimulate aggregate demand, an increase in investment, and create new high-tech industrial productions. This will contribute to the growth of tax revenues and reduce the level of subsidy of depressed regions. The models presented can be used to predict tax efficiency when the region's socio-economic development level changes.


Author(s):  
Mogaramedi Frans Mashabela ◽  
Professor. Ray M Kekwaletswe

The adoption and usage of e-filing applications is a phenomenon most governments, including South Africa are still grappling with, and therefore, an ongoing information systems business leadership research is a key issue. The research problem is that despite the e-Government application being implemented and maintained at a high cost, there is little uptake and optimal use. The revenue application has greater benefits such as tax calculation accuracy, tax submission done timeously during any time of the day, improving tax efficiency by reducing administration cost. Since the value and the investment is huge, the burning question is then why the accepting and usage ofe-filing by taxpayers not as it should? Information from previous studies arequite on this phenomenon, in the South Africancontext and this then left a knowledge gaps, which this paper bridges.This paperfocuses on explaining and explore adopting and using e-filing as reasons why some of taxpayers accept and use the revenue application while others are not using it are still unknown. Argument is that despite South Africa implemented a cutting-edgesystemsince 2006, taxpayers still queueat its branches for manualsubmissions.


2020 ◽  
pp. 861-881
Author(s):  
Jack Wroldsen

This chapter explains how the paradigm of proactive law as competitive advantage can help entrepreneurs succeed in crowdfunding campaigns. Business law scholars have developed theories of “proactive law” and “law as competitive advantage” to show how law can be transformed from an obstacle into a strategic business advantage. This chapter analyzes the evolving crowdfunding landscape through the lens of proactive law as competitive advantage. The chapter proposes several types of innovative securities designed to create competitive advantages in crowdfunding offerings. For example, one type would give crowdfunding investors long-term equity interests while simultaneously eliminating short-term corporate governance challenges for small crowdfunded companies. Apart from securities, the chapter also describes how a proactive approach to law can enhance crowdfunding campaigns in multiple areas, from intellectual property to tax efficiency. To conclude, the chapter suggests expanding the theory of proactive law as competitive advantage to additional areas of entrepreneurship, beyond crowdfunding.


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