FEATURES OF TAXATION OF SMALL BUSINESSES IN MODERN CONDITIONS

The paper examines the economic content and significance of small business in the economic system. Studied the characteristics and properties of taxation, the application of the simplified system of taxation. The basic directions of perfection of the taxation of subjects of small business for their development activities in conditions of market relations development .Keywords:the simplified tax system, unified tax payment, tax rate, flat tax from individual entrepreneurs, tax benefits.

Flat-rate personal income tax in Lithuania, Romania and Hungary: A revolutionary policy idea without revolutionary outcomes

A decade of writing on the politics of flat-rate tax adoption and diffusion across post-socialist Europe and Asia has presented these reforms as revolutionary, but at least bold. However, in what ways they might have proven so and for whom has not been investigated. Based on a micro-level study of actual personal income tax rates for the 1991–2018 period, the article engages critically with the scope of the flat tax ‘revolution’ in three different flat tax nations, early adopter Lithuania, later-adopter Romania and recent-adopter Hungary. The analysis shows that the introduction of flat-rate tax in no way revolutionised actual tax burdens for the majority of earners, not even for high-income earners, whose tax burdens had been declining for at least a decade before the arrival of flat tax in both Romania and Hungary. The article also reveals the crucial role played by standard tax credits in shaping tax regime progressivity not only in flat tax regimes, but also progressive ones. The article suggests that the novelty of policy ideas cannot be assumed, but needs to rest on comparisons of outcomes.

Flat tax system and heterogeneity of self-employment

Purpose This paper aims to investigate the effect of the flat tax system on self-employment by necessity and by opportunity. Specifically, the paper examines whether individuals decide to switch from wage-employment to self-employment by necessity or by opportunity when government imposes a flat tax system. Design/methodology/approach To analyze the association of a flat tax system with occupational choice this paper uses both multinomial and ordinary logit models. In the multi-nominal logit model, this study separates dependent variables into three categories: wage employee, self-employed by necessity and self-employed by opportunity. In the second step of analyzes using the ordinary logit model, this paper studies only self-employed individuals by distinguishing them according to their preferences. Findings The results suggest that, in countries with the imposed flat tax system, the probability of being self-employed by necessity is low, while the probability of being self-employed by opportunity is high. Moreover, better economic growth in the country also elevates the chances of individuals to be self-employed by opportunity. Originality/value Out novel contribution is documenting that flat tax system in transition countries increases the number of individuals self-employed by opportunity compared to self-employed by necessity.

Czy PIT komunalny może ograniczyć rozlewanie się miast?

The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities’ financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units’ share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.

Tax culture and justice in the mirror of sociological survey http://esgi-miet.ru/images/Stati20211/55-61

The author of this article conducted a sociological study in order to answer questions about the extent to which Russian taxpayers are aware of the priorities and main directions of the state’s distribution policy, as well as the basics of the tax system. Among the main results of the study are the following conclusions of the author: more than half of the respondents assess the tax policy of the state as inefficient and unfair. 75 % of respondents believe that a flat tax scale does not ensure social justice and a fair distribution of income. More than 74 % of respondents support the introduction of a progressive tax rate for individuals, considering such a measure as necessary to ensure social justice.

Penerapan Flat tax di Indonesia

Artikel ini bertujuan untuk menggambarkan penerapan flat tax pada beberapa negara di dunia. Keberhasilan penerapan flat tax di banyak negara dapat menjadi pelajaran bagi Kementerian Keuangan untuk membuka opsi atas penerapan flat tax. Namun demikian, Indonesia perlu mengkaji lebih lanjut terkait penerapan flat tax. Hal ini dapat dilakukan dengan memperkirakan total pendapatan pajak yang akan diterima apabila menerapkan flat tax menggunakan penghasilan kena pajak (PKP) wajib pajak pada beberapa tahun terakhir. Selain itu, perlu adanya kajian lebih lanjut terkait pengaruh flat tax terhadap investasi dan tingkat pengangguran di Indonesia. Perlu juga disimulasi manfaat dan kerugian apabila menerapkan kebijakan sistem perpajakan flat tax.