Conceptual approaches to improving carbon dioxid taxation in Ukraine

The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxation and highlights the need to find opportunities to simplify the process of tax administration on the basis of world best practices. The purpose of the article is to outline conceptual approaches to improving carbon taxation, which will allow Ukraine to simplify tax administration and together with the EU to effectively combat the effects of climate change in order to increase security and create new opportunities for Ukrainian business under the European Green Deal. The methodological basis of the study was the use of a set of general and special methods: generalizations and scientific abstraction, historical and logical, extrapolations, spatial and graphical and tabular methods of visualization. The application of the SWOT analysis method and the systematization of European practice revealed that the most acceptable for Ukraine is the use of tax on CO2 emissions in the form of an indirect tax on energy consumption. Coefficients of carbon content in fuel, calorific value of fuel and its oxidation factor were used to convert the emission base carbon tax into the fuel base carbon tax. The implementation of these proposals will help increase the efficiency of administration of such a tax, as it will: 1) reduce the number of taxpayers through the introduction of the institution of tax agents while increasing the amount of tax paid by one taxpayer; 2) simplify the procedure for calculating the tax base by taxpayers and employees of tax authorities; 3) increase the fiscal efficiency of the environmental tax on carbon dioxide emissions from stationary sources by 50% in the case of setting the CO2 price at UAH 10 per ton (5-fold when setting the CO2 price at UAH 30 per ton in accordance with the proposals of the bill No 5600) and to attract potential revenues from the transport sector in the amount of 0.06% of GDP. The use of practical proposals and recommendations obtained in the article will increase the effectiveness of Ukraine's tax policy by forming a set of measures which will reduce the energy dependence of the national economy, including through incentives for energy-saving and climate-neutral technologies, reduce the burden on the environment, and will help simplify the administration of environmental taxes while increasing their fiscal efficiency. Research materials can be used in the preparation of draft regulations and policy documents in the field of environmental and excise taxation, which is within the competence of the Ministry of Finance of Ukraine, as well as in the formation of proposals, reservations and recommendations to other regulations on improving environmental and excise taxation initiated both by the authorities of the executive power of Ukraine, and the Verkhovna Rada of Ukraine on improving environmental and excise taxation. The theoretical results are the development of a general theory of fiscal administration for environmental and excise taxation.

Ethical Problems in Nigerian Fiscal Administration (An Analysis of Political Emoluments and Remuneration)

Political Emoluments have never been only a Nigerian issue, but also a fiscal issue facing global economy today. It has become an ethical issue in public financial management, thereby hampering on the economic growth of national and international economies, respectively. Nevertheless, this paper takes into consideration such ethical issues, laying emphasis on the constitutional background of how this finance issue can be resolved legally and ethically. The major methodology to researching on this fiscal issue is a descriptive, explanatory, and prescriptive analysis, putting together the legal provisions of the Nigerian constitutions as a DNA for appropriate recommendations as a way forward. The paragraph 31 and 32 of the 3rd Schedule of the Nigerian Constitution is the major area of focus for the analysis of this paper, thereby drawing a line between the adoption of the written and spirit of the aforementioned section of the constitution in theory and practice in order to curb the fiscal crisis in the Nigerian public Emoluments laws.

Local Government: Getting the South African Municipal Finances Right

Local government in South Africa from Musina to Cape Town have faced strategic financial management challenges of budget shortfalls, financial shambles and distress, leading to unmaintained infrastructure, deteriorating services quality, increasing municipal deprivation and intensifying social exclusion which is the unfortunate history of many municipalities. Municipal effective control leads to design, muster and fiscal wealth may accumulate effective approaches that accomplish its duty to be answerable to its inhabitants. Financial control and stewardship are preceded by the interconnected management facets towards augmenting the growing design, catalytic and hands-on route. Financial control is facilitated by effective reporting and auditing is chiefly paramount for accountability in the local government environment. Weak municipal management accountability and oversight institutions prevailing in local government compromise its integrity and a potential loss to the public’s confidence. Local government is confronted, by municipal fiscal administration morass and forgone fiscal reserves. The efficient budget implementation should conform to the will of the legislature’s authorizations. The financial position of municipalities in terms of the business model represents assets, liabilities and equity and displays the financial health at a specific time. The community and major stakeholders use financial statements to determine the financial position of any organization. The financial position and health determine how efficiently a municipality is expanding its resources and investment. This paper seeks to close the gap that other studies have not ventured to. This paper qualitatively and descriptively explores municipal financial management enigma and proposes a turnaround to get local government finances right

Computerization of the Fiscal Administration as One of the Conditions of Smart Administration in Poland

Public administration is constantly changing, with the objective of keeping up with the social, economic and technological developments of the modern world. It is opening up to modern technologies, introducing ever newer innovations and attempting to satisfy the needs of the citizens. It is no longer seen to such a large extent as an archaic structure that is blind to reforms and modernization; as a result of which, it can start to be perceived as a smart organization. New instruments are being introduced in many areas of administration, one of them being the fiscal administration. The changes related to the ability to communicate electronically with the tax authorities, submit electronic tax returns or pay stamp duty electronically are certainly aspects that have a positive impact on the whole image of administration, enabling it to be referred to as ‘smart’. The paper provides an overview on the fiscal administration system in Poland and e-services provided thereby.

SALT AND SOVEREIGNTY IN COLONIAL BURMA

Across monsoon Asia, salt is of such vital necessity that controlling its production or supply has historically been connected to the establishment and expression of political authority. On the one hand, rulers maintained the allegiance of their subjects by ensuring their access to salt of suitable price and sufficient quantity. On the other hand, denying rebels their salt was a strategy of conquest and pacification, while the necessity of salt meant it could reliably be taxed to raise state finances. This article first sets out this connection of salt and sovereignty, then examining it in the context of colonial Burma, a province of British India from its annexation until its ‘divorce’ in 1935 (effected in 1937), and thus subject to the Government of India's salt monopoly. Focusing on salt brings into view two aspects of the state (while also permitting analysis of ‘Upper Burma’, which remains rather marginal in the scholarly literature). First, the everyday state and quotidian practices constitutive of its sovereignty, which was negotiated and contested where indigenes were able to exploit the chinks in the state's administrative capacity and its knowledge deficits. Second, in turn, the lumpy topography of state power. The state not only failed to restrict salt production to the extent it desired (with the intention that indigenes would rely on imported salt, whose supply was easier to control and thus tax), but conceded to a highly complex fiscal administration, the variegations in which reflected the uneven distribution in state power – thicker in the delta and thinnest in the uplands.

Transition to Colonialism

The eighteenth-century economy of the Indian subcontinent was an uneven one. On the one hand, there were present a rich indigenous commercial tradition; territorial states that respected private property in land and trade; a literate elite running the fiscal administration; and rich cities that were home to highly skilled artisans. But much of that wealth was confined to the riparian, deltaic, and seaboard regions. The greater part of peninsular India consisted of drylands, poor peasants, few roads, slow traffic, few towns, forests, waterless uplands, and uninhabited deserts. With such divergent initial conditions, the onset of globalization and the emergence of British power led to a variety of trajectories, as Chapter 2 shows.

Romania hopes to surmount virus’s expected second wave

Significance Government measures to support workers and companies seem to have worked. With closer state-corporate dialogue established, surveys and some data give grounds for measured optimism that the economy will bounce back later this year, following an expected second-quarter GDP contraction of around 15%. Impacts Digital tax collection and fiscal administration will expand to include more payments systems. Domestic production of PPE and medical supplies has increased significantly. Public investment and state support in the economy will gain ground.

Archiwum zakładowe Izby Administracji Skarbowej w Krakowie. Organizacja i zasób archiwalny

Archives of the Chamber of Fiscal Administration in Krakow. Organisation and archival resources The archives of the Chamber of Fiscal Administration in Krakow is an independent unit within the structure of the Malopolska fiscal administration. It was established in 2015 based on the employment archives and repository of fiscal records of the Chamber and all tax offices in the Malopolska region, and in 2017 its resources were expanded by the consolidated records of customs and fiscal control offices from the region. At the end of 2020, the archives of the Chamber in Krakow possessed approx. 45,000 metres of records, including around 550 metres of archival documentation. They were taken care of by 25 employees, working in 35 locations and 131 storage rooms throughout the whole region. They include records from a total of 501 organisational units, in which approx. 4,700 clerks and officers worked.The resources of the archives of the Chamber in Krakow consist, to a significant extent, of documentation created by tax and customs bodies in the last dozen years or so, however, the archival materials also include numerous records of bodies that no longer exist, most frequently legal predecessors of, among others, the Regional Liquidation Office in Krakow, the Control-Review Inspectorate in Krakow, the Regional Board of State Income and Financial Control in Krakow, and financial departments of various national council bureaus e.g. the Krakow-Old Town District National Council Bureau or the Directorate of Customs in Krakow.