Expanding the amount of preferential royalty facilities with hard-to-recover oil reserves

The article deals with the economic attractiveness of hard-to-recover oil reserves in the Ural-Volga region development. The fuel and energy complex is a budgetforming one for oil-producing regions and contributes to the development of all sectors of the economy, and is bound by social responsibility. The current situation and trends in the global economy demonstrate that oil production intensification is a paramount task to all related industries efficiency improving, taxes being the main share in the cost structure. Therefore, in order to stimulate the reserves from low-permeability reservoirs development, tax exemptions are provided in the form of a reduced tax on mineral extraction. The paper considers an example of development efficiency improving due to tax incentives. According to the assessment results, the option with tax incentives is more beneficial for both the state and the subsoil user. Keywords: oil fields development; hard-to-recover reserves; taxation; qualified for tax relief; production intensification.

Ex-Ante Study of Biofuel Policies–Analyzing Policy-Induced Flexibility

A variety of policy types are available to foster the transition to a low-carbon economy. In every sector, including transportation, heat and power production, policymakers face the choice of what type of policy to adopt. For this choice, it is crucial to understand how different mechanisms incentivize investments in terms of improving their profitability, shaping the flexibility available for investors, and how they are affected by the surrounding uncertainty. This paper focuses on transportation-biofuel policies, particularly on the financial incentives put on the bio-component of fuel and the combination of using penalties and tax-relief. Delivery of vital policymaking insights by using two modern simple-to-use profitability analysis methods, the pay-off method and the simulation decomposition method, is illustrated. Both methods enable the incorporation of uncertainty into the profitability analyses, and thus generate insight about the flexibilities involved, and the factors affecting the results. The results show that the combination of penalties and tax-relief is a way to steer fuel-production towards sustainability. The two methods used for analysis complement each other and provide important insights for analysis and decision-making beyond what the commonly used profitability analysis methods typically provide.

Green Aid Tax Relief Participation Scheme – A Study about a Creative Environmental Tax Towards Carbon Reduction in the Post – Covid 19 Era

Environmental tax is the climate policy that offers, in theory, the easiest way for carbon reduction. But in practice, implementation has proven complicated despite public demand for policy action on climate change. This research investigates to reframe environmental taxes in ways more personally engaging to create a moral foundation, and massive participation. As people show rising demand, we aimed to design a tool that responds to public expectations and operates directly at source on emission reducers, viz the trees. Drawing on research from environmental taxes and the evidence of measures taken, we reasoned that an environmental fiscal policy may not intend necessarily to punish the “bads”, but rather might reward the positive attitude and direct it to act. Consequently, we focused on tax reliefs and designed Green Aid, that can address people’s attitude to take active participation into account by incorporating virtuous behaviours into tax relief. Green Aid Tax relief works embedded in the Green Aid Participation Scheme that bears directly on a source of environmental recovery and organizes the global call to public action in a sustained, structured, and collective participation to forestation. Green Aid bridges the action of contributing to carbon reduction with immediate, tangible, and direct benefits. It can be an alternative environmental tax, able to address and operate directly at source on emission reducers and secure effectiveness in carbon reduction and efficiency in terms of public acceptance and viability at a global level.

Tools for practical implementation of climate policy in transport: Econometric analysis of global experience

Subject. The article addresses the standards for greenhouse gas emissions that are currently considered as an effective tool for stimulating the development of alternative transport technologies. However, quantitative evaluation of their effectiveness is not available, which is partially explained by the lack of statistical information from different countries. Objectives. The purpose is to build econometric models of the influence of these standards on the electric car market development. Methods. The annual reports of the International Energy Agency on the development of the electric car market and the data of the Global EV Data Explorer statistics center serve as the information base of the study. We analyzed time series for indicators of sales of electric cars in different countries and built mixed models, considering the auto-regression component, which helps describe the internal dynamics of the electric car market. Results. The obtained regression coefficients in models for various countries can be used as interval evaluations for forecasting the growth of electric car sales in Russia, given the necessary conditions for developing a charging infrastructure and creating a system of incentives to match the cost of electric cars to that of traditional vehicles. Conclusions. These interval evaluations may be useful for further decisions on the development of charging infrastructure, planning for resource use for electricity generation, calculating optimal subsidy or tax relief to support electric cars, evaluating the economic consequences of introducing the new standards on CO2 emissions, etc.

Social Enterprise and Taxation Policy: A Systematic Literature Review

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p class="AbstractText">Malaysia is likely to introduce new laws on social enterprises of taxation. However, the important questions are whether the said laws are adequate. This study explores previous research on social enterprises and taxation to gain a further understanding through a systematic literature review on social enterprises and taxation from the Malaysian perspective. This is normative legal research. The data was gathered through library research which consisted of numerous publications. This study concludes that tax and social enterprises, perhaps due to the different economic structures in each country, result in taxation being slightly discussed by previous scholars. Nevertheless, we clearly define social enterprises from different perspectives, including the characteristics present in social enterprises. Moreover, the perspective regarding tax relief for social enterprises in Malaysia has been highlighted. Although Malaysia has introduced a new policy to support its social enterprises with Social Enterprise Accreditation, a more significant regulatory or tax incentives approach is needed to support social enterprises in Malaysia.</p></td></tr></tbody></table></div>

Strategi Webinar Dalam Edukasi Penyuluhan Tentang Kebijakan Insentif Perpajakan Di Masa Pandemi Covid-19 Terhadap Partisipasi Wajib Pajak

The COVID-19 pandemic has had a major domino effect on industrial economies. Various policies and strategies are carried out by the government, one of the concrete steps is by issuing incentive and relaxation policies in the field of taxation for taxpayers. The Directorate General of Taxation (DGT) has the task of providing information dissemination on taxation and the current condition of COVID-19 has brought transformation to a webinar. This strategy is carried out to keep providing information and education on tax relief. This study aims to identify the extent of the influence of the webinar strategy on taxpayer participation. The sample technique in this study was purposive sampling and obtained 307 respondents who participated in the DJP webinar. This research uses a Computer Mediated Communication (CMC) theoretical approach to see the communication process of participants and speakers in a communication technology-based webinar. From the research results, it was found that there was a significant influence in the use of webinars. This is shown from the aspect of system quality, quality of information, service quality from webinars through the Zoom Meeting application, thereby increasing taxpayer participation

Are Women Human? Tampon Taxes and the Semiotics of Exclusion

By now, there is a robust body of scholarship critiquing the taxation of menstrual products from material, expressive, constitutional, and human rights perspectives. This literature highlights the issue of access to sanitary products in prisons, in secondary schools, and in poor countries. Invoking the expressive function of law, scholars have noted how the tax signals to women that their basic physical and health needs are not human necessities that merit tax exemption—like say Viagra—but are rather luxuries that should be taxed—like cigarettes and alcohol. In this tax regime, human needs considered basic enough to merit tax relief—thinning hair, for example—are male needs. So what else is new? As Catherine Mackinnon asked, ironically, decades ago: Are women human? In this Article, I want to turn the expressive critique of tampon taxation in the direction of semiotics. Culture constitutes systems of signs through which we understand our world. These signs convey meaning though their difference from other signs, not through any intrinsic meaning. Tax law has its own signs. By imposing differing tax regimes on people and things, it tells us how to read them. For example, through differing taxation, it tells us what a family is (one organized around a formal marriage) and is not (networks of dependence organized around cohabitants), what work is (labor exchanged for goods) and is not (housework), etc. Taxes also tell us which goods are luxuries and which are necessities by imposing a luxury tax on certain items and exempting others.

EFEKTIVITAS STRATEGI WEBINAR DALAM EDUKASI PENYULUHAN TENTANG KEBIJAKAN INSENTIF PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP PARTISIPASI WAJIB PAJAK

The COVID-19 pandemic has had a major domino effect on industrial economies. Various policies and strategies are carried out by the government, one of the concrete steps is by issuing incentive and relaxation policies in the field of taxation for taxpayers. The Directorate General of Taxation (DGT) has the task of providing information dissemination on taxation and the current condition of COVID-19 has brought transformation to a webinar. This strategy is carried out to keep providing information and education on tax relief. This study aims to identify the extent of the influence of the webinar strategy on taxpayer participation. The sample technique in this study was purposive sampling and obtained 307 respondents who participated in the DJP webinar. This research uses a Computer Mediated Communication (CMC) theoretical approach to see the communication process of participants and speakers in a communication technology-based webinar. From the research results, it was found that there was a significant influence in the use of webinars. This is shown from the aspect of system quality, quality of information, service quality from webinars through the Zoom Meeting application, thereby increasing taxpayer participation.

Sądowa kontrola decyzji organów podatkowych w sprawach ulg w spłacie zobowiązań podatkowych opartych na uznaniu administracyjnym

<p>The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (<em>de lege lata</em>) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.</p>