Indirect Taxation of Events Beyond the Control of the Taxpayer in Crucial Tax and Customs Judgements of the Court of Justice

Indirect taxes are shaped in such a way that the final customers bear their economic burden. The scope of taxation is usually delineated to cover all goods (and services) reaching the afore-mentioned final consumers. One may assume that the aim of a lawmaker is that goods (or services) supplied to the consumers should not remain untaxed. However, the intensity of pursuing this aim differs between VAT, excise duties, and customs duties. A scientific question that the rules outlined above bring about is whether it is acceptable – under the general principles of the European Union law perceived through a number of tax (customs) cases – to impose duties on a person or to deprive a taxpayer of rights owing to tax-relevant facts that have been entirely out of the control of this person or this taxpayer (customs debtor). Although the position of the Court of Justice towards this issue is not homogenous, the author of this article claims that situations that are wholly beyond the scope of control of a diligent person should not affect the tax (customs) situation to the detriment of such a person.

Impact of raising tax rates in GDP growth: The case of Nepal

This study is an effort to examine whether there is a potential of variations in tax efforts of different types in making a positive impact on economic growth in a typical developing economy. We take the case of Nepal and analyse 44 years (1975–2018) of time series data of growth and fiscal variables. We conclude that Nepal has already reached its optimal tax GDP ratio. Additional efforts to collect more tax revenue are counter-productive; rather, it should take some other structural measures for higher GDP growth. Implementation of several scenarios of revenue replacement does not have a significant positive impact on GDP; however, minimising the contribution by excise duties but replacing its contribution by income tax has minimal positive impact on GDP. It refers to the need to protect Nepalese infant industries at this juncture of the fiscal-growth discourse of this small developing economy.

Taxation and Transportation: Granger Causality Approach in Nigeria

This study gauges taxation's effect on transportation from 1981 to 2019 in Nigeria. This study further assesses the bearing of causality among Transportation, Corporate tax, Petroleum profit tax, Value added tax and Custom and Excise duties. Analytical tools such as VECM, Johanson Test for Cointegration, Vector Autoregression and granger causality Wald (GCW) test are adopted for analysis. Diagnosis tests such as the Lagrange-multiplier test, Jarque-Bera test and Eigenvalue stability condition are carried out to examine autocorrelation, stability and normality tests respectively. Outcomes divulge that corporate tax has a positive short-run and long-run influence on transportation. Petroleum profit tax, Value added tax and Custom and Excise duties also impact transportation positively and significantly both in the long run and short run as deduced from empirical analysis. This reveals that all the components of taxation observed influence transportation positively both in the long run and short run in Nigeria. Conclusively, taxation impacts transportation positively and significantly both in the short run and long run. This translates that taxation income has been utilized effectively to upsurge transportation in Nigeria. It predicts that transportation will perform excellently in terms of economic development and employment generation if taxable income is properly monitored and utilized effectively.

THE CO - INTEGRATION ANALYSIS OF EFFECT OF VALUE ADDED TAX AND EXCISE DUTIES ON ECONOMIC GROWTH IN NIGERIA

This study examined the co-integration analysis of effect of value added tax and excise duties on economic growth in Nigeria. It also looked at the direction of causality among value added tax excise duty, interest rate, exchange rate and economic growth employing the method of Johansen co-integration and the Granger causality tests using data spanning the period 1994- 2014. Results showed that VAT has positive significant impact on GDP in the short run but has negative impact on GDP in the long run with (  = 1.296417; t=7.41; P>|t|= 0.000) and ( =- 13.38159; z=-3.60 , P>|z|= 0.000) respectively. Also, VAT does not granger cause GDP. Excise duty impacted GDP negatively in the short run but positively in the long run with (=-1.111069; t=-5.16, , P>|t|= 0.000) and ( =37.54469; z = 4.07; P>|z|= 0.000) respectively. It is recommended that, once the value added tax impacted economic growth positively in the shortrun but negative in the long run, government should increase the rate of value added tax in Nigeria, this will in turn boosting the revenue generation in Nigeria. Also, government should increase excise duty on tobacco and alcoholic so as to have positive significant impact on economic growth in the short run.

Fiscal and regulatory effects of the tobacco excise duty reform in Moldova: lessons for Ukraine

The article analyses the experience of reforming the excise duty on tobacco products in Moldova in order to build an information base of how innovations in taxation have been integrated abroad and how this experience is taken into account when making administrative decisions in Ukraine. Moldova has implemented a somewhat radical fiscally oriented excise policy, and its excise duty reform for certain types of tobacco products has often been ambiguous in terms of ensuring compliance with EU standards and attaining the claimed objectives. Up to 2020, the country had diverging excise duty rates for filter and non-filter cigarettes and minimum retail prices for these products, a practice that was contrary to the requirements of European harmonized excise duty accrual. In Moldova, the excise duty on heated tobacco products, which are potentially less harmful to human health, is set at the minimum excise duty for cigarettes, but e-cigarette liquids are subject to no excise taxation at all. The Moldovan excise duty on fine-cut tobacco is greater than 160% of the excise duty on cigarettes, but the steep rise in excise taxes has left cigars, cigarillos and other smoking tobacco unaffected. The country still has a room to increase the sales of certain types of tobacco products that will be in demand among smokers for their low cost, while paying rather modest excise duties. In conclusion, Moldova's experience in tobacco excise duty reform is controversial. None of the “taxation know-how” initiatives in Moldova can be called a success and cannot be recommended as an example for Ukraine to follow. Rather, Moldova's excise policy should be considered as an example of introducing ambiguous measures in order to hedge itself from making any glaring mistakes.

Analysis of the Impact of Non-Oil Taxation on Foreign Direct Investment and Economic Services in Nigeria

This study assessed the nonoil taxation effect on foreign direct investment and economic services from 1994 to 2019 in Nigeria. This study further evaluated the causality bearing amid foreign direct investment, economic services, value-added tax, company income tax, capital gain tax, custom and excise duties, and education tax, devotedly hiring Units root, VECM, Johansen co-integration, and Granger causality tests. Outcomes uncovered that value-added tax has a positive significant effect on economic services but a negative influence on foreign direct investment. Furthermore, value-added tax granger- cause foreign direct investment and economic services. It is also exposed that company income tax and capital gain tax possessed short-run and long-run negative significant influence on foreign direct investment but positive influence on economic services. More so, custom and excise duties upsurge economic services and foreign direct investment positively and significantly. Conclusively, taxation has negative significant impacts on foreign direct investment but upsurge economic services positively in Nigeria. It is recommended that since company income tax impacted foreign direct investment negatively both in the long run and short run, the government should lessen company income tax and upsurge capital allowance bestow on foreign direct investment in order to improve and attract foreign direct investment which will perpetually decrease poverty rate in Nigeria. Also, the government should employ taxation to realize more improvement in economic services and minimize all barriers to foreign direct investment attraction such as import duties and other levies to inspire investors.

Die Vermögenswirtschaft der Stadt im Zeitalter des Dualismus

In the annuel budgets of the city of Pécs between 1872 and 1914, revenues from city property were divided into five groups. The first group included revenues from the city’s property – the hundreds of acres of Megyer-puszta, urban pastures, urban factories, and urban buildings. The second group included revenues from the city’s 4,262 cadastral hungarian acres forests. The third group included interest on the city’s cash and securities. The fourth group included excise, duties and fees levied by the city with the permission of the state. The most important of these were incomes from the sale of spirits, wine, beer, the holding of markets and fairs, and the use of roads and railways. The fifth group included the income that arose after the pub law was acquired by the state in 1890: state compensation and various city tax supplements. Overall, revenues from urban property in the years 1870-1880 approached, and sometimes even exceeded, 60% of budget revenues. In the 1890s, their proportion fell below 40%, increased to nearly 50% by the turn of the century, and then gradually decreased to about 30% by 1914. The result of urban wealth management has been future urbanization and infrastructure investiments, with the inevitable indebtedness at a disadvantage.