Taxation of agricultural enterprises: Ukraine practice and international trends

The article highlights the existing practice of taxation of agricultural enterprises in Ukraine, analyzes the size of the single tax for agricultural producers in comparison with the amount of tax for the general taxation system. The main approaches to the taxation of agricultural producers in European practice are highlighted. The world experience in supporting agriculture is considered. The proposals for improving the taxation of agricultural enterprises in Ukraine in the context of its differentiation in relation to the size of business entities are considered.

ANALYSIS OF SME’ TAX BURDEN IN THE MEAT PROCESSING INDUSTRY OF THE URAL REGION

The tax burden for small and medium-sized businesses has always been a significant indicator of business activity state’s stimulation. It is especially important for the manufacturing sector, the development of which is strategically important in the context of the growing political crisis and global instability. In this paper, an assessment of the tax burden is carried out according to a sample of 61 companies - subjects of small and medium-sized businesses in the most developed territory of the country - the Ural Federal District. The sample includes only enterprises with a common tax system. This is necessary for the comparability of the authors' calculations with the official normative values of the tax burden established for the corresponding sub-sector. The main hypothesis of the study is that small and medium-sized businesses underestimate their tax burden by applying the general taxation system, and thus, the standard established by the Government of the Russian Federation is objectively overestimated, since it does not take into account the specifics of tax optimization of such companies. The study result is the identification of an absolute discrepancy between the actual values of the tax burden and the normative ones. Thus, 100 % of the sample companies have a lower level of it, while for medium-sized companies the gap is maximum and is 21 times. According to calculations, 60-70 % of the sample companies occupy the payroll fund in order to reduce the tax burden on insurance premiums. In conclusion, it is argued that it is necessary to review the state tax policy in relation to small and medium-sized businesses, namely, to create conditions for reducing tax time and in the conditions of the general taxation system.

El alcance material de la reserva de jurisdicción del art. 117.3 CE: la STC 141/2020 y las medidas cautelares adoptadas por la Administración Tributaria en sede judicial

LABURPENA: Tributuen Lege Orokorrari (2003ko abenduaren 17ko 58/2003) 2012an eginiko aldaketak 8. apartatu bat gehitu zuen 81. artikuluan. Hari esker, administrazioak zerga-delituengatiko zigor-arloko prozesu batean kautelazko neurriak hartzeko ahala bereganatu zuen; erabaki hori, epaileak berretsi behar badu ere, auzitegien esku baino ez zegoen ordura arte. Doktrinak ulertu zuen konstituzioaren aurkako manu bat zela, jurisdikzio-erreserbaren printzipioa urratzen zuelakoan (Espainiako Konstituzioaren 117.3 artikuluan bermatuta), eta Konstituzioak botere judizialari erreserbatutako eremu material espezifikoaren irismenari buruzko beste eztabaida bat ireki zen horrela. Goi Auzitegiaren Saletako bat, Konstituzio Auzitegiaren 141/2020 Epaian, eta manu horren konstituzio-kontrakotasuna planteatzen ez zuen babes-errekurtso bati lotuta, aukera horretaz baliatu zen Zerga Administrazioak prozesuko eremuan izandako esku-sartze horri buruzko iritzia emateko. ABSTRACT: In 2012, an amendment of Act 58/2003 of December 17th, on General Taxation introduced a new paragraph 8 to art. 81. Under that provision, the Administration can adopt interim measures within a criminal procedure related to tax offences, notwithstandig its following judicial ratification. The doctrine understood that it was an unconstitutional provision because it infringed the principle of jurisdiction reserve as constitutionally guaranteed under art. 117.3 of the Constitution and another debate began over the specific material scope reserved to the judiciary according to the Constitution. In its judgment 148/2000, one of the Constitutional Court chambers with regard to an action for the protection of fundamental rights where the unconstitutionality of the provision was not raised, took the opportunity to deliver its assessment about the interference of the Tax Administration within the procedural field. RESUMEN: Una modificación en 2012 de la Ley 58/2003, de 17 de diciembre, General Tributaria introdujo un nuevo apartado 8 al art. 81. En su virtud, la administración adquiría potestades para adoptar las medidas cautelares en el seno de un proceso penal por delitos fiscales, decisión que, aunque debe ratificar el juez, hasta ese momento le correspondía en exclusiva a los tribunales. La doctrina entendió que se trataba de un precepto inconstitucional por vulnerar el principio de reserva de jurisdicción, constitucionalmente garantizado en el art. 117.3 CE y se abrió así otro debate sobre el alcance del ámbito material específico reservado por la Constitución al poder judicial. En su STC 141/2020, una de las Salas del Alto Tribunal, al hilo de un recurso de amparo en el que no se planteaba la inconstitucionalidad de ese precepto, aprovecha la ocasión para dar su valoración sobre esa intromisión de la administración tributaria en el ámbito procesal.

Reforming the tax system: From special tax regimes to general system of taxation

Subject. The article considers special tax regimes in the Russian tax law, their evolution and current state, and ways to improve the tax system. Objectives. I focus on developing the theoretical and practical basis for reforming the tax system, considering to phase out the special tax regime in the tax regulation of ordinary business activities and to transfer to the general taxation system. Methods. The study employs methods of logical analysis and synthesis, induction and deduction. Results. Digital technology development made it impractical to maintain special tax regimes for tax and legal regulation of small businesses implementing ordinary activities. More favorable economic and financial environment for small businesses should be created within the general taxation system, through lower tax rates, up to a certain threshold. Special tax regimes should regulate specific activities, requiring a special approach to tax regulation and State control. The paper presents a set of practical measures to reform the design of the Tax Code. The offered structure of taxation creates a single tax legislation for the vast majority of business entities. Conclusions. The abolition of special tax regimes for taxation and regulation of small businesses and creation of a single tax system based on the general tax regime will simplify the Tax Code structure and make the tax system more transparent and consistent. The offered action plan will help make the abolition gradual and seamless. The findings can be used in legislative activities to reform the tax system.

PROBLEMATIC ASPECTS OF TAXATION OF INDIVIDUAL-ENTREPRENEURS ON THE EXAMPLE OF HOTEL BUSINESS

Small business is a social and economic phenomenon. Each of those who take part in it can find their place in this sector of the economy. The state, local authorities, economic partners and entrepreneurs receive positive results from the activities of small enterprises. The role and place of small enterprises in the national economy is better manifested in the functions performed by these enterprises. Small business makes a significant contribution to the formation of a competitive environment. There are several conflicts currently. The first is a conflict between individual entrepreneurs and individuals. The second is a conflict between individual entre-preneurs on a simplified taxation system and a common system. Their taxation and the taxation of others differ from each other, which raises a large number of questions and dissatisfaction.The main purpose of the work is to analyse and identify problematic aspects of taxation of entrepreneurs in Ukraine using the example of the hotel business.A simplified taxation system can be chosen by both individual entrepreneurs and legal en-tities. Since the general system is more complicated in its form of taxation (accounting and repor-ting), more and more entrepreneurs are conducting their activities in a simplified taxation system. Hotels, like any other enterprises, can at their discretion choose a taxation system within the limits proposed by the current legislation. Hotels can use a simplified or general taxation system. These two systems have advantages and disadvantages. Individual entrepreneurs choose the most convenient system for themselves. Basically, they work on a simplified system, and this gives rise to a number of contradictions. If we compare an individual who works for an employer and an individual entrepreneur with the same income, then an individual who works for an employer has a higher tax burden.The article examined the simplified and general taxation systems. These systems have both advantages and disadvantages. Individual entrepreneurs choose the most convenient system for themselves, according to their activities. Choosing a simplified system, individual entrepreneurs have an advantage in choosing a group in which they will carry out activities. This allows you to regulate the amount of income, and subsequently the amount of taxes.

Efektivitas Penerimaan Negara Bukan Pajak Usaha Pertambangan Di Kabupaten Manokwari

Non-Tax Revenues are the total of government revenues that are not sourced from general taxation, in which revenue from natural resources become one important source. Manokwari regency has natural resource and coal potentials, that is expected to drive local economy through the utilization of its non-tax revenues. This research aims to calculate the potentials and effectivity of non-tax revenues sourced from mining activities in Manokwari regency. The findings show that non-tax revenue potential is approximately IDR 43.7 billion in 2014, and increases just over IDR 57 billion in 2015. Nevertheless, effectivity of the non-tax revenue derived from mining activities in Manokwari is zero percent, which means ineffective.

Beggar Your Neighbour

This chapter looks at moral justifications for funding welfare benefits through general taxation rather than seeking to support it through charitable giving. That is, the parties to the debate are assumed to accept the moral imperative to support the destitute, and the political question is whether there is any requirement to do so through taxation. The chapter explores parallels between begging and the raising of charitable donations, highlighting not only the costs of begging on supplicants, but those that fall as well on the would-be donors. In the light of this, the chapter offers a justification for using taxation as a preferred way of raising resources for the provision of welfare benefits which has echoes of, but contrasts with, a famous proposal by Thomas Nagel.

THE STATE POSITION AS A PREFERENT CREDITOR OF THE TAX DEBT IN BANKRUPTCY

Bankruptcy is a decision issued by the Court that resulted in a general confiscation of all the wealth owned and the wealth that will be owned by the debtor in the future. The State has the preference right to tax debt on the property of the Taxpayer. This means that the position of the state as a preferent creditor who is declared to have prior rights over the property of the Taxpayer to be auctioned in public. The state's preference by taxpayer repayment is in fact not as easy as one might imagine, there are some problems. The purpose of article writing is to know the position of the State as a preferent creditor for the tax debt of the taxpayer declared bankrupt and know the obstacles of the State as a preferent creditor to the repayment of tax debt on taxpayers declared bankrupt. Provisions on the State's prior rights include the principal taxes, administrative sanctions in the form of interest, penalties, increases, and tax collection fees. The weakness in the regulation creates an impediment to the application of the State as a preferential creditor who has the preference right, namely the formulation of the preference right itself that is unclear about the notion of the state's position as the preferent creditor, in addition to the overlapping regulation of the preference right (preferent creditor) The Civil Code, the Law on General Taxation and Bankruptcy Laws and Postponement of Debt Payment Obligations which not only the State as the Preference rights holder's creditors.