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Published: 9 March 2023
Last updated: 10 March 2023

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1

PEKER, İmren. "ASSESSMENT ON OPTIMAL TAXATION." International Journal of Social Humanities Sciences Research (JSHSR) 6, no. 32 (January 1, 2019): 172–78. http://dx.doi.org/10.26450/jshsr.1033.

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2

Puzule, Anita. "Assessment of direct taxation instruments." Latgale National Economy Research 1, no. 7 (October 21, 2015): 147. http://dx.doi.org/10.17770/lner2015vol1.7.1186.

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Creation and development of a favourable business environment in regions is unthinkable without an appropriate tax system. The research study aims to assess the direct tax system in Latvia comparing it with the tax systems in Estonia, Sweden, Finland and Denmark in order to detect common features and differences, as well as to learn the experience that could be adopted in Latvia. The research tasks are to evaluate criteria of the tax policy and to analyse development directions of the direct tax system. The monographic descriptive method, statistical methods in economics, methods of logic and construction are used in the research. Relationships between the elements of the direct tax are explored, and differences between them are determined in the research; the conclusions that could be considered for the tax system improvement in Latvia are made. Evaluation of the direct tax systems in other countries shows that only distributed profit is subject to the corporate income tax in Estonia. The progressive rates are applied to the personal income tax; non-taxable income is higher; as well the tax distribution among budgets differs. In its turn, social security contributions depend on the financing arrangements of the services provided, and the property tax rates are determined by the municipalities, and they are affected by the location of the property and purpose of its use.
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3

Vuuren, W. Van. "FARM ASSESSMENT FOR PROPERTY TAXATION." Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie 18, no. 2 (November 13, 2008): 87–94. http://dx.doi.org/10.1111/j.1744-7976.1970.tb00906.x.

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4

McMillen, Daniel, and Ruchi Singh. "Assessment Regressivity and Property Taxation." Journal of Real Estate Finance and Economics 60, no. 1-2 (July 20, 2019): 155–69. http://dx.doi.org/10.1007/s11146-019-09715-x.

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5

Farber, Sergey, and Natalia Kuzmik. "ASSESSMENT AND CARTOGRAPHY OF FOREST SOIL FERTILITY." Interexpo GEO-Siberia 3, no. 1 (2019): 268–73. http://dx.doi.org/10.33764/2618-981x-2019-3-1-268-273.

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Forest soil fertility is estimated (measured) by the forest taxation indices stands. Materials of mass taxation contain all the necessary information for drawing up equations. The description of the taxation section and the soil and soil characteristics, including the name (type) of the soil, are contained in it.Formed regression equations. The boniteness class of the stand is used as a function, the indicator evaluating forest conditions is used as an independent variable. Regardless of the category of land, we obtain a quantitative assessment of the fertility of forest soils and the potential productivity of tree species.
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6

McCubbins, Mathew D., and Ellen C. Seljan. "Fiscal Secession: An Analysis of Special Assessment Financing in California." Urban Affairs Review 56, no. 2 (March 26, 2018): 480–512. http://dx.doi.org/10.1177/1078087418755317.

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Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities.
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7

Dumiter, Florin, Ștefania Amalia Jimon, and Florin Gheorghe Bene. "Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov." Journal of Legal Studies 23, no. 37 (June 1, 2019): 1–15. http://dx.doi.org/10.2478/jles-2019-0001.

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Abstract International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.
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8

Gstach, Dieter. "A PROPERTY TAXATION MECHANISM WITH SELF-ASSESSMENT." Metroeconomica 60, no. 3 (July 2009): 400–408. http://dx.doi.org/10.1111/j.1467-999x.2008.00351.x.

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9

Mehta, Shyam. "Taxation in the Assessment of Profitability of Life Assurance Products and of Life Office Appraisal Values." Transactions of the Faculty of Actuaries 43 (1992): 484–553. http://dx.doi.org/10.1017/s0071368600010144.

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This paper describes how the system of life office taxation in the U.K. impinges on the amount and the emergence of life assurance business profit. It considers how to allow for taxation in the assessment of product profitability and company valuation. Finally, the paper provides a brief overview of the methods of taxation of alternative savings products and of tax systems in the European Community, with a view to drawing conclusions as to possible future changes to the framework of life taxation in the U.K.
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10

Shavell, Steven. "Corrective Taxation versus Liability." American Economic Review 101, no. 3 (May 1, 2011): 273–76. http://dx.doi.org/10.1257/aer.101.3.273.

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Taxation and liability are compared as means of controlling harmful externalities, with a view toward explaining why the use of liability predominates over taxation. Taxation suffers from a disadvantage in the analysis: because taxes do not reflect all the variables affecting expected harm, inefficiency results, whereas efficiency under liability requires only assessment of actual harm. However, liability also suffers from a disadvantage: incentives are diluted because injurers escape suit. Joint use of taxation and liability is examined, and it is shown that liability should be employed fully, with taxation taking up the slack due to escape from suit.
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11

Yumayev, M. M. "Mineral Extraction Tax: Evolution and New Realities." Economics, taxes & law 12, no. 5 (October 31, 2019): 142–53. http://dx.doi.org/10.26794/1999-849x-2019-12-5-142-153.

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The subject of the research is mineral extraction tax evolution as the main rental payment in mineral resources sector.The purposesof the work are to determine the role of the mineral extraction tax in the current taxation system, assessment of its influence on the extracting industries development, studying key problems in taxation methodology and policy, proposals on the development of mineral extraction tax mechanisms submission. The author analyses the tax current state, compliance to the criteria of economic efficiency and principles of taxation, the reforming of the mineral extraction tax and the newest trends in the sphere are assessed.The author emphasizes scientific basis for oil metering perfection, correlation between metrological and economic aspects of this metering, assessment of influence of systemic approach to the raw materials transported by oil-trunk pipelines quality.The author also analyses special tax relieves in mineral extraction taxation and their influence on the budget revenue, considers the unsolved problems of cost of extracted solid minerals and tax incentives for import substitution of some minerals basing on the public statistics, tax statistics, forecasts for social economic development and the main directions of budget, tax and customs policies. The research resulted in arguments for the necessity of transition to specific tax rates for solid mineral extraction taxation that should be adjusted taking into consideration some factors that are used for tax differentiation in taxation of hydrocarbon extraction; also conceptual features of reliable inventory-making for hydrocarbons have been developed; an assessment of special tax relieves in mineral extraction taxation is given. It is concluded that application of the rated method of calculating taxation base in mineral extraction taxation is economically meaningless as the real value of the extracted materials is not taken into account. Taxation base for mineral extraction must be defined not as value, but as the amount of the extracted mineral, and tax rate should be defined according a proposed formular.
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12

Lestari, Harini, Mursalim Laekkeng, and Andi Nurwanah. "IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO." Amnesty: Jurnal Riset Perpajakan 4, no. 1 (May 30, 2021): 56–76. http://dx.doi.org/10.26618/jrp.v4i1.5307.

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This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
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13

Melnykaitė, Monika, and Agnė Ramanauskaitė. "Assessment of bringing in the progressive income taxation in Lithuania." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 96–109. http://dx.doi.org/10.15388/batp.2013.13467.

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Lately discussions of bringing in the progressive income taxation in Lithuania are increasing. Consensus on this issue in the society is not reached, thus this article aims to reveal the need for the reform of direct taxation in the Republic of Lithuania and to consider aspects of the project of proposed input of the progressive income tax rate and possible consequences of implementing. The aim of the research is to assess the need and initiatives of bringing in the progressive income taxation in Lithuania. This paper describes the theoretical basis for progressive taxation and discloses the need for the reform of direct taxation in the Republic of Lithuania; and assesses the aspects of the project of proposed input of the progressive income tax rate in Lithuania as well as compares them with other countries in the European Union. The results of the research. It is found that the bringing in the progressive income tax rate should be properly reasoned, and the system of the progressive tax rate establishment should be based on calculations and empirical studies; because it can have both positive (short-term) and negative (long-term) impact on the national economy. After the comparison of the proposed system of the progressive tax rate establishment in Lithuania with systems in other countries of the European Union it was revealed that the Lithuanian one could be improved. The main disadvantage of this system is that it does not reduce the payable income tax of lower-income people. Based on the results of the calculations it was established that in order to improve the system of Lithuania it should be taken into the account the system of United Kingdom. Because it is simple and easy to understand, and the government gets the opportunity to correct the non-taxable amount and income ranges according to the tendencies of economic ratios.
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14

Chudinovskikh, Marina Vyacheslavovna. "Taxation experiment on self-employed citizens: fundamental provisions and criteria for efficiency assessment." Налоги и налогообложение, no. 1 (January 2021): 8–17. http://dx.doi.org/10.7256/2454-065x.2021.1.33916.

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The relevance of this research is defined by the growing share of unreported employment and the need for elaboration of tax mechanisms, which would promote legalization of income that is currently not being taxed. The subject of this research is the taxation experiment on self-employed citizens. The goal lies characterization of the key vectors of taxation experiment on self-employed citizens, as well as development of proposals for assessing its efficiency. The author systematizes the norms the Taxation Code of the Russian Federation, federal and regional tax legislation, taxation statistics data, as well as outlines the changes to the experiment due to COVID -19 pandemic. The article provides an overview of the theoretical views of Russian scholars on the advantages and disadvantages of self-employment tax. it is proven that the current stage of the experiment can be considered successful based on substantial increase in the number of taxpayers and the volume of tax revenue. The scientific novelty consists in the development of approaches towards assessing the efficiency of taxation of self-employed citizens. The author proposes indicators that can be used for assessing efficiency of the experiment until 2028:  volume of tax revenue, number of taxpayers, number of tax disputes, tax arrears, amount of accrued dues, changes in tax revenue for other types of taxes that would replace self-employment tax.
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15

노병석 and Suh,Hi-Youl. "Assessment of Liquor Taxation System and Policy Implications." Global Business Administration Review 7, no. 4 (December 2010): 1–37. http://dx.doi.org/10.17092/jibr.2010.7.4.1.

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16

Puzule, Anita, and Ērika Žubule. "ASSESSMENT OF TAXATION AS A FISCAL POLICY INSTRUMENT." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2017): 342. http://dx.doi.org/10.17770/sie2017vol4.2347.

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Taxation is one of the instruments the government can actively use to have an effect on the ongoing economic processes, directing their development into the preferred route. Economic development in the world and Europe, as well as domestic issues and the accession to the community of OECD member states have created new challenges for Latvia’s development and for improvement of the national tax policy and the tax system. Latvia’s fiscal policy is not sustainable, because every year is being adjusted, thus causing dissatisfaction of society and slowing down the country's economic development in general. Aim of the research is to evalute theoretical aspects and practical application of possibilities to use the taxation as a fiscal policy instrument in order to stabilise Latvia’s national economy. Based on the experience of different countries and scientific research, the theoretical findings on the application of taxes as a fiscal policy instrument were explored, and the essential measures to be implemented in order to make Latvia’s tax system more sustainable and to reduce social inequalities, as well as to advance the economic growth were identified. The monographic method, logical constructive method, method of analysis, opinion and concept comparison method, as well as statistical data comparison were used in the research.
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17

MacNevin, Alex S. "Agricultural Taxation in Canada: An Overview and Assessment." Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie 46, no. 2 (July 1998): 93–116. http://dx.doi.org/10.1111/j.1744-7976.1998.tb00357.x.

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18

I Ketut Yudana Adi. "PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, KESADARAN DAN PEMAHAMAN PERPAJAKANTERHADAP KEWAJIBAN MEMBAYAR PAJAK." Journal of Applied Management and Accounting Science 1, no. 2 (June 18, 2020): 150–67. http://dx.doi.org/10.51713/jamas.v1i2.27.

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This study discusses the Influence of Self Assessment System Implementation, Awareness and Understanding of Tax Liability on Paying Taxes On KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers registered in KPP Pratama Badung Utara using probability sampling methods. Respondents were used in this study were 98 responden.Uji hypothesis is used multiple linear regression equation Y = -7.874 - 0.083X1 + 0,522X2 - 0.048X3 + é where partial awareness of taxation affect the obligation to pay taxes is indicated by the level of Sig. 0.002 <0.05, while the self-assessment system and partial understanding of taxation does not affect the obligation to pay taxes, this is indicated by the level of Sig. respectively - variable massing 0.076> 0.05 and 0.759> 0.05, but simultaneously, self-assessment system, awareness and understanding of taxation positive and significant effect on the obligation to pay taxes, this is indicated by the level Sig.0.000 <0.05.
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19

Admin, Admin, and Ni Putu Aris Radithiya Dewi. "PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, TEKNOLOGI DAN INFORMASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN PELAYANAN APARAT PAJAK TERHADAP TINDAKAN TAX EVASION." Journal Research of Accounting 3, no. 2 (June 28, 2022): 155–72. http://dx.doi.org/10.51713/jarac.v3i2.58.

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This research aims to examine the effect of justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers on tax evasion. The population in this research were individual taxpayers at the West Denpasar KPP Pratama registered in 2020, amounting to 139,011 people. The sampling method used is the accidental sampling method, while the data collection is done by survey method through questionnaire technique. The number of samples in this study was 100 respondents. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis technique. The results of this research indicate that the significant level of each independent variable which is smaller than 0.05 means that justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers have a negative effect on individual taxpayers' taxes evasion measures in the KPP. West Denpasar Primary.
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20

Setyaningsih, Eka Dyah, and Mugi Harsono. "Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (April 1, 2021): 51–55. http://dx.doi.org/10.31294/moneter.v8i1.9882.

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Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly
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21

Glushchenko, Victor, Yevhenii Lomaka, and Hanna Fedorova. "EFFICIENCY AND OPTIMIZATION OF TAXATION OF INDIVIDUALS IN THE NATIONAL ECONOMY OF UKRAINE: MECHANISM AND PRACTICAL RECOMMENDATIONS." Actual Problems of Economics 1, no. 223 (January 22, 2020): 121–28. http://dx.doi.org/10.32752/1993-6788-2020-1-223-121-128.

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Taxation provides the country's national economy with financial resources, but there is a problem of the effectiveness of approaches and optimization of taxation of individuals. The article is devoted to the study of the mechanism for optimizing the taxation of individuals in the national economy of Ukraine with the aim of developing economic measures to enhance the efficiency and optimization of taxation of individuals. Research methods: analysis and synthesis methods were applied in determining the nature of taxation of individuals. In the analysis of the historical development of the taxation process, the historical method is used. To build models for the formation of tax rates, as well as budget revenues, we will offer a two-step PUF data processing algorithm. The scheme of the mechanism for optimizing the taxation of individuals in the national economy of Ukraine is developed. The scheme of the mechanism included the following blocks: environmental assessments, studies of the impact of the tax system on the market distribution of income, the formation of an effective tax system and increasing the progressiveness of taxes, the block facilitating the taxation of personal income and social transfers for economic growth by increasing the efficiency and fairness of labor income tax and capital, the impact of tax policy on the dynamism and productivity of the business, including supporting investment and innovation, and improving the development of the economy and the block increasing tax potential and enhancing the effectiveness of tax administration through international cooperation. Based on the phasing of the dynamics of tax revenues of developed countries of the world, economic measures have been developed to enhance the efficiency and optimization of taxation of individuals in the tax system of the national economy. They consist of strengthening the prognostic part of assessing the effectiveness of taxation of individuals, strengthening the assessment of the effectiveness of administering the tax system and the formation of an effective tax rate.
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22

Protasova, Evgenia. "IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA." Vestnik BIST (Bashkir Institute of Social Technologies), no. 4(53) (December 29, 2021): 34–42. http://dx.doi.org/10.47598/2078-9025-2021-4-53-34-42.

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The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectives: comparative analysis of existing approaches to taxation of various models of self-employment, assessment of the effectiveness of the existing approach to taxation of self-employment in Russia, development of ways to improve taxation of income of self-employed citizens in Russia. The article systematizes the positive and negative aspects of the approaches of unification and specialization in taxation of various models of self-employment. It was revealed that the existing taxation system in the sphere of self-employment in Russia can be characterized as specialized. The study showed that the way of unifying the mechanisms of taxation of self-employed citizens in the current socio-economic conditions seems to be more promising. The proposed unification of taxation of income of individuals, regardless of their legal status, will not only solve the problem of shadowing the income of self-employed citizens, but also provide a fair taxation system that stimulates the withdrawal of real taxes from the “shadow” for other categories of citizens who receive income.
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23

Zhang, Min. "Research on the Application of Financial and Taxation Big Data in Enterprise Taxation Risk Management." E3S Web of Conferences 218 (2020): 01053. http://dx.doi.org/10.1051/e3sconf/202021801053.

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At present, it is an important period for the comprehensive deepening of China’s economic system. Enterprises will generate a large amount of fiscal and taxation data in production. Traditional financial management methods no longer meet the needs of current social development. It is necessary to integrate big data and Internet of Things technology to make it clear and establish an effective risk assessment mechanism to ensure the stable development. The article will mainly discuss the application research of fiscal and taxation big data in enterprises taxation risk management.
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24

Khizhak, Natalya. "Forecast assessment of tax revenue in the context of application of special tax regimes." Налоги и налогообложение, no. 1 (January 2020): 16–28. http://dx.doi.org/10.7256/2454-065x.2020.1.32521.

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This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.
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Bratko, Tatiana Dmitrievna. "Taxation of potential income from rentals: reality and illusion of equal tax burden." Налоги и налогообложение, no. 4 (April 2020): 30–41. http://dx.doi.org/10.7256/2454-065x.2020.4.33165.

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Different forms of income taxation often become the subject of criticism among taxpayers in the Russian Federation and abroad. From this perspective, the tax for potential income from rental set by Taxation Code of the Russian Federation, paid within the framework of patents system of taxation, is not an exception: in 2019, a Russian taxpayer Sergey Aleksandrovich Glukhov disputed its constitutionality with reference to incompliance to the principles of equality and economic feasibility of taxation. This article provides a comparative-legal analysis of provisions of the Constitutional Court of the Russian Federation and the Supreme Court of the Unites States dedicated to constitutional principles of taxation: fairness, equality, economic feasibility, adequacy, etc. The author offers an original systemic interpretation of the Russian principle of economic feasibility of taxation and other legal principles, considering their interpretation by the Constitutional Court of the Russian Federation and practice of implementation of the constitutional principles of taxation in the United States. Based in this interpretation, the article gives an alternative assessment to taxation of potential income from rentals, paid within the framework of patent system of taxation in Russia. The conclusion is formulated that due to the principle of separation of powers, the questions of fair and economically feasible allocation of tax burden comprise an exclusive prerogative of legislators.
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Et al., Ankit Rathi. "A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System." Psychology and Education Journal 58, no. 2 (February 1, 2021): 1226–33. http://dx.doi.org/10.17762/pae.v58i2.2265.

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In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in tax assessment system. Artificial Intelligence or known as AI is a relatively new phenomenon in tax. Recently the government of India announced to use faceless tax assessment system empowered by AI/ML. In the Present paper we attempt to find out the role of AI/ML in Indian taxation system and on the basis of factors such as tax knowledge, tax education, legal sanction, complexity of tax system, relationship with tax authority, perceived fairness of the tax system, ethics and attitudes towards tax compliance, awareness of offences and penalties, tax education, possibility of being audited etc. we want to know about the perception of taxpayers towards adoption of Artificial Intelligence based tax system.
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27

Iriawan Fitdra, Muhammad Ilman, and Inayati Inayati. "Self-Assessment System in Indonesian Taxation: Weakness or Strength?" Publica: Jurnal Pemikiran Administrasi Negara 14, no. 1 (June 30, 2022): 54–64. http://dx.doi.org/10.15575/jpan.v14i1.17791.

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This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance. This study explores a scientific review of tax compliance based on the application of a self-assessment system (SAS). All relevant data that is combined into information is revealed in this study by ensuring all components that need to be clarified about self-assessment and its implications for tax compliance. The conclusion of the study shows that in Indonesia, SAS is a tax system that requires a high level of tax compliance. The high and low levels of tax compliance can be caused by tax knowledge and system complexity.
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28

Puzule, Anita, and Inguna Svika. "ASSESSMENT OF INCOME TAXATION OF PERFORMERS OF ECONOMIC ACTIVITIES." Latgale National Economy Research 1, no. 10 (September 18, 2018): 108. http://dx.doi.org/10.17770/lner2018vol1.10.3606.

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In the changing economic situation of nowadays, flexible forms of employment become more popular, and a performer of economic activities is one of them. They have to face the inconstant tax policy of Latvia, be able to choose a payment regime from earned income, which is most suitable for them. The authors believe it is worthwhile to find out the opinions of performers of economics activities and to assess tax liabilities, which is an important requirement for the planning and development of their activities. The goal of the research is to assess the taxable income regimes for performers of economic activities in Latvia and to find out their opinion on their satisfaction with the tax policy. The approaches of the research are: the monographic and descriptive methods, document analysis, logically construction, statistical analysis, and a sociological research method – a pilot survey. The research resulted in the assessment of taxable income regimes and their application in various situations. By conducting the pilot survey, it has been discovered that performers of economics activities find it difficult to understand standard regulations and accounting management; they lack comprehension of the importance of SSIMC and its advantage for the future. The calculations made by the authors show the amounts of the tax burden formed with each tax payment regime.
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Degtyareva, Irina, Svetlana Lartseva, and Olga Shalina. "Assessment of the fiscal effectiveness of property taxes on individuals in Russia." Vestnik BIST (Bashkir Institute of Social Technologies), no. 2(55) (June 30, 2022): 170–77. http://dx.doi.org/10.47598/2078-9025-2022-2-55-170-177.

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The article is devoted to the analysis of the fiscal efficiency of taxation of individuals with property taxes. The concept of fiscal efficiency is revealed, under which it is proposed to understand the ability of the tax to provide revenue to the budget (budget efficiency); the ability of the tax to stimulate economic growth; the fairness of the tax in relation to the tax base and subjects of taxation. Based on the statistical data of macroeconomic development, the collection of property taxes and the dynamics of the tax base, the fiscal efficiency of property taxes from individuals in Russia is calculated.
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Polezharova, Liudmila. "Assessment of Measures for Tax Regulation of Transfer Pricing from the Standpoint of National Welfare." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 14, no. 1 (June 19, 2020): 80–90. http://dx.doi.org/10.17323/j.jcfr.2073-0438.14.1.2020.80-90.

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This article is devoted to development of mathematical models for resolving an actual scientific challenge in the field of corporate finance. This involves substantiating taxation policies for the counter-acting tax planning of multinational companies (MNC), and then devising and articulating the appropriate international taxation scheme, as evaluated from the position of national welfare policy. Based on an analysis of existing models of international taxation, and on the peculiarities of the actual mechanism of capital movement tax regulation, new models with equilibrium postulated have been developed. The primary mechanisms of this research involve the following considerations: (1) examination of an approach targeted at the determination of the final outcomes of international taxation from the perspective of national economies; (2) measures of tax planning on the part of MNCs, and corresponding counter-acting measures to the tax planning applied by governments, are taken as a complex. Our results indicate that because a government uses rules of controlled transactions, in order to counter-act MNCs’ tax planning, for the government the final outcome from an application of these rules may be negative. This is due to a possibility of MNCs’ development in convenient and offshore jurisdictions. This finding is illustrated by means of an approbation of models with a case study involving a three-tier structure.Further to this point, instead of additional revenues, a government is at a risk of a shrinking tax base and a reduction in budget revenues; and moreover from the perspective of national welfare, the additional loss of revenues and capital of MNCs. Therefore there is a significant importance in forming rules for MNC taxation policies which would focus not on taxes as such, but would focus on trying to keep capital within the territory and/or would facilitate the return of earlier divested income. This could be attempted, for example, by using the secondary adjustment rule in conjunction with a minimum tax on return. The novelty of this research resides in the specificity of our investigation and the applicability of our conclusions to the practical challenges of international taxation and national revenue policies. The peculiarities of this economic moment and the crucial challenges for national governments in dealing with MNCs and the digital economy underline the significance of this study. Our results expand and develop the existing literature in this ever-crucial area be of immediate use to policymakers, academics and administrators involved in national and international taxation, finance, economics, and analysis.
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Jose, Manuel L., and Charles K. Moore. "THE DEVELOPMENT OF TAXATION IN THE BIBLE: IMPROVEMENTS IN COUNTING, MEASUREMENT, AND COMPUTATION IN THE ANCIENT MIDDLE EAST." Accounting Historians Journal 25, no. 2 (December 1, 1998): 63–80. http://dx.doi.org/10.2308/0148-4184.25.2.63.

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This paper traces the development of five taxation types in the Bible — income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.
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Leonardo, Posma. "APPLICATION OF TAXATION ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM." Jurnal Pendidikan Akuntansi & Keuangan 8, no. 1 (February 14, 2020): 45–54. http://dx.doi.org/10.17509/jpak.v8i1.17248.

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This study is based on the problem of the development of e-commerce transactions that do not necessarily boost state revenues from the taxation sector. This study aims to analyze the application of SE-62 / PJ / 2013 dated 27 December 2013 concerning Affirmation of Taxation Terms on E-Commerce Transactions at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of e-commerce transactions. This study uses a mixed-method approach. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on e-commerce transactions
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Kirova, E. A., A. V. Zakharova, and M. A. Dement’eva. "IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION." Vestnik Universiteta, no. 1 (March 23, 2020): 108–13. http://dx.doi.org/10.26425/1816-4277-2020-1-108-113.

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The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, analysis and synthesis, as well as abstraction and generalization have been applied. Conclusions have been made about the need to implement the fundamental principles of taxation by establishing a fair assessment of the value of real estate and the uniformity of the distribution of the tax burden of individuals in the taxation of property owned by them.
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Satyawati, Endang, and Mardanung Patmo Cahjono. "PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK." Jurnal Riset Akuntansi dan Keuangan 13, no. 1 (August 14, 2017): 31. http://dx.doi.org/10.21460/jrak.2017.131.278.

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Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak
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Ovsyanko, L. A., and E. I. Kovalenko. "Dependence of Tax Burden of Agricultural Organizations on Their Size." Machinery and Equipment for Rural Area, no. 9 (September 26, 2022): 45–48. http://dx.doi.org/10.33267/2072-9642-2022-9-45-48.

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The state of taxation of agricultural organizations in the Krasnoyarsk Territory has been studied. The distribution of economic entities in the region depending on their size in the context of taxation regimes and industry specialization is presented, on the basis of which an assessment of the efficiency of enterprises, including taking into account the level of tax burden, is given
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Drugova, Z. K. "Search of ways of pharmaceutical enterprises taxation optimization." Bulletin of Siberian Medicine 2, no. 2 (June 30, 2003): 77–81. http://dx.doi.org/10.20538/1682-0363-2003-2-77-81.

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37

Raslanas, Saulius, Edmundas Kazimieras Zavadskas, and Artūras Kaklauskas. "LAND VALUE TAX IN THE CONTEXT OF SUSTAINABLE URBAN DEVELOPMENT AND ASSESSMENT. PART I - POLICY ANALYSIS AND CONCEPTUAL MODEL FOR THE TAXATION SYSTEM ON REAL PROPERTY." International Journal of Strategic Property Management 14, no. 1 (March 31, 2010): 73–86. http://dx.doi.org/10.3846/ijspm.2010.06.

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This article on issues related to real property taxes has two parts. Part One deliberates the concept of sustainable development as well as Lithuania’s real property taxation system and possible ways to improve it. Part Two analyses various methods of land assessment. The objectives of this paper are to analyze the importance of a tax on real property within the taxation system of Lithuania and to plan the implementation of such a reform in the future. A tax on land is presented as one alternative for a reform of the taxation system on real property in Lithuania.
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KHLYUSTOV, V. K., S. A. YURCHUK, D. V. KHLYUSTOV, and A. M. GANIKHIN. "TECHNOLOGY OF INTEGRATED ASSESSMENT OF WOOD RESOURCES BY REMOTE SENSING METHODS OF THE EARTH." Prirodoobustrojstvo, no. 4 (2021): 129–38. http://dx.doi.org/10.26897/1997-6011-2021-4-129-138.

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The relevance and significance of the problem of automated forest inventory is dictated by regulatory documents defining the main directions and principles of digitalization of the country’s economic sectors, including the forest sector. The article is devoted to the problem of automated inventory of forests and digitalization of wood resources by technical means of ground-based taxation of stands, as well as remote aerial photography methods, analytical decoding of the forest canopy and determination of the complex of taxation indicators through the use of information and reference systems of multidimensional forest taxation standards. To construct an orthophotoplane and obtain a digital vegetation model, aerial photography works that meet the requirements of the photogrammetric method and the method of air-laser scanning (ALS) are described. The requirements for the parameters of aerial photography using the photogrammetric method, as well as for the parameters in the BOS, are set out. Variants of the technology of inventory of stands are proposed, indicating the appropriate tools for obtaining remote sensing data of the Earth. An assessment of the reliability of contour decoding of the species composition of stands with different spatial resolution of remote sensing data is given. The accuracy of digital vegetation models with different spatial resolution of data, the possibility of evaluating morphometric and volumetric indicators of tree crowns, as well as the resulting indicators of canopy closeness as a result of automation are indicated. An important element of the automated digitalization of wood resources is the allocation and taxation of cutting areas, the assessment of the commodity-monetary potential of stands allocated for logging.
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Pratama, Tegar Gigih, and Lulu Amalia Nusron. "Apa yang mempengaruhi tindakan penggelapan pajak?: Studi pada Organisasi Perangkat Daerah Kabupaten Bantul." Journal of Business and Information Systems (e-ISSN: 2685-2543) 2, no. 2 (July 6, 2020): 95–105. http://dx.doi.org/10.36067/jbis.v2i2.64.

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This study aims to determine the effect of understanding of taxation, self assessment system, tax rates, and justice on tax evasion in OPD Bantul Regency. The population of this research is the employees in OPD Bantul Regency who have NPWP. Samples taken were 108 respondents. The sampling technique uses purposive sampling method. The data analysis technique used is the multiple linear regression method and testing using SPSS 23. The results of this study indicate that understanding taxation and justice affects tax evasion. Meanwhile, the self assessment system and tax rates have no effect on tax evasion.
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40

Leonardo, Posma, and Christine Tjen. "EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM." AFEBI Management and Business Review 4, no. 1 (June 10, 2019): 26. http://dx.doi.org/10.47312/ambr.v4i1.226.

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<em>This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.</em>
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41

Leonardo, Posma, and Christine Tjen. "EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM." AFEBI Management and Business Review 4, no. 01 (October 10, 2019): 26. http://dx.doi.org/10.47312/ambr.v4i01.226.

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<em>This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.</em>
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42

Shmelev, Yu D. "Harmonization of income taxation of individuals in the Eurasian economic union countries." Vestnik Universiteta, no. 3 (April 12, 2019): 120–26. http://dx.doi.org/10.26425/1816-4277-2019-3-120-126.

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The development trends and the state of income tax systems in the world and the countries of the Eurasian Economic Union have been analyzed. Their similarities and differences have been revealed. The problem of harmonization of the legislation of income taxation of individuals has been considered. The assessment of justice and efficiency of the existing systems of income taxation in the countries of the Eurasian Economic Union has been carried out. The concept of harmonization has been proposed, which allows not only to unify the laws of the Eurasian Economic Union countries, but also to ensure an increase of the efficiency and fairness of the system of income taxation of individuals.
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Ren, Xinyi, Haoran Zhang, and Ning Zhang. "International Reference and Mechanism Construction of Real estate taxation Assessment System Reform." BCP Business & Management 25 (August 30, 2022): 634–42. http://dx.doi.org/10.54691/bcpbm.v25i.1889.

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The scientific real estate tax appraisal system is the basis for steadily advancing the real estate taxation reform. Based on WOS and CNKI, this paper uses CiteSpace software to analyze the number of papers, research focus, and countries with outgoing messages in real estate tax research. This study illustrates that: (1) In this field, developed countries have occupied strategic leadership. (2) The fiscal perspective of real estate tax reform is currently a hot issue in academic research, but the analysis of the real estate tax system based on the tax assessment is rarely discussed. Therefore, this paper refers to the construction of a RETAS that is relatively mature, analyzes and summarizes the selection of taxation basis, the setting of assessment agencies, the implementation of assessment procedures and the construction of dispute resolution mechanisms, improves the real estate tax assessment system with Chinese characteristics, and provides some experiences and references.
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44

Grinkevich, A., and A. Ponamarev. "Assessment of the effectiveness of the tax policy of deoffshorization of the Russian economy." Siberian Financial School, no. 3 (September 10, 2021): 44–54. http://dx.doi.org/10.34020/1993-4386-2021-3-44-54.

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The article describes the tools used in the Russian economy in order to counteract the erosion of the tax base and the withdrawal of profits from taxation. The effectiveness of the tax policy of deoffshorization is assessed based on the analysis: 1) the structure and dynamics of foreign direct investment from the Russian Federation and into the Russian Federation as a whole and from the Russian Federation to low-tax jurisdictions and in the opposite direction; 2) the dynamics of tax revenues from the introduction of taxation rules of controlled foreign companies. Practical recommendations aimed at improving the effectiveness of the deoffshorization policy of the Russian economy are given.
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Zarubina, Liliya Valerievna, and Denis Alekseevich Marov. "FOREST INVENTION ASSESSMENT OF THE STATE OF PLANTS AFTER SELECTIVE FELLING IN THE VOLOGDA REGION." Chronos 7, no. 11(73) (December 13, 2022): 72–74. http://dx.doi.org/10.52013/2658-7556-73-11-17.

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Our research was carried out in the summer of 2021. The laying of trial plots was carried out taking into account the requirements of OST 56-69-83 and using modern taxation tools and devices. Processing of field materials was carried out by methods generally accepted in forestry and taxation. Analyzing the data obtained, it can be noted that the through felling had a positive effect on increasing the size of the remaining trees for growing. Statistical processing of data confirms the differences in this indicator between trees in the experimental and control plots after forest management activities.
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Tôrres, Adriana Nogueira. "Perspectives of the Concept of Result Regarding Assessment of Municipal Service Tax (ISS) on Exportation of Services: in Brasil." Intertax 45, Issue 4 (April 1, 2017): 333–40. http://dx.doi.org/10.54648/taxi2017026.

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The purpose of this study is to discuss the interpretation of administrative and judicial Courts in Brazil regarding municipal Tax on Services (ISS) in transactions involving exportation of services, since some courts have been interpreting the concept of result – whose occurrence in Brazil is what defines the application of ISS on exported services – as the conclusion of the services. This article demonstrates that interpretation is contrary to the principle of taxation at the destination, by which the good or service is taxed where it is consumed. This principle is adopted in Brazil and in more than 150 countries that have some form of value-added taxation (VAT), which includes taxes on services, such as the United Kingdom. The logic of the principle is to increase the competitiveness of national goods and services and avoid double taxation both at the origin and destination.
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47

International Monetary Fund. "Mali: Technical Assistance Report-Mining and Petroleum Taxation (Diagnostic Assessment)." IMF Staff Country Reports 15, no. 348 (2015): 1. http://dx.doi.org/10.5089/9781513554198.002.

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Eseneyen, Jacob Moses, and Uket Ewa. "Efficiency of the Self-Assessment System of Taxation in Nigeria." Scholars Journal of Economics, Business and Management 7, no. 9 (September 2, 2020): 286–92. http://dx.doi.org/10.36347/sjebm.2020.v07i09.001.

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Александр Иванович, Пономарев, and Пономарева Александра Михайловна. "REAL ESTATE ASSESSMENT: EVOLUTION OF METHODS AND CONTRADICTIONS OF TAXATION." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 2 (June 30, 2020): 162–66. http://dx.doi.org/10.22394/2079-1690-2020-1-2-162-166.

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50

Franklin, M. J. "The Assessment of Benefices for Taxation in Thirteenth Century Buckinghamshire." Nottingham Medieval Studies 29 (January 1985): 73–98. http://dx.doi.org/10.1484/j.nms.3.125.

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