Journal articles on the topic 'Tax administration and procedure'
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1
Krichevsky, Evgeniy N. "TAX ADMINISTRATION TOOLS IN THE BANKRUPTCY PROCEDURE OF INSOLVENT ORGANIZATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/6, no. 146 (2024): 294–300. http://dx.doi.org/10.36871/ek.up.p.r.2024.05.06.038.
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The article analyzes the current tools of tax administration in the bankruptcy procedure of insolvent organizations to ensure bankruptcy procedures, as well as the results of the work of the Federal Tax Service of Russia to ensure bankruptcy procedures for 2022-2023. As a result of the study, some aspects of the low efficiency of the functioning of the bankruptcy institution in the Russian Federation were identified, new tools were proposed to improve the tax administration of bankruptcy procedures for insolvent organizations in order to form a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will allow to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of insolvent organizations, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will reduce the working time of tax officials, minimize paper document flow between participants in the bankruptcy procedure, and narrow the “gray” field in the field of bankruptcy of insolvent organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.
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Mariana, MUZYCHUK, and FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 64–76. http://dx.doi.org/10.31617/zt.knute.2021(116)06.
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Background. Countering the erosion of the tax base through the use of transfer pricing (TP) is an important element of tax policy. Ukraine is implementing three-level TP reporting and the procedure of automatic exchange of tax information. The analysis of recent research and publications has showedthat research on the use of data obtained in the exchange of tax information procedure under the CbC standard is relevant and controversial. The aim of the articleis to investigate the conditions for the introduction of automatic information exchange in Ukraine and provide recommendations for the practical use of the obtained data for tax control purposes. Results. An analysis of the structure of three-level TP reporting and the conditions of its first submission in Ukraine was performed. The procedure of automatic exchange of tax information according to the CbCR standard is considered. Based on the results of this study, a set of proposals for the use of CbC reporting data for tax administration purposes has been developed. The implementation of these proposals will help strengthen tax control and administration. Conclusion. The information received under CbCR-standard is intended for comprehensive analysis and risk identification by tax administrations and cannot be an alternative to tax audits or investigations. The obtained results can be used to build the business processes on CbC information application by the tax authorities. Further research in this direction should focus on the development of recommendations for the business process on the automatic exchange of information according to the CbCR standard establishment and the further use of the data obtained under this exchange by the tax administration.
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Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.
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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.
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Dey, Sanjeeb Kumar. "Taxpayers’ Perceptions Towards Income Tax Administration: A Study from Indian Perspectives." Journal of Tax Reform 9, no. 3 (2023): 300–316. http://dx.doi.org/10.15826/jtr.2023.9.3.143.
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Tax procedures more particularly income tax laws are considered to be more complex and cumbersome by the individual taxpayers. Direct tax constitutes 46.84% of total tax revenue and personal income tax contributes 51.48% of total direct tax in India. Similarly individual taxpayers constitute around 95% of the total taxpayers in India. But individual assesses faces most about compliance challenges and administrative burdens. Governments often introduce new amendments to address these issues and promote economic efficiency. This paper primarily investigates factors influencing tax administration and taxpayer perceptions, particularly in the context of Indian income tax. This analytical study utilizes primary data and focuses exclusively on income taxpayers in Odisha, an Indian state. Despite uniform national tax laws, the study assumes consistency in typical taxpayer behavior across states. To address data collection limitations, nine districts in Odisha with a 2011 census literacy rate above 80% were selected. A structured questionnaire with five-point Likert scale were used to collect responses through random sampling techniques. From the total sample of 1300 respondents, only 1068 provided complete answers. The study’s findings are based on this sample. The research employs Exploratory Factor Analysis (EFA) and Structural Equation Modeling (SEM) to identify significant aspects of tax administration. Three factors emerge: tax procedure, tax services, and tax penalty from factor analysis. Notably, all observed variables have positive impacts on these factors, corroborating the hypotheses, except for one. Tax procedure negatively correlates with tax penalty and services, while services positively correlate with the penalty, resulting in a hypothesis rejection. This study confirms that more the simplification of tax procedures, lesser will be the chance of problems in tax services and chances of imposing penalty.
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Milić, Ivan. "On certain misdemeanor provisions in the law on tax procedure and tax administration." Zbornik radova Pravnog fakulteta, Novi Sad 57, no. 1 (2023): 281–95. http://dx.doi.org/10.5937/zrpfns57-41953.
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Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject of this paper.
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Ilić-Popov, Gordana, and Dejan Popović. "From facts to truth in tax procedure." Zbornik radova Pravnog fakulteta Nis 62, no. 98 (2023): 15–35. http://dx.doi.org/10.5937/zrpfn1-45264.
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Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.
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Boldycheva, A., E. Ermolaeva, and M. Starkova. "Current Questions of Tax Administration Digitalization." Auditor 9, no. 8 (September 27, 2023): 41–45. http://dx.doi.org/10.12737/1998-0701-2023-9-8-41-45.
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The article is devoted to certain problems and issues of tax administration in the Russian Federation. The amendments to the Tax Code of the Russian Federation related to the new procedure for paying taxes from January 1, 2023, the introduction of such concepts as a Single tax payment and a Single taxpayer tax Account are considered in detail.
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Belegu, Besard, and Artan Fejzullahu. "The procedural rights in tax administrative legislation system: Evidence of the emerging economy." Corporate Law and Governance Review 5, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/clgrv5i2p2.
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Procedural rights in the tax administration deal with the rules and procedures that help citizens and businesses comply with their tax obligations to the state. “The tax administration system consists of state bodies that have the right to collect revenues for the budget, and a set of rules and regulations that govern the tax procedure in the country” (Temchyshyna, 2022, p. 206). This study aims to treat the procedural rights in tax administration in theoretical aspects and comparative aspects, through Balkan countries. The research model was based on qualitative research, based on normative method, comparative method, analytic method, and descriptive method, all of these methods based on credible sources, like legal acts, scientific papers, official reports from official bodies, and non-government organizations. Furthermore, this study aims to make a review analysis of the procedural rights that are missing in the tax administrative legislation system in Kosovo, identify and treat the theoretical aspects of procedural rights of taxpayers in tax administration in general, and analyze challenges of tax administration in actuality and general. The main findings of the study show that the Tax Administration of Kosovo has made great progress by modernizing itself and simplifying its procedures for tax-paying citizens.
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Valente, Piergiorgio. "Advance Pricing Arrangements: Optimal Tool – Optimal Framework?" Intertax 48, Issue 1 (January 1, 2020): 67–73. http://dx.doi.org/10.54648/taxi2020005.
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Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral, or multilateral depending on the number of national tax administrations involved, the latter two promising that the agreement made shall not be questioned in the other affected tax jurisdiction. Departing from the enhanced mutual agreement procedure (MAP) framework recently established among Member States through the Tax Dispute Resolution Directive, a future EU legislative initiative could outline a robust framework for MAP APAs in the Single Market. Advance Pricing Arrangements, Dispute resolution, MAP – Mutual agreement procedures, Administrative Cooperation, BEPS, Transparency, Fiscal Stateaid, Transfer Pricing
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Milić, Ivan. "The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration." Zbornik radova Pravnog fakulteta, Novi Sad 56, no. 4 (2022): 1081–96. http://dx.doi.org/10.5937/zrpfns56-41303.
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After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor warrant is issued. Without an "initiation act", a misdemeanor procedure cannot be pursued. In the current Law on Tax Procedure and Tax Administration there are certain specifics concerning the procedure for pursuing defendants of tax misdemeanors. The author focuses on examining the characteristics of this procedure.
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Омарова, О. Ф. "Accounting procedure for tax payments." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 1223–25. http://dx.doi.org/10.34925/eip.2021.11.136.246.
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Налоговая политика в России недостаточно нацелена на упорядочение налогообложения, предусматривающее отмену нерациональных и неэффективных налогов, снижение налогового бремени и унификацию налогового администрирования. В связи с этим возникает необходимость более глубокого и детального рассмотрения вопроса учета налоговых платежей предприятия в бюджет. В современных условиях хозяйствования эффективность налогообложения характеризуется двумя основными сочетающимися показателями такими как поступления налогов и рост экономики, эффективное нахождение баланса между данными, в значительной мере противоположными показателями и определяет уровень эффективности системы налогообложения. Tax policy in Russia is not sufficiently aimed at streamlining taxation, which provides for the abolition of irrational and inefficient taxes, reducing the tax burden and unification of tax administration. In this regard, there is a need for a deeper and more detailed consideration of the issue of accounting for tax payments of an enterprise to the budget. In modern economic conditions, the effectiveness of taxation is characterized by two main combined indicators, such as tax receipts and economic growth, the effective finding of a balance between these largely opposite indicators and determines the level of efficiency of the taxation system.
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Oreku, G. S. "Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania." Journal of Tax Reform 7, no. 2 (2021): 173–92. http://dx.doi.org/10.15826/jtr.2021.7.2.097.
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In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.
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Karfíková, Marie, and Radim Boháč. "Tax Procedure Code in the Czech Republic." Public Governance, Administration and Finances Law Review 2, no. 1 (June 30, 2017): 17–24. http://dx.doi.org/10.53116/pgaflr.2017.1.2.
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The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.
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Смирнов, Е., and E. Smirnov. "New in Tax Administration Procedures." Auditor 4, no. 12 (December 27, 2018): 3–10. http://dx.doi.org/10.12737/article_5c18e946136357.27559035.
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In the summer of 2018, the legislation of Russia regulating the sphere of tax administration was supplemented with federal laws of July 29, 2018 No. 232-FZ and of August 3, 2018 No. 302-FZ, which substantially simplifi ed the procedures for paying taxes and corresponding control by tax authorities.
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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Tsiutsiak, Ihor, Andriy Tsiutsiak, and Vladyslav Tsiutsiak. "Tax credit for value added tax: current status of accounting and electronic administration." Economic Analysis, no. 33(3) (2023): 309–17. http://dx.doi.org/10.35774/econa2023.03.309.
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The article highlights the economic essence of the value added tax and characterizes the dates of the tax credit for various transactions. The norms of the current legal acts regarding the recognition of the tax credit for the value added tax have been analyzed. The accounting accounts intended for the systematization and accounting display of the investigated tax are characterized. The procedure for the accounting display of the tax credit for the value added tax upon receipt of goods and material values on the terms of subsequent payment has been disclosed. The procedure for displaying in the accounting system of VAT-paying enterprises acquisition of tangible assets on the terms of advance payment is given. The process of displaying on accounting accounts the write-off of tax credit for tax documents that were not received from counterparties before the deadline for registration is highlighted. The process of accounting for the tax credit for value-added tax when performing other operations (settlements with accountable persons for the funds issued in the sub-report; import of tangible assets; services received from a non-resident in the customs territory of Ukraine; receiving an object under financial leasing) has been disclosed. It is proposed to improve the analytical accounting of the tax credit for value added tax. The procedure of electronic administration of value added tax and the procedure of registration of incoming tax documents in the ЕРПН are highlighted. Goal. Elucidation of the accounting display of the tax credit for the value added tax and the development of proposals for the introduction of analytical accounts for the detailed accounting of the investigated tax. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (calculation-analytical, implementation of results in practical activities, reporting display of economic activity). The results. For the purpose of reliable accounting display of information regarding the tax credit for the value added tax, it is proposed to display the operations, conditional formation of the investigated tax in the section of the following analytical accounts: 6441 "Tax credit confirmed"; 6442 "Tax credit not confirmed"; 6443 "Tax credit for prepayment"; 6444 "Tax credit deferred"; 6445 "Adjustable tax credit". This approach will allow for more accurate control of tax settlements with counterparties and to compare unconfirmed (expected) and confirmed VAT, and thus effectively manage obligations to the budget.
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Souza, Francisco Santana de. "ICMS tributary administration." Revista Ibero-Americana de Estratégia 3, no. 1 (December 12, 2007): 35–44. http://dx.doi.org/10.5585/ijsm.v3i1.49.
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This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply additional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization.
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Tsiutsiak, Ihor, Andriy Tsiutsiak, and Vladyslav Tsiutsiak. "Tax credit for tax on added value: current state of accounting and electronic administration." Economic Analysis, no. 33(2) (2023): 230–38. http://dx.doi.org/10.35774/econa2023.02.230.
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The article highlights the economic essence of the value added tax and characterizes the dates of the tax credit for various transactions. The norms of the current legal acts regarding the recognition of the tax credit for the value added tax have been analyzed. The accounting accounts intended for the systematization and accounting display of the investigated tax are characterized. The procedure for the accounting display of the tax credit for the value added tax upon receipt of goods and material values on the terms of subsequent payment has been disclosed. The procedure for displaying in the accounting system of VAT-paying enterprises acquisition of tangible assets on the terms of advance payment is given. The process of displaying on accounting accounts the write-off of tax credit for tax documents that were not received from counterparties before the deadline for registration is highlighted. The process of accounting for the tax credit for value-added tax when performing other operations (settlements with accountable persons for the funds issued in the sub-report; import of tangible assets; services received from a non-resident in the customs territory of Ukraine; receiving an object under financial leasing) has been disclosed. It is proposed to improve the analytical accounting of the tax credit for value added tax. The procedure of electronic administration of value added tax and the procedure of registration of incoming tax documents in the ЕРПН are highlighted. Goal. Elucidation of the accounting display of the tax credit for the value added tax and the development of proposals for the introduction of analytical accounts for the detailed accounting of the investigated tax. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (calculation-analytical, implementation of results in practical activities, reporting display of economic activity). The results. For the purpose of reliable accounting display of information regarding the tax credit for the value added tax, it is proposed to display the operations, conditional formation of the investigated tax in the section of the following analytical accounts: 6441 "Tax credit confirmed"; 6442 "Tax credit not confirmed"; 6443 "Tax credit for prepayment"; 6444 "Tax credit deferred"; 6445 "Adjustable tax credit". This approach will allow for more accurate control of tax settlements with counterparties and to compare unconfirmed (expected) and confirmed VAT, and thus effectively manage obligations to the budget.
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Turaboev, Ikhtiyorjon, and Ikrom "Ergashev ." "Tax monitoring in Uzbekistan: problems and issues." Tsul legal report 3, no. 1 (March 15, 2022): 8–14. http://dx.doi.org/10.51788/tsul.lr.3.1./olhj5337.
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Uzbek government tries to simplify and improve its tax administration system. Tax monitoring is the one of the results of the tax reforms. Benefits of tax monitoring for both taxpayers and tax authorities thoroughly examined. Despite that this form of tax control was introduced in 2018 taxpayers are still unwilling to apply for this procedure. The authors have analyzed specifics of the tax monitoring procedure and highlighted provisions of the tax monitoring rules which prevent taxpayers for using this from of the tax control. Having analyzed international experience in introducing the tax monitoring andprovisions of national tax monitoring regulation, the authors formulated own suggestions on improvement of the tax monitoring rules in order to attract more taxpayers for this procedure
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Pratama, Arie. "Indonesia's SME Tax Regulations: How We Can Improve Them?" Jurnal Pendidikan Akuntansi & Keuangan 9, no. 2 (July 31, 2021): 158–68. http://dx.doi.org/10.17509/jpak.v9i2.36884.
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This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
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TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.
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Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.
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AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.
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Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.
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Karfíková, Marie. "Tax penalty payment and the “non bis in idem” principle." Law Enforcement Review 1, no. 3 (October 3, 2017): 50–61. http://dx.doi.org/10.24147/2542-1514.2017.1(3).50-61.
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The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable) decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion) in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5) of the Charter and Art. 4 (1) of the Protocol No. 7 to the Convention, Section 11 (1) f), g), h), (2) and Section 11a of the Code of Criminal Procedure.
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Milojević, Ivan, and Miloš Miljković. "The impact of the adopted secondinstance tax administratiive acts on the budget of the Republic of Serbia." Civitas 11, no. 1 (2021): 118–48. http://dx.doi.org/10.5937/civitas2101118m.
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The tax administration, as one of the most important state bodies that participates in the process of collecting public revenues, among other functions it performs, also has the authority to adopt tax administrative acts which determine the amount of tax liability that tax-payers are obliged to pay. taxpayers, on the other hand, are constantly looking for a way to avoid paying the determined taxes or to reduce the tax liability as much as possible. In this process, the activities of both parties have an impact on the budget and the amount of tax revenue collected. The paper discusses the tax administration's rights and obligations, specifically those related to the adoption of tax administrative acts, with an emphasis on the second-instance tax procedure as it directly affects the amount of collected revenues. Furthermore, the paper describes the role of taxpayers in the process of adopting tax administrative acts, focusing primarily on the institute of appeal in this procedure. The available data are also presented supporting the conclusions of this article.
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Ulabor, Ehimen Abiodun, Emmanuel Kolawole O. Popoola, Olumide Saheed Akande, and Adedapo Adewale Adefulu. "An Empirical Investigation of Procedural Effect for Tax Administration in Lagos and Osun States of Nigeria." African Journal of Stability and Development (AJSD) 14, no. 1 (October 31, 2022): 245–74. http://dx.doi.org/10.53982/ajsd.2022.1401_2.11-j.
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All resource-dependent countries have experienced catastrophic economic and political crises, leading inevitably to their inability to meet the delivery of basic needs and security to their citizens. Many have had to turn to taxation to meet the shortfall in revenue generation from natural resources. This paper discusses the concepts of Tax, Tax Administration, Development of Tax, Tax Imposition, Model of Tax Administration, Nigerian Tax Laws, Tax Regulations, Fiscal Issues and Tax Transaction in Nigeria. It attempts to discuss some theories that have helped us to have vivid understanding of the subject matter of discussion. These theories are: Social Contract Theory, Benefit/Utility Theory, Ability to Pay Theory, and Principle of Equal Distribution Theory. Using data collected from Lagos and Osun State, this study sought to understand what the effect of procedure for tax administration has on effective taxation in the states. It is concluded that if tax administration in the study areas is well executed, the development of basic infrastructures for the general good of the citizens will improve, and this in turn will make citizens to see the need to want to comply more with tax demands.
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Rapajić, Milan, Milivoje Lapčević, and Violeta Miladinović. "Tax control and inspection supervision in the Republic of Serbia: Characteristics of the legal framework and the need for coordination." Ekonomika 67, no. 4 (2021): 75–90. http://dx.doi.org/10.5937/ekonomika2104075r.
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Today, the success of entire tax system is viewed through the effectiveness of tax control. Tax control activities are performed by tax inspectors with special authorities, duties and responsibilities, and its purpose is to control whether taxpayers activities comply with tax laws and regulations. With the adoption of the Law on inspection supervision, the Republic of Serbia has implemented a crucial, comprehensive reform of inspection bodies and the process of inspection supervision which has been of great significance for public administration, economy and citizens. The provisions of this law are applied to tax procedures based on the principle of subsidiarity, while the activities of tax inspection are mostly based on the provisions of the Law on tax procedure and tax administration. In tax procedures, the issues which are not regulated by the general Law on inspection supervision, are the subject of another specific law-however, the direct application of the specific law cannot rule out or restrict the application of the law which governs the issues of inspection supervision and official control which are not regulated by the specific law. In this paper, the author discusses the similarities and differences between two laws and solutions for their harmonization underlining their advantages and weaknesses aimed at ensuring the maximum compliance with tax laws and reduction of tax evasion and shadow economy.
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Faizova, Kristina A. "LEGAL REGULATION OF THE DIGITALIZATION OF TAX CONTROL IN THE SYSTEM OF TAX SECURITY." Vestnik BIST (Bashkir Institute of Social Technologies), no. 1(58) (March 30, 2023): 121–25. http://dx.doi.org/10.47598/2078-9025-2023-1-58-121-125.
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Tax control is an important support tool in the system of ensuring the financial security of the state, in particular, in the field of tax administration. The analysis of modern research and publications on the topic of topical issues of tax control, as a factor in the effectiveness of tax administration in the system of ensuring tax security, is in the constant attention of leading domestic and foreign scientists. Moreover, the modern tasks set for tax control are much larger than fixing the facts of non-compliance with tax laws, and include building such a tax administration model that minimizes the ability of the payer to violate the norms of the Tax Code of Russia. Digitization of tax control inevitably involves the introduction of information technologies into the activities of tax authorities, changes in the procedure for tax activities and interaction between participants in tax legal relations, which, of course, entails the improvement of legal regulation in the tax sphere.
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PÎRVU, Daniela, Amalia DUŢU, and Carmen Mihaela MOGOIU. ""CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES"." Transylvanian Review of Administrative Sciences 63 E (June 30, 2021): 110–27. http://dx.doi.org/10.24193/tras.63e.6.
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"The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level."
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Patmawati, Efi Tri, and Waluyo Waluyo. "Determining taxpayer compliance using tax knowledge as moderating variables." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 4 (November 25, 2022): 1986–93. http://dx.doi.org/10.32670/fairvalue.v5i4.2581.
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This research is intended to determine the impact of the transformation of MSME tax rates as well as the modernization on the tax administration system on the complying to taxpayer with tax knowledge which is usually in the form of moderation variations. This research implements a quantitative approach and data collection techniques by distributing questionnaires to a number of samples that are 64 respondents with a convenience sampling method. Partial least squares (PLS) analysis was assisted by the Smart-PLS application which was used to support the research analysis, in addition to using regression analysis using the bootstrapping procedure. The results showed that changes in MSME tax rates and the modernization of the tax administration system played a significant role in taxpayer compliance. Tax understanding moderates the transformations in MSME tax rates and modernizes the tax administration system for taxpayer compliance.
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Miladinović, Violeta, and Milan Rapajić. "LOKALNA PORESKA ADMINISTRACIJA U REPUBLICI SRBIJI." Glasnik prava 14, no. 1 (2023): 3–18. http://dx.doi.org/10.46793/gp.1401.03m.
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Through fiscal decentralization, the competence in administering the source revenues of the local self-government unit was transferred to the local level of government. The adoption of the Law on Local Self-Government Financing created the conditions for the formation of local tax administrations that deal with the determination, control and collection of local public revenues. Administering public revenues is a very responsible job that should provide sufficient funds to the local budget, in order to adequately meet the needs of people living in the local community. From the very beginning of their work, local tax administrations faced various challenges, but, despite everything, the importance of their competences was recognized. Although the initial predictions were quite poor, the collected revenues were evidently higher. The modern era imposes new requirements that foresee continuous monitoring of changes, and in connection with that, the training of tax officials so that they can respond to them in a timely manner. The efficiency of tax administration must be at a high level, because otherwise even the best adopted law cannot be applied, or it will be applied incorrectly, which will have a negative impact on revenue collection. This paper shows the organization of work of the local tax administration and the procedure in the administration of local public revenues, with guidelines for its further improvement.
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Orkaido, Kanbiro, Yonas Sendaba, Alemu Moges, Solomon Mitiku, and Minyichel Baye. "Examining Value Added Tax Administration Practice in Ethiopia." International Business & Economics Studies 4, no. 2 (April 25, 2022): p32. http://dx.doi.org/10.22158/ibes.v4n2p32.
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This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax administration practice, performance, challenges, and opportunities in the ministry of revenue Ethiopia. Descriptive statistics was employed to analysis the data. The results of this study confirmed that VAT administration practice was challenged by lack of clarity and simplicity of tax procedure, lack of awareness of taxpayers, nepotism in the tax system, and lack of a sufficient number of skilled personnel on an automated system for customs data management, gaps in the administration in such areas as refunding, invoicing and filing requirements. Hence, the study suggested the ministry of revenue Hawassa branch and tax policy makers in Ethiopia VAT revenue performance and mitigates the challenges faced by the ministry of revenue Hawassa branch.
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Lupu, Mihai. "International Cooperation and Solving Transfer Pricing Disputes: A Discussion about Mutual Agreement Procedures." Proceedings of the International Conference on Business Excellence 17, no. 1 (July 1, 2023): 236–45. http://dx.doi.org/10.2478/picbe-2023-0025.
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Abstract The mutual agreement procedure is the main instrument available to both taxpayers and tax administrations for mitigating international double taxation arising from transfer pricing adjustments. Although it may apply to cases generated by other tax topics, this article refers strictly to its application in the context of transfer pricing. Ensuring this mechanism operates as smooth as possible is one of the factors contributing to efficient cross-border economic flows of goods and services and their fair taxation, eliminating the risk for multinational groups of paying more taxes than necessary (as a result of transfer pricing adjustments performed by tax authorities). As one of the organisms promoting international cooperation and economic wellbeing, the OECD tracks the performance of member and non-member states in relation to the effective implementation of mutual agreement procedures. The process is not aimed at evaluating the results of one specific country, but rather to offer a global perspective. Through literature review as well as secondary data analysis derived from the annual reports prepared by the National Agency for Fiscal Administration in Romania and the OECD, this article aims at presenting how the Romanian tax authorities are handling mutual agreement procedure cases, as a base for future improvements. Although the Romanian tax authorities have been constantly involved during the last 7 years in solving double taxation cases through mutual agreement procedures, work is still needed in order to make the process more efficient, considering that their results are still significantly below the high-achieving countries, as presented in the OECD reports.
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Евсеенко, С. В., Е. В. Иванова, and А. О. Иманкулова. "Improving the VAT administration system in terms of tax control." Экономика и предпринимательство, no. 6(131) (August 9, 2021): 126–34. http://dx.doi.org/10.34925/eip.2021.131.6.022.
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В статье изложены последние изменения в области налогового контроля за уплатой НДС в России, представлена процедура проведения камеральной проверки с использованием электронных программных средств. Проведена оценка результатов деятельности налоговых органов, перечислены положительные и негативные последствия цифровой трансформации налоговой службы. Предложены меры по совершенствованию администрирования НДС, отвечающие интересам государства и налогоплательщиков. The article describes the latest changes in the field of tax control over the payment of VAT in Russia, presents the procedure for a cameral tax audit using electronic software. An assessment of the results of the activities of tax authorities is carried out, the positive and negative consequences of the digital transformation of the tax service are listed. Measures are proposed to improve the administration of VAT that meet the interests of the state and taxpayers.
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Majka, Paweł. "Collaboration with local tax authorities providing tax information." Ius et Administratio 52, no. 3 (September 15, 2023): 133–42. http://dx.doi.org/10.15584/iuseta.2023.3.11.
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Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies. Collaboration between authorities in this regard brings about numerous challenges related to limiting the scope of information provision and the procedure in which it occurs. It is crucial to have legal mechanisms that ensure an efficient process of providing information while protecting the taxpayer’s rights. There is no doubt about the need to limit, for example, tax secrecy when disclosing information about taxpayers to other public authorities as part of their duties. Any intrusion into the right to privacy should be balanced with both the public interest and the taxpayer’s interest. The existing regulations regarding the subject matter of information provision by local tax authorities and the list of entities entitled to request this information are considered clear and not raising any doubts in their application. However, regarding the procedure for providing information and the form in which disclosure or refusal should take place, legislative changes are necessary, including the introduction of an obligation to inform the taxpayer about the disclosure of their information.
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DESIATNIUK, Oksana, and Iryna HUZELA. "PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 58–68. http://dx.doi.org/10.35774/sf2018.03.058.
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Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.
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Taufik, Kurniawan. "Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity." E3S Web of Conferences 73 (2018): 10022. http://dx.doi.org/10.1051/e3sconf/20187310022.
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The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.
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Cakić, Milica Ristić, Jadranka Đurović Todorović, and Marina Đorđević. "What Drives the Performance of Value-Added Tax? Investigating the Effectiveness of Tax Administration in Serbia." Economic Themes 61, no. 4 (December 1, 2023): 477–96. http://dx.doi.org/10.2478/ethemes-2023-0025.
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Abstract It is generally accepted that within nations devoid of significant limitations on administrative capacity, all products and services should be subject to a uniform value-added tax (VAT). If compliance is impeccable, the c-efficiency of VAT in these countries, which measures actual revenue over prospective revenue, should be one. The establishment of a proficient VAT administration, characterized by streamlined processes and procedures, is advantageous for many stakeholders. This includes national administrations as well as individual taxpayers and citizens. The study used primary data sources to identify the relationship between tax administration and the performance of VAT. This paper offers an assessment of tax administration effectiveness in Serbia in the period from 2005 to 2022. The investigation aims to accumulate empirical information regarding administrative components that affect the c-efficiency ratio through careful observation and data collection. The study assured that tax administration significantly affects the performance of VAT. The outcome variable, the c-efficiency ratio is highly affected by the effectiveness of tax administrators.
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Gajewski, Dominik J., and Kamil Jonski. "Country Note: Procedures of the Polish Tax Authorities and the VAT Gap: Evidence from Administrative Court Files." Intertax 48, Issue 11 (October 1, 2020): 1012–19. http://dx.doi.org/10.54648/taxi2020102.
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The issues of tax compliance and efficiency of tax administrations have gained widespread attention among scholars and policymakers in the aftermath of the global financial crisis. One of the prominent examples of tax compliance crises in Europe was the Polish VAT gap that was widening over the 2011–2014 period. Although post-crisis recessions in various countries can explain a lot of cross-country variation in tax compliance, the experience of Poland seems unique. Despite uninterrupted economic growth, the size of Poland’s VAT gap approached the Greek levels. In other words, the Polish VAT-compliance crisis could not be downplayed as a simple consequence of the downturn; instead, performance of the tax administration seems to be the key factor. Unfortunately, secrecy surrounding tax administrations’ activities substantially limits the scope of scientific inquiry into their effectiveness. To overcome this problem, this article introduces a new source of information about their activities – a fulltext database of administrative court verdicts (concerning challenged decisions of the tax administration). A collected sample of 68.2 thousand VAT-related judgments provided an ‘opportunity sample’ containing information on the procedures of tax authorities, in particular the time elapsed from the underlying economic activity to the issuance of the challenged decision. Results indicate that such a lag averages almost five years. Given the evidence presented in this article, the incentive structure faced by the Polish tax authorities requires further rigorous scrutiny and – perhaps – a reform. VAT gap, tax compliance, tax enforcement, public governance, Polish tax system.
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Panskov, Vladimir G. "SINGLE TAX PAYMENT: PROBLEMS AND SOLUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 194–99. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.028.
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The article is dedicated to the study of the implemented procedure of taxpayers’ fulfillment of their tax obligations that has been newly implemented in 2023. The procedure focuses on assisting the fulfillment of obligations by means of a single tax payment and a mechanism of a single tax account. The study will look into the obligations’ influence on the tax and budget areas. On the basis of generalization of the initial experience of functioning of these mechanisms, as well as the analysis of the norms of the current legislation, the problems that arose at the stage of their launch are identified. Proposals are made on possible solutions to the problems encountered, aimed at minimizing losses in the efficiency of tax administration.
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Doiar, Yevhenii, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash, and Serhiy Kuvakin. "Tax administration in the context of effective public administration: the case Eastern European Countries." Cuestiones Políticas 40, no. 72 (March 7, 2022): 410–22. http://dx.doi.org/10.46398/cuestpol.4072.23.
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The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on the basis of the integrity, punctuality and efficiency of the tax obligation by subjects of tax relations. The complex factors of economic and geopolitical development are reflected in trends and analytical indicators to assess the effectiveness of tax administration (integrated indicator) through the prism of the normalized performance coefficients of its administration and the work of tax inspections. As a conclusion on the basis of the identified factors of subjective and objective influences, a set of measures has been proposed to improve tax administration in the context of public administration within the framework of remote cooperation.
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Kurkin, I. V. "Development of Digital Technologies in the Procedures of Administration of Public Non-Tax Payments." Proceedings of Southwest State University. Series: History and Law 14, no. 1 (March 13, 2024): 33–45. http://dx.doi.org/10.21869/2223-1501-2024-14-1-33-45.
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Relevance. The effectiveness of administration in any of the spheres of legal regulation is determined by the ability of the relevant sphere to adapt to the changing conditions of public relations, allowing it to develop and improve in proportion to the demands formed by the existing living conditions. The permanent development of digital technologies is one of the distinctive features of modernity, which, in turn, requires their timely and effective use in the process of legal regulation. The sphere of administration of public non-tax payments is no exception. The use of various IT technologies in the field of administration of taxes and fees, which has recently become habitual, remains uncharacteristic for the administration of a «parallel tax system», which significantly hinders the systemic development of the relevant sphere of legal regulation.The purpose is a theoretical and legal study of the state of digitalization of the administration of public non-tax payments, the impact of the use of IT technologies on the efficiency of administration.The objectives of this research are a comparative analysis of the use of IT technologies in the administration of public tax and non-tax payments, as well as the development of specific practice-oriented proposals for the introduction of digital government information services in the regulation of the payment of the latter.The methodology of this scientific research is based on the dialectical universal method, and also includes methods of analysis, synthesis, induction, deduction, logical, comparative legal and legal modeling.Results. In the course of this scientific research, a comparative legal analysis of the use of IT technologies in the administration of public tax and non-tax payments was carried out, specific practice-oriented conclusions were formulated to increase the level of digitalization of the administration of public non-tax payments.Conclusion. The level of digitalization of the process of administration of public non-tax payments is significantly lower than the level of digitalization of the process of administration of tax payments, and therefore there is a need to borrow IT technologies used by tax control authorities in the process of administration of payments not included in the Tax Code of the Russian Federation.
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بوقلع, وداد, and مصباح حراق. "Promoting Algerian tax reform through reform and modernization of tax administration." Finance and Business Economies Review 5, no. 3 (September 30, 2021): 145–68. http://dx.doi.org/10.58205/fber.v5i3.1067.
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This research paper attempted to highlight the mechanisms of promoting tax reform in Algeria, By focusing on the reform and modernization of the tax administration with the goal of adapting and making it more responsive to the contemporary challenges posed by the global environment today, as a result of the ongoing changes and developments, as well as Algeria's economic conditions. The study concluded that despite Algeria's efforts to enhance the efficiency and effectiveness of its tax administration at the level of its structures, resources, procedures, services and its relations with the tax community, it is still weak and insufficient, requiring political will and concerted efforts to ensure successful tax administration reform and modernization by focusing on digitization, facilitating procedures and improving her relationship with taxpayers.
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Musseng, Ahmad, Rusdia Hasanuddin, and Rahmawati Umar. "The Effect of Implementation of the Modern Tax Administration System on Taxpayer Compliance of Free Workers at the Makassar Tax Office." International Journal of Business, Law, and Education 4, no. 2 (June 5, 2023): 393–401. http://dx.doi.org/10.56442/ijble.v4i2.177.
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This study aims to determine the effect of implementing a modern tax administration system on the compliance of independent worker taxpayers at the Tax office in Makassar. This research used qualitative research methods. Qualitative research is conducted naturally, and the data collected is generally qualitative. This study used data collection techniques through literature review, interviews, and documentation. The results showed that there was an effect of the implementation of the modern tax administration system on taxpayer compliance. The current tax administration system includes (1) organizational structure modernization, (2) organizational procedure modernization, (3) organizational strategy modernization, and (4) organizational culture modernization. This simultaneously and partially affects taxpayer compliance within the Tax Service Office. Placement of employees done by their capacity, capability, reorganization, regeneration, training, and self-capacity development programs. This is done to increase the competence of employees of the Directorate General of Taxes in providing services to taxpayers to improve taxpayer compliance.
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Le thi, Thao. "Fighting Corruption Through Tax Administration Reform: Vietnam Case Study." LEGAL BRIEF 12, no. 1 (April 28, 2023): 148–57. http://dx.doi.org/10.35335/legal.v12i1.772.
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Corruption in tax administration is attracting much attention worldwide due to its strong negative impact on economic activity, especially impact on tax revenue and budget deficit. Corruption erodes trust and causes loss of state budget revenue, especially in the tax field. In the process of digital transformation with many reforms in the tax administration mechanism in Vietnam, corruption in tax administration has been somewhat limited. This study is based on political and legal analysis by normative method or theoretical legal research, taking Vietnam as research evidence. On the basis of the current status of Vietnam's tax administration mechanism in the past time, identifying corrupt acts in the tax administration process through tax management practices, the research results show that tax administration with current The modernization of tax administration is the basic basis to limit corruption in the tax field. With the reform of tax administration by simplifying tax processes and procedures, reducing the arbitrary situation and abuse of tax laws by tax officials, transferring the entire tax collection function to modern tax management - a modern tax administration is needed to keep up with the growing trend. the complexity of the operations of companies in the age of globalization.
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Лебедева, Е. С., and Н. А. Савостеева. "VAT administration: from tax control to forensic economic expertise." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 292–97. http://dx.doi.org/10.34925/eip.2021.129.4.055.
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Современная экономика не стоит на месте, она претерпевает изменения, совершенствуется и развивается. В налоговой сфере постоянно создаются новые законы, вносятся правки в старые, с целью улучшения системы контроля за исчислением и уплатой налогов. В данной статье рассмотрен НДС с точки зрения основного налога, уплачиваемого налогоплательщиками, его администрирования, порядка его доначисления при возбуждении уголовных дел за неуплату налога в крупном и особо крупном размерах. Налог на добавленную стоимость - основной федеральный косвенный налог, доля которого в бюджете значительна, налоговое администрирование данного налога претерпевает с 01 января 2014 года значительные изменения в сторону автоматизации данного процесса, что позволяет управлять процессом налогового контроля НДС без непосредственного участия налогового инспектора на достаточно высоком уровне. В то же время, НДС - это тот налог, при исчислении и уплате которого производятся нарушения и налоговые преступления налогоплательщиками с целью снижения своего налогового бремени. Практическая значимость данной статьи заключается в научнообоснованных рекомендациях по расчету не исчисленных и неуплаченных сумм НДС в процессе проведения судебных экономических экспертиз по уголовным делам. The modern economy does not stand still, it is undergoing changes, improving and developing. In the tax sphere, new laws are constantly being created, old ones are being amended, in order to improve the system of control over the calculation and payment of taxes. This article considers VAT from the point of view of the main tax paid by taxpayers, its administration, the procedure for its additional assessment when initiating criminal cases for non-payment of tax in large and especially large amounts. Value added tax - the main federal indirect tax, the share of which in the budget is significant, the tax administration of this tax is undergoing significant changes since January 01, 2014 in the direction of automation of this process, which allows you to manage the process of VAT tax control without the direct participation of the tax inspector at a sufficiently high level. At the same time, VAT is the tax that is calculated and paid for violations and tax crimes by taxpayers in order to reduce their tax burden. The practical significance of this article lies in the scientifically-based recommendations for the calculation of uncalculated and unpaid VAT amounts in the process of conducting forensic economic examinations in criminal cases.
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Bulavko, I. M., and Chyzhevska L.V. "Registration shutdown of tax invoices / calculations of adjustments: prerequisites and consequences." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(57) (April 24, 2024): 12–19. http://dx.doi.org/10.26642/pbo-2024-1(57)-12-19.
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This article covers the prerequisites and consequences of introducing a mechanism for the registration shutdown of tax invoices / calculations of adjustments. In fact, any innovations related to the administration of taxes and fees in the future have both negative and positive consequences for the state and business. That is why timely identification of negative consequences and shortcomings helps in the operational research and improvement of tax administration mechanisms, in order to increase the level of revenues to the state budget, reduce the level and risk of corruption and tax evasion, increase the level of business activity of businesses, as well as in order to prevent future scaling and generate concomitant negative consequences for the economy and budget of the country as a whole. We have studied current publications and articles of modern scientists and practitioners related to the administration of value-added tax. An assessment of the effectiveness of the current mechanism for the registration shutdown of tax invoices / calculations of adjustments is given. The main problems and incomplete development of the current procedure for the registration shutdown of tax invoices / calculations of adjustments, administrative and judicial appeals against decisions of regulatory authorities are highlighted. The consequences of introducing a mechanism for the registration shutdown of tax invoices / calculating adjustments on the level of economic activity of businesses, the judicial system of Ukraine and the tax system as a whole are studied. Based on the conducted research, we provided recommendations on ways to improve the existing system of value-added tax administration in the context of the mechanism for the registration shutdown of tax invoices / calculations of adjustments. In addition, options were proposed for combining electronic document management systems, tax audit, as additional monitoring tools for the electronic value-added tax administration service.
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Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.
Full textAbstract:
Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees.
Understanding the content of the wording "tax sphere" becomes possible as a result of the analysis of the definition of the sphere of legal influence of the Tax Code of Ukraine, which regulates relations related to the payment of taxes, fees, and their administration, determines the peculiarities of the legal status of taxpayers and fees, their legal opportunities, in particular rights, duties, competence of subjects of tax administration, fees, control bodies, regulates the procedure of responsibility for violation of tax legislation.
Therefore, when we talk about the prevention of offenses in the tax sphere, we mean offenses related to the collection and administration of the payment of taxes and fees, violation of the procedure for the implementation of the rights of taxpayers and fees, rights, duties, competences of control bodies and subjects of the administration of taxes and fees, other violation of tax legislation.
In the Tax Code of Ukraine, the legislator outlined the content of tax offenses, which should be understood as illegal actions committed by taxpayers, tax agents, their officials and officials of control bodies, which lead to non-fulfillment or improper fulfillment of the requirements of tax legislation, the control of which is entrusted to regulatory authorities. At the same time, the possibility of applying financial, administrative and criminal liability for tax offenses is determined.
Preventive and preventive influence is achieved by guaranteeing a balance between the legal possibilities and interests of taxpayers and the stability of the budget system, the competence of tax and other control bodies, and the possibility of satisfying the interests of the state and society in general. This is an important key to the functioning of the fiscal system. It is this balance that determines the content of restrictions on taxpayers in order to guarantee the state's performance of its main functions.
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LAGODIIENKO, Natalia, and Larysa SKLIAR. "PLANNING IN THE TAX ADMINISTRATION SYSTEM." Ukrainian Journal of Applied Economics 6, no. 1 (February 24, 2021): 261–68. http://dx.doi.org/10.36887/2415-8453-2021-1-31.
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Introduction. The article considers the state of planning in the system of tax administration at the macro level, substantiation of the need for its improvement. Tax planning is an integral part of the tax and budget process in developed countries, on the basis of which the necessary political, financial and socio-economic decisions are made. The relevance of the chosen research topic is determined by the fact that for effective administration a mandatory component is planning, which is currently absent in the administration system. The presence or absence of current tax planning in Ukraine may be the subject of discussion, as there are tax plans at the macro level. The author's position is that the existing tax plans are formed “from what has been achieved”, so, the actual amount of tax revenues last year is adjusted and defined as a tax plan. The taxpayer is often unable to conduct its business effectively and curtail it or relocate its assets to another country, where the interaction with the state tax authorities is more predictable and, accordingly, stable. All this has an extremely negative impact on the general socio-economic situation in the country. The article substantiates that without planning tax revenues on a modern methodological basis and in a strategic perspective, the state tax service is objectively unable to determine its goals and activities, to be effective. Planning is exactly the type of management activity that determines the future of the state tax service, sources and amount of tax fees, the size of the revenue of the state budget, ways and means of achieving goals in the field of tax administration. Therefore, tax planning will also ensure the preventive nature of the tax administration system, because the problems will be clear to all participants in the planning process at the planning stage, which avoids their occurrence in the tax payment process. For implementing the proposals, the article proposes to amend the current regulatory framework, create specialized units in the system of the State Fiscal Service and to form procedures for coordinating taxpayers' plans with tax planning at the macro level. Keywords: taxes, planning, forecasting, strategy, administration.
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Gulac, Оlena, Volodymyr Vysotskyi, and Iuliia Iarmolenko. "PUBLIC ADMINISTRATION IN THE FIELD OF TAXATION OF THE AGRICULTURAL SECTOR OF UKRAINE." Social & Legal Studios 12, no. 2 (June 30, 2021): 64–71. http://dx.doi.org/10.32518/2617-4162-2021-2-64-71.
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The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden is indicated. It is noted that tax administration in the domestic agricultural sector of the economy is extremely important and requires the development of a system of effective regulators and optimization mechanisms by the state. At the same time, the direction of such state support should concern first of all small agricultural enterprises and the provision of an appropriate investment and innovation platform for the development of the domestic agricultural sector. It is concluded that the current public administration priorities in the field of taxation of the agricultural sector of Ukraine's economy should be the formed state position, aimed primarily at implementing: simplified, but at the same time, fair and transparent taxation procedure; taking into account the specifics and features of domestic agricultural business depending on the natural and territorial components; ensuring the need to update the active part of the material and technical base, taking into account the relevant tax regulation of agricultural production (development of a simplified tax mechanism).
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Kożuch, Piotr. "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji." Studia Prawa Publicznego, no. 2(14) (December 4, 2019): 121–45. http://dx.doi.org/10.14746/spp.2016.2.14.5.
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The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last fifty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model structures of tax administration organisations resulting from the enactment of the Act on Tax Administration of 10 July 2015 and require extensive discussion as they change the essential components of the procedure i.e. initiation of enforcement proceedings by creditors, exclusion of the Minister of Finance from the jurisdiction in the second instance in individual cases of enforcement procedure, the possibility of authorising local governments own organisational units to exercise the rights and obligations of the creditor and the enforcement authority, postponement of enforcement proceedings or enforcement actions, mandatory elements of an administrative enforcement title, the procedure adopted by an enforcement authority at the stage of examining the admissibility of an enforcement order, information rights of the enforcement authority, recognition of complaints regarding enforcement actions (general and connected with applying a specific enforcement measure) as well as the excessive length of proceedings and elimination of enforcement costs if creditors are tax offices or customs chambers.