Journal articles on the topic 'Tax experts'
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1
Slemrod, Joel. "Tax Reform and Tax Experts." Journal of the American Taxation Association 40, no. 2 (May 1, 2018): 83–88. http://dx.doi.org/10.2308/atax-52143.
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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is neither revenue neutral nor distributionally neutral, both aspects of which are troubling in light of the large long-run federal fiscal imbalance and rising income inequality. Regardless of one's normative evaluation, the TCJA provides scores of natural experiments that can inform us about the consequences of tax changes on a wide range of economic behaviors.
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Brooks, Kim. "Portrait of a Tax Transplant Artist." Intertax 48, Issue 8/9 (August 1, 2020): 698–707. http://dx.doi.org/10.54648/taxi2020065.
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This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws. Comparative tax, tax policy, tax experts.
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Kaverina, Elina. "FEATURES OF THE METHODOLOGY FOR THE RESEARCH OF THE Fulfillment of OBLIGATIONS TO CALCULATE THE INCOME TAX OF ORGANIZATIONS." Russian Journal of Management 10, no. 1 (April 19, 2022): 16–20. http://dx.doi.org/10.29039/2409-6024-2022-10-1-16-20.
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The article is devoted to the peculiarities of the methodology for the production of judicial tax examinations. The issues of tax examinations are very little covered by specialists. The article discusses the main and additional elements of expert studies of the fulfillment of obligations on corporate income tax. Differences in the procedure for the production of tax examinations and tax audits for income tax are determined. As a result, the features of the methodology that affect the discrepancies in the amount of unpaid income tax determined by the tax authorities and forensic experts are highlighted.
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Blažić, Helena, Hrvoje Šimović, and Ana Štambuk. "Introduction of a Local Real Estate Tax in Croatia: A Survey of Expert and Public Opinion." Lex localis - Journal of Local Self-Government 14, no. 1 (January 2, 2016): 53–74. http://dx.doi.org/10.4335/14.1.53-74(2016).
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This paper presents the results of surveys of both expert and public opinion regarding the introduction of a local real estate tax in Croatia. The methodology encompasses descriptive statistics and two models (the PLS-SEM and the binomial probit regression model). Support for the introduction of the real estate tax is stronger among the experts than the general public. However, the experts differ on professional lines, with faculty specialized in economics from departments of finance and accounting generally being against the tax. Both models reveal positive relationships between support for the tax and support for more equitable taxation. Meanwhile, the broader expert model is, besides profession and equity, also negatively influenced by attitudes in favour of lower taxation costs and positively influenced by attitudes in favour of property being an adequate indicator of ability to pay and of the need to tax capital income. The public opinion model is positively influenced by equity and negatively influenced by negative expectations about the abolition of existing real estate user charges and taxes. Work status is also relevant.
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Mehrotra, Ajay K. "Experts, Democracy, and the Historical Irony of U.S. Tax Policy: Thomas S. Adams and the Beginnings of the Value-Added Tax." Modern American History 5, no. 3 (November 2022): 239–62. http://dx.doi.org/10.1017/mah.2022.22.
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In the early 1920s, legal and economic experts in the U.S. Treasury Department played a pivotal role in developing U.S. fiscal policy. Thomas S. Adams was one such expert and a key architect of the World War I fiscal state. After the war, Adams envisioned an innovative business tax that could have been the first broad-based, national consumption tax in the United States but was rejected by populist lawmakers. Later, Adams would be identified as one of the intellectual pioneers of the modern value-added tax (VAT)—a tax that has been adopted in nearly every developed country in the world except the United States and has also come to underwrite expansive, progressive social-welfare spending. How did a tax that began with an American expert fail to take hold in the United States? Democratic forces in the shape of organized political and economic interests both facilitated and frustrated the development of seemingly rational tax laws and spending policies crafted by fiscal experts. While Adams learned firsthand how these democratic forces influenced the relationship between expertise and state capacity, this missed opportunity to enact a comprehensive national consumption tax also influenced the peculiar development of the modern American fiscal and social-welfare states.
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Antonakas, Nikolaos P., Antonios E. Giokas, and Nikolaos Konstantopoulos. "Corruption in Tax Administration: Interviews with Experts." Procedia - Social and Behavioral Sciences 73 (February 2013): 581–89. http://dx.doi.org/10.1016/j.sbspro.2013.02.094.
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McGuire, Sean T., Thomas C. Omer, and Dechun Wang. "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" Accounting Review 87, no. 3 (January 1, 2012): 975–1003. http://dx.doi.org/10.2308/accr-10215.
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ABSTRACT This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm potentially influences clients' tax avoidance activities via the provision of tax consulting services and the financial statement audit, we also examine whether the overall expertise (i.e., the combined tax and audit expertise) of the external audit firm is associated with tax avoidance. We find that the external audit firm's overall expertise is generally associated with greater tax avoidance, which suggests that overall experts are able to combine their audit and tax expertise to develop tax strategies that benefit clients from both a tax and financial statement perspective. In combination, our results suggest that the tax-specific industry expertise of the external audit firm plays a significant role in its clients' tax avoidance. Data Availability: Data used in this study are available from public sources identified in the article.
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Andersson, Per F. "The impact of experts on tax policy in post-war Britain and Sweden." Acta Oeconomica 67, s1 (September 2017): 79–96. http://dx.doi.org/10.1556/032.2017.67.s.7.
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During the decades after World War II, countries began shifting taxation from income to consumption. This shift has been associated with an expanding welfare state and left-wing dominance. However, the pattern is far from uniform and while some left-wing governments indeed expanded consumption taxation, others did not. This paper seeks to explain why, by exploring how experts influenced post-war tax policy in Britain and Sweden. Experts influence is crucial when explaining how the left began to see consumption tax not as a threat but as an opportunity. Interestingly, the influence of experts such as Nicholas Kaldor in Britain was different from the impact of Swedish experts (e.g. Gösta Rehn). I make the argument that the impact of expert advice is contingent on the political risks facing governments. The low risks facing the Swedish Left made it more amenable to the advantages of broad-based sales taxes, while the high-risk environment in Britain made Labour reject these ideas.
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Oliveira, Ludmila, and Tarcisio Magalhaes. "Transnational Tax Law-Making in Brazil." Intertax 48, Issue 8/9 (August 1, 2020): 708–18. http://dx.doi.org/10.54648/taxi2020066.
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This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers. Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.
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Christensen, Brant E., Adam J. Olson, and Thomas C. Omer. "The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts." Journal of the American Taxation Association 37, no. 1 (September 1, 2014): 3–36. http://dx.doi.org/10.2308/atax-50906.
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ABSTRACT Tax-related accounts are complex and often the last accounts finalized in the financial reporting process. Accordingly, these accounts can be used as a “last-chance” earnings management tool (Dhaliwal, Gleason, and Mills 2004). We investigate the extent to which an audit firm's industry expertise constrains earnings management through the tax accounts. We find that national industry audit experts constrain earnings management through the tax accounts. We also find that audit firm tax expertise constrains earnings management through the tax accounts when the audit firm is not considered an industry audit expert. Finally, we find evidence that providing both audit and tax services facilitates a nonexpert firm's ability to constrain earnings management through the tax accounts, which suggests that knowledge spillover plays an important role in reducing “last-chance” earnings management. All findings hold among smaller clients and when the extent of earnings management is below quantitative materiality thresholds. Data Availability: All data are publicly available as noted in the text.
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Tahar, Afrizal, and Delvina Dwi Septiani. "Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta." E-Jurnal Akuntansi 31, no. 6 (June 26, 2021): 1390. http://dx.doi.org/10.24843/eja.2021.v31.i06.p03.
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This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits.
Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.
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Crumbley, D. Larry, and Christine C. Cheng. "Avoid Losing a Daubert Challenge: Some Best Practices for Expert Witnesses." ATA Journal of Legal Tax Research 12, no. 1 (March 1, 2014): 41–53. http://dx.doi.org/10.2308/jltr-50765.
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ABSTRACT Accounting experts, like other experts hired for litigation cases, are subject to Daubert challenges. While the use of Daubert challenges was primarily in jury trials, a recent U.S. Tax Court case, Boltar LLC v. Commissioner, used the Daubert standards to discredit an “absurd” appraisal. To avoid the potential detrimental reputational and potential financial consequences and adverse effects on the clients, accounting experts must be aware of Daubert challenges and the standards by which their testimony will be judged. In this article, we discuss the Daubert challenge and the standards by which a judge will evaluate an expert's testimony in considering the admissibility of, or weight placed on, the expert's testimony. We also discuss some best practices and discuss the potential growing application of Daubert challenges in bench trials, as well as the potential that similar challenges may exist outside of the U.S. jurisdictions.
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Humagai, Reem Prasad. "Implementation of Value Added Tax in Nepal." Patan Pragya 8, no. 01 (December 31, 2021): 125–37. http://dx.doi.org/10.3126/pragya.v8i01.42427.
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In the empirical study, the analysis has been done about VAT on the basis of information collected from experts, tax officials, businessmen and consumers. The tool basically used is questionnaire. The questions were asked to 60 different individuals related to this field. Empirical as well as theoretical analysis showed that VAT is superior to other types of Sales tax. Not only that, most of the respondents have also viewed in VAT as best instrument for research mobilization, bright future and discouraging illegal business. Similarly, most of the respondents (Tax Experts & Officials), argued that billing problem, open boarder, administrative incapability as hunting problem. They also discussed about legal provisions, choice between single or multi rated VAT, behavior of tax personnel, rate of VAT, need of public awareness programs etc.
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Burak, Emil, and Juraj Nemec. "Main Factors Determining the Slovak Tax System Performance." NISPAcee Journal of Public Administration and Policy 9, no. 2 (December 1, 2016): 185–97. http://dx.doi.org/10.1515/nispa-2016-0019.
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Abstract The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion, even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.
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Blaufus, Kay, Jonathan Bob, Daniela Lorenz, and Matthias Trinks. "How Will the Court Decide? – Tax Experts’ versus Laymen's Predictions." European Accounting Review 25, no. 4 (December 22, 2015): 771–92. http://dx.doi.org/10.1080/09638180.2015.1114423.
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Sharma, Dinesh C. "Health experts welcome 40% sin tax on tobacco in India." Lancet Oncology 17, no. 2 (February 2016): e49. http://dx.doi.org/10.1016/s1470-2045(15)00618-x.
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Fedosimov, B. A. "PROBLEMS OF FUNCTIONING OF THE RUSSIAN TAXATION SYSTEM IN THE ASSESSMENT OF INTERNATIONAL EXPERTS." Scientific Review Theory and Practice 10, no. 12 (2020): 3208–14. http://dx.doi.org/10.35679/2226-0226-2020-10-12-3208-3214.
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The article presents materials of empirical studies of the influence of the tax burden on business on the rating of the perfection of tax systems among the countries of the world. To form a rating in accordance with the adopted methodology, a medium-sized enterprise is considered in each country (the criteria are the same for all states), which, under the conditions of the national taxation system, makes payments and acts as a tax resident. In addition, the results of surveys conducted by the expert community among business owners in the countries participating in the study are used. The ranking of countries according to the degree of favorable conditions for taxation is determined as the arithmetic mean of individual components (indicators). Based on the analysis of the tax burden on business in the Russian Federation and a number of foreign countries, as well as the dynamics of the time for preparing reports and paying all taxes for the period 2010-2018. the following conclusions were made in the work: 1) the countries leading the rating are characterized by a small number of taxes paid and simplicity of tax administration; 2) in Russia, a relatively small number of types of taxes for business in comparison with the global average corresponds to the balance of the tax system and the ease of application of taxation; 3) in order to further improve taxation, it seems advisable to reduce not only the tax burden, but also the total number of various types of government exemptions in the existing system of taxes and fees, as well as simplify their collection as much as possible, including through digitalization, which will reduce the time spent on tax administration.
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Krumplytė, Jolita. "THE SHADOW ECONOMY FACTORS AND CAUSES ANALYSIS BY EXPERT EVALUATION METHOD: CASE OF LITHUANIA." Business, Management and Education 8, no. 1 (December 20, 2010): 122–38. http://dx.doi.org/10.3846/bme.2010.09.
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In the scientific literature the shadow economy is defined as a complex multifaceted set of phenomena, whose existence is determined by various factors and causes. The article examines the shadow economy through tax administration perspective. The author’s chosen object of the research encompasses economic activities, results of which such as tax evasion or concealment are not included in the official records. The shadow economy factors and reasons are economic, legal-administrative and social- psychological. Most of the time scientific research analyses the following shadow economy factors and causes: ▪ burden and rise of direct and indirect taxes and compulsory social insurance contribution; ▪ too stringent (or insufficient) legal and administrative regulation; ▪ weak government and a high level of corruption in the governmental sector; ▪ the income inequality (a high poverty level); ▪ the legislative gaps; ▪ the tax administration system deficiencies; ▪ irrational country’s economic policy; ▪ tax morale; ▪ insufficient government attention to social policy or irrational its development. The article presents the empirical study results about Lithuanian shadow economy factors and causes. The survey was carried out by experts – Lithuanian State Tax Inspection staff which has experience in inspecting taxpayers and conducting tax investigations. 702 experts took part in the research. According to experts’ estimations, companies and individuals enter into shadow economic activity mainly because they do not have any other way out (otherwise they won’t be able to stand up to competition, individuals won’t be able to make a living, etc.) as well as because other economy players pull them in. Experts also estimate that the most important Lithuanian shadow economy causes are the following: too big tax burden (in the case of illegal work – significant gross and net wage gap), gaps in legislation, frequent law changes, distrust of country’s government, dissatisfaction with the quality of work of governmental institutions. The main causes of the sprawl of the shadow economy – the inability to compete without being involved in the shadow economy, the lack of unified declaration of income and insufficient control of state institutions.
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Setianingrum, Any, Aam Slamet Rusydiana, and Penny Rahmah Fadhilah. "Zakat as a Tax Credit for Raising Indonesian Tax Revenue." International Journal of Zakat 4, no. 1 (May 31, 2019): 77–87. http://dx.doi.org/10.37706/ijaz.v4i1.110.
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This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable.
Keywords: Zakat, tax, credit, ANP, Indonesia
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Lakhtionova, Liudmyla, Kateryna Hulko, and Zhanna Shalievska. "WAYS TO IMPROVE THE TAXATION SYSTEM IN UKRAINE." Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects, no. 1 (September 2, 2021): 82–83. http://dx.doi.org/10.18372/2786-5495.1.15748.
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The article reflects the problems of the tax system of Ukraine. The advantages of direct taxes are shown. Taking into account the existing opinions of experts, a set of measures to improve the tax system of the state has been revealed.
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Wardah, Sofiati, Baiq Saufil Wida Mulyati, and Shinta Eka Kartika. "MINAT MAHASISWA AKUNTANSI STIE AMM MATARAM BERPROFESI DI BIDANG PERPAJAKAN." Jurnal Aplikasi Akuntansi 5, no. 1 (October 31, 2020): 1–20. http://dx.doi.org/10.29303/jaa.v5i1.81.
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The gap between the number of tax experts such as DJP employees and tax consultants with the number of registered taxpayers is the duty of universities to print tax experts as one of the pillars in tax reform. The purpose of this study is to examine the effect of perceptions about taxation and perceptions about brevet taxation on interest in the taxation profession. The population in this study were accounting students at STIE AMM Mataram, with the sampling technique using stratified random sampling. The number of samples is 198 and data analysis is done by multiple linear regression. The results of the study show that perceptions of tax affect the interest in working in the taxation field. This can occur because career opportunities in the field of taxation are wide open and the role of taxes that are very important in development requires professional workers to be able to optimize state revenues and increase tax morale and tax compliance. Perception about brevet tax influences interest in profession in taxation. This can occur because brevet tax is one step that can be taken to equip themselves to enter the workforce in the field of taxation, thus increasing self-confidence in mastering the latest taxation material and expertise in the field of taxation marked by a certificate of brevet taxation.
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Graetz, Michael J. "Tax Reform Unraveling." Journal of Economic Perspectives 21, no. 1 (January 1, 2007): 69–90. http://dx.doi.org/10.1257/jep.21.1.69.
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The Tax Reform Act of 1986 was widely heralded as the most significant change in our nation's tax law since the income tax was extended to the masses during World War II. It was the crowning domestic policy achievement of President Ronald Reagan, who proclaimed it “the best antipoverty measure, the best pro-family measure, and the best job-creation measure ever to come out of the Congress of the United States.” The law's rate reductions and base broadening reforms were mimicked throughout the countries belonging to the OECD. Even at the time, however, reading the paeans to this legislation was like watching a Tennessee Williams play: something was terribly wrong, but nobody was talking about it. Two decades later, the changes wrought by the 1986 act have proven neither revolutionary nor stable. Tax experts now regard the 1986 act as a promise failed. The public seems to agree, and considerable public support exists for a “flat tax” or a national sales tax to replace the income tax. I shall examine the most important individual and corporate income tax changes since 1986, before turning to proposals for restructuring the nation's tax system.
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Hsu, Pei-Hui, Jared A. Moore, and Donald O. Neubaum. "Tax avoidance, financial experts on the audit committee, and business strategy." Journal of Business Finance & Accounting 45, no. 9-10 (September 19, 2018): 1293–321. http://dx.doi.org/10.1111/jbfa.12352.
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Cook, Kirsten A., Kevin Kim, and Thomas C. Omer. "The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers." Accounting Horizons 34, no. 2 (November 8, 2019): 83–107. http://dx.doi.org/10.2308/horizons-18-009.
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SYNOPSIS This study examines whether companies' decisions to dismiss or substantially reduce reliance on their audit firms as tax-service providers in the wake of the Sarbanes-Oxley Act affect tax avoidance. We hypothesize that decoupling audit and tax-service provision and subsequently obtaining tax services from a new provider can result in decreased tax avoidance because the new provider lacks familiarity with a client's existing tax planning or does not have the expertise to generate new tax-avoidance opportunities. Consistent with our hypothesis, our results reveal that sample companies' book (cash) effective tax rates increased by economically significant 1.36 (1.63) percentage points in the year after terminating or substantially decreasing purchases of tax services from their audit firms, and discretionary permanent book-tax differences declined significantly. We find that decreases in tax avoidance were larger for companies whose outgoing tax-service providers were tax-specific industry experts.
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Klamut, Elżbieta. "Obowiązek ewidencji i opodatkowanie działalności gospodarstw rolnych." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 108 (December 20, 2014): 17–31. http://dx.doi.org/10.22630/eiogz.2014.108.36.
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Foreshadowed introduction of income tax on agricultural farm activities has caused an avalanche of questions on: how should records and accounting of economic events in these farms be kept? Is it profitable for farmers or should it rather plunge them? Is agricultural tax more suitable than income tax? The article is an attempt to answer some of the nagging questions on the basis of researching legal acts, opinions of experts and those most interested – farmers.
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Mozumi, Seiichiro. "The Kennedy–Johnson Tax Cut of 1964, the Defeat of Keynes, and Comprehensive Tax Reform in the United States." Journal of Policy History 30, no. 1 (December 19, 2017): 25–61. http://dx.doi.org/10.1017/s0898030617000379.
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Abstract:In 1964, President Lyndon B. Johnson, the successor of John F. Kennedy, signed into law the largest tax cut in U.S. history until 1981, the so-called Kennedy–Johnson tax cut. Many scholars have evaluated it as representative Keynesian tax policy; this article focuses on the effort of the Treasury Department, tax experts such as Stanley S. Surrey and Wilbur D. Mills, the chairman of House Committee on Ways and Means, to reform the federal income tax system comprehensively—making it simpler, fairer, and more equitable—and their defeat by the 1964 tax cut. Through the policymaking and legislative process, the Kennedy administration’s Council Economic Advisers defeated the Treasury and Surrey by domesticating Keynes’s ideas on tax policy. Until the 1964 passage of the tax cut, Mills, with his inconsistent action, abandoned the accomplishment of their ideal tax reform.
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Raicevic, Bozidar, and Jelena Nenadic. "Tax competition: A general review." Ekonomski anali 49, no. 162 (2004): 45–63. http://dx.doi.org/10.2298/eka0462045r.
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Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions) in attracting capital (investors) by tax instruments, especially tax incentives. The first recorded cases of tax competition emerged in 12th century (attracting wool weavers into regions of North Italy-Piemont). Today, tax competition has undreamt-of and very dynamic forms, both territorial and sectored. However, tax competition is accompanied not only by positive but also by rather strong negative effects. Positive effects worth mentioning are the following: 1. control of power, 2. innovations, and 3. incentives. However, negative effects, embodied in "unfair tax competition", provoke a range of unwanted and important distortions in international trade. All of them arise from requirements and wants of tax payers (especially companies) to minimize or evade their tax obligations, on the one hand, as well as.
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Gandoman Heidari, Shaho, and Gerasimos Soldatos. "The Challenges of Corporate Taxation in Iran: The Case of Construction Companies in the Province of Kurdistan." Studies in Business and Economics 13, no. 1 (April 1, 2018): 58–66. http://dx.doi.org/10.2478/sbe-2018-0005.
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AbstractThe present paper attempts to investigate the challenges of taxation in Iran based on the tax behavior of construction companies in Kurdistan Province. From a 165 questionnaires, Scheffe and Friedman tests were applied to test the following research hypotheses: Efficiency of tax laws, the role of tax experts in filing correct tax reports, the extent to which willing or unwilling tax noncompliance is detectable, and the effectiveness of penalties considering the case of construction companies. The evidence rejects tax law efficiency as well as the efficiency of the penalty-reward system and confirms the negative impact of tax noncompliance on tax revenue. Also, interestingly enough, neither the input of financial expertise in filling out tax reports nor the role of accounting information when taxable income is reported is shown to be statistically significant. Altogether these results point to a highly problematic tax regime in Iran at least in so far as corporate tax from construction companies in Iranian Kurdistan is concerned.
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Evers, Maikel. "Tracing the Origins of the Netherlands Tax Treaty Network." Intertax 41, Issue 6/7 (June 1, 2013): 375–86. http://dx.doi.org/10.54648/taxi2013033.
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This contribution identifies the main determinants and key persons that constituted the tax treaty policy of the Netherlands. This policy is rooted in the political chess games in nineteenth century mainland Europe. In this century, European states gained experience in negotiating trade and tax agreements. Not only were the Germans experts in divide and rule strategies; they also developed instruments that form the core of contemporary tax treaty law. Dutch tax treaty policy blossomed when the Netherlands opened tax treaty negotiations with Germany. Negotiations that followed an erratic course, making their mark on the notorious tax treaty policy of the Dutch. The Dutch legislator refined the tax system to support a fruitful tax treaty policy, focusing on becoming an intermediary state for international investment. However, the firm position of the Dutch on bank secrecy had thrown a spanner in the works. Finally, the erratic course of these early tax treaty negotiations inspired the League of Nations tax committees through some of their key members.
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Ring, Diane M. "Silos and First Movers in the Sharing Economy Debates." Law & Ethics of Human Rights 13, no. 1 (May 27, 2019): 61–96. http://dx.doi.org/10.1515/lehr-2019-2003.
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Abstract Over the past few years, a significant global debate has developed over the classification of workers in the sharing economy either as independent contractors or as employees. While Uber and Lyft have dominated the spotlight lately, the worker classification debates extend beyond ridesharing companies and affect workers across a variety of sectors. Classification of a worker as an employee, rather than an independent contractor, can carry a range of implications for worker treatment and protections under labor law, anti-discrimination law, tort law, and tax law, depending on the legal jurisdiction. The debates, at least in the United States, have been incomplete due to the failure of policy makers and advocates to consider the scope and interconnectedness of the worker classification issues across the full sweep of legal arenas. There is time, however, to remedy the incompleteness of these policy conversations before worker classification decisions ossify and path dependence takes hold. Two interacting forces create the most serious risk for inadequate policy formulation: (1) silos among legal experts, and (2) first-mover effects. Both of these factors, silo and first mover, emerge in sharing economy debates in the United States. Tax experts and other legal specialists operate in distinct silos leading to a misunderstanding by non-tax analysts of the tax ramifications of worker classification, and to an under appreciation on the part of tax experts of the potential influence of “modest” tax rule changes on worker classification generally. The risks of such misunderstandings can be amplified by first-mover efforts, such as: (1) platforms’ contractual designation of workers as independent contractors to bolster a claim of nonemployer/nonemployee status; (2) platforms’ support for proposed tax legislation that would “clarify” the status of sharing workers as independent contractors for tax purposes if they satisfy a multiple-prong (relatively easy) safe harbor test; and (3) sharing economy worker litigation to secure employee status. This Article identifies the incompleteness in the worker classification debates and argues for the active formulation of policy through a process that looks beyond individual fields. A more complete conversation requires analytical engagement across multiple fields and recognition of the de facto power of reform in one arena to influence others. Moreover, it is by no means clear that just because tax might arrive at the legislative drawing table first (due to first mover effects), that it should drive or shape the broader worker classification debate.
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Amiralieva, Jamila M., and Arbi M. Minaev. "WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/6, no. 120 (2021): 62–68. http://dx.doi.org/10.36871/ek.up.p.r.2021.12.06.008.
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The article is devoted to the study of a special tax regime – a simplified taxation system in Russia, which significantly reduces the tax burden of taxpayers in comparison with the generally established taxation system. These measures are being taken by the Government of the Russian Federation to stimulate the development of private entrepreneurship, the withdrawal of income of small enterprises and individual entrepreneurs into legal business from the shadow. The most important problems identified by scientists and experts in the application of special tax regimes are considered.
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Zulma, Gandy Wahyu Maulana, and Achmad Hizazi. "The Relevance of E-Commerce Tax Application in Indonesia: Based on the Perspective of Taxation Expert." Organum: Jurnal Saintifik Manajemen dan Akuntansi 3, no. 2 (December 7, 2020): 94–108. http://dx.doi.org/10.35138/organum.v3i2.103.
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This study aims to understand the relevance of e-commerce tax regulations in Indonesia, which were cancelled by the Government. The method used is applied research with explorative study techniques designed in structured questionnaires and interviews with 15 respondents who were judged to have the right expertise with different backgrounds such as consultants, tax observers, academics, managers, e-commerce entrepreneurs, and policymakers. The results showed that it was necessary to revise tax laws to adjust to the digital era's demands soon. In addition, technological innovation in taxation was considered to reduce administrative costs in terms of tax authorities. Big Data tax management was considered to make tax authorities' performance efficient and can anticipate higher costs. The quality of human resources must support technological innovation to bring up a new profession in the future, namely experts who master tax and technology with the term "Taxologist". Finally, the Government needs to secure Value-Added Tax (VAT) taxes in the short term until a global consensus agreement is reached in 2020.
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Maruyama, Warren. "Remarks by Warren Maruyama." Proceedings of the ASIL Annual Meeting 111 (2017): 166–67. http://dx.doi.org/10.1017/amp.2017.106.
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Well, thanks, Gary, and thanks to the American Society of International Law for convening this panel. And I guess we should also thank Donald Trump, because whatever one may think about his policies, he's been great for trade lawyers, trade professors, trade consultants, trade experts. And even tax people, who never had the time of day for us trade types, now have to listen to us go on and on about these obscure parts of WTO law regarding border tax adjustments, which are just as incomprehensible as my tax return.
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Sari, Hanum Krisna, and Dewi Rahayu. "Potensi Dan Efektivitas Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dalam Rangka Peningkatan Pendapatan Asli Daerah (PAD) Kota Banjarmasin." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 3, no. 2 (November 17, 2020): 437. http://dx.doi.org/10.20527/jiep.v3i2.2546.
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This research aims to determine the potential and effectiveness, barriers, and strategies in the BPHTB tax collection and the projection of BPHTB tax Banjarmasin City for the upcoming five years. This research uses quantitative descriptive research methods. The data types used are primary and secondary data, with data collection techniques through interviews and documentation. The results showed that BPHTB tax Banjarmasin city is a local tax with an acceptable tax condition in raising the city of Banjarmasin. BPHTB tax effectiveness rate in Banjarmasin City during 2014-2018 has been excellent, with an average percentage of 104%. However, based on interviews, there are still some obstacles in BPHTB's tax due to invalid data, unfaithful taxpayers, lack of experts, and the local government's strategy to mitigate it by adding field officers system and updating data, and tightening supervision. The five-year projection that will be growth is always showing positive developments by 24%.
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Frolovа, N. B. "Income Taxation in U.S.: Current Trends." Statistics of Ukraine 87, no. 4 (March 12, 2020): 107–16. http://dx.doi.org/10.31767/su.4(87)2019.04.11.
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Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons, change in the composition of itemized and standard deductions from the taxable income, the alternative minimum income tax, limitations on the inheritance tax, and change in the mode of taxation of pass-through income).
The essence of the trickle-down economic theory is explicated, with emphasizing its central role in tax policy development in the USA, which caused occurrence of common features specific to tax reforms over the last 40 years. The considerable attention is paid in this context to the experience of tax reform introduced by R. Reagan (1986); its comparative analysis with the tax reform of D. Trump shows that with respect to income taxation both are intended to provide incentives to business and reduce tax burden on the high income population strata. However, assessment of Reagan’s tax reform consequences shows that concentration of capital at the hands of businesses and high income population strata not only failed to increase employment and income, but aggravated the social and economic problems in the country, caused by revenue reduction in the American budget, the growing public debt and the enhanced social inequality in the American society. This gave experts grounds to expect an occurrence of the analogous scenario in the result of D. Trump’s tax reform. The article gives a series of short-term and medium-term projected estimates of international experts for budget losses and change in the structure of the population (household) income in US.
Innovations in the system of income taxation of U.S. citizens are investigated by the results of analysis of legal norms concerning changes in the scale of tax rates and in the system of deductions from the taxable income. A number of critical comments are given about the income tax policy, based on summing up strong and weak points of the trickle-down economic theory. The most essential of them is that the policy granting more beneficial tax preferences to the well-off population strata, with their negative effects for the vertical justice of the tax burden distribution, contradicts to the ability-to-pay tax principle. Recommendations on potential testing of selected innovations on line of the taxation reform in Ukraine are given using results of the analysis.
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Abdelkader, Khanfor, and Souaf Malika. "L’adhésıon Au Contrôle Fıscal Du Contrıbuable Marocaın : Etude Crıtıque Des Procedures Fıscales." European Scientific Journal, ESJ 12, no. 4 (February 28, 2016): 129. http://dx.doi.org/10.19044/esj.2016.v12n4p129.
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The tax control practiced by the services of the general direction of the taxes is the ultimate guarantor of tax compliance. It aims to understand all breaches of tax and accounting legislation. Instead, it creates a sort of mistrust and reluctance due, first by the legal uncertainty of the texts governing the tax audit. And second, to the exorbitant prerogatives of auditors. The general direction of the taxes has adopted a new vision that shows the taxpayer as a true partner that should benefit from a number of safeguards, given the substantial powers of the Tax Administration favor to the introduction of the charter of the taxpayer. This document is very criticized by experts due to not bringing much to our tax legislation, except that it summarizes the various guarantees of the General Tax Code (GTC ), became mandatory handed , together with the notice of audit , on pain of the uselessness of the entire verification process.
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STANIMIROVIĆ, Tatjana, and Tina SEVER. "Cooperative Tax Compliance — A Path to Fiscal Sustainability?" Transylvanian Review of Administrative Sciences, no. 67 E (October 28, 2022): 123–41. http://dx.doi.org/10.24193/tras.67e.7.
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"The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, espe cially in the recovery process from the fallout of the COVID-19 crisis. Based on the methodology of struc tured interviews, the paper explores the perception of taxpayers and the tax authority participating in the Slovenian cooperative compliance programme. The results revealed the attitude towards internal tax control mechanisms, the relationship between stakeholders, the advantages and disadvantages of the programme, and the perception of tax inspec tions on both sides of this relationship. Based on those, the challenges of internal control mechanism implementation and constant improvement as well as the tax authority experts’ competences were ex posed as the most important inhibitory factors of the programme. Additionally, the paper highlights the recommendations for collaboration improve ment and an increased number of taxpayers enter ing the status in the future. "
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Crawford, Corinne L., Constance J. Crawford, and Glenn C. Vallach. "A Matter of Equity- The Taxation of Private Equity General Partners “Carried Interest”." Journal of Economics, Trade and Marketing Management 2, no. 2 (May 11, 2020): p1. http://dx.doi.org/10.22158/jetmm.v2n2p1.
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The carried interest tax loophole has helped private equity to become one of the most lucrative sectors of the financial Industry. As private equity general partners are taxed at long term capital gains rates on partnership profits allocated to a carried interest, while the same amount of compensation structured as salary would be taxed at ordinary income rates. Thus, General Partners pay a top tax rate of 20% on their carried interest instead of the 37% they would pay if the compensation were structured as salary, which many economists and tax experts believe it actually is.
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Nabeeva, N., and A. Shavlenko. "Features of carrying out an economic examination at the identification and investigation of tax crimes." National Security and Strategic Planning 2020, no. 2 (June 30, 2020): 86–91. http://dx.doi.org/10.37468/2307-1400-2020-2-86-91.
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The article discusses the features of the use of special knowledge of experts in identifying and investigating economic crimes. The authors determined the forms of using special knowledge, the main tasks of economic expertise, and provide arguments for separating tax expertise into an independent form. Taking into account the analysis of the regulatory framework and practical experience, the specifics of qualifying tax offenses, including the mandatory establishment of the fact that the taxpayer used the criminal tax evasion scheme, fees, contributions in the conduct of financial and economic activities, are highlighted, as well as problems in identifying illegal actions in this area.
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Strauss, Helena, Tyson Fawcett, and Danie Schutte. "Tax Risk Assessment and Assurance Reform in Response to the Digitalised Economy." Journal of Telecommunications and the Digital Economy 8, no. 4 (December 8, 2020): 96–126. http://dx.doi.org/10.18080/jtde.v8n4.306.
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The digitalisation of the economy has increased tax administrations’ traditional tax risks and introduced new tax non-compliance risks, such as the use of income suppression software and tax fraud associated with the use of alternative payment methods, such as cryptocurrencies. This study focuses on the global reform that took place among tax authorities from a tax risk management and assurance perspective. The study was executed in two phases, including a cross-national literature review to synthesise international reform regarding tax risk management and assurance in response to the digitalisation of the economy. This process was followed by interviews with risk, technology and data experts of 30 global tax authorities in order to evaluate the level of implementation of the global reform measures identified in the first research phase. The research results suggest an imbalance in reform among participants from developed and developing economies. An inability to optimise tax risk and assurance management within the digitalised economy will negatively impact the tax authorities’ ability to maximise tax collection within the digitalised economy. This is especially concerning if the significant role of digital platforms on future global economic value creation is considered.
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Yuniarti, Fitria, and Herminarto Sofyan. "PENGEMBANGAN MULTIMEDIA PEMBELAJARAN AKUNTANSI PAJAK DENGAN PENDEKATAN QUANTUM LEARNING DI SMK." Jurnal Inovasi Teknologi Pendidikan 3, no. 2 (October 31, 2016): 183. http://dx.doi.org/10.21831/jitp.v3i2.9489.
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Penelitian ini bertujuan untuk: (1) menghasilkan produk multimedia pembelajaran akuntansi pajak dengan pendekatan quantum learning, (2) mengungkapkan kualitas kelayakan multimedia pembelajaran akuntansi pajak, (3) mengungkapkan keefektivan multimedia pembelajaran akuntansi pajak di Kelas XI SMK Negeri 1 Depok Yogyakarta. Multimedia pembelajaran ini dikembangkan dengan pendekatan quantum learning yang dikembangkan menggunakan software Adobe Flash CS6. Studi ini merupakan penelitian dan pengembangan (R&D) dengan prosedur pengembangan yang mengadopsi model pengembangan Alessi dan Trollip, yaitu perencanaan, desain, dan pengembangan. Validasi produk dilakukan pada tahap uji alpha yang melibatkan dua ahli media dan dua ahli materi. Sementara uji beta melibatkan tiga orang siswa. Produk yang dikembangkan telah layak digunakan dengan perolehan skor hasil validasi ahli media 4,1 dengan kategori baik, validasi ahli materi 4,0 dengan kategori baik, dan penilaian siswa pada uji beta 4,5 dengan kategori sangat baik. Multimedia pembelajaran akuntansi pajak dinilai efektif karena dapat meningkatkan hasil belajar kognitif siswa dengan nilai rata-rata pretest 59,8, dan nilai rata-rata posttest85,6. Terjadi peningkatan pencapaian sebesar 25,8% dari 30 orang siswa hanya satu orang siswa yang tidak tuntas dalam proses pembelajaran.Kata kuci: multimedia, akuntansi pajak, quantum learning DEVELOPING MULTIMEDIA FOR TAX ACCOUNTING TEACHING WITH THE QUANTUM LEARNING APPROACH AT VOCATIONAL HIGH SCHOOLAbstractThis research aims to: (1) develop a multimedia product for tax accounting teaching with the quantum learning approach, (2) reveal the feasibility quality of the developed multimedia for tax accounting teaching, (3) reveal the effectiveness of the developed multimedia for tax accounting teaching to the 11th grade students of State Vocational High School 1 Depok, Yogyakarta. This learning multimedia was developed by the quantum learning approach using Adobe Flash CS6 software. This study is research and development (R & D) with the procedure on the development adopted from Alessi and Trollip models, namely planning, design, and development. The validation of the product was conducted in the alpha test phase involving two media experts and two material experts. Meanwhile, the beta test involved three students. The developed product is proper to be used with the validity score of 4.1 by the media experts (good category), by experts’ validation material 4.0 of (good category), and assessment of students in the beta test of 4.5 (very good category); (3) the multimedia for tax accounting teaching is effective because it can increase students' cognitive learning outcomes. This is evidenced by the average score of 59.8 on pretest and posttest average score of 85.6. There is an increase by 25.8% of the 30 students, and only one student do not achieve the standard mastery.Keywords: multimedia, tax accounting, quantum learning
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Blažić, Helena, Ana Štambuk, Hrvoje Šimović, Lejla Lazović-Pita, and Maja Klun. "What tax experts in former socialist countries think about tax policy: The cases of Slovenia, Croatia and Bosnia and Herzegovina." Economic Systems 41, no. 4 (December 2017): 667–93. http://dx.doi.org/10.1016/j.ecosys.2016.12.005.
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van Hulten, Mart, and Ave-Geidi Jallai. "Report on the 2016 Conference Tax Treaty Case Law Around the Globe." Intertax 44, Issue 11 (November 1, 2016): 859–67. http://dx.doi.org/10.54648/taxi2016080.
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Each year the international conference Tax Treaty Case Law Around the Globe provides a forum to discuss with outstanding experts of the relevant jurisdictions the most important and interesting tax treaty cases which recently have been decided all over the world. This article provides a report on the 2016 Tax Treaty Case Law Around the Globe conference held in the Netherlands at Tilburg University on 19–21 May 2016 and which covered seven main topic clusters: (1) Scope, tax treaty interpretation and residence; (2) Permanent establishment (PE); (3) Business profits and transfer pricing; (4) Labour income; (5) Beneficial ownership, royalties and capital gains; (6) Relief for double taxation and limitation on benefits (LOB); and (7) Non-discrimination, exchange of information and recovery.
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Kuhlmann, Diane Orlich, and Alexandre Ardichvili. "Becoming an expert: developing expertise in an applied discipline." European Journal of Training and Development 39, no. 4 (May 5, 2015): 262–76. http://dx.doi.org/10.1108/ejtd-08-2014-0060.
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Purpose – This paper aims to examine the development of expertise in an applied discipline by addressing the research question: How is professional expertise developed in an applied profession? Design/methodology/approach – Using a grounded theory methodology (GTM), nine technical-tax experts, and three experienced, non-expert tax professionals were interviewed regarding their experience in developing technical-tax expertise. Using GTM procedures, a core concept and variables (categories and properties of categories) were identified. A theory is advanced which explains the interaction of the core concept and the variables. Findings – This theory proposes that expertise in applied disciplines occurs through years of engaging in the high-value, non-routine work. Professionals with an intelligence matched to the discipline and willingness to work hard are more likely to be successful in this non-routine work. Professionals who find the discipline fascinating and who revel in ambiguity are likely to repeatedly seek this non-routine work. Finally, professionals in organizations with complex client issues are more likely to have opportunities to engage in non-routine work. Research limitations/implications – This study proposed a theory related to a very specific profession – tax accounting. Future research would be appropriate to determine whether other applied disciplines have a similar dynamic in developing expertise. Originality/value – Based on existing theories of expertise, this study developed a new theory of how professional expertise is developed in an applied discipline.
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Segal, Talya Gail, Milton Segal, and Warren Maroun. "The perceived relevance of tax risk-management in a South African context." Meditari Accountancy Research 25, no. 1 (April 10, 2017): 82–94. http://dx.doi.org/10.1108/medar-01-2016-0008.
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Purpose Tax risk-management (TRM) is relatively understudied in the area of corporate governance and integrated reporting. The purpose of this study is to identify whether South African organisations identify, rank and manage tax risks in terms of importance and relevance to their own corporation. The study also aims to identify the link, if any, between TRM practices being implemented and the discussion and disclosure of these practices in the integrated report. Design/methodology/approach Detailed interviews with some of South Africa’s leading tax and corporate governance experts are used to highlight the TRM practices currently in place, as well as the evolution of these practices. These interviews also identify the connection between the practices and the integrated reporting disclosures. Findings The experts interviewed have identified a sound understanding of TRM practices in place and certainly some evolution of these practices over the past five years. What has been identified though is the need for further enhancement and incorporation of TRM practices into the corporate governance control structures within organisations. Integrated reporting disclosure of TRM still appears to be an area where there is need for improvement, specifically a better understanding by companies of how to use their integrated reports as a strategic asset of the company as opposed to merely a compliance exercise. Research limitations/implications The research relies on a relatively small sample of subject experts and does not provide a complete account of TRM developments. Originality/value The study adds value by contributing to research conducted on TRM. Although there has been research on ERM from a corporate governance perspective, few studies have examined this from a tax perspective, and there is virtually no formal academic research on the relationship between TRM and corporate governance from a South African perspective.
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Falcao, Tatiana. "Policy Note: Highlights of the United Nations Handbook on Carbon Taxation." Intertax 49, Issue 11 (November 1, 2021): 897–914. http://dx.doi.org/10.54648/taxi2021090.
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This article explores some of the highlights of the United Handbook on Carbon Taxation that was produced by the Subcommittee on Environmental Taxation under the mandate of the United Nations (UN) Committee of Experts on International Cooperation in Tax Matters. The article analyses the existing international environmental agreements and the principles of international environmental law that provide the legal backdrop for the development of a carbon tax approach. It further considers the conceptual dimension of the terminology employed to frame carbon taxes. In doing so, the article points to three main conceptual lacunes in this field, specifically, the absence of international consensus on the definition currently used for carbon pricing, environmental taxation, and fossil fuel subsidies. At the same time, it highlights the breakthrough definition proposed by the committee for ‘carbon taxation’, the first of its kind, even if only for the purposes of the Handbook. In addition to providing a thorough review of the main policy approaches introduced in the Handbook in forwarding a carbon tax, the article also explores forward-looking areas in which further work can be done. Such areas include the application of carbon taxation in niche markets such as aviation and maritime transport. Carbon taxation, environmental taxation, carbon pricing, United Nations, committee of experts, international tax, aviation emissions, maritime emissions, fossil fuel subsidies, border carbon adjustment.
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Nepochatenko, O. O., P. K. Bechko, V. P. Bechko, and S. A. Ptashnyk. "Aggressive tax planning." Collected Works of Uman National University of Horticulture 2, no. 98 (June 20, 2021): 57–68. http://dx.doi.org/10.31395/2415-8240-2021-98-2-57-68.
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The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations. The article highlights the results of the work of the 10th OECD Working Group on Aggressive Tax Planning and the OECD Forum on Tax Administration. Generalized issues regarding the inconsistency of the tax base, which allows taxpayers to minimize and evade their payment. Methodological and theoretical foundations of the study are economic theory, scientific developments of foreign and domestic scientists on the problems of aggressive tax planning. The following research methods were used in the research process: abstract –logical, comparison, monographic and scientific generalization. Studies show that aggressive tax planning as a relatively new category still requires painstaking improvements from those international structures that have sponsored it. Note that the OECD has proposed two somewhat vague definitions of aggressive tax planning that have already been criticized by experts. Thus, according to one definition, it is planning that includes a tax position that is rational, but leads to a result that is unpredictable for the tax authorities, given its inconsistency with the purpose of the law. The experience of foreign countries in identifying and regulating aggressive tax planning should be adapted to domestic realities and reflected in the tax system at the legislative level, which will help improve tax administration, support big business, solve investment, innovation and social problems. The results of the study show that the management of any socially important process requires the ability to constantly maneuver in a large number of changes and new opportunities. The OECD's experience shows that responding to new taxpayer schemes for aggressive tax planning is a challenge. With the enactment of legislation to counter aggressive planning to eliminate them from tax practice, taxpayers are finding new, more sophisticated methods, using them to minimize tax liabilities. This struggle between the two subjects of tax relations will continue as long as the states function mainly through taxes and other obligatory payments.
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Lazović-Pita, Lejla, and Ana Štambuk. "Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina." South East European Journal of Economics and Business 10, no. 2 (December 1, 2015): 29–44. http://dx.doi.org/10.1515/jeb-2015-0008.
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Abstract This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.
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Vosoughi, V., H. D. Nasserabadi, and A. Babaei. "Investigating Appropriate Financing Methods in Collaborative Projects of Water and Wastewater with AHP Approach." Engineering, Technology & Applied Science Research 7, no. 5 (October 19, 2017): 2089–93. http://dx.doi.org/10.48084/etasr.1400.
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A mix of public and private funding is employed worldwide to enable the construction of large public projects and even, in some cases, the work of public services. In this study, the selected methods of financing of participatory projects of water and water wastes were studied and prioritized. Questionnaires and comments of experts were used along with AHP decision-making and Expert Choice software. Different financing methods include: BOT and BOO and its types, the publication of bonds, foreign direct investment, the method of buyback, internal financing, current financing, development banks, Barter transactions, new tax resources and foreign financing. Results are shown and discussed and a final ranking is provided.
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Saga, Baharuddin, and Wizanasari Wizanasari. "Efektifitas Pemanfaatan Laporan Pajak Elektronik di Wilayah Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pluit - Jakarta Utara." Jurnal Ilmiah Akuntansi Universitas Pamulang 9, no. 2 (September 28, 2021): 135. http://dx.doi.org/10.32493/jiaup.v9i2.7251.
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This study presents the results of a qualitative study on the implementation of electronic tax reporting by taxpayers registered in KPP Pratama Jakarta Pluit, namely qualitative research with data collection methods using in-depth interviews with related parties such as taxpayers, also experts in the field being studied. Data collection is also carried out by means of a Group Discussion Forum (FGD) to determine the level of taxpayer compliance in electronic tax reporting, as well as finding the right solution to be able to use electronic tax reporting for taxpayers. All respondents in this study revealed that electronic tax reports are very helpful for taxpayers in the submission process of tax reports and are very efficient both in time and cost, but the ability of taxpayers to use electronics still needs guidance, even though all legal umbrellas have been made in such a way, especially for entrepreneurs. the “small” who incur high costs for this.