Journal articles on the topic 'Taxation and revenue'
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Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 2 (December 11, 2019): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.19.
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The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.
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Prasetyo, Syarief Gerald, and Yustiana Wardhani. "Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor." Indonesian Journal of Accounting and Governance 2, no. 2 (December 15, 2018): 90–117. http://dx.doi.org/10.36766/ijag.v2i2.28.
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The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant,entertainment events, adverstisement, raod lighting which partially have affected the district authenticrevenue accordingly. Suggestions offered are that the authority should have to perform more extensiveeffort on the potential district tax and to improve the awareness of the society to respect the taxobligation by giving them more training and performing more supervision of it as well as providingsuch the system of taxatation collection which is more effective.
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Bachas, Pierre, and Mauricio Soto. "Corporate Taxation under Weak Enforcement." American Economic Journal: Economic Policy 13, no. 4 (November 1, 2021): 36–71. http://dx.doi.org/10.1257/pol.20180564.
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How should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms. (JEL D22, H25, H26, H32, K34, L25, O23)
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Mercer, Colin, and Paul Hale. "Taxation: Revenue Announces Comprehensive Reform of Securities Taxation." Business Law Review 16, Issue 6 (June 1, 1995): 126–27. http://dx.doi.org/10.54648/bula1995034.
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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (March 31, 2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.
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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets from incomes from business activity and highlights its shortcomings. In this context, he proposes introducing progressive tax rates, which will make it possible to shift the tax burden from individuals with low incomes to those who earn higher incomes.
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Pidduck, Teresa Michelle, Karen Odendaal, Michelle Kirsten, Lauren Anne Pleace, and Kaylee De Winnaar. "Progressive tax: a proposal for customer loyalty programmes." Pacific Accounting Review 31, no. 4 (November 4, 2019): 626–45. http://dx.doi.org/10.1108/par-10-2018-0082.
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Purpose The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources. Design/methodology/approach Five instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy. Findings Should the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa. Originality/value This paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.
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Olaoye, Clement Olatunji, A. R. Ayeni-Agbaje, Isaac Adesodun Adebayo, and Ruth Bosede Adesodun. "Effect of Electronic Taxation on Revenue Productivity in Nigeria." Archives of Business Research 10, no. 8 (August 10, 2022): 35–48. http://dx.doi.org/10.14738/abr.108.12500.
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This study investigated the effect of electronic taxation on revenue productivity in Nigeria. Specifically, the study examined the difference between revenue productivity before and during e-taxation, effect of e-taxation adoption on revenue productivity and tax to GDP ratio in Nigeria. The study employed secondary data covering the period 2000-2017. Data were analyzed using, trend analysis, independent t-test and ordinary least regression estimator. Result revealed that there is significant difference between revenue productivity in the pre and post e-taxation adoption and that the revenue productivity is higher at the post adoption. Also, this study showed that e-taxation has significant positive effect on actual tax revenue and tax to GDP ratio in Nigeria with coefficient of 2083.034 (p<0.05) and 1.017351 (p> 0.05). The study concluded that there is a substantial difference between the level of revenue productivity of the pre and post adoption of electronic taxation, and established that the effect of adoption of electronic taxation on actual tax revenue generation in the country is positive and significant, though such impact does not hold a substantial ground in the discourse of the ratio of tax revenue to the level of gross domestic product in the country.
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Kay, John, and Michael Keen. "Commodity Taxation for Maximum Revenue." Public Finance Quarterly 15, no. 4 (October 1987): 371–85. http://dx.doi.org/10.1177/109114218701500401.
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When product quality and variety can be varied, the yield from a commodity tax is likely to depend not only on the overall rate but also on the form of the tax. This article compares specific and ad valorem taxes from a perspective of revenue maximization. The analysis shows that both kinds of tax are likely to distort nonprice behavior, but suggests that revenue considerations will commonly point to predominantly specific taxation.
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Grimm, Veronika, and Ulrich Schmidt. "Revenue equivalence and income taxation." Journal of Economics and Finance 24, no. 1 (March 2000): 56–63. http://dx.doi.org/10.1007/bf02759695.
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Vysochyna, Alina, Yaryna Samusevych, and Liudmyla Starchenko. "Convergence trends of environmental taxation in European countries." E3S Web of Conferences 202 (2020): 03031. http://dx.doi.org/10.1051/e3sconf/202020203031.
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The aim of the paper is to analyse peculiarities of building an environmental tax systems, examining the level of their convergent (divergent) relationships. Main contribution of the paper lies in testing of the hypothesis of existing convergence processes in architecture of environmental tax systems of European countries (as the United Kingdom, Germany, Poland, Slovenia, Latvia, Lithuania and the Czech Republic) on the basis of panel data analysis for the set of European countries using the regression model in Stata 12/SE and MS Excel. Testing the hypothesis about the existence of convergence in construction of environmental tax system of the above mentioned European countries was realized on the base of analysis of coefficients of panel data regression analysis (both fixed effects and random effects models) – for beta convergence and variation coefficient – for sigma convergence. Such parameters as environmental tax revenue (for air pollution) to general tax revenues ratio, %; environmental tax revenue (for water pollution) to general tax revenues ratio, %; environmental tax revenue (for waste management) to general tax revenues ratio, % were chosen as measures of environmental tax system characteristics. Empirical research results confirmed hypothesis of the presence of β-convergence and σ-convergence in the context environmental tax systems of chosen countries.
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Alsharari, Nizar Mohammad. "A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region." Pacific Accounting Review 31, no. 4 (November 4, 2019): 646–71. http://dx.doi.org/10.1108/par-12-2018-0114.
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Purpose The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction of future reform of tax system might be determined. It also presents a comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region over the data set period 1990-2012. Design/methodology/approach By overviewing the development and relative significance of resource revenues, allocating non-resource taxes and examining the tax policies of constituent countries, this paper presents a comparative review of taxation and revenue trends in the MENA region. Findings Findings showed, on average, a slight decline in non-resource revenues against the significant rise in income from resources. The analysis of government revenues and current taxation structures provide insight into how prior reforms have performed against the standard measures of tax policy-making (i.e. revenue, equity and efficiency) and directions for change leading to the establishment of simple tax systems. The study observes regional differences, such as the higher tax and revenues of the Maghreb sub-region over the Mashreq, except for value-added tax, where low rates were associated with equal or greater revenue. Similarities were also found, including the partial compensation by income taxes (not indirect taxes) for revenue lost through trade liberalization. The challenges of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified. Research limitations/implications Reforms in all tax systems could have major implications for the country, employment, earnings and tax revenues; but recommendations would require political value judgments and government decisions. The study suggests eliminating the current tax system, thereby replacing one of the more distortionary taxes in the current system with a neutral and efficient tax. Originality/value The paper signals the need, even of the oil-rich states of the Gulf Cooperation Council, for governments to build tax systems capable of capturing and spending revenues effectively into the future.
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Ernawati, Wanti, Abdul Aziz, and Jaya Mualimin. "Analysis of Factors Affecting State Revenue Receipts From the Taxation Sector." Journal of Finance and Business Digital 1, no. 3 (October 6, 2022): 157–70. http://dx.doi.org/10.55927/jfbd.v1i3.1316.
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State revenues reflected in the APBN can be understood as total state financial revenues. This study aims to describe state revenues from the tax sector. The research method uses explanations from secondary data sources, especially from BPS. The conclusion obtained is that domestic tax revenues sourced from income tax, value added tax and income tax on luxury goods, land and building taxes, excise and other taxes have a direct effect on state financial revenues. The second international trade tax still does not make a significant contribution even though the import duty tax revenue is quite good, and the export tax is still not significant. The contribution of overall tax revenue in Indonesia to state finances is very high.
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Afifah, Linda Alfiatus, and Susanti Susanti. "PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK." JURNAL AKUNTANSI UNIVERSITAS JEMBER 18, no. 2 (August 2, 2021): 87. http://dx.doi.org/10.19184/jauj.v18i2.19577.
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Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation esystem, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The results of this study indicate that simultaneously and partially service quality, taxation e-system, and tax socialization have an effect the taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office.Keywords: Service Quality, Taxation E-System, Taxpayer Satisfaction, Tax Socialization
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Horman, Juanita R. "Efektivitas Penerimaan Negara Bukan Pajak Usaha Pertambangan Di Kabupaten Manokwari." JFRES: Journal of Fiscal and Regional Economy Studies 2, no. 1 (March 30, 2019): 21–26. http://dx.doi.org/10.36883/jfres.v2i1.15.
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Non-Tax Revenues are the total of government revenues that are not sourced from general taxation, in which revenue from natural resources become one important source. Manokwari regency has natural resource and coal potentials, that is expected to drive local economy through the utilization of its non-tax revenues. This research aims to calculate the potentials and effectivity of non-tax revenues sourced from mining activities in Manokwari regency. The findings show that non-tax revenue potential is approximately IDR 43.7 billion in 2014, and increases just over IDR 57 billion in 2015. Nevertheless, effectivity of the non-tax revenue derived from mining activities in Manokwari is zero percent, which means ineffective.
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Mangioni, Vince. "Value capture taxation: alternate sources of revenue for Sub-Central government in Australia." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 200–216. http://dx.doi.org/10.1108/jfmpc-11-2018-0065.
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Purpose Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax. Design/methodology/approach A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61). Findings The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source. Research limitations/implications The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure. Practical implications The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised. Originality/value This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.
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Oloyede, Oloyede, and Funmilayo Funmilayo. "The Part Of Electronic-Governance In Tax Revenue Collection And Remittance In Nigeria." Jurnal Administrasi Publik : Public Administration Journal 12, no. 1 (June 6, 2022): 124–36. http://dx.doi.org/10.31289/jap.v12i1.7188.
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Governance is all about making life favorable and conducive for the citizens, and in achieving this, the government provides in the state some basic social facilities, such as security of lives and properties, and also put in place infrastructures such as good roads, schools and health services. To achieve these, it is mandatory for the government to generate income in-term of revenue, and this is popularly achieved with taxation. Unfortunately, difficulties arising from tax evasion and corruption limit the power of the government of Nigeria to generate sufficient revenue that is needed. The Government with determination of boosting the level of taxation and its compliance in order to be able to execute its tasks for the citizens, has approved electronic taxation as element of its electronic governance creativity in tune of international performance. Research method that was used for this study was qualitative in nature, secondary data was collected at the review of relevant literatures. The study found out that electronic-taxation has been satisfied to be appropriate in use of tax collection and remittance, and has been proven in calculation-error reduction. It also curtails fraud in the tax offices, eliminates challenges that may arise during reconciliation, and limiting leakages in the tax revenue collected. Electronic taxation through electronic-governance has boosted the volume of revenue generation into the cover of the government, and it saves time and cost. This research paper has recommended that tax officials at the local revenue authority, state internal revenue and the federal inland revenue should shift towards e-taxation, give more enlightenment to the taxpayers on the note of adopting electronic taxation instead of manual processing.
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KULESHOVA, L. V., A. A. ORAZALIEV, and I. V. KOBELEVA. "PROSPECTS FOR THE DEVELOPMENT OF TAXATION OF SMALL AND MEDIUM-SIZED BUSINESSES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 12 (2020): 92–97. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.05.010.
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The article is devoted to the aspects of taxation of small and medium-sized businesses. The development of these subjects is largely determined by the level of the tax burden, and their revenues in the form of taxes provide replenishment of the revenue part of the budget at various levels. The article defines the role of small and mediumsized businesses in Russia, as well as the specifics of their taxation. The results of the study presented in the article can be used to improve the taxation of small and medium-sized business structures.
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Beiser-McGrath, Liam F., and Thomas Bernauer. "Could revenue recycling make effective carbon taxation politically feasible?" Science Advances 5, no. 9 (September 2019): eaax3323. http://dx.doi.org/10.1126/sciadv.aax3323.
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Carbon taxes are widely regarded as a potentially effective and economically efficient policy instrument for decarbonizing the global energy supply and thus limiting global warming. The main obstacle is political feasibility because of opposition from citizens and industry. Earmarking revenues from carbon taxation for spending that benefits citizens (i.e., revenue recycling) might help policy makers escape this political impasse. On the basis of choice experiments with representative samples of citizens in Germany and the United States, we examine whether revenue recycling could mitigate two key obstacles to achieving sufficient public support for carbon taxes: (i) declines in support as taxation levels increase and (ii) concerns over the international economic level playing field. For both countries, we find that revenue recycling could help achieve majority support for carbon tax levels of up to $50 to $70 per metric ton of carbon, but only if industrialized countries join forces and adopt similar carbon taxes.
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Puji Lestari, Fibria Anggraini, and Yolanda Yolanda. "The Effect of Economic Growth, Poverty and Wages On Tax Revenue." Eduvest - Journal of Universal Studies 2, no. 11 (November 20, 2022): 2295–306. http://dx.doi.org/10.36418/eduvest.v2i11.644.
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Taxes are a source of state revenue, economic growth conditions can have an impact on the taxation sector, besides that poverty and wage factors can also affect state tax revenues. The purpose of this study was to determine the magnitude of the effect of economic growth, poverty and wages on tax revenues. The sample used in this study was 30 provinces in Indonesia. The research method used in this research is descriptive quantitative analysis method. Using secondary data during 1991-2021 and analyzed with time series data regression. The results of the research conducted can be seen that economic growth has a positive and significant effect on tax revenue, poverty has a negative and significant effect on tax revenue, positive and significant effect on tax revenue. as well as tax revenue
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Li, Ian W., and Jiawei Si. "Alcohol industry and governmental revenue from young Australians." Australian Health Review 40, no. 5 (2016): 519. http://dx.doi.org/10.1071/ah15146.
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Objective The aim of the present study was to estimate the revenues collected by government and industry from alcohol consumption by young Australians in 2010. Methods Statistical analyses were performed on data from the Australian National Drug Strategy Household Survey 2010 and alcohol data collected from an online retailer to calculate the proportion, frequency, quantity and revenues from alcohol consumption by young Australians. Results One-third of adolescents (12–17 years old) and 85% of young adults (18–25 years old) consume alcohol. More than half the adolescents’ alcohol consumption is from ready-to-drink spirits. Revenue generated from alcohol consumption by 12–25 year olds is estimated at $4.8 billion in 2010 (2014 Australian dollars): $2.8 billion to industry (sales) and $2.0 billion to government (taxes). Conclusions Alcohol consumption by young Australians is prevalent, and young Australian drinkers consume alcohol in substantial amounts. The industry and taxation revenue from young drinkers is also considerable. It would be in the public interest to divert some of this revenue towards health initiatives to reduce drinking by young people, especially given the high societal costs of alcohol consumption. What is known about the topic? Australian adolescents aged 12–17 years consume substantial amounts of alcohol, and substantial amounts of revenue are generated from alcohol sales to them. What does this paper add? This paper provides recent estimates of alcohol consumption and revenue generated by Australian adolescents, and extends estimates to young adults aged 18–25 years. What are the implications for practitioners? A substantial proportion of Australian young people consume alcohol. The sales and taxation revenue generated from young people’s drinking is substantial at A$4.8 billion in 2010 and is higher in real terms than estimates from previous studies. Some of the alcohol taxation revenue could be diverted to health promotion and education for young people, because the costs of alcohol consumption in terms of health outcomes and productivity losses for these age groups are expected to be especially high.
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Waluyo, Joko. "PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 10, no. 2 (December 1, 2009): 154. http://dx.doi.org/10.23917/jep.v10i2.798.
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The main subject of this paper are the role of tax revenue to central government budget and how reforms it to increase tax revenue. Financing budget deficits represent one of cause of state budget become annoyed. Ratio tax - PDB ranging from 13 – 15 percent showing good improvement, although still not yet optimal. Ratio tax – revenue and tax - expenditure progressively mount which indication that important taxation role progressively in budget revenue sources. In year of the research showing by change of tax structure from oil tax become the non oil tax, and also from indirect tax become to the direct taxes. Role of direct taxes progressively mount in taxation structure. Tax effort indicator and elasticity of tax revenue indicate that the good imposition efficiency progressively. To increase tax revenue without giving distortion to economics require to be conducted by a taxation reform.
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Akinkunmi, Mustapha A. "Dynamic Analysis of Structural Shifts of Fiscal Revenue in Nigeria, 1999-2016." International Journal of Economics and Finance 8, no. 11 (October 26, 2016): 96. http://dx.doi.org/10.5539/ijef.v8n11p96.
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The oil sector that eased the financial constraint of Nigerian government in the 1970s is presently acting as the source of financial constraints to the country due to a continuous decline in government revenue, arising from the recent drastic fall in world crude oil prices. This calls for the government to diversify its revenue base through improving taxation. This study examined the influence of economic performance on the government revenue as well as the various sources of tax revenues in Nigeria. Monthly data spanning 1999 to 2016 were utilized to estimate vector error correction models (VECM) for five sources of government tax revenues based on data availability. Empirical results revealed that there is a significant relationship between real GDP and real company income tax revenues, and between real GDP and real excise duty revenues in the long run. However, in the short run, the one-year lag of tax revenue varieties poses a significant influence on the various sources of tax revenues.
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Inđić, Milica, Miloš Đaković, and Aleksandra Matić. "Value-added tax in Benelux countries." Ekonomski izazovi 11, no. 22 (2022): 124–37. http://dx.doi.org/10.5937/ekoizazov2221124i.
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In the Benelux countries, value-added tax (VAT) revenue is a significant source of fiscal revenue, and for that reason, it plays an extremely important role in creating the fiscal policy of this group of countries. Value-added tax is a type of sales tax that taxes all stages of sales, from the producer to the final consumer. This form of taxation satisfies both fiscal and non-fiscal goals of taxation and has a dominant position in the fiscal systems of modern states. The aim of the paper is, based on data collected from relevant sites, for the period 2000-2020. year, analyzes the value-added tax in the Benelux countries. The paper presents a theoretical overview and findings, which can be helpful to tax policymakers, with special emphasis on indirect taxation. Pointing out the importance of VAT revenues and closing the VAT gap is the basic practical implication of this paper.
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Carpenter II, Dick, Chelsea Lawson, and Courtney Deuser. "What the Great Recession Revealed About Taxation by Citation and What Can Be Done About It." University of Michigan Journal of Law Reform, no. 54.4 (2021): 893. http://dx.doi.org/10.36646/mjlr.54.4.great.
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In recent years, the issue of “taxation by citation” has grown in national prominence. It is generally defined as municipal revenue generation through fines and fees that transcends a clear relationship to public health and safety and serves more as a revenue generating device. According to critics, taxation by citation creates conflicts of interest, violates the rights of those with low income, and distorts law enforcement priorities. Municipal leaders reject such criticisms by denying taxation by citation even exists. To date, research findings have been mixed on whether cities practice taxation by citation. This Article examines whether there is a relationship between fines and fees revenue generation and broader economic trends. If there is a relationship, that would suggest cities do, indeed, use municipal ordinance enforcement and the resulting fines and fees as a means of revenue generation beyond public health and safety. We use a panel of 1,471 cities from the Census of Governments spanning 2005 through 2017, which captures the Great Recession of 2008. Fixed-effects regression analyses indicate a significant relationship between the fines and fees revenue trend and the Great Recession. We conclude by recommending legal reforms to eliminate the financial incentives to engage in taxation by citation. These include eliminating municipal courts, capping the revenue cities may retain from ordinance enforcement, and ensuring judicial independence from municipal executive and legislative branches.
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Hnativ, V. A., and O. T. Zamaslo. "Analyzing the Efficiency of Local Taxation in Ukraine." Business Inform 10, no. 513 (2020): 332–38. http://dx.doi.org/10.32983/2222-4459-2020-10-332-338.
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One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and their efficiency are allocated. It is specified that the Tax Code is a prerequisite for fulfilling the tasks of tax reform and a step towards creating a more perfect taxation system. The current status of the revenue base of budgets in Ukraine, the dynamics of collections of taxes and fees in budget revenues during 2014-2019 are analyzed; the role of local taxes in the formation of the revenue part of local budgets is defined. The results of the process of financial decentralization in Ukraine are summarized, in particular, the increase of powers that can be transferred to the local level in order to increase the independence of local budgets and improve the inter-budget relations. The mechanism of budget alignment, which replaced the formula for distribution of the volume of inter-budget transfers, is researched. The necessity of further reform of local taxation taking into account the competitive advantages and interests of each individual region, optimization, expansion of the base of local taxation and the right of local authorities to establish and collect local taxes and fees in order to avoid problems of forming the revenue base of local budgets of Ukraine is substantiated.
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WANG, Aiqing, and Shoudong FENG. "Fiscal and Taxation Management Strategies of Enterprise Sales Income." Theory and Practice of Social Science 3, no. 5 (December 31, 2021): 112–22. http://dx.doi.org/10.6914/tpss.030508.
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At the point in time when the sales revenue is realized, the accounting treatment is different from the tax treatment, and it is necessary to effectively control the revenue. From the perspective of corporate tax planning, this paper analyzes the impact of sales revenue on taxation and various factors that affect revenue, points out the key points of sales revenue management and control, and proposes tax base management and control strategies, namely revenue minimization, revenue maximization and revenue. Equalization strategy; from the key factors affecting the recognition of sales revenue, research and put forward the operation methods of management and control of revenue, including factor method, deferral method, decomposition method, transfer method and industrial chain method.
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R., John-Akamelu Chitom, and Iyidiobi Felicia C. "Effect of E-Taxation on Revenue Generation in Anambra State." International Journal of Trend in Scientific Research and Development Volume-3, Issue-3 (April 30, 2019): 1624–33. http://dx.doi.org/10.31142/ijtsrd23520.
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Khairiyah, Yotasa Raidah, and Muhammad Heru Akhmadi. "STUDI KUALITATIF : DAMPAK KEBIJAKAN INSENTIF PAJAK USAHA KECIL DAN MENENGAH TERHADAP KEPATUHAN PAJAK DAN PENERIMAAN NEGARA." JURNAL MANAJEMEN KEUANGAN PUBLIK 3, no. 2 (December 10, 2019): 36–45. http://dx.doi.org/10.31092/jmkp.v3i2.620.
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Government Regulation Number 23 of 2018 is a form of tax incentives given by the government to tax payers for Micro, Small and Medium Enterprises (MSMEs). The regulations aim at realizing fair taxation and increasing state revenue. Data from the Ministry of UKM shows that the number of MSMEs in Indonesia until 2018 is 64,194,057 units and absorbs 107,376,540 people. This study examines the compliance of SMEs in paying taxes before and after the enactment of tax incentives. Using a qualitative approach, this study seeks to explain the impact of incentive policies on MSME taxpayer compliance and state revenue. Respondents were observed in the South of Tangerang city area with interview techniques. The results of the study showed that in terms of compliance, statistically 2016-2018 showed an increase in registered taxpayers, but the SMEs did not voluntarily pay taxes because they felt they had not benefited directly. In addition, the ability to keep books is still limited. This has an impact on the side of state revenue, which is still low tax revenue from the MSME sector when compared to taxation revenues from other sectors
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Hasanah, Amalia, and Lilis Ardini. "ETIKA DAN KEPATUHAN PAJAK." Dinamika Akuntansi Keuangan dan Perbankan 10, no. 1 (May 4, 2021): 1–7. http://dx.doi.org/10.35315/dakp.v10i1.8441.
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National income is from tax revenue. Every year the tax revenue target always increases, but since 2008, the target revenue has never been able to. In addition, the tax compliance of the taxpayers in the DJP performance report shows a low percentage, even though taxpayers are expected to increase state revenue. There are many taxpayers who tax taxes illegally. So the question arises about how taxpayers' ethics taxation. This article is a conceptual article that is conducted based on the author's ideas and opinions .
Keywords : ethics, taxation, tax compliance
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Onakoya, Adegbemi Babatunde, Oluwatobi Ibukun Afintinni, and Grace Oyeyemi Ogundajo. "Taxation revenue and economic growth in Africa." Journal of Accounting and Taxation 9, no. 2 (February 28, 2017): 11–22. http://dx.doi.org/10.5897/jat2016.0236.
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Erbas, S. Nuri. "Presumptive Taxation: Revenue and Automatic Stabilizer Aspects." IMF Working Papers 93, no. 69 (1993): i. http://dx.doi.org/10.5089/9781451960693.001.
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KOROTUN, Volodymyr, and Tetiana KOSCHUK. "Antidemping mechanism of stabilizing tobacco taxation revenue." Fìnansi Ukraïni 2018, no. 274 (September 27, 2018): 60–72. http://dx.doi.org/10.33763/finukr2018.09.060.
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Roach, Travis. "Dynamic carbon dioxide taxation with revenue recycling." Journal of Cleaner Production 289 (March 2021): 125045. http://dx.doi.org/10.1016/j.jclepro.2020.125045.
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Agersnap, Ole, and Owen Zidar. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates." American Economic Review: Insights 3, no. 4 (December 1, 2021): 399–416. http://dx.doi.org/10.1257/aeri.20200535.
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This paper uses a direct-projections approach to estimate the effect of capital gains taxation on realizations at the state level and then develops a framework for determining revenue-maximizing rates at the federal level. We find that the elasticity of revenues with respect to the tax rate over a 10-year period is −0.5 to −0.3, indicating that capital gains tax cuts do not pay for themselves and that a 5 percentage point rate increase would yield $18 to $30 billion in annual federal tax revenue. Our long-run estimates yield revenue-maximizing capital gains tax rates of 38 to 47 percent. (JEL E62, H25, H71)
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Khizhak, Natalya. "Forecast assessment of tax revenue in the context of application of special tax regimes." Налоги и налогообложение, no. 1 (January 2020): 16–28. http://dx.doi.org/10.7256/2454-065x.2020.1.32521.
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This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.
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Eyitayo-Oyesode, Oladiwura Ayeyemi. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform." Law and Development Review 13, no. 1 (February 25, 2020): 193–227. http://dx.doi.org/10.1515/ldr-2018-0073.
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AbstractA significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive taxing rights for developing countries, as against the current source- restricting provisions in taxation treaties between developed and developing countries based on the OECD and UN Model taxation treaties. They have also highlighted the need for developing countries to critically assess their treaty networks, and to consider gaps in their local laws and policies that encourage revenue loss. This paper contributes to this body of knowledge by identifying provisions in Nigeria’s double taxation treaties that encourage revenue loss. It concludes by recommending amendments to Nigeria’s double taxation treaties.
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Salami, Adeleke. "Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options." Ekonomski anali 56, no. 189 (2011): 27–50. http://dx.doi.org/10.2298/eka1189027s.
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Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobilization and utilization is the issue of fiscal federalism. Nigeria operates three tiers of government; Federal, State and Local Governments with separate revenue, expenditure, and assigned responsibilities each. However, all decisions including resources are controlled from the centre and the vertical revenue allocations tilt more towards the direction of federal government, contrary to the tenets of federalism the country is practicing. Both vertical and horizontal revenue in Nigeria is engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In addition, the paper highlights a number of suggestions that would stimulate increase in tax revenue and guarantee fiscal assignment acceptable to the federal and sub-national government.
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Vartašová, Anna, and Karolína Červená. "The development of real property tax - the case of city of Košice." Financial Law Review 20, no. 4 (2020): 82–104. http://dx.doi.org/10.4467/22996834flr.20.022.13094.
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The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.
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Kurniawan, Muhammad Orba, and Aprianto Apri Aprianto. "PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I)." BALANCE Jurnal Akuntansi dan Bisnis 3, no. 2 (November 1, 2018): 456. http://dx.doi.org/10.32502/jab.v3i2.1448.
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The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue
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Huang, Xiangpeng. "Research on Influencing Factors of Regional Taxation Based on ANN-RBF Algorithm." Highlights in Science, Engineering and Technology 22 (December 7, 2022): 361–69. http://dx.doi.org/10.54097/hset.v22i.3405.
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Taxation is an important part of national fiscal revenue and an important means for the government to regulate the macroeconomy and maintain stable economic growth. With the development of the economy, taxation is also increasing accordingly. Studying the influencing factors of taxation can better formulate tax policies and optimize the structure of economic development. This paper developed a new method, ANN-RBF (artificial neural network-radial basis function). This paper constructs 14 index systems affecting regional fiscal taxation from four aspects: population, national economy, international trade, and investment expenditure. R2 (coefficient of determination) and MSE (mean square error are set as algorithm test indicators. By calculating the contribution of independent variables to taxation, the core factors affecting taxation are analyzed. Finally, the Anhui Province of China is taken as the research object. The results show that: When the number of neurons is 14, the accuracy converges to the maximum. From the contribution analysis, it can be found that the total exports, the secondary industry GDP, the tertiary industry GDP, and the total investment in fixed assets are the core indicators affecting the tax revenue of Anhui Province. By analyzing the tax influencing factors in Anhui Province, this study can provide suggestions for the government to adjust tax revenue and promote economic development.
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Setiawan, Deddy Arief. "ANALISIS HUBUNGAN ANTARA EKSTENSIFIKASI WAJIB PAJAK DAN SURAT SETORAN PAJAKDENGAN PENERIMAAN PAJAK(STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)." Media Riset Akuntansi, Auditing dan Informasi 7, no. 1 (April 14, 2007): 57. http://dx.doi.org/10.25105/mraai.v7i1.971.
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<p class="Style2">Taxes revenue is the main source domestic revenue because stale revenue from taxation sector is a great deal from side state budget as a whole which decanted in State Revenue and Expenditure Budget (APBN). The tax reform with the strategy in internal consolidation and canvassing was used by The Directorate General of Taxes (Direktorat Jenderal Pajak) to obtain faxes revenue. The goal of this research is to observe the number oftaxpayers and the number of tax payment slip that can influence the tax revenue. The basis of the theory is literature, tax regulation, opinion from researcher or who was expert in the field of taxation. Hypothesis test used The Correlation of Pearson Product Moment Analysis.. Recording to the research there is the relationship ffnearly between the number of taxpayer and the number of tax payment slip with the tax revenue.</p><p class="Style2">Keywords: Taxpayer, Tax Papent Slip, Tax Revenue</p>
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Mubanga, Evans. "Evaluating the Relationship Between Taxation and Economic Growth in Zambia." International Journal of Economics and Finance 14, no. 6 (May 15, 2022): 22. http://dx.doi.org/10.5539/ijef.v14n6p22.
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From inception, taxation has been the main source of Government revenue across the globe, in the past 30 years, the Zambian government has been raising revenue through taxes despite the Country failing to raise enough revenue to finance the national budget. In many developing countries including Zambia, the prominent source of tax revenue is direct tax despite this tax type being identified as a threat to the growth of Small and Medium Enterprises (SMEs). This study sought to evaluate the effect of taxation on the economic growth of Zambia following various policy changes aimed at achieving middle income status as enshrined in the Vision 2030. The study used multiple regression analysis to analyse time series data. The Augmented Dicker Fuller (ADF), Auto Regressive Distributed Lag (ARDL) and Error Correction Models (ECM) were employed to test the stationarity of data in order to establish both the short-run and the long-run relationship between taxation and economic growth. The study revealed that despite various tax types giving varying results on how they affect economic growth both in the short-run and long-run, they have a positive effect on the growth of the Zambian economy. It is recommended that the Zambian Government improves efficiency in the collection of taxes by further digitalising their systems and embark on tax payer education programs in the quest to increase tax compliance. Further, there is need to reduce on tax exemptions or incentives as this narrows the tax base and introduce systems that will make tax payments easier for tax payers. Lastly, there is need to improve audit capacity by increasing the number of inspectors across the country, this increase poised to improve efficiency in the collection of the tax revenues.
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Olken, Benjamin A., and Monica Singhal. "Informal Taxation." American Economic Journal: Applied Economics 3, no. 4 (October 1, 2011): 1–28. http://dx.doi.org/10.1257/app.3.4.1.
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Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. (JEL H24, H27, O12, O17, O23)
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Morrison, Kevin M. "Oil, Nontax Revenue, and the Redistributional Foundations of Regime Stability." International Organization 63, no. 1 (January 2009): 107–38. http://dx.doi.org/10.1017/s0020818309090043.
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AbstractNontax revenues make up a substantial amount of government revenue around the world, though scholars usually focus on individual sources of such revenue (for example, foreign aid and state-owned oil companies). Using a theory of regime change that builds on recent models of the redistributional foundations of dictatorships and democracies, I generate hypotheses regarding all nontax revenue and regime stability. I argue that an increase in nontax revenue should be associated with less taxation of elites in democracies, more social spending in dictatorships, and more stability for both regime types. I find support for all three of these hypotheses in a cross-sectional time-series analysis, covering all countries and years for which the necessary data are available. Significantly, I show that the particular source of nontax revenue does not make a difference: they all act similarly with regard to regime stability and the causal mechanisms.
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LEE, SANG-HO. "COMPARATIVE STATICS ON ONLINE COMPETITION AND INTERNET TAXATION." Singapore Economic Review 51, no. 02 (August 2006): 229–40. http://dx.doi.org/10.1142/s0217590806002330.
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This paper analyzes price competition in a differentiated goods market between online and offline firms, and compares equilibrium prices, market demands, and profits of the firms. We also investigate the effects of a commodity tax on offline firms and Internet taxes on online firm regarding government tax revenue. We demonstrate that tax revenue depends not only on the relative size of online access and offline transportation costs, but also on the maturity of e-commerce. Under the Internet Tax Freedom Act, in particular, we show that (i) when the offline commodity tax is large, tax revenue decreases with the maturity of e-commerce market increases, and (ii) when the offline commodity tax is small, tax revenue decreases first and then increases with the maturity of e-commerce market.
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Suwandi, Eko Darmawan. "EFEKTIVITAS INSENTIF PAJAK DAN KEBIJAKAN DI BIDANG PERPAJAKAN SEHUBUNGAN DENGAN PANDEMI COVID-19." KEUNIS 10, no. 1 (February 1, 2022): 78. http://dx.doi.org/10.32497/keunis.v10i1.3175.
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<p><em>This research aims to analyze the effectiveness of tax incentives and policies in the field of taxation in connection with the Covid-19 pandemic. The research findings show that the impact of the government's tax policy has not been said to be effective but has shown a positive impact in the form of an increase in revenue from domestic tax components in 2021 compared to 2020, namely Income Tax increased by 2.0%, Value Added Tax and Sales Tax on Goods. Luxury rose 2.2%, Land and Building Tax increased 10.3%, Excise increased 4.5%, and Other Taxes increased 66.1%. The impact of taxation policies can also be seen from the increase in revenue from the international trade tax component in 2021 compared to 2020, namely state revenues from import duties which increased by 4.2% and export taxes increased by 8.1%.</em><em></em></p>
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Korolewska, Monika. "Samorządowe dochody podatkowe w wybranych państwach Unii Europejskiej." Studia BAS 1, no. 65 (2021): 251–82. http://dx.doi.org/10.31268/studiabas.2021.13.
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The article looks at the issue of local taxation in 22 selected European countries, members of OECD, as well as the European Union member states. The author analyses the importance of local taxes for regional and local governments measured by the share of tax revenues received by these governments as a percentage of GDP and percentage of total tax revenues. She also presents the structure of local tax revenues. The study is based on the OECD revenue and taxes in Europe database.
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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (September 2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.
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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.
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Zhang, Wei-Bin. "Ramsey Taxation in the Solow-Uzawa Growth Model with Public Goods." Review of Politics and Public Policy in Emerging Economies 2, no. 2 (December 31, 2020): 25–38. http://dx.doi.org/10.26710/rope.v2i2.1358.
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This paper examines issues related to optimal taxation similar to those addressed by Ramsey in his celebrated 1927 paper. Rather than determining taxes on commodities with given revenue to minimize the decrement of utility may be minimum in the Ramsey approach, this model determines optimal taxation to maximize utility with revenue as endogenous variable. We analyze optimal taxation in neoclassical growth theory. We introduce a public sector to the Solow-Uzawa neoclassical growth model. The economy is composed of the public, capital goods and consumer goods sectors. Public goods enter into the utility function. The public sector is financially supported by the government’s revenue from taxing consumption of capital goods and consumer goods. We derive the optimal taxation rule and construct the dynamics of the national economy. The model describes nonlinear dynamic interactions among national and sectoral growth, economic structural change, wealth/capital accumulation, and optimal tax rates in perfect competitive markets with the government intervention. We carry out comparative analysis to analyze effects of changes in some parameters on the tax rates and other economic variables.
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Amiralieva, Jamila M., and Aminat F. Shikhmetova. "PROBLEMS OF IMPROVING THE SYSTEM OF DIRECT TAXATION IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/6, no. 120 (2021): 74–83. http://dx.doi.org/10.36871/ek.up.p.r.2021.12.06.010.
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The need for the Russian Federation to reach the level of a developed economy requires improving the system of direct taxation, since the predominance of budget revenues from direct taxes acts as an indicator of the development of the economy. An effectively developed tax system always increases the authority of taxes in the eyes of the population. In the field of the formation of the revenue side of the budget at all levels, direct taxes adopted in our state are of particular interest. The predominance of the share of direct taxes in state budget revenues speaks of a highly developed economy. This dependence determines from a theoretical and practical point of view the relevance of studying the problem of direct taxation, as well as its impact on the efficiency of business entities and the accumulation of funds in the state budget. In our country, one can observe the predominance of the use of indirect taxation. Despite this, receipts from direct taxes to state revenues have recently significantly prevailed. This suggests that the Russian Federation is moving into the cohort of developed countries.