Journal articles: 'Taxation (Indirect)'

1

Lasok, K. P. E. "Indirect Taxation." European Business Law Review 16, Issue 3 (June 1, 2005): 519–32. http://dx.doi.org/10.54648/eulr2005028.

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Атаманчук, Н. І. "Principles of indirect taxation." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(40) (December 10, 2018): 81–85. http://dx.doi.org/10.20535/2308-5053.2018.4(40).194245.

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Атаманчук, Н. І. "Principles of indirect taxation." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(40) (December 10, 2018): 81–85. http://dx.doi.org/10.20535/2308-5053.2018.4(40).194248.

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Truyts, Tom. "Signaling and indirect taxation." Journal of Public Economics 96, no. 3-4 (April 2012): 331–40. http://dx.doi.org/10.1016/j.jpubeco.2011.11.004.

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Thanapornpun, Rungsan, and Pranee Tinakorn. "Indirect taxation in ASEAN." Journal of Development Economics 19, no. 1-2 (September 1985): 199–201. http://dx.doi.org/10.1016/0304-3878(85)90046-x.

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Peitz, Martin, and Markus Reisinger. "Indirect Taxation in Vertical Oligopoly." Journal of Industrial Economics 62, no. 4 (December 2014): 709–55. http://dx.doi.org/10.1111/joie.12059.

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PEARSON, MARK, and STEPHEN SMITH. "1992: Issues in Indirect Taxation." Fiscal Studies 9, no. 4 (November 1988): 25–35. http://dx.doi.org/10.1111/j.1475-5890.1988.tb00329.x.

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Dierickx, I., C. Matutes, and D. Neven. "Indirect taxation and cournot equilibrium." International Journal of Industrial Organization 6, no. 3 (January 1988): 385–99. http://dx.doi.org/10.1016/s0167-7187(88)80019-5.

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Henry, S. G. B., and E. Karakitsos. "INFLATION, UNEMPLOYMENT AND INDIRECT TAXATION." Bulletin of Economic Research 39, no. 1 (January 1987): 29–47. http://dx.doi.org/10.1111/j.1467-8586.1987.tb00230.x.

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Golosov, Mikhail, Narayana Kocherlakota, and Aleh Tsyvinski. "Optimal Indirect and Capital Taxation." Review of Economic Studies 70, no. 3 (July 2003): 569–87. http://dx.doi.org/10.1111/1467-937x.00256.

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Rosenberg, Christoph B. "Indirect taxation in developing economies." Journal of Development Economics 31, no. 1 (July 1989): 213–15. http://dx.doi.org/10.1016/0304-3878(89)90044-8.

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Wang, Leonard F. S., Chenhang Zeng, and Qidi Zhang. "Indirect taxation and undesirable competition." Economics Letters 181 (August 2019): 104–6. http://dx.doi.org/10.1016/j.econlet.2019.05.010.

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Munir, Nasir, Malik Saqib Ali, and Azra Nasir. "Examining the Influence of Direct and Indirect Taxation on Economic Growth: A Case Study of Pakistan." iRASD Journal of Economics 5, no. 4 (December 31, 2023): 1130–46. http://dx.doi.org/10.52131/joe.2023.0504.0184.

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Taxation and expenditure administration represents a significant concern for governments at all levels. Taxation plays a crucial role in the funding and formulation of economic policies. This study undertakes a comparative analysis of Pakistan's direct and indirect taxation systems, their impact on economic progress, and their relationship with inflation. The available data indicate that the impact of indirect taxes on economic growth is more significant compared to that of direct taxes. More precisely, a rise of one percent in indirect taxation results in a corresponding increase of 0.49% in GDP, while direct taxation leads to a GDP increase of 0.22%. Indirect taxes have a greater impact on inflation compared to direct taxes. It is recommended to consider long-term planning, expanding the tax base, reducing tax evasion, and enhancing the efficiency of the tax mix strategy. Indirect taxation has the potential to mitigate wealth inequality and foster economic growth. Tax and monetary policy have the potential to reduce inflation levels.

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Turbina, N. M., T. N. Cheremisina, and N. V. Cheremisina. "ADVANTAGES AND SHORTCOMINGS OF INDIRECT TAXATION." Social - Economic Phenomena and Processes 11, no. 8 (2016): 80–85. http://dx.doi.org/10.20310/1819-8813-2016-11-8-80-85.

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Fanti, Luciano, and Domenico Buccella. "Indirect Taxation, Tax Evasion and Profits." Revista Hacienda Pública Española 242, no. 3 (September 29, 2022): 91–109. http://dx.doi.org/10.7866/hpe-rpe.22.3.4.

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In a duopoly with differentiated products under price competition, this paper analyses the frms’ tax compliance behaviour in the presence of tax evasion to challenge the conventional wisdom that indirect taxes penalise profts. In contrast to the preceding literature, it is shown that indirect taxes can increase frms’ profts. The appearance of this unconventional fnding is more likely when there exists a suffcient competitive pressure in the industry and the effort for detecting evasion is not too strong.

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Serena Sánchez, Eslisabeth. "Indirect taxation of online e-commerce." IDP Revista de Internet Derecho y Política, no. 18 (June 1, 2014): 60. http://dx.doi.org/10.7238/idp.v0i18.2311.

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17

Stern, Nicholas. "UNIFORMITY VERSUS SELECTIVITY IN INDIRECT TAXATION." Economics and Politics 2, no. 1 (March 1990): 83–108. http://dx.doi.org/10.1111/j.1468-0343.1990.tb00024.x.

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18

Sidelnykova, Larysa, and Diana Ostapenko. "Fiscal Efficiency of the Indirect Taxation System in Ukraine." Oblik i finansi, no. 4(98) (2022): 43–50. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-43-50.

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The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify established trends, analyze the issues and develop directions for improving the indirect taxation system during the post-war recovery period. The research methodology is based on the use of generally accepted methods, in particular analytical, complex, statistical, economic-mathematical, dialectical approach, systematic and comparative analysis. Legislative and regulatory acts regulating tax activities in Ukraine, scientific publications and official statistical data served as an information base. The results: Taxes regulated by the Tax Code of Ukraine were classified according to the economic content of the object of taxation. The role of the indirect taxation system in the formation of budgetary resources of Ukraine and the EU member states was determined. Fiscal efficiency indicators of value-added tax, excise tax and customs duties were calculated. The need for more use of the fiscal potential of the indirect taxation system in Ukraine was substantiated. The key aspects of reducing the fiscal efficiency of consumption taxes have been identified. Directions for increasing the fiscal efficiency of the indirect taxation system in Ukraine were proposed.

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Nygard, Odd E., and John T. Revesz. "A literature review on optimal indirect taxation and the uniformity debate." Revista Hacienda Pública Española 218, no. 3 (September 2016): 107–40. http://dx.doi.org/10.7866/hpe-rpe.16.3.5.

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20

Sotnichenko, Оlena. "Current state of indirect taxation in Ukraine." University Economic Bulletin, no. 42 (June 19, 2019): 157–64. http://dx.doi.org/10.31470/2306-546x-2019-42-157-164.

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Relevance of the study. The issue of regulation of the country's economy caused by the simultaneous opening of the borders of Ukraine, liberalization of prices and the lack of a full-fledged system of regulation of commodity flows. It is this aspect, in our opinion, should be decisive when considering the modern indirect taxation as a tool for regulating the economy of Ukraine. Problem statement. The current economic situation in the country necessitates the filling of the budget, which can be done through taxation. It is indirect taxes that entirely burden the shoulders of buyers, because companies include these taxes in the cost of their products. Therefore, it is important to assess the current state of indirect taxation in order to develop an effective fiscal policy. Analysis of recent research and publications. After analyzing scientific works on the problems of research, we can conclude that scientists have made a significant contribution to its solution. In particular, we defined the content of the concept of "indirect taxes" and proposed models for the definition of this concept. A significant contribution to the study of the tax system and indirect taxes in particular have made O. V. Podolska, V. L. Andruschenko, A. I. Krisowaty, Y. B. Ivanov, O. M. Disatnuyk, L. S. Zakharov, O. V. Oserchuk and others. Highlighting the unexplored part of the overall problem. At the present stage of development of the economy of Ukraine, aspects of indirect taxation are not sufficiently developed, their calculation is contradictory, there are many disagreements among scientists in understanding the essence of indirect taxes. There are no clear directions and programs for the development of indirect taxation in order to ensure a perfect fiscal policy of the state. Method of research. In the process of research such General and specific scientific methods of research were applied: system approach, methods of logical generalization and comparison, scientific abstraction, methods of synthesis, logical generalization and analogies. The methodological base of the research consists of scientific works of domestic and foreign scientists and leading experts, analytical materials on the research problem. Purpose of research. Consider the concept of "indirect taxes". Reveal the real state of the problem. To point out ways to improve the situation in order to ensure maximum efficiency of the state's fiscal policy. Show how indirect taxes affect the prices and costs of buyers. Give the classification of indirect taxes. Disclose the positive and negative aspects of indirect taxation. Presentation of the main material of the study. Indirect taxes, in fact, perform and ensure the formation of state budget revenues. When harmonizing the tax legislation of Ukraine with the EU legislation on indirect taxation, it is certainly important to take into account the peculiarities of Ukrainian legal customs in comparison with the Western tradition of law, although unlike other branches of law, the tax law of various legal systems is close to the method of legal regulation. The fiscal role of indirect taxes and incentives at the macro level (introduction of benefits) needs constant regulation and control by the state. Summary. The study reveals the real state of this problem, indicated on the way to improve the situation in order to ensure effective fiscal policy of the state and filling the state budget of Ukraine.

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Ruiz del Portal, X. "On the Direct Versus Indirect Taxation Controversy." Revista Hacienda Pública Española 203, no. 4 (2012): 9–22. http://dx.doi.org/10.7866/hpe-rpe.12.4.1.

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22

Canegrati, Emanuele. "A Probabilistic Voting Model of Indirect Taxation." FinanzArchiv 67, no. 1 (2011): 27. http://dx.doi.org/10.1628/001522111x574173.

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23

Kim, Yu Chan. "Pay to ability principle in indirect taxation." Journal of IFA, Korea 26, no. 1 (February 2010): 115–43. http://dx.doi.org/10.17324/ifakjl.26.1.201002.001.

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24

김희준. "Taxation of Foreign Investment and Indirect Expropriation." KYUNGPOOK NATIONAL UNIVERSITY LAW JOURNAL ll, no. 41 (February 2013): 135–58. http://dx.doi.org/10.17248/knulaw..41.201302.135.

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25

Maynard, R. "INDIRECT TAXATION IN AUSTRALIA—WHERE ARE WE?" APPEA Journal 47, no. 1 (2007): 439. http://dx.doi.org/10.1071/aj06034.

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Despite some effort at tax reform in Australia, industry still has to deal with a number of indirect taxes including: goods and services tax (GST); customs and excise duties; fuel tax credits; payroll and other employment taxes; and, stamp duties.While most of these imposts have been around for some time in one form or another, many changes have occurred in the administration of them—some under the banner of reform or streamlining, some subtle and some extensive.This paper seeks to summarise some of the main indirect tax issues that remain to be resolved or have emerged. For example, GST, which has now been in operation for more than six years, has a number of significant interpretive issues that are yet to be finally determined. The Mining and Energy Industry Partnership Issues Register still lists ‘Supply of Going Concerns: Farm Ins and Farm Outs’ as an unresolved issue. While the main problems are not so much with the ‘going concerns’ side but rather with non-monetary consideration, and tend to be in the hard rock mining sector, there is a renewed focus from both an income tax and GST perspective that has the potential to alter some long-held positions. Managing the petroleum industry’s position through this process will be important. In the case of the Government’s much-heralded fuel tax credits scheme, which has the stated aim of reducing taxes on business inputs, the changes in the early years offer little in the way of reductions for most businesses.

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26

Belan, Pascal, Stéphane Gauthier, and Guy Laroque. "Optimal grouping of commodities for indirect taxation." Journal of Public Economics 92, no. 7 (July 2008): 1738–50. http://dx.doi.org/10.1016/j.jpubeco.2008.01.010.

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27

Erreygers, Guido. "On indirect taxation and weakly basic commodities." Journal of Economics 50, no. 2 (June 1989): 139–56. http://dx.doi.org/10.1007/bf01239123.

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28

Магомедова, М. З. "Analysis and ways to optimize indirect taxation." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 1190–93. http://dx.doi.org/10.34925/eip.2020.117.4.255.

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В настоящее время все большее внимание уделяется процессам, связанным с изучением акцизной деятельности. Именно поэтому в представленной статье проведен анализ основных проблем акцизного налогообложения и направления совершенствования акциза. Currently, more and more attention is paid to the processes related to the study of excise activities. This is why the article analyzes the main problems of excise taxation and the ways to improve the excise tax.

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Yablochnikov, Sergey L., Rosita B. Khapsaeva, and Aslan E. Ikaev. "ANALYSIS OF INDIRECT TAXATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 132 (2022): 177–83. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.02.021.

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Currently, indirect taxes are a significant part of the tax system of almost every state. The mechanism of their collection is unified, but individual elements have specific features, based on the peculiarities of development. The article examines the theoretical aspects related to indirect taxes and fees in the taxation system of the Russian Federation, examines the socio-economic significance of indirect taxes, analyzes the role and dynamics of indirect taxes in the formation of the consolidated budget of the Russian Federation. The authors reveal current problems and suggest ways to improve the system of indirect taxation in the Russian Federation.

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Pavelko, O., O. Osadcha, M. Myronets, Z. Los, M. Koshchynets, and L. Uhryn. "Optimization of forestry indirect and direct taxation in sustainable development conditions." IOP Conference Series: Earth and Environmental Science 1269, no. 1 (November 1, 2023): 012034. http://dx.doi.org/10.1088/1755-1315/1269/1/012034.

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Abstract The indirect and direct taxation mechanism is examined in the article. It is determined that a significant place in total income part of the Ukraine’s state budget is occupied by indirect taxes, but the larger share falls on direct taxes. The structure and dynamics of indirect taxes in budget of Ukraine were carried out. The biggest disadvantages of the taxation existing system are established. It is suggested to add new principles to the legislative principles of taxation, their compliance will strengthen the country’s tax system. The indicators of the tax burden and profitability of three business forestry entities are analyzed. It was established the existence of a closeness between the tax burden and the financial results of forestry companies via using the coefficients of correlation and determination. Ways to improve indirect and direct taxation in Ukraine in terms of some indirect taxes are proposed (VAT, excise tax and toll). The problems of applying the environmental tax in Ukraine are identified and ways to eliminate them are suggested. The new formula for calculating the single forest tax is developed. The advantages of its use are substantiated.

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Karceski, Steven M. "Efforts to tax carbon in Washington State." PLOS Climate 1, no. 10 (October 5, 2022): e0000076. http://dx.doi.org/10.1371/journal.pclm.0000076.

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This paper explores the determinants of carbon taxation by focusing on recent efforts to tax carbon in Washington State. The paper identifies citizen demand, energy interests, and tax structure as possible factors in the emergence of carbon taxation. Washington has relatively high demand for climate action, and is unique with respect to its high reliance on indirect taxation and its low level of local fossil fuel interests. I argue this context, especially the high reliance on indirect taxation, makes taxation more appealing than other carbon pricing alternatives. I then test whether local tax structure shapes preferences for carbon taxation using county level opinion data. I find evidence that support for carbon taxation is higher in states with higher gasoline taxes, but no effect from sales and sin taxes. I conclude summarizing various accounts of each initiative’s failure, and highlight a few lessons from the efforts to tax carbon in Washington state.

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32

SOLDATOS, Gerasimos T. "Indirect Tax Incidence under Inelastic Underground Economy Demand." Journal of Economics and Behavioral Studies 7, no. 3(J) (June 30, 2015): 56–62. http://dx.doi.org/10.22610/jebs.v7i3(j).582.

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This paper demonstrates theoretically that a profit tax does not affect the distribution of the firmâ€™s operations between the official and the underground economy. Or, if the firm was initially operating only officially, direct taxation of its business would not be a reason to go underground. Indirect taxation in the form of a sales tax does influence an already existing mix of official and underground activities, favoring the latter. And, it does constitute a reason to â€œgo undergroundâ€ for an otherwise fully official business. This is a thesis robust to market structure changes and to introducing tax evasion in the usual sense, provided the underground demand is inelastic. The tax authority can still collect the planned tax revenue through a combination of a cash-flow tax with indirect taxation, under only consumersurplus loss by the underground customer.

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Netswera, Fulufhelo G., and Collins C. Ngwakwe. "Rethinking the erosional effect of indirect taxes on individual income." Corporate Ownership and Control 11, no. 1 (2013): 383–88. http://dx.doi.org/10.22495/cocv11i1c4art2.

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This paper examines the erosional effect of indirect taxes on individual incomes of South African citizens. A focus on taxation and the pervasion of indirect taxation in particular has become important given growing income inequality, unemployment and poverty amongst South Africans. The methodological approach utilised in this paper is rooted in reviews and use of hypothetical salaries to assess the erosional effect of indirect taxation on such salaries. The paper finds that although richer individuals may pay greater indirect taxes than poorer individuals; as a proportion of income however, poorer individuals spend higher proportion of their income on indirect taxes than richer individuals. This connotes therefore the lack of desired progressivity that should be implicit in South African indirect tax system. South Africa is among countries with the highest income inequality in the world. The implication of this research finding is that indirect taxes may exacerbate income inequality and work against the government vision of “better life for all” and in particular worsen the state of the poor class. The paper concludes that achieving effective reduction of income inequality and economic transformation in South Africa would require exempting individuals below certain threshold of income from paying some indirect taxes.

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Perkins, J. O. N. "Macroeconomic Effects of a Switch to Indirect Taxes: Some Evidence from the UK and the EC." Economic and Labour Relations Review 3, no. 1 (June 1992): 36–47. http://dx.doi.org/10.1177/103530469200300103.

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This paper considers the evidence from simulations with major econometric models of the UK and EC relating to the effects on the main macroeconomic variables of a switch towards indirect taxation. The conclusion from this evidence is that a switch from income tax towards indirect taxation tends to increase the price level, the rate of inflation, the current account deficit, and the public sector borrowing requirement, and to reduce the country's net wealth, at any given level of real GDP. One especially important conclusion is that the increase in inflation is significantly due to the cut in income tax, and not only to the effects of the rise in indirect taxation; and that the effects on inflation of the cut in income tax tend to last longer than those of the rise in indirect taxation. If the government of the country making the switch in taxation tries to hold down the consequently higher inflation and the rise in the current account deficit by reducing economic growth, the adverse economic effects will be correspondingly greater — and this appears to be what happened in both Britain and New Zealand, the two OECD countries that have made a marked shift in tax structure in this direction over the past decade.

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Chuzhmarova, Svetlana I., and Andrey I. Chuzhmarov. "The effect of value added tax and excise taxes on the oil and gas sector in the northern region of Russia on budget revenue formation." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 231–55. http://dx.doi.org/10.21684/2411-7897-2020-6-1-231-255.

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The main purpose of this article lies in providing the results of theoretical and practical studies of indirect taxation of the oil and gas sector of the northern region (in this case, the Komi Republic) and its role in the formation of budget tax revenues. The research novelty involves the development of the theory of taxation of environmental management and the justification of the need to develop a regional tax policy in order to strengthen its influence on the formation of tax revenues of the budget of the northern region. The theoretical and practical significance of the study lies in fixing the current problems in this sphere. The theory and methodology of this study is based on the theories of taxation of environmental management and the regional economy. To achieve this goal, the authors have employed the methods of dynamic and static analysis of the effectiveness of indirect taxation of the oil and gas sector. The hypothesis of the study determined the absence of dependence on the growth of production and sales of hydrocarbons and indirect taxes from the oil and gas sector to the consolidated budget of the northern region. To confirm this hypothesis, the authors have studied theoretical approaches to the taxation of value added tax and excise taxes of the oil and gas sector, analyzed the changes in hydrocarbon production volumes as an objective basis for taxation, and defined the role of indirect taxation of the oil and gas sector in the formation of the federal and consolidated budgets of the northern constituent entities of the Russian Federation. For the distinguished problems, practical recommendations are provided. The authors highlight the necessity of using indirect taxation as an instrument of regional tax policy, as well as strengthening the influence of value added tax and excise taxes on the oil and gas sector of the northern region of Russia on the formation of budget revenues.

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Kuruppuarachchi, Ajward, and Kumara. "DISTRIBUTIONAL INCIDENCE OF INDIRECT TAXATION: AN EMPIRICAL REVIEW." Journal of Accountancy & Finance 9, no. 2 (May 2, 2023): 236–55. http://dx.doi.org/10.57075/jaf922210.

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In this article, we reviewed the published Research works on indirect tax incidence, which describes the way of distributing indirect tax burden among households, and the purpose of this review is to identify the distributional impact of the burden of indirect tax on different groups, such as income groups, expenditure groups, commodity groups, and demographic groups, etc. The process of systematic review has been implemented in order to search, select, appraise, synthesize, and report the findings of previous studies. A government's revenue depends on several sources. Among them, indirect taxes are used as a major form of collecting government revenue, especially in developing countries. We observed major findings that there is a regressive type picture of the overall indirect tax system, which mainly impacts the vulnerable groups in a country. Indirect taxes will be paid by every household irrespective of income level. Even though the incidence theory of taxation describes the burden of indirect tax distributed among producers and consumers as per the elasticity of demand and supply, that would not happen practically. The imposition of indirect taxes leads to an increase in raw materials, then increase the cost of production and ultimately increases the price level of the country, which creates cost-push inflation. The entire portion of the indirect tax will be shifted to the end consumer. The increase in indirect taxes will be led to a rise in the tax burden on households. The burden of indirect taxation highly damages the living standards of the low-income groups in a country, especially due to the consumption tax. Households that are earning low incomes will be paid a relatively higher portion of indirect taxes than the households that have higher incomes. Past researchers have emphasized the importance of eliminating the consumption taxes on essential and most sensitive commodities, which are mostly consumed by the poor income groups.

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Shvabii, Kostiantyn, and Olexsandr Chyrva. "THE ACTUAL DEVELOPMENT TRENDS OF INDIRECT TAXATION’ SYSTEM IN UKRAINE." Problems and prospects of economics and management, no. 3(31) (2022): 150–62. http://dx.doi.org/10.25140/2411-5215-2022-3(31)-150-162.

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The article examines the latest trends in the development of the indirect taxation system in Ukraine. This is due to the fact that in the last few years there have been certain structural shifts in the system of indirect taxation and changes in tax legislation as a reaction to external negative shocks (the COVID-19 pandemic and full-scale military aggression against Ukraine). In view of this, the purpose of this work is to assess the latesttrends in the development of the indirect taxation system in Ukraine, taking into account the impact on the state budget revenues and the state finance system as a whole of such factors as the COVID-19 pandemic and the full-scale military aggression of the Russian Federation in Ukraine, which allows to determine the strong and weaknesses of the domestic indirect taxation system.The conducted study testifies to the significant impact of external negative shocks on the structure of tax revenues from the payment of indirect taxes. Revenue volumes have decreased significantly, despite the fact that it is indirect taxes that act as fiscal stabilizers for the public finance system. In particular, there was a trend of increasing structural disparities both in theindirect taxation system and the tax system in general.It is shown that some tax innovations related to the full-scale military aggression against Ukraine are appropriate and allowed to stabilize the situation in the economy and society. Meanwhile the results of the analysis of most of the tax reforms during martial law indicate their excessive liberalization. Some of the considered changes did not bring the desired regulatory effect, but instead created threats to the fiscal security of the state and prerequisites for abuse by non-compliant taxpayers.It was concluded that it is necessary to further increase the efficiency of the functioning of the indirect taxation system of Ukraine by improving the electronic VAT administration system and implementing the Track&Trace system for the excise tax payment control system.

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BERAMENDI, PABLO, and DAVID RUEDA. "Social Democracy Constrained: Indirect Taxation in Industrialized Democracies." British Journal of Political Science 37, no. 4 (September 18, 2007): 619–41. http://dx.doi.org/10.1017/s0007123407000348.

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The determinants of the welfare state have received a great deal of attention in the comparative political economy literature. An analysis of the role that indirect taxation plays in the politics of advanced industrial societies is, however, missing. This article demonstrates that a full understanding of the links between redistribution, social democracy and corporatism is impossible without a closer look at indirect taxation. Conventional wisdom is questioned and it is shown that social democratic governments in corporatist environments find themselves in a paradoxical situation. They need to support the welfare state by relying upon a fundamentally regressive policy instrument: indirect taxation. It is also shown that social democratic governments can minimize the use of consumption taxes as part of their redistributive strategy only in non-corporatist settings. In exploring these issues, this article illuminates alternative routes for the pursuit of equality in a context of declining corporatist arrangements.

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Айгумова, Г. И., and В. Т. Шамсиева. "Modern problems of indirect taxation in the Russian Federation." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 179–81. http://dx.doi.org/10.34925/eip.2021.133.8.030.

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Статья посвящена исследованию современных проблем косвенного налогообложения в Российской Федерации. Косвенные налоги являются средством регулирования социальноэкономического развития страны. Дано краткое описание косвенных налогов и особенностей их функционирования на современном этапе развития. Представлена динамика структуры доходов федерального бюджета за 2016-2020 годы и проанализирована статистика косвенных налогов. Изучаются основные проблемы косвенного налогообложения и пути их влияния на экономическую политику государства. Определены основные направления развития косвенного налогообложения и пути их реализации в современных условиях. The article is devoted to the study of modern problems of indirect taxation in the Russian Federation. Indirect taxes are a means of regulating the socio-economic development of the country. A brief descriptionof indirect taxes and the features of their functioning at the present stage of development is given. The dynamicsof the structure of federal budget revenues for 2016-2020 is presented and the statistics of indirect taxes are analyzed. The main problems of indirect taxation and the ways of their impact on the economic policy of the state are studied. The main directions of the development of indirect taxation and their ways of implementation in modernconditions are determined.

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PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

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The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

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Honcharenko, Iryna, Nataliia Dudchenko, and Viktoriia Zhuk. "PARTICULARITIES OF INDIRECT TAXATION IN COUNTRIES OF THE EU." Financial and credit activity problems of theory and practice 3, no. 50 (June 30, 2023): 42–51. http://dx.doi.org/10.55643/fcaptp.3.50.2023.4018.

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Modern business conditions require the formation of new management tools, particularly in the financial sphere. Under such conditions, the issue of effective taxation is gaining special relevance. Traditionally, the tax system of any country consists of direct and indirect taxes. In recent years, issues related to managing indirect taxes – such as VAT, GST, customs and excise duties – have risen on the corporate agenda. However, there is currently no universal model for the ratio of direct and indirect taxes, because there are a significant number of factors that affect the level of budget filling and payment administration.The article is devoted to the study of indirect taxation in EU countries. Indirect taxes are an increasingly essential source of revenue for governments worldwide. Indirect taxes are generally simple, both for the government to levy and collect since they are applied broadly and automatically included in purchases. This does not mean that these taxes are transparent. Gross receipts taxes lead to tax pyramiding, while sales taxes are clearly marked on invoices and receipts.Indirect taxes, like value-added taxes (VAT) and retail sales taxes, can be neutral because they have little effect on consumer behaviour and apply to all business models the same. Indirect taxes like excise taxes are not neutral because they target specific industries and activities, like cigarettes and alcohol.The article examines the types of indirect taxes, the main trends in the formation of indirect taxation, and its legal regulation in EU countries. It was determined that taxes on production and imports (indirect taxes) and imports accounted for 13.8% of GDP. Based on the results of the study, the main areas of harmonization of indirect taxes in Europe were formed.

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Esmaeel, Ezat Sabir. "The impact of direct-indirect taxation on consumer." IOSR Journal of Engineering 03, no. 6 (June 2013): 08–13. http://dx.doi.org/10.9790/3021-03620813.

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Rukina, S. N., and I. P. Denisova. "Improvement of indirect taxation in the Russian Federation." International Accounting 20, no. 20 (October 27, 2017): 1213–22. http://dx.doi.org/10.24891/ia.20.20.1213.

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Creedy, John, and Catherine Sleeman. "Indirect Taxation and Progressivity: Revenue and Welfare Changes." FinanzArchiv 62, no. 1 (2006): 50. http://dx.doi.org/10.1628/001522106776667031.

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van den Berg, Richard, and Daniel Russell. "Turgot’s calculations on the effects of indirect taxation." European Journal of the History of Economic Thought 27, no. 6 (July 13, 2020): 983–1010. http://dx.doi.org/10.1080/09672567.2020.1790622.

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Mujumdar, Sudesh, and Debashis Pal. "Effects of indirect taxation in a mixed oligopoly." Economics Letters 58, no. 2 (February 1998): 199–204. http://dx.doi.org/10.1016/s0165-1765(97)00264-4.

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Jensen, Sissel, and Guttorm Schjelderup. "Indirect taxation and tax incidence under nonlinear pricing." International Tax and Public Finance 18, no. 5 (March 25, 2011): 519–32. http://dx.doi.org/10.1007/s10797-011-9167-y.

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Vetter, Henrik. "Indirect Taxation of Monopolists: A Tax on Price." Economics: The Open-Access, Open-Assessment E-Journal 7, no. 2013-6 (2013): 1. http://dx.doi.org/10.5018/economics-ejournal.ja.2013-6.

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GUIEU, PIERRE, and CLAIRE BONNET. "Completion of the Internal Market and Indirect Taxation." JCMS: Journal of Common Market Studies 25, no. 3 (March 1987): 209–22. http://dx.doi.org/10.1111/j.1468-5965.1987.tb00291.x.

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M. V., Maruthi. "A Comprehensive Analysis Of Goods And Services Tax (GST) In India." International Review of Business and Economics 4, no. 2 (2020): 62–69. http://dx.doi.org/10.56902/irbe.2020.4.2.58.

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The Goods and Services Tax (GST), implemented on July 1, 2017, is regarded as a major taxation reform till date implemented in India since independence in 1947. GST was planned to be implemented in April 2010, but was postponed due to political issues and conflicting interest of stakeholders. It is a comprehensive tax system that will subsume all indirect taxes of states and central governments and unified economy into a seamless national market. The primary objective behind development of GST is to subsume all sorts of indirect taxes in India like Central Excise Tax, VAT/Sales Tax, Service tax, etc. and implement one taxation system in India. The GST based taxation system brings more transparency in taxation system and increases GDP rate from 1% to 2% and reduces tax theft and corruption in country. The paper highlighted the background of the taxation system, the GST concept along with significant working, comparison of Indian GST taxation system rates with other world economies, and also presented in-depth coverage regarding advantages to various sectors of the Indian economy after levying GST and outlined some challenges of GST implementation.

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Journal articles on the topic 'Taxation (Indirect)'

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