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Artículos de revistas sobre el tema "Taxation"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 9 de junio de 2025

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1

Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (January 28, 2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses Ministering Office Pratama Baubau year 2014. To show observational result that KPP Pratama Baubau has performed taxation income accounting with accrual basis bases prevailing order, which is PP 71 years 2010 and ruling supporting another. Taxation income is admitted while its appearance commanding rights on propertied taxation. Taxations propertied registry be performed according to Accounting Default journals Institutions. Taxations Propertied reporting KPP Pratama Baubau is presented in Budget Realization Reporting and Operational Reporting. This research result is expected Commanding that make ready qualified Man Resource optimal ala and ready deep implemented accounting gets accrual basis so will result qualified Government Financial Statement and gets can be accounted.Keywords: Taxation, Accounting income gets accrual basis

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2

Arzu Jabbarov, Rahman. "INTERNATIONAL DOUBLE TAXATION: DSOUBLE TAXATION AGREEMENTS (DTA)." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 328–32. http://dx.doi.org/10.36719/2663-4619/65/328-332.

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As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance

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3

Biernacki, Krzysztof. "The VAT in the bank system." Journal of Governance and Regulation 2, no. 3 (2013): 14–18. http://dx.doi.org/10.22495/jgr_v2_i3_p2.

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The bank system in the European Union plays an important role as a significant sector of the economy. Implementing in the last century -VAT exemption also for services performed by banks generates extra tax inflows, but decreases international competitiveness of this sector. However, VAT is a perfect consumption tax, alternatives were created for banks’ services taxation. As the paper shows, many of them are used in other then EU countries and provide smaller distortions in taxation. The aim of this article is to shortly present the dominant model of VAT taxation in the EU with a particular reference to banks’ services and describe an alternative method of taxating them. The analysis will also refer to introducing a new Financial Transaction Tax since 2014.

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4

Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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5

Hetzner, Marc A., and Paul F. Lindemann. "Taxation." Indiana Law Review 18, no. 1 (January 1, 1985): 389–416. http://dx.doi.org/10.18060/2625.

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6

Harrington, Deborah L. "Taxation." Journal of Business & Finance Librarianship 8, no. 3-4 (March 2003): 281–90. http://dx.doi.org/10.1300/j109v08n03_15.

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7

Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.

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8

Kay, John. "Taxation." Public Money & Management 8, no. 1-2 (March 1988): 6–7. http://dx.doi.org/10.1080/09540968809387450.

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9

Slemrod, Joel B. "Free trade taxation and protectionist taxation." International Tax and Public Finance 2, no. 3 (1996): 471–89. http://dx.doi.org/10.1007/bf00872778.

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10

Josheski, Dushko, and Tatjana Boshkov. "BEQUEST TAXATION, ESTATE TAXATION, LAND TAXATION, OPTIMUM TOWN, HENRY GEORGE THEOREM AND CAPITAL TAXATION: A SURVEY." Yearbook - Faculty of Tourism and Business Logistics 1 (2021): 58–78. http://dx.doi.org/10.46763/ybftbl211058j.

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11

Pidlypna, Radmila, Lesya Rybakova, and Еріка Yuhas. "Peculiarities of taxation of commercial banks in Ukraine." Market Relations Development in Ukraine 92, no. 4(275) (June 21, 2024): 5–10. https://doi.org/10.5281/zenodo.12207871.

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The subject of the study is the peculiarities of taxation of commercial banks in Ukraine.The purpose of the study is to determine the specifics of taxation of banking transactions.Research methods. The work uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of summarizing data.Work results. The article describes the main types of taxation of banks. The main aspects of taxationof commercial banks in Ukraine are outlined. The peculiarities of taxation of banking transactions areconsidered.Conclusions. Taxation of banking institutions is an important component of the country’s financialsystem. Taxes paid by banks are an important source of income for the state budget and are of greatimportance for the stability of the country’s financial system. It is about taxation of banks’ profits, value–added tax on the operations of banking institutions, as well as special taxes introduced to regulatethe financial services market. It is important to take into account international taxation standardsand ensure an adequate level of competitiveness for Ukrainian banks compared to other countries.Taxation of banks should also be transparent and fair to avoid tax evasion and ensure compliancewith the law. Violation of taxation rules can negatively effect on trust in the banking system and createrisks for the country’s financial stability. The mechanism of taxation of commercial banks in Ukraineis complex and multifaceted. Taxation of banks includes a number of taxes and fees that are collectedfrom banking institutions on the territory of Ukraine. The main taxes that apply to banks are incometax, value added tax, special banking tax and other mandatory payments. Income tax is one of the mostimportant types of taxation of banks, as it is levied on the profit obtained from financial activities. Valueadded tax is another important element of taxation of banks, as they are subject to taxation at therate of 20% according to the legislation of Ukraine. A special tax on banking activity is established toregulate the financial system and ensure the stability of the banking sector. This tax is levied on banksfor their assets and liabilities. Also, the taxation of banks may include other mandatory payments thatmay be established by legislation or the market regulator. Taking into account all these aspects of thetaxation of banks by the Ukrainian financial system allows to ensure the stability and efficiency of thefunctioning of banks in the country. Only by taking into account all aspects of taxation, it is possible toensure the development of the financial system and support the competitiveness of Ukrainian bankson the international market. Taxation of banking transactions is a complex issue that requires carefulstudy and analysis. For the correct taxation of such operations, it is necessary to know the specificsof the financial activities of banks, their financial reports and fiscal accounting data. One of the main features of taxation of banking transactions is the presence of specific tax rules for banks. An importantfeature is the interaction of banks with fiscal authorities and compliance with legislation in the field oftaxation. Banks must submit reports on their financial activities on time and correctly, taking intoaccount all necessary tax requirements. It is also important to consider international standards andagreements in the field of taxation. Compliance with tax legislation and reporting allows you to avoid taxrisks and ensure the stability of the bank’s financial condition.Keywords: banks, taxation, market, competitiveness, finance

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12

Manta, Eduard Mihai, Adriana Ana Maria Davidescu, Maria Cristina Geambasu, and Margareta Stela Florescu. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results." Management & Marketing 18, s1 (December 1, 2023): 355–83. http://dx.doi.org/10.2478/mmcks-2023-0019.

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Abstract The investigation and exploration of the general fiscal field with emphasis on “direct taxation” through the analysis of the published scientific literature, looking at the conceptual, intellectual, and collaborative structure while highlighting the future research directions is aiming to visualize the prevailing knowledge structure in order to help the future researchers and research clusters. A sample of 557 documents was extract from the Web of Science platform for the 1954 - 2022-time range and a bibliometric analysis was applied as a quantitative technique to investigate the scientific literature. The main questions for which this study could offer an answer are: Are there emerging subfields or topics within direct taxations research? Which authors have made significant contributions to the study of direct taxation? But what are the most influential and frequently cited publications? How has the research on direct taxations evolved over time in terms of publication trends? Is there any geographical concentration of research in this area? Which collaborative partnerships are standing out?

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13

Tauhid Syukur, Alam. "Strategies and Public Policies for Economic Recovery Post-Pandemic: The Role of Taxation According to Qualitative Studies." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (March 31, 2024): 496–509. http://dx.doi.org/10.57178/atestasi.v7i1.809.

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This qualitative synthesis investigates the role of taxation in post-pandemic economic recovery, aiming to provide insights into effective policy strategies. Drawing upon a systematic review of qualitative literature from diverse disciplines such as economics, public policy, and taxation theory, the study explores the multifaceted nature of taxation's impact on recovery trajectories. Methodologically, the research employs thematic analysis to identify key themes and patterns emerging from the literature. The findings highlight taxation's critical role as a revenue-generating mechanism for governments facing fiscal deficits post-pandemic. Moreover, the study elucidates taxation's redistributive function in mitigating income inequality and promoting social cohesion through progressive tax policies. Tax incentives emerge as crucial tools for stimulating investment and innovation, fostering economic dynamism amidst recovery efforts. However, caution is advised against onerous tax regimes that may impede economic growth. Overall, the research underscores the importance of adopting a balanced and forward-thinking approach to tax policy design, considering the diverse needs and challenges facing economies in the aftermath of the pandemic.

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14

Lee, Dwight R., and Walter S. Misiolek. "Substituting pollution taxation for general taxation: Some implications for efficiency in pollutions taxation." Journal of Environmental Economics and Management 13, no. 4 (December 1986): 338–47. http://dx.doi.org/10.1016/0095-0696(86)90004-5.

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15

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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16

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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17

Ismer, Roland, and Julia Ruß. "What Is International Double Taxation?" Intertax 48, Issue 6/7 (June 1, 2020): 555–64. http://dx.doi.org/10.54648/taxi2020052.

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With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. This contribution presents the main approaches in the scholarly literature and demonstrates that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants. International double taxation, dispute resolution directive, juridical double taxation, economic double taxation, virtual double taxation, intertemporal double taxation, credit method, exemption method, single taxation, double non-taxation.

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18

Devol, Valerie R. "Taxation Update." American Indian Law Review 30, no. 2 (2005): 397. http://dx.doi.org/10.2307/20070763.

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19

Williamson, Vanessa. "Radical Taxation." Dissent 69, no. 3 (June 2022): 79–85. http://dx.doi.org/10.1353/dss.2022.0065.

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20

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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21

Üniversitesi AVRUPA TOPLULUĞU ENSTİTÜSÜ, Marmara. "TAXATION POLICY." Marmara Üniversitesi Avrupa Topluluğu Enstitüsü Avrupa Araştırmaları Dergisi 2, no. 1&2 (2015): 205–16. http://dx.doi.org/10.29228/mjes.364.

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22

Darby, Joseph J. "Confiscatory Taxation." American Journal of Comparative Law 38 (1990): 545. http://dx.doi.org/10.2307/840558.

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23

Izvoranu, Anca Marina, and Henriette Cristiana Călin. "Land taxation." Proceedings of the International Conference on Business Excellence 13, no. 1 (May 1, 2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the commitments they have since they are owner of agricultural land. At the same time, the information resources landowners would need to help understand and overcome the tax obstacles that they live when they want to grow through acquisitions or expansions, will be considered. Taxes, as part of fiscal policy, part of the economic policy, are established instruments, considering the level of development and the state national economy. That’s why they differ from one country to another, relative to their level of development. In low-developed countries, a smaller redistribution of the Gross Domestic Product of Taxes is observed, through the state budget, to the situation of the developed countries.

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24

Dastane, S. R., and Saili Belsare. "Agricultural Taxation." Journal of Commerce and Management Thought 5, no. 2 (2014): 217. http://dx.doi.org/10.5958/j.0976-478x.5.2.016.

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25

Boadway, Robin, Martin Feldstein, and Alan J. Auerback. "Capital Taxation." Canadian Journal of Economics 18, no. 1 (February 1985): 222. http://dx.doi.org/10.2307/135130.

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26

Smith, Alan D., and William T. Rupp. "Cyberspace Taxation." Services Marketing Quarterly 24, no. 1 (September 2002): 61–75. http://dx.doi.org/10.1300/j396v24n01_05.

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27

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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28

Berry, James N., and W. Stanley McGreal. "Taxation allowances." Journal of Property Finance 7, no. 3 (September 1996): 71–80. http://dx.doi.org/10.1108/09588689610127163.

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29

Stantcheva, Stefanie. "Dynamic Taxation." Annual Review of Economics 12, no. 1 (August 2, 2020): 801–31. http://dx.doi.org/10.1146/annurev-economics-100119-013035.

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This article reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents’ heterogeneous abilities to earn income are private information and evolve stochastically over time. Dynamic taxes are not restricted ex ante and are set for redistribution and insurance considerations. Capital is taxed only in order to improve incentives to work. Human capital is optimally subsidized if it reduces posttax inequality and risk on balance. The Ramsey approach specifies ex ante restricted tax instruments and adopts quantitative methods, which allow it to consider more complex and realistic economies. Capital taxes are optimal when age-dependent labor income taxes are not possible. The newer and tractable sufficient statistics approach derives robust tax formulas that depend on estimable elasticities and features of the income distributions. It simplifies the transitional dynamics thanks to a newly defined criterion, the utility-based steady-state approach, which prevents the government from exploiting sluggish responses in the short run. Capital taxes are here based on the standard equity-efficiency trade-off.

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30

MCGUIRE, M. "Discriminatory taxation." Aesthetic Surgery Journal 25, no. 3 (May 2005): 273–74. http://dx.doi.org/10.1016/j.asj.2005.04.002.

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31

Cottarelli, Carlo, and Michael Keen. "Global taxation." Global Social Policy: An Interdisciplinary Journal of Public Policy and Social Development 11, no. 1 (April 2011): 15–18. http://dx.doi.org/10.1177/1468018110392195d.

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32

Saxby, S. "IP taxation." Computer Law & Security Review 21, no. 3 (January 2005): 276. http://dx.doi.org/10.1016/j.clsr.2005.01.009.

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33

Rizzo, Mario J., Richard A. Epstein, and David Schmidtz. "JUSTIFYING TAXATION." Social Philosophy and Policy 39, no. 1 (2022): 1–10. http://dx.doi.org/10.1017/s0265052523000080.

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34

Shakow, David J. "Taxation without Realization: A Proposal for Accrual Taxation." University of Pennsylvania Law Review 134, no. 5 (June 1986): 1111. http://dx.doi.org/10.2307/3312007.

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35

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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36

II, William F. Shughart, Robert D. Tollison, and Richard S. Higgins. "Rational Self-Taxation: Complementary Inputs and Excise Taxation." Canadian Journal of Economics 20, no. 3 (August 1987): 527. http://dx.doi.org/10.2307/135393.

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37

Lopez-Garcia, Miguel-Angel. "When) is Consumption Taxation Equivalent to Wage Taxation ?" Public Finance Review 25, no. 1 (January 1997): 83–101. http://dx.doi.org/10.1177/109114219702500105.

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38

Haffner, Marietta, and Sien Winters. "Homeownership taxation in Flanders: moving towards ‘optimal taxation’?" International Journal of Housing Policy 16, no. 4 (November 23, 2015): 473–90. http://dx.doi.org/10.1080/14616718.2015.1085214.

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39

Ábrahám, Árpád, Sebastian Koehne, and Nicola Pavoni. "Optimal income taxation when asset taxation is limited." Journal of Public Economics 136 (April 2016): 14–29. http://dx.doi.org/10.1016/j.jpubeco.2016.02.003.

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40

Hansen, Gary, and Selahattin İmrohoroğlu. "Replacing income taxation with consumption taxation in Japan." Journal of the Japanese and International Economies 48 (June 2018): 15–28. http://dx.doi.org/10.1016/j.jjie.2017.10.001.

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41

Evtushenko, N. O. "Taxation risks and the system of their management." Bulletin of the Dnipropetrovsk University. Series: Management of Innovations, no. 6 (March 16, 2016): 68–77. https://doi.org/10.15421/191607.

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The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors’ research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the essence and the original sources of risk; 2) analysis, evaluation and description of the risk; 3) methods of minimizing risks; 4) monitoring of measures of prevention and counteraction of risk. It is proven that the method of systematization of the taxpayers is applied according to the standards for determining the taxation risks in the system of their management. This approach will allow implementing into practice a new strategy of organization of the control and revision work with significant reduction in the cost of implementation of planned inspections. It is stressed that the taxation risks should be considered as a scientific basis for the design of the criterion of the efficiency of creating systems of national taxation security. Like any risk, taxation risks must not be identified only, but kept to a minimum. To do this, it is advisable to apply a taxation risks management system as a set of certain methods, procedures and activities. The use of human capital and information software will provide for reaching the necessary level of efficiency. The application of a systematic approach in the theory and practice of taxation will help to anticipate the negative consequences of the impact of the external environment; will contribute to the efficient monitoring of the risks and their practical management. The fiscal service may increase the amount of tax revenue to the budget by reducing tax abuses (tax evasion). This, in turn, will promote the exit of the economy out of the shadow. Scientific novelty of the research is in the deepening and determining the nature and the essence of taxation risks, as well as the substantiation of conceptual bases of the efficiency of their management through the implementation of a systematic approach. Adopting a systemic approach will allow fiscal services to efficiently manage taxation risks. A promising area of research is to review regulating documentation of the state fiscal service on the basis of a systematic approach and consideration of taxation risk as a measurement of results of human capital performance and imperfect information provision.

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42

Li, Qiuyi. "Paradigm Shift: International Taxations Move from Double Taxation Remedies to the Battle Against Aggressive Tax Planning." Advances in Economics, Management and Political Sciences 76, no. 1 (April 18, 2024): 171–77. http://dx.doi.org/10.54254/2754-1169/76/20241612.

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The globalization of the economy has sparked a tax competition among nations, leveraging low tax rates to attract investments and inadvertently fostering international tax avoidance and transfer pricing. This dynamic, intensified by the digital economy's ascent, has inflicted economic losses on both resident and source countries. The conventional "permanent establishment" criterion, now rendered obsolete by online business operations, facilitates tax evasion by international corporations. Recognizing the urgency for change, the international tax system has shifted focus from eliminating double taxation to confronting aggressive tax planning. This essay critically analyzes this paradigm shift, primarily emphasizing the move from preventing double taxation to avoiding double non-taxation. Two pivotal considerations drive this transformation: equitable sharing of benefits from multinational corporations among involved countries and collaborative efforts to prevent dual taxation. Delving into Tax Challenges Arising from the Digitalization of the Economy, including Global Anti-Base Erosion Model Rules (Pillar Two) and the OECD/G20 Inclusive Framework on BEPS, the essay examines causes and consequences of double taxation and scrutinizes reasons and repercussions of double non-taxation resulting from aggressive planning. The analysis unveils the main elements and impacts of the international tax system reform, shedding light on both its strengths and shortcomings. This essay provides a concise yet comprehensive understanding of the evolving global economic landscape and the imperative changes in international taxation, offering insights into the critical nuances of the reformed framework.

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43

Sugihyanty, Eneng Sugihyanty, Safri, and Ahmad Faisal. "Rethinking Tax Systems for Sustainable Development Goals." Sinergi International Journal of Economics 3, no. 2 (April 21, 2025): 108–19. https://doi.org/10.61194/economics.v3i2.647.

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Taxation plays a pivotal role in advancing sustainable development goals (SDGs), yet its implementation faces several systemic challenges. This narrative review aims to explore the effectiveness of tax policies in supporting SDGs through the lenses of environmental taxation, fiscal incentives, progressive tax reforms, and digital transformation. A qualitative review method was employed to synthesize findings from recent empirical and comparative studies, focusing on the interaction between taxation mechanisms and sustainability outcomes. The results highlight that environmental taxes effectively reduce carbon emissions and promote energy efficiency, while fiscal incentives drive investments in renewable energy by alleviating financial constraints. Progressive taxation contributes to income redistribution and social justice, particularly in low- and middle-income countries. Furthermore, institutional quality and good governance are crucial in enhancing the success of fiscal strategies, with countries exhibiting stronger institutions achieving higher efficiency and compliance. The digitalization of tax systems, including AI-enabled tax education, further improves transparency and public trust. Despite these benefits, challenges such as tax system complexity, coordination failures, and data limitations hinder the optimal realization of taxation’s potential. Thus, the study recommends integrated policy reforms, enhanced public engagement, and further interdisciplinary research to strengthen tax systems as instruments for sustainable development. These insights provide a strategic foundation for policymakers aiming to align fiscal systems with the global SDG agenda.

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44

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

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

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45

Dominik Tschinkl, Nathalie Weikert, and Dirk Kiesewetter. "THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION." Copernican Journal of Finance & Accounting 10, no. 4 (February 27, 2022): 159–79. http://dx.doi.org/10.12775/cjfa.2021.020.

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This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation have identical net payoffs, which should induce the same decisionmaking patterns. However, we find that these expectations only apply to the treatments No Tax and Immediate Taxation. The participants in the Deferred Taxation treatment show a significantly weaker preference for saving which hints at a misperception of this form of taxation. This result also has political implications as many OECD countries try to incentivize voluntary saving for retirement through deferred taxation. In the experiment, however, this type of taxation leads to less saving than an economically equivalent immediate taxation of savings. Furthermore, the paper shows that individuals only partially recognize the advantages of immediate or deferred taxation compared to a classic income tax. While the periodic yield is tax exempt in systems of immediate or deferred taxation, it is taxable under a classical income tax. The latter should have a negative effect on saving decisions. However, these theoretical predictions do not hold in our experiment.

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46

Krause, Alan. "Generational incidence of savings taxation versus capital-income taxation." International Journal of Economic Theory 3, no. 2 (June 2007): 113–29. http://dx.doi.org/10.1111/j.1742-7363.2007.00050.x.

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47

Jin Yi, Dae. "No taxation, no democracy? Taxation, income inequality, and democracy." Journal of Economic Policy Reform 15, no. 2 (June 2012): 71–92. http://dx.doi.org/10.1080/17487870.2012.672252.

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48

Witzke, Regina E., Kseniya D. Grezeva, and Shamil R. Zaripov. "LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES." Russian Studies in Law and Politics 8, no. 4 (December 30, 2024): 46–56. https://doi.org/10.12731/2576-9634-2024-8-4-204.

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The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increase in the tax burden on business entities and citizens. The main method of the study is an analytical review of the problem of latent double taxation within the framework of the current Tax Code of the Russian Federation. The purpose of the study is to substantiate specific examples demonstrating the presence of binary taxation, which, although not an obvious violation of the legislation, but creates significant economic costs and injustice for taxpayers, including the taxation of wages, VAT, excise duties and patent system of taxation, revealing the mechanisms through which there is a hidden double taxation of the same income. The result of the study is a proposal to solve the problem of double taxation within a comprehensive approach, including the possibility of simplifying tax rules, developing a more transparent taxation system, reducing the tax burden of taxpayers, as well as revising the structure of taxation and a clearer definition of taxation principles to prevent hidden double taxation. The key conclusion of the study is the thesis that the introduction of open and clear taxation mechanisms will improve the position of taxpayers and create a more sustainable tax environment in Russia. Further research should focus on combating double taxation, which requires careful analysis and reform of the tax system to ensure its transparency and fairness.

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49

Bratcev, V. I., A. V. Roybu, and E. S. Pozhidaeva. "Off-Shoring Processes in Conditions of Taxation System Restructuring." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 29, 2018): 54–63. http://dx.doi.org/10.21686/2413-2829-2018-4-54-63.

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The article analyzes off-shoring processes in order to find new ways for developing taxation planning oriented to prevention of asset outflow beyond Russian jurisdiction due to the taxation system restructuring. The authors showed the necessity to decline the appeal of off-shore for entities of economic activity based on rational taxation legislation. They substantiate the topicality of researching the taxation system restructuring in Russia, which fosters business development and new taxation mechanism designing providing conditions for reduction of off-shore development. Key forms of taxation incentive were investigated in order to identify possibilities of their impact on de-off-shoring processes and grounding the necessity of developing a new taxation mechanism for extending tax payments on growth of capital till the completion of the investment process. The article considers the taxation manoeuvre towards increasing the taxation base and its feasibility in Russian conditions. The article describes priorities of Russian taxation policy and its improvement in today’s circumstances of complicated geopolitical situation and sanction restrictions. The authors come to the conclusion about Russia transition to a row of innovation countries and put forward a set of measures aimed at creating optimal conditions of all economic agents’ involvement in innovation activity and filling economy with innovation content. Among key results of the research we should mention grounding taxation system restructuring, which stimulates business development and designing practical recommendations aimed at improvement of the mechanism of taxation impact on off-shore processes.

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Tikhonova, Anna Vital'evna. "Theoretical foundations of building a system of taxation of the population." Теоретическая и прикладная экономика, no. 1 (January 2022): 25–39. http://dx.doi.org/10.25136/2409-8647.2022.1.36261.

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The subject of the article is the system of taxation of individuals. A review of the literature on its content and the author's vision is presented. The author identifies the factors affecting the taxation of individuals. A detailed theoretical overview of the classical and modern principles of the taxation system is presented, as well as their refraction in the context of taxation of the population. Special attention in the study is paid to the trends on the basis of which the taxation of individuals should be based. As a result, the author presents a four-level group of principles for building a system of taxation of the population. In addition, possible approaches to the organization of the taxation system of individuals are analyzed. The scientific novelty of this study consists in the formation of a hierarchically structured system of principles for the construction and functioning of the taxation system of individuals, including basic, classical, modern and specific principles. The specified hierarchy of taxation principles is determined depending on the degree of their detail and relation to the entire system or its individual elements. It is determined that the system of taxation of individuals is presented as a dualistic, logically integrated, on the one hand, into the national tax system, on the other hand, into the national social policy, a set of hierarchy of taxation principles integrated into the legally established rules of taxation.

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