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1
Eka, I. Wayan Agus. "THE IMPACT OF THE INDONESIAN TAX ADMINISTRATION REFORM ON TAX COMPLIANCE AND TAX REVENUE." Jurnal Ekonomi Pembangunan 27, no. 1 (October 5, 2019): 1–24. http://dx.doi.org/10.14203/jep.27.1.2019.1-24.
Повний текст джерелаАнотація:
This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. I used merged provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied multiple regressions with a fixed-effect model. I find that individual taxpayer compliance was positively affected by the tax administration reform. Tax revenue, however, was negatively affected by the tax administration reform due to DGT’s productivity problem meaning that tax potency variables did not affect tax revenue after the tax administration reform was completed. The findings identify several areas for improvements and suggest several policy implications. First, improving administration in Small Taxpayer Office (STO) especially for individual taxpayers is needed. Second, tax revenue strategy focusing on individual taxpayers is needed to materialize improvement in individual taxpayer compliance into tax revenue. Third, problem in productivity suggests that DGT should improve its input side by improving law enforcement, widening delegated authority, and increasing budget allocation.
2
Tsvetkov, V. A., A. A. Shut’kov, M. N. Dudin, and N. V. Liasnikov. "IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA." Finance: Theory and Practice 21, no. 6 (January 1, 2017): 34–49. http://dx.doi.org/10.26794/2587-5671-2017-21-6-34-49.
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3
Borshchevski, G. A., and N. Z. Mossaki. "Development of the tax administration in Russia: Results and prospects." Journal of Tax Reform 7, no. 2 (2021): 114–33. http://dx.doi.org/10.15826/jtr.2021.7.2.093.
Повний текст джерелаАнотація:
The study aims to identify the milestone events in the development of the tax administration in post-Soviet Russia and to offer recommendations for its further improvement. We tested the hypothesis about the relationship between the development of the tax system and tax administration, which, once established, can play a role in the improvement of the tax administration’s efficiency. The study relies on quantitative (regression and correlation analysis, factor analysis, principal component analysis) and qualitative methods (classification, thesaurus analysis, SWOT-analysis, critical points method). We also analyzed the legal acts describing the goals (target indicators) for the development of the tax system and tax administration and propose a set of integral indices characterizing these processes. The key events (factors) for the period starting from the 1990s to the present were identified and ranked in order of importance. Their impact was investigated with the help of SWOT-analysis and factor analysis methods. We found that in the given period, there was an increase in the correspondence between the goals of the tax administration and the goals of the tax system. This means that the tax administration’s management and staff have become more motivated to upscale their priorities and to orient their activities towards public good. The analysis of indices for the given periods has shown improved performance of the tax system and tax administration. The index of tax administration development is based on four indicators. Between the 1990s and 2010s, the index grew by 13% mainly because of the expanded scope of functions of the tax administration, staff downsizing and optimization of the remuneration system. We found that there is a significant statistical relationship between the indices of development of the tax system and tax administration.
4
Mitin, Dmitry Alekseevich. "Improvement of the existing in the Russian Federation model of tax administration of e-commerce." Налоги и налогообложение, no. 5 (May 2020): 1–17. http://dx.doi.org/10.7256/2454-065x.2020.5.33517.
Повний текст джерелаАнотація:
This article is dedicated to the problems faced by tax authorities of the Russian Federation in administering e-commerce, as well as possible ways for their solution. The subject of this research is the approaches towards improvement of the existing in the Russian Federation model of tax administration of e-commerce. The goal consists in description of developed by the authors and methods, which would increase effectiveness of the existing in the Russian Federation model of tax administration of e-commerce. The article determines the peculiarities of e-commerce that currently do not allow the tax authorities to implement the existing models of tax administration. Considering the highlighted peculiarities, the author formulates a conclusion on creation of the automated multifactor model of tax administration of e-commerce, using the blockchain technology. The scientific novelty consists in elaboration of completely new approaches to tax administration of e-commerce. One of them is the application of risk matrix of operations on personal accounts for the purposes of tax administration of e-commerce in the B2C segment. Such matrix allows auditing the accounts rendered by companies dealing with e-commerce, as well as determining private entities who conduct unregistered business activity. Recommendations are given on implementation of the model of tax administration with the use of online platform that are the largest hub of e-commerce. Proposals are made on development of the current model of electronic document management that would help tax authorities to implement smart-contracts technologies, which are a part of the blockchain network, into the process of tax administration.
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Смирнов and E. Smirnov. "In the Interest of Improving Tax Administration." Auditor 2, no. 7 (July 25, 2016): 3–10. http://dx.doi.org/10.12737/20652.
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IDRISOV, A. Kh A. "THE IMPROVEMENT OF THE EXCISE TAX ADMINISTRATION OF “BAD HABITS”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 11 (2020): 119–22. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.02.016.
Повний текст джерелаАнотація:
The article deals with the administration of the so-called bad habits associated with the consumption of addictive goods, alcohol, tobacco products and nicotine substitutes. The most important role is assigned to control the possible concealment of the tax base and the turnover of excisable goods of these groups and measures to improve the efficiency of tax administration.
7
Prodanova, Natalia Alekseevna, Elena Ivanovna Zatsarinnaya, Lyudmila Viktorovna Sotnikova, Sergey Nikolaevich Kosnikov, Ilya Valerievich Sorgutov, and Alexander Alexeevich Savin. "Compliance in the tax administration system." LAPLAGE EM REVISTA 7, Extra-E (July 27, 2021): 321–26. http://dx.doi.org/10.24115/s2446-622020217extra-e1198p.321-326.
Повний текст джерелаАнотація:
In recent years, there have been changes in the tax legislation of Russia. Constantly changing living conditions, the digitalization of the economy, the introduction of new developments do not allow the tax sector to remain at the same level as yesterday. Improving the environment for the prosperity of entrepreneurship entails not only an improvement in the economic situation, but also risks associated with non-compliance with tax legislation. In this connection, there is a need to strengthen control. The process that has been gaining popularity recently is becoming "compliance", in particular tax. The gradual introduction of tax compliance in Russia is associated with the beginning of the progressive introduction of control into the domestic taxation system.
8
Anisimova, A. A. "Digitalization in tax administration: Global practices of online service improvement." National Interests: Priorities and Security 15, no. 11 (November 15, 2019): 2015–28. http://dx.doi.org/10.24891/ni.15.11.2015.
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9
Harkushenko, O. N. "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review." Journal of Tax Reform 8, no. 1 (2022): 6–24. http://dx.doi.org/10.15826/jtr.2022.8.1.105.
Повний текст джерелаАнотація:
In conditions of integral digitalization, governments may face a shortfall in VAT revenues due to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can solve problems with VAT; 2) digital technologies are not capable to do so. The purpose of the study is to conduct an analytical review of the main problems and ways to improve the administration of VAT in the context of the digitalization of the economy. To achieve this, literature on digital technologies in VAT administration was analyzed. The literature sample consists of 25 sources on e-invoicing and 27 sources on blockchain in VAT administration. The main criteria for literature selection are: accessibility and significance of source; time horizon (last 10–15 years); keywords (“e-invoicing”, “blockchain”, “VAT”, “taxation”, “tax administration”); interdisciplinary approach (literature set represent standpoints of experts from different fields). It was established, that there is no consensus about e-invoicing and blockchain in VAT administration. These technologies have both shortcomings and advantages. The main result of the review is this: digital technologies are not a panacea for solving all problems with VAT administration. That is, both hypothesis of this paper is not proved, but not refuted. Digital technologies can simplify and reduce costs on VAT administration, provided there is a developed ICT infrastructure and consistent regulatory framework, a high tax culture, a low level of “shadow” economy. Interaction between countries in terms of the tax information exchange is also crucial. If these conditions are met, digital technologies in taxation can be effectively employed in the next 5–10 years in the most advanced countries; less developed countries will need much more time for this.
10
Oh, Yeon-Cheon. "Reallocation of National Tax Resources among the Central and Local Government: With Special Emphasis on "Local Transfer Tax"." Korean Journal of Policy Studies 5 (December 31, 1990): 89–104. http://dx.doi.org/10.52372/kjps05006.
Повний текст джерелаАнотація:
Korea is ready to introduce local autonomy as a result of political compromise between the ruling and opposition party. With the introduction of local autonomy in Korea, changes in the local financial system are expected. For example, the local government is expected to raise its own tax efforts as well as share more portion of total internal tax revenue. Therefore, the redesign of local tax system with additional transfer of the national tax base to the local government is one of the major tax policy issues in Korea. For strengthening local tax capability, the central government has transferred most of tobacco profits of the public enterprise to local government in a form of Tobacco Consumption Tax. In spite of the introduction of Tobacco Consumption Tax to local tax system which contributes to improvement of financial situation of local government, other national taxes (example, Telephone Tax, Inheritance Tax, Liquor Tax) are also under consideration, as adequate targets for local transfer.
11
Ihnatišinová, Denisa. "Digitalization of tax administration communication under the effect of global megatrends of the digital age." SHS Web of Conferences 92 (2021): 02022. http://dx.doi.org/10.1051/shsconf/20219202022.
Повний текст джерелаАнотація:
Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement of communication between tax subjects and tax administrations. Purpose of the article: The aim of the article is to evaluate the impact of global megatrends of the digital age, specifically the automation of processes on changes in the communication channels of tax administration. Methods: As a research method, it is used a mix of methods combining quantitative and qualitative analysis. Specifically, the analysis of the development and current state of digital communication strategies implemented within OECD countries, comparison of digital communication methods in Slovakia and the OECD and analysis of the use artificial intelligence as a new information technology in the tax administration communication environment. Findings & Value added: The main findings have allowed us to highlight the global trends in terms of automation as well as new practical directions of using digital interaction in real time. The recommendation for Slovakia is the transformation to new digital technologies in communication in the tax administration, it is investing in modern technologies, especially artificial intelligence, and at the same time challenging the development of digital skills of tax administration employees in this area.
12
Anisimova, Anastasiia. "Methods of improving digital tax services in modern practice of tax administration." Налоги и налогообложение, no. 1 (January 2021): 71–80. http://dx.doi.org/10.7256/2454-065x.2021.1.35283.
Повний текст джерелаАнотація:
The article turns particular attention to the analysis of opportunities for improving digital tax services and application of international experience of tax authorities in the Russian practice. The relevance of this research is defined by wide occurrence of digitalization processes in tax administration at the present stage. Digital processes within the framework of tax administration imply continuous improvement for the purpose of ensuring customer-oriented approach and voluntary compliance of taxpayers with tax legislation. In global practice, the key vectors of improvement of digital tax services is the development of their design, quality monitoring, as well as the expansion of digital tax environment by using the behavioral economics tools. The novelty of this work consists in adaptation of international experience to the Russian practice of tax authorities. The development of digital tax environment in Russia requires borrowing foreign experience of involving taxpayers into development of digital services at the earliest stage, i.e. advancement of ideas. Its implementation requires creating a platform for accumulation of the proposals from taxpayers, which can be placed on the official portal of the Federal Tax Service of Russia. The behavioral economic tools for expanding digital tax environment in Russia can be in form of automatic subscriptions to newsletters from the tax authorities. The use of virtual assistants for taxpayers’ support in digital environment is possible; however, such services should be used cautiously, due to the fact that taxpayers are not protected from fines in case of misinformation.
13
Darkina, Yulia Aleksandrovna. "Features of tax administration of the largest taxpayers." Interactive science, no. 3 (37) (March 27, 2019): 79–81. http://dx.doi.org/10.21661/r-486163.
Повний текст джерелаАнотація:
The relevance of this article is due to the lack of improvement in tax legislation to account for the largest taxpayers, despite the fact that tax revenues account for more than half of all revenues to the budget. At the present stage, the tax administration system should simultaneously ensure: an increase in the level of tax collection, a reduction in the costs of taxpayers, the creation of convenient conditions for the performance of tax payment duties, and observance of the principle of equity. The article discusses the comparison of selection criteria for the largest taxpayers at the federal and regional levels.
14
Kumar, Binod, and Malay Ghosh. "Improvement in Quality of Sales Tax Assessments in West Bengal: A Study." South Asian Journal of Macroeconomics and Public Finance 5, no. 2 (December 2016): 231–37. http://dx.doi.org/10.1177/2277978716671058.
Повний текст джерелаАнотація:
The major source of own tax revenue of a State in India is Sales Tax. The Sales Tax administration in the State of West Bengal has undertaken a paradigm shift in last five years. Discretionary assessment of the tax-payers has been replaced by intelligent, objective and risk-based selection method. Replacement of unilateral discretionary demand by adjudication through introduction of draft order has established transparency and equity in the system. Distribution of hearing cases over the periods instead of completing them towards the end of the limitation has increased the quality of assessment. Electronic storage of records and electronic service of notices has increased efficiency of the tax administration. Use of data analytics in assessment and audit has resulted in growth in per cent of collection of assessed demand compared to previous years. JEL Classification: H21, H71, M48, K34
15
Gadzhimamayeva, Kamilla Nasrullayevna, and Zumrud Kairbekovna Jafarova. "THE CURRENT STATE OF THE ROLE OF TAX CONTROL IN TAX ADMINISTRATION AND ITS IMPROVEMENT." Journal of Applied Research 2, no. 2 (2022): 151–57. http://dx.doi.org/10.47576/2712-7516_2022_2_2_151.
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16
Kamilov, Mirzohid. "IMPROVEMENT OF VALUE ADDED TAX ADMINISTRATION -FACTOR IN MAINTAINING SUSTAINABILITY OF THE STATE BUDGET INCOME." INNOVATIONS IN ECONOMY 5, no. 3 (May 30, 2020): 21–26. http://dx.doi.org/10.26739/2181-9491-2020-5-3.
Повний текст джерелаАнотація:
In this article the directions for improvement of value added tax administration based on the experience of foreign countries are studied. Besides, problems at administration of the tax to the added cost in Uzbekistan have been revealed and scientific offers and recommendations for their decision are developed
17
Bechko, P. К., V. Р. Bechko, N. V. Lysa, and T. V. Shumylo. "The efficiency of the tax system and areas for improvement." Collected Works of Uman National University of Horticulture 2, no. 97 (December 28, 2020): 287–98. http://dx.doi.org/10.31395/2415-8240-2020-97-2-287-298.
Повний текст джерелаАнотація:
Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domestic effective model of the tax system. First of all, this is due to the fact that the development of the tax system provides a strategic direction of development of the country, contributes to the effectiveness of innovation and investment model of economic growth of the national economy. one of the important prerequisites for improving the economic situation in the country, as taxes are used by the state not only for fiscal purposes, but also serve as the main lever of economic development. The purpose of the study is to highlight current issues and areas of improvement of the tax system of Ukraine in terms of its effectiveness, able to ensure fair taxation. Important importance is attached to the effective use of transfer pricing mechanisms — an algorithm of actions of the State Tax Service to improve control over transfer pricing has been developed and approved. Given this, the tax burden on taxpayers is significantly reduced by fiscal authorities spending less time on the administration of taxes and fees. Analyzing the above, we can conclude that today the problem of reforming the tax system of Ukraine in order to fill the budgets of all levels with taxes and fees. Adherence to the principle of fairness in taxation is important. In today's reality, the largest share of taxes is paid by the final consumer in the administration of indirect taxes in particular: value added tax and excise tax. Requires a review of the base and rates of collection of resource taxes and payments. The shadow sector of the economy occupies a prominent place in the structure of GDP. The application of tax minimization schemes has a negative impact on the national economy. In view of this, tax evasion schemes should be minimized at the state level.
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Popovič, Adrián. "The Fundamentals of Monetary Fulfilment in Tax Administration." Public Governance, Administration and Finances Law Review 2, no. 1 (June 30, 2017): 25–32. http://dx.doi.org/10.53116/pgaflr.2017.1.3.
Повний текст джерелаАнотація:
In this article, the author discusses a brief definition of principles and fundamentals from a theoretical and legal point of view. Based on this division, the author characterizes and mentions principles and fundamentals that are applicable in a tax administration. The paper differentiates between the basic fundamentals of tax administration and the further fundamentals of tax administration. In this respect the author draws attention to the unnamed further fundamentals of tax administration which, until now, were not named by the theory of law. In the article the author mentions these fundamentals, analyses them and finds their application in tax administration. In particular, the author refers to the fundamentals of monetary fulfilment in tax administration, the definition of which can serve the better understanding of the nature of tax evasions and the improvement of the combat against them.
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Allaeva, G. Zh. "Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector." E3S Web of Conferences 216 (2020): 01173. http://dx.doi.org/10.1051/e3sconf/202021601173.
Повний текст джерелаАнотація:
The article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxes on the effective economic development of extractive energy enterprises is studied.
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BRATTSEV, V. I., and A. M. GRISHANOVA. "DIGITALIZATION DEVELOPMENT TRENDS AS A FACTOR DETERMINING THE IMPROVEMENT OF TAX ADMINISTRATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 17–21. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.003.
Повний текст джерелаАнотація:
The article reflects the main directions of forming a new regulatory environment for relations arising with the development of the digital economy, including in the field of tax regulation. Today, in order to perform their main functions, including ensuring a high level of cash receipts to the budget system, one of the key areas of work for tax authorities is not just adapting to changes caused by the development of the digital economy, but directly managing the processes of digitalization. The authors researched the impact of the digitalization process in Germany on the transformation of the approach to public administration, which aims to expand the digital infrastructure, both in the public and private sectors. The main factors that have had a significant impact on the formation of legal regulation in Germany in the context of the development of the digital economy, including in the field of taxation, are considered. Among key findings of the research we should mention formulation of practical recommendations for institu-tional improvement of tax regulation in Russia, developed on the basis of rethinking the experience of Ger-many in managing relevant changes.
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Tsindeliani, I. A., Т. A. Guseva, and A. V. Izotov. "The improvement of tax control in the conditions of digitalization." Law Enforcement Review 6, no. 1 (March 23, 2022): 77–87. http://dx.doi.org/10.52468/2542-1514.2022.6(1).77-87.
Повний текст джерелаАнотація:
The subject. The features of the improvement of tax control and tax enforcement in the conditions of digitalization.The purpose of the article is to identify features and trends of the improvement of tax control and tax enforcement in the conditions of digitalization. The methodology includes systematic approach, comparative method, formal-logical method, formal-legal method, analysis, synthesis.The main results of the research. The article identifies the main directions of development of law enforcement activities of tax authorities and tax legal relations in the context of digitalization. The specifics of the development of intra-organizational analytical approaches to tax control, as well as trends in the transformation of tax legal relations have been established. Tax legal relations arising from tax control, while improving the intra-organizational analytical approaches of tax authorities, do not have significant changes due to the preservation of classical forms of control. Digitalization involves improving tax administration and increasing the efficiency of law enforcement activities of tax authorities.Conclusions. Improving the law enforcement activities of tax authorities within legal relations arising in the implementation of tax control is associated, on the one hand, with the creation and development of effective intra-organizational control and analytical approaches, and on the other hand, with the transformation and differentiation of tax legal relations themselves. In the first area, tax legal relations are not subject to significant changes. In the second area, the transformation of tax legal relations entails changes in the system of rights and obligations of tax authorities, implemented in law enforcement.
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Borovikova, Elena Vladimirovna. "Improvement of tax administration based on the requirements to marking of goods." Налоги и налогообложение, no. 5 (May 2020): 61–75. http://dx.doi.org/10.7256/2454-065x.2020.5.33603.
Повний текст джерелаАнотація:
The subject of this research is one of the most relevant vectors in the work of tax and other competent authorities – implementation of the procedure of digital marking of goods and creation of the unified verification base for the released products. The object of this research is the oversight system, in which the monitoring functions of commodity flow are divided between the competent authorities that also control the discharge of fiscal obligations and usage of cash trade mechanisms. Based on the acquired results, the author formulates the tasks solved in implementation of the marking of goods technology; structures the model of system interaction of the authorized state agencies on the questions of monitoring goods turnover; determines the role of fiscal control authorities in the new mechanism of administering sales relations; establishes the theoretical-methodological content of the effectiveness of digital marking of goods. Analysis is conducted on the law enforcement practice of administrative infractions with regards to mandatory requirements of the marking of goods. The author proposes the directions for the development of technologies for monitoring goods turnover and discharge of fiscal obligations by the counterparty. These recommendations along with the obtained results define the novelty of this research, substantiated by a relatively small experience in the area of marking technologies within the system of tax and operational administration of product turnover.
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Vetoshkin, Dmitry N., Elena S. Stegnienko, and Alexander V. Chernov. "IMPROVEMENT OF INFORMATION INTERACTION IN THE PROCESS OF REAL ESTATE TAX ADMINISTRATION." Vestnik SSUGT (Siberian State University of Geosystems and Technologies) 24, no. 4 (2019): 219–31. http://dx.doi.org/10.33764/2411-1759-2019-24-4-219-231.
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MEDVEDEV M. Y. "CURRENT ISSUES OF IMPROVEMENT OF LEGAL ADJUSTMENT OF METHODS OF TAX ADMINISTRATION." LAW AND INNOVATIVE SOCIETY 12, no. 1 (2019): 14–20. http://dx.doi.org/10.31359/2309-9275-2019-12-1-14.
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Samosir, Agnes Evelina, and Gunadi Gunadi. "Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Pajak Orang Pribadi Di Sumatera Selatan." Syntax Idea 4, no. 2 (February 21, 2022): 259. http://dx.doi.org/10.36418/syntax-idea.v4i2.1765.
Повний текст джерелаАнотація:
Taxpayers' awareness varies greatly in their knowledge of tax requirements, their capacity to learn about their responsibilities, their perception of the consequences of not fulfilling those responsibilities and their awareness of services to help them with their taxes. Empirical evidence suggests that individuals are motivated by financial considerations, non-financial considerations, considerations, information and the way they process this information. The purpose of this study was to measure how much or concern the people of South Sumatra in complying with tax regulations. This research is a literature study in which the author examines several journals related to previous research. The results of the literature study are then used to identify the level of tax compliance following some steps that can be taken to improve tax compliance in Indonesia. There are three paradigms of tax administration that emerged from this study. This paradigm begins with a government compliance strategy based on detection and punishment. The second paradigm, the paradigm that recognizes the influence of enforcement as well as the administration of taxation that facilitates and provides services to taxpayer citizens, the third paradigm that views taxpayers as members of a larger group, as social beings whose behavior depends on their own moral values and also on their perception of the quality, credibility, and reliability of tax administration. Strategies for controlling tax avoidance fall into three main categories. First, there is room for improvement in policies to improve detection and punishment. Second, there is room for improvement of tax administration services by becoming more consumer friendly. Third, by using mass media to strengthen tax compliance.
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Mitin, Dmitry Alekseevich. "Improvement of the models of tax administration of income of digital companies received from commercial activity on the territory of the Russian Federation." Налоги и налогообложение, no. 6 (June 2020): 14–25. http://dx.doi.org/10.7256/2454-065x.2020.6.33715.
Повний текст джерелаАнотація:
This article examines the problems of taxation of income of foreign digital companies faced by tax administrations worldwide, including the Russian Federation. The subject of this research is the current models of taxation of income of foreign digital companies in Russia and the world. The goal consist in the development of new approaches towards administration of tax income of foreign digital companies in the Russian Federation for the long-term, as well as to ensure country's fiscal interests in the immediate future. Within the framework of this research, the author reviews the modern concept of permanent representation of foreign company, and determines the reasons impeding the implementation of this concept in the area of e-commerce. Assessment is given to feasibility of introducing digital tax in Russia. The scientific novelty consists in the author’s original concept of establishment of permanent representation of foreign digital company, as well as in proposal for its implementation into the tax system of the Russian Federation. Recommendations are also given on introduction of digital tax in Russia, including formulation of its basic elements, such as the object of taxation, tax base, tax rate, tax period and tax breaks. In the conditions of limited open analytical data on transboundary e-commerce on the territory of the Russian Federation, the author estimates feasibility of introducing digital tax and its economic effect on the country.
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TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.
Повний текст джерелаАнотація:
Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.
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Susilo, Muhammad Wiryo. "Efisiensi Administrasi Pajak sebagai Strategi Peningkatan Kemudahan Berusaha di Indonesia." Kajian Ekonomi dan Keuangan 5, no. 1 (August 12, 2021): 74–90. http://dx.doi.org/10.31685/kek.v5i1.707.
Повний текст джерелаАнотація:
The COVID-19 pandemic threatens the world's investment climate, including Indonesia. Indonesia is required to increase its business ease ranking so that it can compete in attracting investment. Tax administration has an important role as one of the factors determining the ease of doing business according to the World Bank. The ease of paying taxes in Indonesia has continued to increase from time to time but is still lagging behind other countries. This study aims to analyze the efficiency of tax administration in relation to the ease of doing business in Indonesia; enrich the literature on tax administration efficiency policies; and provide recommendations for improvement of ease of doing business through efficiency of tax administration based on tax administration theory and relevant concepts of ease of doing business. This research uses a descriptive qualitative approach. The results showed that the ease of paying taxes in Indonesia is still low and there are three indicators that need to be improved, namely payment, time and filling index. The author recommends simplifying tax payment types, utilizing cashless payment methods through digital services and using Artificial Intelligence in making tax decisions.
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Kamasa, Kofi, George Adu, and Eric Fosu Oteng-Abayie. "Firm productivity in Sub-Saharan Africa: how relevant is quality of tax administration?" African Journal of Economic and Management Studies 11, no. 1 (November 14, 2019): 75–90. http://dx.doi.org/10.1108/ajems-03-2019-0093.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to find the effect of quality of tax administration on firm productivity in Sub-Saharan Africa (SSA). Also, the paper investigates whether the effect of quality of tax administration on firm productivity varies with respect to firms of different ages and sizes. Design/methodology/approach The paper uses the World Bank Enterprise Survey data for 6,718 firms across 40 countries in SSA. By employing the least square method, the estimations are robust since country and industry heterogeneity are controlled, as well as other covariates that affect firm productivity such as capital, technology, business environment, infrastructure and firm characteristics. Findings Results of the paper reveal that productivity of firms reduces with poor quality of tax administration. With positive and significant interaction term coefficient between smaller firms and quality of tax administration, the findings also reveal that smaller firms do benefit in the presence of poor quality of tax administration than larger firms. Originality/value The study contributes to policy by providing empirical evidence on the impact that quality of tax administration has on firm productivity. Empirically, the paper is also the first to assess the effect of tax administration quality on firm productivity with sole emphasis on SSA (to the best of the authors’ knowledge after review of literature). The paper suggests reforms and improvement in tax administration so as to reduce compliance burden and improve productivity.
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Mitusova, E. Yu. "Improving Tax Administration of VAT on Timber Export." Finance: Theory and Practice 25, no. 5 (October 28, 2021): 172–85. http://dx.doi.org/10.26794/2587-5671-2021-25-5-172-185.
Повний текст джерелаАнотація:
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research. The subject of the paper is the economic relations between the exporting country and the importer of goods, works or services and their impact on VAT taxation. The aim of the study is to identify the vulnerabilities of the current tax legislation in the field of value-added tax reimbursement and analyze the improvement and optimization of the mechanism for administering value-added tax to ensure national economic security and preserve federal budget revenues as a result of reducing the amount of budget funds reimbursed to taxpayers. The author applies such methods as abstract-logical, analysis and synthesis, induction and deduction. As a result, the study reveals the problems of illegal VAT refunds in the export of timber associated with the use of new methods by taxpayers to minimize tax liabilities and the complication of the form of contractual relations. The author makes a conclusion about a possible solution to the problems of tax administration when taxpayers carry out export operations with exported products, using the experience of the functioning of the Charter of the agro-industrial complex. The novelty of the study lies in the proposal to adopt a ban on multi-stage sales and purchases by the tax authority as the basis for regulating the export of products outside the territory of the EAEU. This will exclude artificial price increases. The results obtained can be used in the further development of the tax administration system, in the analytical work of state bodies authorized to control and supervise taxes and fees.
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Garg, Sandhya, Ashima Goyal, and Rupayan Pal. "Why Tax Effort Falls Short of Tax Capacity in Indian States." Public Finance Review 45, no. 2 (August 3, 2016): 232–59. http://dx.doi.org/10.1177/1091142115623855.
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This article attempts to measure tax capacity and tax effort of fourteen major Indian states from 1991–1992 to 2010–2011 using stochastic frontier analysis. It shows that the variation across states in tax effort is wide and increasing over time. While per capita gross state domestic product, literacy rate, and labor force participation have positive association with tax capacity, a greater share of agriculture has negative association. Furthermore, intergovernmental transfers, given tax capacity, have negative association with tax effort of states. Expenditure on debt repayment is also adversely associated with tax effort but to a lower extent than outstanding liabilities. Enactment of Fiscal Responsibility and Budget Management Act is associated with improvement in states’ tax effort. Both within-state political competition and governance indicators have positive association on tax effort.
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Parsadanyan, Tatevik Smbat. "The mechanism of tax administration and the priorities of tax reform in the context of business environment improvement." Science in figures, no. 4 (5) (December 5, 2017): 41–44. http://dx.doi.org/10.21661/r-465399.
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Bovsh, Liudmyla, Alla Okhrimenko, Margarita Boiko, and Sandeep Kumar Gupta. "Tourist tax administration in the fiscal target system for hospitality businesses." Public and Municipal Finance 10, no. 1 (January 29, 2021): 1–11. http://dx.doi.org/10.21511/pmf.10(1).2021.01.
Повний текст джерелаАнотація:
Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.
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Borges, Alexandre Siciliano. "The Improper Use of Country-by-Country Reports: Some Concerns on the Brazilian Approach to BEPS Action 13." Intertax 45, Issue 12 (December 1, 2017): 841–51. http://dx.doi.org/10.54648/taxi2017074.
Повний текст джерелаАнотація:
Common among several ‘aggressive’ tax planning schemes used by multinational enterprises (MNEs) is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of the countries involved. In this context, BEPS Action 13 proposes the development of rules that may enhance transparency for tax administrations through the improvement and standardization of transfer pricing documentation. However, a tax administration is not free to use information obtained through the exchange or implementation of country-by-country reports in order to pursue its own means and goals, according to its tax policy. The authors suggest that the use of this information remains bound to the concept of ‘appropriate use’ and that an improper use of the information may lead to improper results with regard to domestic tax assessments or the evaluation of the relevant aspects of legal facts.
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Rosyafah, Siti. "Tax Planning and Tax Obligations at Indonesian Private Company." Kaav International Journal of Economics , Commerce & Business Management 8, no. 4 (August 12, 2021): 39–45. http://dx.doi.org/10.52458/23484969-2021-4-a07.
Повний текст джерелаАнотація:
Tax is one of the establishment segments of state income, in order to guarantee progression of financing national improvement. In a business, charge may be a source takes a toll without accepting quick remunerate. Hence, we require an arrangement for companies to discover ways to streamline the charge and one of the ways utilized is through assessment arranging. The reason for this study is to decide the degree of charge arranging through worker welfare to minimize the charging burden on Indonesian private companies. This sort of research is expressive. Information got by utilizing documentation and interviews. The information investigation utilized is qualitative approach. The result appeared kind of assess arranging through representative welfare of the company can streamline the sum of assessing payable, from the company by recognizing as a cost the taken a toll representative welfare operations. The administration of PT. Domas Perkasa should apply tax arranging through representative welfare to play down of company charge burden.
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POLIAKOV, Mykhailo. "Areas for improvement in the tobacco excise policy in Ukraine." Fìnansi Ukraïni 2021, no. 5 (June 24, 2021): 82–96. http://dx.doi.org/10.33763/finukr2021.05.082.
Повний текст джерелаАнотація:
The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose a risk of boosting illicit trade. The advance payment of excise tax on imported tobacco products, in turn, negatively affects finances of importers due to the working capital diversion. Following that, the priority steps with regard to the excise policy of Ukraine should be aimed at: 1) revision of the existing plan of increasing tax rates on cigarettes by slowing down the growth of tax burden and simultaneous expansion of the plan till 2028; 2) correcting the burdensome reform on excise taxation of EHTP to establish more liberalized tax regime 3) switching to payment of excise tax on imported tobacco products during customs clearance. The mentioned initiatives taking into account a strong need to improve a fiscal situation in Ukraine due to the spread of COVID-19 will reduce a negative impact of increasing excise tax rates and administration procedures on tobacco industry. They will also prevent the growth of illicit trade in tobacco products and thus will contribute to improving the efficiency of tax system and strengthening the confidence of business entities.
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Subroto, Gatot. "KNOWLEDGE MANAGEMENT IN TAX ADMINISTRATION: A CASE STUDY IN INDONESIA." Scientax 1, no. 2 (April 27, 2020): 203–35. http://dx.doi.org/10.52869/st.v1i2.35.
Повний текст джерелаАнотація:
Knowledge Management (KM) development in the public sector is relatively lagging behind compared to that in the business. Tax administration is no exception. This is contrary to the fact regarding the abundance of knowledge in the process of taxation, as well as the magnitude of the potential benefits KM may bring in advancing tax administration. The literature review in this paper identifies various types of knowledge in tax administration and classifies at least three major benefits of KM in the taxation process, which are related to the improvement of tax administration, tax compliance, and the prevention of maladministration and misappropriation in the tax administration and around the taxation process. Unfortunately, KM for tax administration is less attractive for both practitioners and academics. Trying to fill the gap, this research investigates the KM implementation in the Indonesian tax administration, Directorate General of Taxes (DGT). Data is collected through interviews, document analysis, and observations. This research finds that the KM initiative is still relatively in its infancy in terms of awareness and readiness. In the midst of low support from the top management and despite various developed and deployed IT system, the KM program tends to implement personalization strategy. The research also measures the maturity level using General KM Maturity Model (G-KMMM) developed by Pee & Kankanhalli (2009) and finds that the overall level of maturity is still at level 2 (aware). A generic KM Model for tax administration is proposed. This model combines various types of knowledge in each cluster of tax administration business process, which is then consulted with the components that form knowledge definition by Davenport & Prusak (1998) and the shapes of knowledge by Nonaka & Takeuchi (1995). The model provides insights regarding system development strategy and reveals some obstacles to be overcome. In addition to accommodating explicit knowledge in codification strategy, technology should also be developed to support personalization.
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KOLOMIIETS, Pavlo V. "The Current State of Tax Administration in Ukraine: an Analytical Review of Terminology." Journal of Advanced Research in Law and Economics 8, no. 8 (September 3, 2018): 2448. http://dx.doi.org/10.14505//jarle.v8.8(30).15.
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Abstract:
The article includes the study of contemporary legal problems of regulation of the collection of taxes and fees and submit proposals for their improvement.
Analysis of current tax legislation Ukraine, departmental regulations and practices for their implementation, theoretical understanding of scientific works, publications and recent research shows that today urgently needs further reformatting the Tax Code of Ukraine. Recently, discussions around the Tax Code of Ukraine tend to increase. Particularly sharp criticism is about the quality of writing legal text of the Code, its shape and structure.
The current topic of contemporary tax debates in Ukraine is the imperfection of the current norms of the Tax Code. The generally acknowledged problem in the field of tax legislation is recognized by the language and technical quality of tax law-making.
Consequently, the study of legal problems in the regulation of relations in the field of collecting taxes and fees shows that one of the principles on which the tax legislation of Ukraine should be based on the principle of uniqueness and stability of the meanings of concepts. In accordance with them, the legal rules of the tax legislation should be formulated clearly. Legal terms should be used in the texts of tax legislation in a logical and consistent manner. That is, the formation of tax terms, their consolidation in modern tax legislation should take place on their own tax base.
Imperative provisions of the Tax Code of Ukraine, which are based on positive obligations must provide clarity, intelligibility of tax regulations. Another problem, in our opinion, is the question of efficient use in existing Ukrainian tax legislation concepts of ‘special tax regime’, ‘generic tax regime’, ‘tax regime’, ‘special regime’.
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Liyana, Nur Farida. "MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM." Jurnal Pajak dan Keuangan Negara (PKN) 1, no. 1 (September 1, 2019): 6. http://dx.doi.org/10.31092/jpkn.v1i1.606.
Повний текст джерелаАнотація:
Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.
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PATYTSKA, Khrystyna. "LAND TAX IN THE SYSTEM OF PROPERTY TAXATION: SPECIFICS ADMINISTRATION IN UKRAINE AND EU COUNTRIES." WORLD OF FINANCE, no. 4(57) (2018): 86–98. http://dx.doi.org/10.35774/sf2018.04.086.
Повний текст джерелаАнотація:
Introduction. Problems of local budgeting in Ukraine, lack of financial resources of local authorities and instability of their revenue have been quite topical and still unsolved. Like most countries that emerged from the former Soviet Union, Ukraine has faced very substantial difficulties in maintaining economic growth while at the same time organizing an effective local government and fiscal structure and administration. An important aspect of this task has been to establish clearly defined property rights, including those in land, in order to facilitate market activities while also providing an appropriate fiscal base for local government. Purposes. The article is devoted to the problem of the formation of local authorities’ financial resources, local taxes and dues being their main source including land tax, to the process of formation of land taxation as well as to the definition of its role in the system of functioning of local authorities and state on the whole. The paper contains a comprehensive analysis of land taxation system, and shows its role and place in the state’s economic system. Proceeding from the analysis of the existing practice of land tax levying the author proves the necessity to reform land taxation, improve the mechanisms of levying land tax to insure full and timely income of land tax to local budgets. Results. Nature and structure of land taxation mechanism were proved and approaches concerning it construction in Ukraine were developed. Based on the realized analysis principal trends of collecting land tax in Ukraine were clarified, main factors which have the effect on forming of land taxation mechanism in our state were determined, problem aspects in land taxation which require improvement were emphasized. The mechanism of land tax application in foreign countries was investigated, main directions of land taxation processes optimization in Ukraine were proposed. It is proposed the improving the procedure for administering land tax in terms of conducting normative monetary valuation of land. Conclusions. It was proposed to improve the land tax in the area of its administration and the establishment of tax rates. The author has suggestions and proposals regarding legislation improvement in the sphere of legal regulation of land valuation in Ukraine.
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Borzenko, Helena, Tamara Panfilova, and Mikhail Litvin. "Levels taxation countries the EU and Ukraine’s." Problems of Innovation and Investment Development, no. 19 (April 2019): 131–60. http://dx.doi.org/10.33813/2224-1213.19.2019.12.
Повний текст джерелаАнотація:
Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.
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ADEYEYE, Gbadegesin Babatunde. "IMPROVING TAX ADMINISTRATION THROUGH TECHNOLOGY INNOVATION IN NIGERIA (A STUDY OF FEDERAL INLAND REVENUE SERVICE)." Annals of Spiru Haret University. Economic Series 1, no. 1 (March 29, 2019): 31–64. http://dx.doi.org/10.26458/1913.
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This study investigates the impact of technology innovation on tax administration in Nigeria. Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis. The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria. The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioural intention through perceived ease of use, perceived usefulness, and perceived risk of use. Based on the findings of this study, implications for electronic tax filing are discussed. Finally, conclusion and recommendations were made based on the findings of the study.
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González Aguirre, Jazmín, and Alberto Del Villar. "Effect of the Complexity of the Customs Tax System on the Tax Effort." Economies 10, no. 3 (February 23, 2022): 55. http://dx.doi.org/10.3390/economies10030055.
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This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration. For this purpose, the methodology used consists of modeling a stochastic production frontier whose estimation procedure is based on the maximum likelihood method for a data panel composed of six countries: Bolivia, Chile, Colombia, Ecuador, Peru, and Panama for the period from 2006 to 2017. The results of the study show that the countries whose tax system has a lower degree of complexity present a better level of revenue collected and tax effort as well as an improvement in the quality and dissemination of national statistical data. Furthermore, this paper provides evidence that the tax effort tends to decrease when the price of crude oil is on the rise.
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Anciūtė, Aurelija, and Rūta Kropienė. "THE MODEL OF TAX EVASION, ITS COHERENCE TO THE PRACTICAL TAX ADMINISTRATION." Ekonomika 89, no. 4 (January 1, 2010): 49–65. http://dx.doi.org/10.15388/ekon.2010.0.966.
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In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of tax and penalty, probability of the tax audit. By the method of comparative statics it is possible, at least partially, to evaluate the influence of changes of the model’s parameters on a person’s decision to evade tax.As some of the assumptions of the Allingam–Sandmo model differ from taxation rules in practice or the model’s conclusions do not match the actual taxpayers’ behaviour, in this paper some criticism and improvements of the proposed model are reviewed. A comparison of the model’s assumptions and actual aspects of the tax administration in Lithuania is also provided.This article contains also a model of tax evasion with regard for the peculiarities of tax administration in Lithuania and the possible corrections of tax audit probability function.
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Dworzecki, Jacek, and Izabela Nowicka. "Law and the organisational aspects of combating tax crime in Slovakia Republic." Vestnik of Saint Petersburg University. Law 11, no. 3 (2020): 693–704. http://dx.doi.org/10.21638/spbu14.2020.311.
Повний текст джерелаАнотація:
Fiscal crime in its essence is certainly one of the most dangerous, anti-state phenomena, which constitutes a genuine threat to the entire population of a country. Disturbing opinions on the part of Slovak society regarding the lack of threats to the country’s safety, despite fiscal crimes, cannot be ignored without a reaction from the institutions and state organs as well as aware citizens. Taxes, which played one of the most important roles in economic systems throughout history due to the obligatory cash tributes provided to the ruler and later to the state, are now a basic source of income for state budgets and are regarded by many taxpayers as a necessary evil that must be avoided by any means possible. Significant improvement in the level of activities related to the prevention, identification, and detection of tax delicts has been underway since 2012, which involved the creation of the Tax Administration as a result of the merger of two institutions: Customs Administration and Tax Administration. The article clarifies the legal analysis of the provisions supporting institutions in the fight against tax crime and it presents types of tax crimes in the Slovak Penal Code, using statistical data as well as institutions authorized to combat tax crimes in the Slovak Republic.
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Osmolovskaya-Suslina, A. L., S. R. Borisova, and V. A. Moskvina. "Integral Tax Collection Index as a New Approach to Assessing Tax Administration." Financial Journal 13, no. 6 (2021): 54–80. http://dx.doi.org/10.31107/2075-1990-2021-6-54-80.
Повний текст джерелаАнотація:
Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these require quick analysis and adaptation of the tax system to changing economic conditions, and do not always allow conventional scientific approaches to be used in the analysis of tax collection. Fiscal authorities are faced with the need to create relatively simple tools for assessing that would allow one to analyze revenues with a minimum set of data and to assess the efficiency of the tax authorities taking into account changes in the macroeconomic environment. The integral index of collection presented in this work can help solve this problem. The essence of the approach is to analyze the coherence of two dynamics: actual tax receipts and their proxy tax base. The methodical advantages of the proposed indicator are its relative simplicity and versatility. It is applicable for most of the tax and non-tax payments and can be used both independently and in conjunction with other indicators of tax collection completeness. The above makes the index a convenient tool for quick analysis at different stages of the budget process—it can be useful not only for ex-post understanding of trends in budget revenues execution and tax administration dynamics, but also for improving the accuracy of budget forecasts ex-ante.
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Sliusar, Svitlana. "Value-added tax and its place in the indirect tax system." University Economic Bulletin, no. 51 (December 21, 2021): 136–40. http://dx.doi.org/10.31470/2306-546x-2021-51-136-140.
Повний текст джерелаАнотація:
The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added tax as a component of the taxation system is an important practical task and one of the pressing general economic problems that needs to be addressed. Issues of improving VAT reimbursement, increasing its level of efficiency, repayment of compensation arrears and prevention of its occurrence in the future are priority issues in the development of scientists and in the practical activities of the State Tax Service of Ukraine. Value-added tax is one of the most controversial taxes, so because of significant problems in its collection, it can turn from budget-forming to budget-forming. The relevance of the issue of VAT payment requires further in-depth analysis, taking into account the economic situation of the country, the current state and specifics of the tax system. Field of application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, territorial communities. Conclusions. The value added tax is one of the largest sources of revenue of the state budget of the country. The main problem of VAT administration was the further implementation of the experiment with changes in tax legislation. Ukraine at the present stage of development requires the adoption of additional legislative and administrative measures aimed at improving the collection of the tax.
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Tanto, Viola. "Tax Avoidance in Albania." European Journal of Economics and Business Studies 6, no. 3 (December 12, 2020): 124. http://dx.doi.org/10.26417/270msu59a.
Повний текст джерелаАнотація:
This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Albania was very challenged. In this paper is analysed also some other jurisdictions, which have served as a reference model for the reform of Albanian legislation, such as the Italian one and the legislation of the European Union. Recently, we were witnesses of a significant increase, in the quantitative and qualitative level, of tax evasion and tax avoidance. Often, the "battle" between the taxpayer and the contributor in bad faith is based on the probative power (burden of proof) of the elements of the transaction which must be verified by the tax administration. Even more often, this fight takes place over the basis of the correct interpretation of legal norms. Evasion is leaving more and more room for refined avoidance. Avoidance is no longer just the prerogative of big companies, corporations or powerful business groups, but it is turned into an ordinary management instrument for small and medium enterprises, even in special cases, even for natural persons. The paper analyses problems such as: basic and key aspects of tax evasion, by distinguishing with other concepts of tax law, such as tax planning and tax evasion, which are the forms of identifying tax evasion/avoidance, the meaning of the doctrine of abuse right. At the end of the paper, you can find a presentation on all findings and conclusions reached during the analysis of the above problems, and some recommendations for the improvement of the activity of the Tax Administration.
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Yumaev, Mikhail. "Taxation of natural resource extraction: problematic questions and digitalization of tax administration." Налоги и налогообложение, no. 3 (March 2020): 44–55. http://dx.doi.org/10.7256/2454-065x.2020.3.32580.
Повний текст джерелаАнотація:
The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodology includes: consideration of the principles of taxation system of natural resource extraction; determination of interconnection between the elements of this system and its disturbance; formulation of theoretical conclusions on the basis of studying the practice of taxation and tax administration. The scientific novelty consists in identification of vulnerability of taxation system of natural resource extraction from external factors, including world prices for mineral raw materials; substantiation of measures on neutralization of such dependence; proof of the need for harmonization of the key concepts of Taxation Code of the Russian Federation and legislation on the depth, and formation of the system of direct assessment of reasonableness and effectiveness of point-based and categorical incentives on extraction of natural resources. The article substantiates the vectors of reform of tax declaration system regarding the extraction of natural resources and determination of tax liabilities on the records of government reserve of natural resources. An algorithm is developed for organization of direct oil metering at the wells, using the modern digital technologies.
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Imanshapieva, Mazika Musabekovna. "Transport tax: analysis of calculation and collection mechanism, improvement trends on the regional level (on the materials of the Republic of Dagestan)." Налоги и налогообложение, no. 6 (June 2020): 47–64. http://dx.doi.org/10.7256/2454-065x.2020.6.33147.
Повний текст джерелаАнотація:
This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.