Taxation of Shipping Entrepreneurs with Tonnage Tax in Poland and Its Significance as a Source of State Budget Revenue – A Perspective of Several Years of Its Functioning

Payments from non-recyclable plastic packaging waste – a new source of budgetary revenue of the European Union. Purpose: To present the construction of a new source of EU budget revenues (contributions from non-recyclable plastic packaging waste) and its assessment against the EU’s own resources system from the point of view of the set criteria. Design/methodology/approach: The study is of a literature and empirical character. The research consists of four stages. The first stage presents the evolution of the EU’s own resources in the period 1951–2020. Domestic literature and EU source documents in Polish and English were used. In the second stage, the construction of a new source of revenue was presented. The legal regulations of the EU were used. The third stage is the presentation of the proposed burden-sharing for the new resource between Member States in 2022. For this purpose, internal regulations and EU statistical data was used. In the final stage of the research, the new source of revenue was assessed against other own resources according to the criteria set (simple structure, transparency, fiscal stability and efficiency, link with the EU policy, low collection costs, fair burden sharing, financial autonomy). EU source material was used for this. The study mainly uses the method of descriptive analysis, and for the assessment of own resources—also the method of qualitative multi-criteria analysis. Findings: The analysis shows that the new source of revenue is primarily characterized by a simple structure, low collection costs, is also closely related to the EU environmental policy, and ensures a relatively fair burden-sharing between the Member States. On the other hand, the weaknesses of the new source are poor transparency and poor fiscal efficiency. As a result, it provides the Union with little financial independence. The new source of revenue generally improves the quality of the entire system of UE own resources.

In the conditions of acceleration of rates of economic growth the question of formation of the State budget of the country acquires special urgency. The purpose of the article is to analyze the main trends in budget revenues in Ukraine, the study of the proportion of taxes in the overall structure of the revenue side. The purpose of the study led to the formation of the following tasks: study of the main items of the State budget revenues of Ukraine, their comparative analysis and proposals for increasing the revenue base of the State taking into account social inequality and peculiarities of mentality. In the course of the analysis such methods of scientific cognition as analysis, comparison, statistical, graphic were used. In the course of the research it was determined that the following types of revenues occupy the largest share in the country's revenues: value added tax, corporate income tax, excise tax. Value added tax has the greatest fiscal potential, as the tax base is concentrated within the consumer needs of individuals and legal entities. The process of consumption is continuous, which is why value added tax can be considered a stable source of budget revenues. However, the high share of taxes in the overall revenue structure is not able to provide the current expenditures of the country, so there is a need to expand sources of funding. The authors proposed a number of measures aimed at increasing the State budget revenues: transition to long-term budget planning, expanding the tax base by introducing luxury taxes, introducing rational property taxation, transition from proportional to progressive personal income taxation system. At this, the authors emphasize the gradual introduction of tax changes, as an instantaneous change of direction can lead to an increase in the level of the shadow economy. Such measures will increase budget revenues and minimize the need for credit resources (public lending).

reschovsky@lafollette.wisc.edu The property tax is the mainstay of local K–12 education revenue. Public schools derive over 80 percent of their local own-source revenue from the property tax (Reschovsky 2014). At the same time, nearly half of total property tax dollars collected in the United States is used to finance public elementary and secondary education (U.S. Census Bureau 2013, 2014). This close link between property taxation and school finance is one motivation for this special issue. Another motivation is the state and local fiscal aftermath of the Great Recession. Over the past few years the financing of public elementary and secondary education has become particularly challenging. In real per pupil terms, total revenues devoted to public education fell by 6.2 percent between the 2008–09 and 2011–12 school years.2 Although comprehensive revenue data are not yet available for the most recent years, existing evidence points to a continued decline in financial support for public education. Data from the U.S. Census Bureau’s Quarterly Summary of State and Local Tax Revenue indicate that per capita real local government property tax revenues (for school and non-school purposes) declined by 3 percent between fiscal years 2011 and 2013 (Collins and Langley 2014). And a survey conducted by the Center on Budget and Policy Priorities found that in 33 states, real

In the article the basic problems of the formation of inter-budgetary relations at the regional level. The basic directions of formation of an effective model of intergovernmental relations at the present stage of development. They include: the definition in the legislation of financial and economic essence of public administration sector as the public sector; Education of the public administration sector with clearly defined functional responsibility for providing public and local services; the process of optimizing the administrative structure of the country, which should be adapted to new forms and methods of management; determining the subjects of inter-budgetary relations in accordance with international standards; ensuring the distribution of functional expenditure budgets to provide state and local services between the subjects of intergovernmental relations and a sufficient level of own sources of revenue budgets of local and regional self-government, their financial autonomy. Analyzed current trends in the functioning of the system of intergovernmental fiscal relations. The tendency of increasing the gap over the state budget revenues. This confirms the requirement, the improvement of the mechanism of filling the revenue part of local budgets and optimization of costs from the state budget of Ukraine. It was found that the formation of an effective system of financial support at the local level promotes the involvement of a tool such as local borrowing. In Ukraine, the largest and most reliable source of local revenues remain intergovernmental transfers. Considers the decentralization of expenditure responsibilities and the introduction of new areas of expenditure. Indicate the main directions of improvement of an effective model of intergovernmental relations at the present stage. The main steps of filling the revenue part of the budgets of local governments, taking into account the world experience.

Income tax, as a significant source of Armenia's state budget revenue, accounting for approximately 25% of tax receipts, currently requires revised approaches to its application rate. Since the implementation of the 2018 tax system, the approach has not fully met the principles of equitable taxation. Adjusting income tax rates has a direct impact not only on tax revenues but also on public sentiment, which ultimately affects the size of the shadow economy and undeclared income. This complex issue demands an optimized solution – identifying income tax rates that will ensure sufficient budget revenue while remaining acceptable for individuals. This study will focus on the analysis and modeling of projected budget inflows from income tax and will evaluate the effects of new tax rates on various population groups in the Republic of Armenia. The relevance of this work lies in the need to analyze proposed income tax rate changes. Given the adjustments to income tax rates, both since 2018 and potentially in the future, it is critical to conduct a comprehensive analysis of how income tax influences tax revenue, which constitutes over 90% of the state budget's income in Armenia.

В статье исследуются вопросы, связанные с проводимым в России экспериментом унификации сбора всех обязательных платежей. В статье анализируются правовые аспекты такого подхода, показано разнообразие методов сбора обязательных платежей. Последовательно рассмотрены понятия бюджетных доходов, источников доходов. Особенное внимание уделено формам и практикам откупов налогов и иных обязательных платежей. Сделан вывод, что в качестве источников бюджетных доходов в бюджетном законодательстве на деле указаны различные фискальные платежи. Показано, что настоящим источником публичных доходов выступают активы и ресурсы, составляющие национальное богатство. На исторических примерах показано, что откуп налогов, несмотря на его общепринятое отрицание, является обычным методом и может применяться наряду с государственной регалией (монополией) и налоговым администрированием. Нередкими бывают трансформации откупной системы в государственную монополию или акциз и обратно. Автором показано, что откупы сохранились и до сегодняшнего дня под названиями парафискальных платежей, квазиналогов. Количество таких обязательных платежей постоянно растет, а их правовое регулирование носит казуальный характер. Такая ситуация порождает проблему неопределенности налогового бремени. В то же время откупной способ мобилизации публичных доходов может быть полезен. Негативное отношение к откупам как к способу организации извлечения бюджетного дохода, имеет исторические предпосылки и связано с имевшими место масштабными злоупотреблениями и их последствиями. Опасностью, которую несет в себе система откупов, является излишняя власть, которую могут получить подрядчики, что происходит при централизации откупов в масштабах региона или государства. В статье доказывается, что риск злоупотреблений значительно возрастает при крупных откупных концессиях, и становится гораздо ниже при мелких откупах, которые часто имеют преимущество удобства организации перед акцизами или прямыми налогами. Более того, мелкие (местные) откупы могут выполнять задачу контроля и упорядочения какой-либо экономической деятельности, развития новых видов предпринимательства, полезны для решения иных публичных задач.Для цитирования: Комягин Д.Л. Откуп налогов — за и против // Право. Журнал Высшей школы экономики. 2019. № 4. С. 52–71. УДК 336.2; 347.73 DOI: 10.17323/2072-8166.2019.4.52.71

Tax Farming – Pro ET Contra

The state budget balance is always an extremely important issue for each government. In 2020, Vietnam has a relatively small-scale economy. Its economic scale and GDP per capita reached 271.2 billion USD and 2,779 USD respectively. Budget revenue is still limited, but the need for recurrent spending and development investment is still very large now and in many years to come. In the past time, budget revenue and expenditure are in a situation of not having the necessary balance, the state budget deficit has been still around 4.5 percent of GDP. The actual state budget revenue and expenditure balance have been revealing several disadvantages. Faced to such a situation, the author would like to present some important issues about the state budget revenue and expenditure and propose key solutions to increase the efficiency of state budget revenue and expenditure in Vietnam.

The main source of formation of national budgets and financial resources that ensure the macroeconomic stability of economic unions are their own revenue sources: tax, non-tax payments, other potential reserves. The purpose of the study is to assess the fiscal convergence of the countries of the Eurasian Economic Union (EAEU) based on the indicators of internal revenue sources of national budgets. The hypothesis of the study suggests that the degree of fiscal convergence among the countries of the Eurasian Economic Union is directly affected by the states' national revenues as the main sources of the financial stability of national economies and the united economy. The article analyzes the indicators that determine the formation of internal revenue sources of the state budget (budget revenues, budget deficit, tax revenues). The multidimensional geometric approach is used - the method of the multidimensional minimum volume ellipsoid, which assesses dynamic changes in the volume of space between the countries of the EAEU. This method allows us not only to visualize the ongoing convergence processes in the territory of the analyzed countries, but also to assess the overall impact of the studied indicators on fiscal convergence. The results of the study demonstrate unstable convergence/divergence trends within the integration entity over the past 11 years, which indicates insufficient use of joint fiscal levers to stabilize the overall macroeconomic situation. The proposed indicators of own revenue sources allow us to clearly establish the degree of convergence of fiscal systems in multidimensional space. It has been revealed that the countries studied did not achieve significant fiscal convergence during the analyzed period despite their participation in economic unions, specifically the EAEU. During shock situations, countries pursue fiscal policies that cater for their domestic interests, without coordinating its consequences with one another. The theoretical significance of the obtained results lies in the expansion of the assessment pool of fiscal convergence indicators; the practical significance lies in the possible harmonization of national fiscal policies to ensure macroeconomic stabilization in the economic union during periods of crisis.

Purpose:The purpose of this article is to analyse the revenues of provincial budgets in Poland in 2022-2024, with particular emphasis on funds from the state budget, European Union funds and the National Recovery Plan.The study focuses on assessing the spatial variation in the absorption of funds and identifying the main trends in the use of external financing.Design/Methodology/Approach: The study uses statistical data from the Local Data Bank of the Central Statistical Office and official reports of the Ministry of Finance and the Polish Development Fund.The analysis was carried out using quantitative and comparative methods, enabling the identification of dynamics of changes and the determination of the share of individual provinces in the national distribution of funds. Findings:The results indicate a significant decrease in the value of payments on a national scale in the analysed period (by over 20% in 2022-2024), and at the same time a growing spatial diversity in the absorption of funds.The largest beneficiary was Greater Poland, whose share in 2024 amounted to over 16% of the total funds.Declines were observed in particular in the provinces of Eastern Poland, such as Lubelskie, Podlaskie and witokrzyskie.The results confirm that the absorption of funds depends on the institutional and economic potential of the regions and the timetables for the implementation of EU programmes and the National Recovery Plan. Practical implications:The findings of the study can be used to shape the state's redistribution policy and EU fund programming.They show the need to strengthen the absorption capacity of weaker regions and introduce mechanisms to balance support in order to limit the growth of regional disparities.They can also serve as a basis for local government actions in the area of long-term financial planning.

Przedmiot badań: Obowiązujący w Polsce podatek od towarów i usług został skonstruowa­ny i wprowadzony do systemu podatkowego w latach 90-tych ubiegłego wieku, tj. w okresie transformacji gospodarczej. Ówczesne uwarunkowania gospodarcze sprzyjały wdrażaniu instru­mentów przyspieszających tempo przechodzenia od gospodarki uspołecznionej do gospodarki rynkowej. W okresie obowiązywania był poddany licznym nowelizacjom celem dostosowania go do warunków gospodarki rynkowej, zasad wynikających z współczesnych teorii podatkowych czy implementowania umów międzynarodowych oraz prawa wspólnotowego. Konsekwencją licznych zmian podatkowych jest erozja prawa podatkowego, wzrost kosztów podatkowych oraz niestabilność. Z tego względu zarówno praktycy, jak i przedstawiciele świata nauki wskazują na potrzebę reformy systemu podatkowego, a zatem także podatku od towarów i usług. W tym kontekście zasadne jest podjęcie rozważań, co do określenia jego znaczenia w wymiarze budże­towym, społecznym i gospodarczym. Cel badawczy: Niniejszy artykuł ma na celu określenie znaczenia podatku od towarów i usług w ujęciu budżetowym, gospodarczym i społecznym. W związku z powyższym sformułowano tezę badawczą, zgodnie z którą podatek od towarów i usług stanowi istotne źródło wpływów budżeto­wych, natomiast jego charakter czyni go efektywnym instrumentem interwencji państwa w życie społeczne i gospodarcze. Dyskurs prowadzony jest w powiązaniu z prezentacją funkcji podatków w gospodarce rynkowej, koncepcją państwa oraz właściwościami tego podatku. Wykorzystując dane statystyczne, określono znaczenie badanego podatku jako źródła wpływów budżetowych. Po­średni charakter podatku wykorzystano jako determinantę jego znaczenia w ujęciu społecznym, natomiast jego gospodarcze znaczenie zostało przedstawione w oparciu o stymulacyjny charakter. Metoda badawcza: W opracowaniu zastosowano metodę analizy aktów prawnych, piśmiennic­twa w powiązaniu z metodą dedukcji. Wyniki: Podatek od towarów i usług stanowi istotne źródło dochodów budżetowych państwa oraz w ograniczonym zakresie może być wykorzystywany jako instrument interwencji państwa w procesy gospodarcze oraz społeczne.

The state budget is a crucial political task for governments, with taxes being a significant source of revenue. In developed nations, property taxes constitute the primary source in total tax revenue and local budgets. Vietnam currently does not levy property taxes on real estate but only imposes taxes on agricultural land use and non-agricultural land use based on very low predetermined land values. Introducing property taxes not only generates a substantial and sustainable source of revenue for the budget but also helps curb speculation in land and real estate, promoting transparency in asset ownership. Due to a lack of comprehensive and standardized legal, technical, and economic statistics, and the rapidly changing market prices for land and real estate, formulating property tax laws in Vietnam has been challenging. Despite significant differences in conditions compared to other countries, property taxes are deemed essential in the near future. Researching theoretical foundations and the experiences of other nations in real estate tax laws, especially those undergoing economic transitions like Vietnam, is crucial. It is known that this tax has been under thorough examination to gradually develop, enact, and implement it in line with practical needs and, most importantly, to garner public and societal consensus.

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

Taxes are used as a way of government influence on social production, its dynamics and structure, and are also a source of government revenue. To the greatest extent, this applies to corporate income tax, since it is one of the most important sources of budget revenue. Difficult political and economic conditions, instability and complexity of domestic legislation, a significant tax burden on business highlight the need to study the peculiarities of corporate income taxation not only as a powerful fiscal tool, but also in terms of its regulatory functions. In Ukraine, the possibilities of using corporate income tax as a regulatory factor are somewhat limited by its large budgetary value, so there is a need to study also a foreign experience of corporate income taxation in order to find the best ways for our country to improve the collection and administration of corporate income tax. To stimulate entrepreneurial activity, ensuring its stable development, it is necessary to create an optimal effective tax system that would provide stable revenues to the state budget, without burdening entrepreneurs. This issue is extremely acute, because the corporate income tax can be used as an effective tool for balanced dynamic economic growth on the basis of innovative development, and as a reliable source of state budget revenues. This article defines theoretical questions concerning the economic essence and place of the corporate profit tax in the taxation system. Determined main reasons for the fluctuations of revenues from corporate income tax in the budget of Ukraine, namely: the loss of income tax of the dominant fiscal role in the formation of tax revenues of Ukraine is due to lower rates and changes in the procedure for determining the object of taxation, as well as general negative trends in economic development of Ukraine. The main areas of improvement of corporate income taxation mechanism in Ukraine at the present stage of economy development are investigated. Conclusions are drawn about introducing a progressive system of corporate income taxation, harmonization of accounting and tax legislation on the calculation of corporate income tax, reviewing the list of tax incentives and using the accelerated depreciation method that reduces the tax base.

The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; on the basis of expert assessments, the influence of formal rules on the formation of revenues of local budgets, in particular tax ones, is determined; tendencies and prospects of financial provision of sustainable development of territorial communities of Ukraine for the medium term are substantiated. Based on the analysis of the composition and structure of local budget revenues, a reduction in the share of local budget revenues in consolidated budget revenues (excluding transfers) and in GDP has been identified. This trend reached its maximum value in 2023 and is primarily due to a reduction in the volume of interbudgetary transfers. Taking into account the significant burden on the State budget regarding the financing of the defense function of the State and servicing the public debt, the assumption that the trend towards reducing the volume of interbudgetary transfers for the next 3–5 years remains is substantiated. It is proved that the main budget-forming taxes for the formation of own revenues of local budgets are the personal income tax and the single tax. It is noted that the innovations proposed by the government regarding the administration of these taxes may lead to a reduction in revenues to local budgets in the medium term. Scenarios of tax revenues to local budgets are modeled according to various options for changing the base and rates of budget-forming taxes, and the importance of empowering local self-government bodies to influence the process of their administration, as proposed in the National Revenue Strategy 2030, is emphasized. Proposals on the expediency of using local borrowings and local guarantees as sources of additional revenues of local budgets have been substantiated, having previously assessed potential risks regarding the possibility of effective management of local borrowings and taking them into account in the development of long-term budget forecasts. Prospect for further research in this direction is the restoration of medium-term planning of local budget revenues and, in the future, the transition to a long-term time horizon that will correspond to the process of implementing the requirements of the related EU directives.