Tax Category Research Articles

Pengaruh PBB dan BPHTB terhadap Pendapatan Asli Daerah (PAD) dengan Metode Systematic Literature Review (SLR)

When using the Systematic Literature Review (SLR) technique, the research objective is to examine the impact of PBB and BPHTB on PAD. This research identifies, assesses, and synthesizes previous relevant works bringing together many sources in Sprott-approved journals on this topic. The results of this research show that, although at different levels, PBB and BPHTB make significant contributions to PAD in various regions in Indonesia. Increasing revenue from the PBB and BPHTB sectors is one strategy to increase PAD. However, a number of regions still experience difficulties in maximizing revenue from these two tax categories, including low effectiveness and PAD contributions which are in the low to medium range. In addition, this research found that PBB has a significant and beneficial influence on regional economic growth, although the impact of BPHTB on this cannot yet be determined. The overall results of this research highlight the important role of PBB and BPHTB in increasing PAD and regional economic growth, so it is important for local governments to maximize management and increase revenue from these two types of taxes.

Research on Legal Issues of Tax Collection and Administration for Online Live Streaming Rewards

With the tide of the digital economy, an increasing number of individuals are showcasing their talents through online live streaming and earning reward income. However, compared to other income sources of the streamers, the nature of live streaming rewards presents a significant challenge to tax authorities due to its concealed characteristics. Based on the current legislative status in our country, this paper deeply analyzes the connotation and classification of live streaming reward income, revealing numerous issues faced in the field of tax collection and administration. These issues include but are not limited to the ambiguity of the taxpayer, unclear tax categories and rates, imperfect tax reporting systems, underdeveloped tax information sharing mechanisms, and an incomplete tax credit system. To effectively address these challenges, this paper constructs an overall framework around the elements of taxation and, in conjunction with existing tax laws and regulations, proposes practical and feasible suggestions for improvement.

Определение стоимости реализации древесины, полученной при использовании лесов земель лесного фонда в Нижегородском лесотаксовом регионе

The article discusses certain aspects related to the procedure and rules for determining the value of wood obtained in the course of carrying out activities on forest fund lands, in accordance with the content of articles 43–46 of the Forest Code, for the purpose of its subsequent implementation, based on algorithms defined by the relevant decree of the Government of Russia. In order to comply with legal requirements for determining the value, it is important to make comprehensive use of special knowledge: in the field of forest management, in understanding accounting processes, in the process of determining the species composition of wood and qualitative characteristics affecting its grade, etc. In the process of determining the cost, it is important to correctly take into account the necessary factors characterizing not only the volume of wood, but also its species composition, grade and dimensional characteristics, correctly determine the category of taxes, applied correction coefficients and other indicators detailed in legislation and regulatory and technical documents. The procedure and rules for determining the cost, with their strict observance, make it possible to exclude possible errors, including intentional ones, which, in turn, will allow you to get the maximum value for the object being sold, which will have a positive effect on the receipt of funds to the appropriate budget.

Peculiarities of the activities of local self-government bodies in united territorial communities under martial law

Peculiarities of the activities of local self-government bodies in united territorial communities under martial law

How to improve tax compliance by wealthy individuals? Evidence from Uganda

AbstractMotivationAppropriately taxing the richest is a priority for African governments, which need tax revenues to invest and pay for public services. In Uganda, the revenue authority launched a unit in 2015 to monitor the tax affairs of high‐net‐worth individuals (HNWIs) and very important persons (VIPs), 393 individuals in all. The unit combined persuasion, assistance, and enforcement.PurposeTo establish the extent to which the unit was able to improve tax compliance by the rich.Methods and approachIn collaboration with the Uganda Revenue Authority, this study builds on taxpayer‐level data on tax filing and payment. The analysis employs a standard difference‐in‐difference framework, exploiting the timing of the launch of the unit (September 2015). It also makes use of the existence of the target group of 393 wealthy individuals and a group of another 1,731 potentially wealthy individuals who have been identified but never included in the unit's operations owing to limited resources. We match the groups using a propensity score algorithm.FindingsThe unit has been only partially successful. While the unit increased the probability of filing a return, especially by VIPs, taxpayers declared less on different measures, with no impacts on tax liability. On tax payments, only a small and significant positive impact was found, again due to complex offsetting responses across tax categories. This study also measures the spillover effect on companies controlled by the richest—again documenting complex compensating reactions and no meaningful impacts on tax take. Lastly, while deterrence is more effective for HNWIs, taxpayer assistance and public shaming are more relevant for VIPs.Policy implicationsThis case shows that the rich can be identified and their tax monitored. It also shows the limits of what can be achieved. The Uganda unit lacked staff; it needed twice as many people to monitor the tax of wealthy persons adequately. Moreover, it was hamstrung by the difficulties of sharing data between different departments of the Tax Authority, among government agencies, and between government and key agents such as banks. Ultimately, the unit did not have the staff and data to challenge the tax avoidance schemes deployed by wealthy people and the companies they own.

ՀԱՐԿԵՐԻ ԱԶԴԵՑՈՒԹՅՈՒՆԸ ՏՆՏԵՍԱԿԱՆ ԱՃԻ ՎՐԱ ՀՀ-ՈՒՄ / THE IMPACT OF TAXES ON ECONOMIC GROWTH IN THE REPUBLIC OF ARMENIA

Ensuring high and stable economic growth is one of the primary objectives of the state policy in the Republic of Armenia. This objective is indirectly associated with sound fiscal policy, as the implementation of appropriate tax policies tailored to the characteristics of the economic sector's structure, its developmental trends, and the exigencies of the state, fosters stability and long-term sustainability. Such measures serve as key determinants in fostering economic growth. The objective of this article is to examine the structure of economic growth in the Republic of Armenia (RA), to identify the factors facilitating and impeding economic growth in RA, to analyze the composition of tax revenues in RA from the perspective of economic growth, and to assess the impact of RA primary tax categories on economic growth within RA. To achieve this aim, the article delineates the task of scrutinizing the correlation between the economic growth of the Republic of Armenia and its principal tax categories. The research employed empirical methods, including econometric analysis and comparative analysis. A combined methodological approach was adopted during the theoretical phase of the study. The findings of the research indicate a positive correlation between economic growth in the Republic of Armenia (RA) and the expansion of certain tax categories within RA, namely Value Added Tax (VAT), excise tax, profit tax, income tax, and overall tax revenue growth.

Examine the Relationship between Tax Payer Registration and Collection of Turnover Tax Category "B" Tax Payers in Ethiopia, South Gonder Zone

Examine the Relationship between Tax Payer Registration and Collection of Turnover Tax Category "B" Tax Payers in Ethiopia, South Gonder Zone

Examine the Relationship between Tax Payer Registration and Collection of Turnover Tax Category "B" Tax Payers in Ethiopia, South Gonder Zone

Examine the Relationship between Tax Payer Registration and Collection of Turnover Tax Category "B" Tax Payers in Ethiopia, South Gonder Zone

보유세 부담과 세부담 제한제도에 대한 고찰

Korea's wealth tax was divided into property tax and comprehensive real estate tax when the comprehensive real estate tax was introduced in 2005, and since then, it has developed into a complex system with various burden enhancement and relief systems for each tax category. This study examines the dual burden and restriction structure of Korea's wealth tax system and examines how to rationalize the wealth tax burden according to the taxpayer's ability to pay through the example of the United States.
 The holding tax system tries to moderate the tax burden by operating the tax burden ceiling, fair market value ratio, tax credit, and overstatement limit for property tax and comprehensive real estate tax, respectively. However, these complex burden mitigation measures do not adequately assess the taxpayer's burden. Property taxes are supposed to optimize the level of tax burden based on physical taxation, but property taxes determine the level of taxation based on human taxation, which is a major departure from the essence of property taxes.
 Looking at the case of California in the United States, property taxes are assessed according to the principle of ad valorem taxation, and the burden is determined accordingly, and resident-oriented deductions and property tax payment credits are operated to appropriate the burden on taxpayers.
 In order to solve the structural problems of the estate tax, it is necessary to discuss the reorganization of the estate tax system. In order to reduce the tax burden on taxpayers, it is possible to consider introducing a plan to deduct the holding tax burden from income taxation, and it is necessary to discuss in-depth improvements to the taxation system by property tax period. It is also necessary to consider introducing a monthly payment system for property taxes for taxpayers' convenience.
 In the future, considering the globalization and aging of our society, it is necessary to discuss how to improve the integrated wealth tax system in order to appropriate the burden level of property taxes and prepare an integrated taxation system that suits the power.

The impact of tax competition on urban-rural income gap: a local governance perspective

ABSTRACT In China, the regional economic development model affected by government competition is an important factor leading to the income inequality of urban and rural residents. This paper aims to study the influence mechanism of tax competition among local governments on urban-rural income gap from the perspective of government intervention and tries to explain the reasons for the gradual narrowing of urban-rural income disparity since 2010. Using a dynamic panel data of 30 provinces, this study reveals that tax competition has alleviated the urban-rural income gap, and this effect shows temporal extensibility and spatial correlation. It is more obvious in eastern and central China and consistent in different local tax categories. Although tax competition has narrowed the overall income gap, the wage income inequality has been exacerbated. In addition, local fiscal autonomy, urbanization, public service provision and industrial structure are the important influencing channels of the mechanism.

Tax Buoyancy in Indonesia: An Evaluation of Tax Structure and Policy Reforms

This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT), it employs a dynamic analysis from 2015 to 2021. This research utilizes the Wald test to evaluate long-term buoyancies and the PMG-ARDL model to assess tax dynamics and cointegration coefficients. The results revealed tax revenues’ consistent tendency toward equilibrium in the long term, with fluctuations across Indonesian provinces. PIT displayed the highest buoyancy and adjustment speed, followed by VAT and CIT. This analysis highlights tax types’ diverse responses to underlying factors, offering crucial insights into fiscal dynamics. The research illuminates the intricate relationship between economic indicators and tax categories, providing valuable lessons for future policies, especially concerning structural changes like tax amnesty programs and tax rate modifications.

Increasing Legal Awareness of Weaving Micro, Small, and Medium Enterprises To The Obligation To Pay Taxes In Rote Ndao Regency Is Reviewed From Government Regulation Number 23 Of 2018 Concerning Income Tax

The Micro, Small and Medium Enterprises Tax is part of the tax category that has very promising potential in the revenue of the Rote Ndao Region. However, with the increasing number of Micro, Small and Medium Enterprises Weaving Ikat, there are various phenomena that have emerged, including micro, small and medium enterprises owners not fulfilling their obligations to register and pay taxes. Based on the observations of the author, the background of the subject matter can be formulated: (1) To what extent is the Legal Awareness Raising of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District? (2) What are the Factors Inhibiting the Improvement of Legal Awareness of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District?. To answer these problems, research is carried out using the Qualitative Descriptive Analysis Method in accordance with the data obtained while still paying attention to legal theories, principles and rules, so this research is a research sourced from primary, secondary, and tertiary data using an empirical juridical approach. The results of this study show: (1). Increasing Tax Law Awareness of micro, small and medium enterprises owners in Rote Ndao Regency is still minimal because there is still an unconsciousness of their obligations as taxpayers. (2) Factors that hinder the increase in legal awareness of Micro, Small and Medium Enterprises Weaving Ikat, namely due to the absence of Regional Regulations on taxpayers, lack of income earned by Micro, Small and Medium Enterprises actors, lack of knowledge and minimal understanding from taxpayers

2022년도 국세기본법 판례회고

In 2022, less than 10 Supreme Court’s Decisions pronounced, which include the issues of the Framework Act on National Taxes(“FANT”) and were published in the Judgement Gazette. Among them, this article is focusing on the 4 meaningful cases.
 First, “Supreme Court’s Decision August 25, 2022, 2017du41313”, reaffirms the position of existing precedents on the requirements and criteria for reorganizing transactions to deny a circumvention transactions or multi-level transactions for the purpose of tax evasion under Article 14(3) of the FANT. The decision is valid as it applies the principle of substantive taxation principle on circumventive or pyramid transactions in relation to calculating the tax base.
 “Supreme Court Decision May 26, 2022, 2022du32825”, reaffirms the position of existing precedents that determine the existence of fraud based on whether the counterparty files the VAT return, pays or refunds VAT. According to these precedents, even though the same taxpayers engaged in the same fictitious transaction, in the case of corporate tax, the taxpayer’s actions alone are used to determine whether fraud is committed, otherwise in the case of VAT, in addition to the taxpayer’s actions whether the taxpayer is aware that the taxpayer’s deduction of VAT will result in a decrease in national tax revenue. However, this decision is not justifiable as it violate tax jurisprudence because (1) it applies different criteria for different tax categories without any reasonable basis, despite the fact that the relevant regulations stipulate ‘fraud’ in the same way regardless of the tax category, and (2) despite the fact that the statute does not require such an additional requirement for long-term limitation for imposition of VAT, the decision requires the subjective requirement (i.e., recognition of the fact that it will result in a decrease in the national tax revenue) only in the case of VAT,.
 On the other hand, “Supreme Court Decision May 26, 2022, 2019du60226”, regarding whether an investor in an Fisheries Partnership are an ‘oligopolistic stockholder’ who is liable for secondary tax, held that an investor in an Fisheries Partnership cannot be such an ‘oligopolistic stockholder’ because he is not a stockholder or a partner in corporations. This decision is justified in light of the principle of strict interpretation of tax laws.
 Lastly, “Supreme Court Decision January 14, 2022, 2017du41108” is the first decision to explicitly determine that the reference point for determining whether there is a justifiable reason to exempt the penalty tax is the deadline for filing and paying taxes under the each tax law.

Do Environmental Taxes Affect Carbon Dioxide Emissions in OECD Countries? Evidence from the Dynamic Panel Threshold Model

The latest decades have been marked by rapid climate change and global warming due to the release of greenhouse gas emissions into the atmosphere. Environmental taxes have emerged as a cost-effective way to tackle environmental degradation. However, the effectiveness of environmental taxes in reducing pollution remains a topic of ongoing debate. The purpose of this paper is to examine empirically the effects of various environmental tax categories (energy, pollution, resource and transport) on CO2 emissions in 34 OECD countries between 1995 and 2019. The dynamic panel threshold regression developed by Seo and Shin (2016) is implemented to assess whether the impact of environmental taxes on CO2 emissions depends on a given threshold level. The locally weighted scatterplot smoothing analysis provides evidence for a nonlinear association between environmental taxes and CO2 emissions. The analysis indicates the existence of one significant threshold and two regimes (lower and upper) for all environmental tax categories. The dynamic panel threshold regression reveals that the total environmental tax, energy tax and pollution tax reduce CO2 emissions in the upper regime, i.e., once a given threshold level is reached. The threshold levels are 3.002% of GDP for the total environmental tax, 1.991% for the energy tax and 0.377% for the pollution tax. Furthermore, implementing taxes on resource utilization may be effective but with limited environmental effects. Based on the research results, it is recommended that countries in the OECD implement specific environmental taxes to reduce greenhouse gas emissions.

Hotel Activities’ Development by Non-Residents: Portuguese Taxation and Accounting Framework

Purpose: Portugal has been recognized as an election destination in the tourism dimension. Several awards have been assigned to Portugal and Portuguese cities as the best places to have holidays worldwide. On the other hand, like other countries, Portugal has developed tax policies to catch foreign investment, and the tourism area is not an exception. The paper's primary goal is to understand the tax framework for the local lodging activities developed by non-residents in Portugal. Method: The research uses the legal research method to evaluate Portuguese legal data sources, in particular, it studies the personal income tax law and accounting standards. Results: The results show that the activity's development is framed in the Portuguese personal income tax category B scope. As a non-resident, the local housing income beneficiary is taxed to the income obtained in Portuguese jurisdiction through the hotel unit. The building is recognized as a fixed installation that will be recognized as a permanent establishment where the activity is developed. The gross income will be taxed under the simplified regime of the personal income tax, and it is applied a coefficient of 0.35 to determine the taxable base of the personal tax. Over the taxable base, the non-resident pays an effective tax of 25% of personal tax. All the expenses supported by the investor are not recognized in this process. The procedure is different whether the non-resident opts to be taxed under the organized accounting regime.

Study on the Path of Sustainable Financial Development in Resource-based Regions

In recent years, China's economy has shifted from a high-speed growth stage to a high-quality development stage. The transformation of economic development mode, optimization of industrial structure, and transformation of growth momentum are important ways for high-quality development, and this is also true for resource-based regions. Resource-based regions have inherent advantages in development, but as mineral resources are continuously excavated and exploited, many resource-based cities are facing serious economic decline, unemployment, and environmental degradation. Therefore, the transformation of resource-based cities and the sustainable development of the ecology and economy are highly valued by the country. In particular, China is currently in a stage of high-quality development, and resource-based cities should closely follow the national development direction and explore a new path suitable for their own sustainable development. This article takes the resource-based city of Ordos as an example to conduct comprehensive analysis on its fiscal revenue and expenditure data from 2011 to 2022 and points out the problems in the process of sustainable development of fiscal in resource-based regions, mainly including inadequate regional economic momentum, unreasonable fiscal sources, unreasonable industrial structure mainly relying on resource-based industries, and high concentration of tax revenue under the "tax-sharing system" fiscal system affecting the ability of municipal level coordination. This article proposes countermeasures and suggestions for the sustainable development of fiscal in resource-based regions, mainly including optimizing the business environment, promoting the integration of digital industry and physical industry, adjusting fiscal and tax policies, and developing local main tax categories.

Increasing Tax Collection in African Countries: The Role of Information Technology

AbstractMany African countries struggle to collect an adequate amount of tax revenue to support needed investments in public services. This paper examines how African countries may take advantage of recent advances in technology to improve tax administration. It provides an overview of the potential and challenges of different tax categories in Africa: consumption taxes, real estate taxes, trade taxes and income taxes. It then describes the ways in which technology solutions may be deployed to address these challenges by helping to identify the tax base, monitor compliance and facilitate compliance. Lastly, it provides insights from interviews with senior tax administrators across the continent on their practical experiences in adopting technology for taxation.

Aspects Regarding the Relationship Between Different Tax Income and Economic Growth, Analysts Opinions

A number of analysts have followed, in their works, the effects of different categories of taxes (taxes on labour, capital, consumption and others) on economic growth, trying to establish to what extent they bring their contribution to growth or can have an unfavorable effect.

Technology Evolution and Tax Compliance: Evidence From Rwanda

Technology and digitalisation have great potential to boost taxpayer compliance and revenue collection in Africa. Despite an increasing reliance on IT solutions for taxpayers, evidence of their effectiveness is still limited. In Rwanda, the revenue authority has introduced a more advanced version of an electronic billing machine, EBM version 2 (EBMv2), both to strengthen the tracking of transactions for enforcement purposes and to improve the experience of taxpayers. Based on a wealth of administrative data, this paper evaluates the impact of the adoption of EBMv2 on the filing behaviour of firms. Importantly, we can compare first-time adopters of EBMv2, mostly new taxpayers, with those moving from the old EBM version 1 to EBMv2. Findings reveal a significant increase in turnover, VAT inputs and VAT due, driven by new users. The probability of zero filing is reduced. Furthermore, discrepancies between VAT and income tax returns are greater, due to a much larger increase in turnover from VAT returns, mostly attributable to first-time users. We recommend that policymakers closely examine shifters who do not change their behaviour after adoption. Furthermore, we suggest that tax authorities adopt a more holistic approach to monitoring compliance across different tax categories since the positive impact on VAT does not necessarily translate into income tax.

ENVIRONMENTAL TAXATION IN THE EUROPEAN UNION: TRENDS AND FEATURES

Objective. The purpose of the article is to determine trends and features in the field of environmental taxation in the European Union. Methods. In the research process, the following general scientific methods and techniques of cognition were used: methods of scientific abstraction, analysis and synthesis (for the study of theoretical aspects of environmental taxation, determination of trends in the field of environmental taxation of the European Union), systematic generalization (for the classification of environmental taxes, determination of the principles of environmental taxation, features environmental taxation). Results. According to the results of the research, the essence and categories of environmental taxes in the countries of the European Union (energy, transport taxes, taxes on environmental pollution and resource use), the principles of their implementation, the impact of environmental taxation on achieving the goals of sustainable development, the advantages and disadvantages of environmental taxation, questions internalization of negative external effects of the environment. According to the results of the study, the trends of increasing total revenues from environmental taxes in the European Union during 2015-2021 (by 1.1 times), decreasing the share of environmental taxes in total tax revenues from 6.16% to 5.52% were established. The discrepancy in the receipt of environmental taxes by types of economic activity was determined (the largest share in the total amount of environmental taxes is energy (77.7%) and transport taxes (18.8%), the smallest share is taxes on pollution/use of resources (3.4%)). The need for a stricter application of the "polluter pays" principle, increasing the efficiency of environmental taxation due to measures to improve comprehensive planning, control and distribution of revenues from environmental taxes has been determined.