Classification Of Taxes Research Articles

Соотношение экономического основания налога и смежных явлений

The article delineates between concepts that closely relate to economic basis of tax, such as the subject matter of tax, taxable item, tax base, source of tax, and function of tax. Also, the author clarifies the legislative definition of the taxable item and the tax base and provides a classification of taxes by types of the tax base and of taxable economic benefit.

Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation

Environmental taxation is an instrument of the state’s tax policy, remaining today one of the vectors of socio-economic development. However, the structural understanding of this mechanism in tax theory has not yet been formed. In this connection, the purpose of this work is to identify, on the basis of the current tax legislation of the Russian Federation, tax tools involved in the regulation of environmental processes. To solve one of the main tasks, namely, to form the theoretical foundations of the algorithm for monitoring and evaluating empirical data within the framework of the state’s tax policy, it is necessary to analyze scientific publications and synthesize knowledge of Russian and foreign practices in the field of environmental taxation. The next task is to formulate conclusions on the further greening of the tax legislation of the Russian Federation. As a result of the conducted research, the author’s approach to the typologization of taxes and fees within the framework of Russian tax legislation is proposed from the position of using the ecological element of fiscal instruments. In the article the ecological element is understood as the socio-economic essence of a particular tax or fee, as well as the presence of an element or a tax mechanism of interaction of an ecological orientation in the payment structure. As a result, it was the elementary analysis of payments that made it possible to identify the range of hypothetically acceptable tax regulators.

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.

Identifikasi Sumber Pendapatan Asli Daerah pada Pajak Daerah Kota Jambi

The focus of this research is to identify the original source of income in jambi city area, one of which is local taxes. Local taxes are an option in this study due to its enormous contribution to the original income of the region in the city of Jambi. This research aims to find out how much local tax growth, the effectiveness of local taxes, its contribution to the original income of the jambi city area and the classification of local taxes based on overlay theory. The method used is quantitative descriptive with data using secondary data. The results of the study showed the average growth of jambi city tax from 2018 to 2019 at 19.54%, with a contribution of 65.05%. The level of total local tax effectiveness is very effective in 2018 and 2019. The identification results showed that of the 9 (nine) regional tax sources 6 (six) were categorized as prime, 2 (two) potential and 1 (one) backward.

ОБЛІКОВІ ТА ПОДАТКОВІ АСПЕКТИ СПРАВЛЯННЯ ЕКОЛОГІЧНОГО ПОДАТКУ

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.

Transport, ecology and taxes in the context of globalization

Research background: One of the global problems of modern transport is the harmful impact on the environment due to the use of carbon fuels. This is especially true in the context of the globalization of the economy and en-vironmental problems. The world has long been in the process of switching to alternative energy sources and reducing the use of fossil fuels. Adminis-trative measures and taxation of CO2 emissions are applied. Purpose of the article: The purpose of the article is to conduct a literary review in peer-reviewed publications on the problem of transport taxes and to make proposals for the introduction of an environmental tax within the framework of the classification of taxes proposed by the author for the pur-pose of their introduction. This analysis showed the predominance of publi-cations with an environmental aspect. Basically, the authors analyze the application of taxes on CO2 emissions, as well as various methods (logistical, technological, managerial) to reduce these emissions and improve the efficiency of transport systems. The main object of research is road transport, to a lesser extent - air transport and sea transport. Methods: The system approach, methods of scientific abstraction, formal logic, dialectical-theoretical methods, the method of empirical analysis, and other economic methods were mainly used in obtaining research results. Findings & Value added: The article deals with the modern problems of calculating and paying the transport tax, its role in the costs of transport organizations. The transport tax in Russia is likely to be replaced by an en-vironmental tax. The variants of introducing the “ecological” component in the transport tax used in Singapura are proposed. The classification of taxes proposed by the author for the purpose of their introduction can also serve the purpose of preserving the environment.

РЕФОРМА ОПОДАТКУВАННЯ В РЕСПУБЛІЦІ УЗБЕКИСТАН: НОВІ РИЗИКИ І НОВІ МОЖЛИВОСТІ

Using an integrated approach to tax reform creates opportunities for achieving the goals and objectives of the country's socio-economic development. The purpose of the study is to evaluate the effectiveness of tax reform, to consider the conformity of the measures taken with the theoretical and methodological foundations, and on this basis to develop recommendations for improving existing tax instruments. The subject of the study is the development of the tax sphere of Uzbekistan in the context of economic liberalization and the strengthening of market mechanisms. Methods of economic research: analysis and systematization of tax factors, system analysis, scientific abstraction, historical and logical method, classification and groupings, etc. The hypothesis of the study is that ongoing tax reforms should take into account the scientific and methodological principles of taxation and prevailing features national economy. Statement of the main material. The main scientific and methodological foundations of taxation and the features of the functioning of the tax sphere in the Republic of Uzbekistan are identified. The originality and practical value of the study lies in the fact that it provides an assessment of tax reforms implemented in Uzbekistan, an examination of their compliance with the scientific and methodological foundations of taxation. The findings of the study are that the reforms in Uzbekistan did not always take into account the scientific basis of taxation and were aimed primarily at liberalizing the country's socio-economic development. Directions for further development of the tax sphere are proposed, in particular, measures to improve the classification of taxes and mandatory payments in order to create favorable conditions for optimizing the tax burden and strengthening their stimulating function, measures to reduce shadow activity in the economy by optimizing taxation

Polish tax system overview

The article analyses the “tax system” concept. The authors have mainly referred to the views of the Polish tax law doctrine. The analysis also covers issues on public levies, with a particular emphasis on taxes, their most important components. The article also presents issues concerning the classification of taxes and their structure.

Modernization of the taxation system of the Republic of Usbekistan

The article considers the main aspects of tax reform in the Republic of Uzbekistan. An assessment of the improvement measures aimed at complying with the criteria of scientific theories of taxation is carried out. A number of recommendations are given to improve the classification of taxes and mandatory payments, as well as existing tax instruments.

ИСПОЛЬЗОВАНИЕ НАУЧНО-МЕТОДОЛОГИЧЕСКИХ ОСНОВ НАЛОГООБЛОЖЕНИЯ ПРИ ПРОВЕДЕНИИ НАЛОГОВЫХ РЕФОРМ В РЕСПУБЛИКЕ УЗБЕКИСТАН

The article considers the views of representatives of various scientific schools on the problems of taxation. The evolution of scientific views that determine the role of the state in tax matters is shown. The tendency of convergence of scientific theories, scientific and methodological approaches to the implementation of tax policy is noted. The assessment of measures taken in Uzbekistan to improve the tax sphere for their compliance with the criteria of scientific theories of taxation, as well as foreign experience, has been carried out. Based on the results of the study, recommendations were developed on improving the classification of taxes and mandatory payments, as well as improving existing tax instruments.

Tax reform in the Republic of Uzbekistan: the approaches used and their compliance with the criteria developed by leading schools of economic thought

The article discusses the methodological approaches to taxation used in the process of reforming the tax system of the Republic of Uzbekistan. The approaches have been evaluated in terms of meeting the criteria developed by leading schools of economic thought. A number of proposals have been worked out to improve the classification of taxes and mandatory payments, as well as of some fiscal instruments being applied within the republic.

Analytical assessment of local budgets and charges and measures to improve the mechanisms of their management

The article examines the impact of changes in the regulatory framework on local taxes and fees. The importance of local budgets in the budget system of Ukraine is outlined. Emphasis is placed on increasing the role of local taxes and fees and increasing their share in local budgets' own revenues as the main task of the state's fiscal policy. The content of Article 10 of the Tax Code of Ukraine, which sets out a list of local taxes and fees, is based on which each village, town or city council decides on the establishment of certain local taxes and fees on its territory. The classification of local taxes (property tax, which consists of land payment, property tax other than land, transport tax; single tax) and fees (parking fee for vehicles; tourist tax) is given. Analytical assessment of the structure of local taxes and fees of Ukraine for 2016-2018 has been made. It is emphasized that in the general structure of tax revenues of the local budgets the role of the tourist tax is insignificant, but there is an increase of the tourist tax in Kyiv, Odessa, Lviv and Kharkiv, which have architectural monuments, recreational infrastructure and more. Analysis of the receipt of tourist fees to the budgets of the most popular Ukrainian resorts shows that the sole leader of the rating is the balneological resort Truskavets. The most significant impact on local budget revenues is the tourist tax for the village. Polyanytsya (Bukovel Ski Resort), village. Koson (Kosino Thermal Resort), village. Novofedorivka (Black Sea resort Iron port) and the town. Skhidnytsia (balneological resort). It is proposed to identify additional mechanisms and measures that will help to improve the budget revenue of individual local communities, the region and the country as a whole. Generally, timely and accurate information on local taxes and fees is necessary to analyze the performance of the enterprise, which will prevent errors in the future, will allow the enterprise to optimize the tax burden and contribute to the development

Current state of indirect taxation in Ukraine

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

Analysis of Taxation of Property in Bosnia and Herzegovina

The purpose of this paper is fill in the literature gap and to analyse taxation of property in Bosnia and Herzegovina (BIH). By using IMF and OECD methodology defined under taxes on property, our research tries to compare taxes on property in two BIH entities to the international practice. The results are twofold: firstly, inconsistencies to international classification of taxes on property in BIH are identified and secondly, the taxation of property differs in two BIH entities (RS and FBIH). We find that three different types of property taxes are applied –tax on immovable property in RS and real estate transfer tax and so called tax on property in FBIH. We also find that identified differences have an effect on the size and share of revenues from property taxes in both entities which affect local communities and their revenues. Hence, we focus on property taxes in FBIH since they are under cantonal jurisdiction. The research shows that most revenues from property taxes in FBIH are collected in Sarajevo Canton. In fact, most property tax revenues in Sarajevo Canton come from real estate transfer tax revenues and are collected in four municipalities forming the City of Sarajevo. Bearing in mind lack of reliable long term data in both BIH entities related to taxation of property, we conclude with a few policy recommendations and suggestions for future FBIH property related reforms which should in turn simplify the process of property taxation in FBIH and improve the position of local communities in FBIH.

Discourses on Incorrect Naming of Taxes and Improper Classification of Taxes in Korea

Discourses on Incorrect Naming of Taxes and Improper Classification of Taxes in Korea

Теоретические аспекты построения оптимальной системы транспортного налогообложения

The purpose of this article is to analyze the theoretical and methodological basis of building an optimal transport taxation system. That includes establishing classification criteria, functions and principles of building the system. The article systematizes economic views on the nature of transport taxes and outlines the genesis of transport taxation. The article substantiates that the genesis of studies on transport taxation involved the development of economic measures of the size of compensation which followed the special-to-general model, that is, from compensation for the use of particular road network facilities to compensation for the entirety of negative externalities and the use of the whole road network. The article systemizes functions of transport taxation and analyses its two main functions: fiscal and regulatory ones. The article rationalizes that the regulatory function in transport taxation is equally significant. The article analyzes negative external effects resulting from accelerated growth in car ownership. In addition, it substantiates that pure public benefits relating to motor vehicle use tend to transform into mixed benefits in the course of mass car ownership, which, in turn, remain non-excludable, but become rivalrous in consumption. The work presents an original classification of transport taxes based on the main classification criteria. Transport taxes are classified based on types and designation of transport payments, stages of the life cycle of a motor vehicle, the way the tax is levied, the influence it has on the intensity of car use and the purpose of revenue spending. The work offers a system of principles of optimal transport taxation consisting of well-known and new ones. The article further develops the benefit principle in transport taxation as well as the social optimum principle. In addition, it provides definitions for original principles identified by the author: the principle of comprehensiveness, the principle of differentiation, the principle of payment collection at time of service, and the principle of designation.

Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries

This paper deals with the issue of the recurrent tax on immovable property and its significance in the tax systems of the EU Member States. The recurrent tax on immovable property is classified as property taxes, also according to the international methodology of the classification of taxes. This tax is imposed on the owners (in some cases on the lessee or user) of the immovable property in the various tax jurisdictions and belong to the taxes that the taxpayer cannot avoid and from this perspective it represents a stable source of income for the public budgets of the modern market economies. This paper discusses the current state of the application of this tax in the tax systems of the Member States with an emphasis on numerical characteristics on the defined timeline. In frame of the analysis of the numerical characteristics there are use the primary sources, which are followed by the interpretation of the calculated results. The theoretical introduction is defining the theoretical basis for the application of this tax in modern tax systems and its conflict with the issue of double taxation.

Imunidade tributária à incidência dos impostos indiretos na aquisição de bens e serviços por entidades de assistência social: estudo dogmático e análise da jurisprudência constitucional sobre o fenômeno da repercussão econômica

A escolha do tema é justificada pela polêmica acerca da extensão da imunidade tributária impostos se o vendedor não é imune, mas o comprador é entidade de assistência social imune por força do art. 150, inciso VI, alínea “c” da Constituição da República. A proposta do presente estudo é problematizar a questão desde as premissas que embasam a classificação dos tributos em “diretos” e “indiretos” e sua implicação no reconhecimento dos contribuintes “de fato” e “de direito”, cujas origens remontam o próprio desenvolvimento histórico-metodológico da disciplina “Direito Tributário” e sua autonomia da “Ciência” das Finanças. Coerente com as colocações propedêuticas, faz-se observações específicas ao art. 150, inciso VI, alínea “c” da Constituição da República, de acordo com a doutrina e a jurisprudência, a respeito da pertinência jurídica do fenômeno da “repercussão econômica” na classificação dos tributos em “diretos” e “indiretos” e sua consequência no reconhecimento da imunidade tributária às entidades de assistência social quando estas ostentarem a condição de contribuintes “de fato” na aquisição de bens e serviços de fabricantes, vendedores e prestadores não-imunes.

Solving the Chapter 12 Tax Conundrum: How Congress Should Clarify the Bankruptcy Code

Before the BAPCPA amendments, many farm-debtors struggled to have bankruptcy plans confirmed due to significant tax claims arising from proposed Chapter 12 reorganizations. Therefore, in 2005, Congress amended the Bankruptcy Code, making “claims owed to government units” unsecured. However, as debtors attempted to use this provision to reduce tax liabilities in bankruptcy plans, the ambiguities and shortcomings of the amendment came to light. The I.R.S. objected to debtor’s classification of taxes arising from ordinary operations and post-petition sales as unsecured, as well as the debtor’s method of allocation between secured and unsecured claims. The legal battles over these objections have created a split of authority between the Eighth and Ninth Circuits, and the Tenth Circuit is in the process of addressing the same issue. The debate of the proper interpretation is based on how the Internal Revenue Code should influence this bankruptcy provision and how courts should use the Bankruptcy Code’s plain language and Congress’s legislative history. Congress should clarify the Bankruptcy Code and effectuate the original legislative intent by classifying taxes arising from dispositions associated with reorganization from both pre-petition and post-petition sales as unsecured, while officially adopting the “proration method” in allocating secured and unsecured claims.

Repetição do indébito tributário e o art. 166 do Código Tributário Nacional

This analysis deals with article 166 of the National Tax Code which imposes special requirements for the repetition of the so-called indirect taxes. For that purpose it analyzes initially the classification of direct and indirect taxes under the criteria of the financial impact. Next, it criticizes holdings ns. 71 and 546 of the Federal Supreme Court which dealt with that subject prior to the enactment of the Tax Cod. The analysis shows further how that subject was considered at the time of the drafting of the Code, and, lastly, presents arguments for the interpretation of article 166 with a view of preventing that it be used as an impediment to the right of restitution of taxes which payment was not due.