Current Tax Burden Research Articles

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba

This study aims to empirically determine the effect of current tax burden, deferred tax burden, and deferred tax assets on earnings management in automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research method used is a quantitative research method. The data used are secondary data, namely financial statements registered on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using purposive sampling. Based on the determined criteria, a total of 6 automotive companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 were obtained. The analysis techniques used in this study are panel data regression analysis, panel data regression model testing, classical assumption testing, and the coefficient of determination test. The results of this study indicate that the current tax burden affects earnings management, while the deferred tax burden and deferred tax assets do not affect earnings management. Furthermore, the study found that simultaneously, the current tax burden, deferred tax burden, and deferred tax assets affect earnings management.

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Perencanaan Pajak Terhadap Manajemen Laba

This research aims to determine empirically the influence of current tax burden, deferred tax burden and tax planning on earnings management in automotive companies listed on the Indonesia Stock Exchange (BEI). during the 2018-2022 period. The research method used is a quantitative research method. The data used is secondary data, namely financial reports listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample was selected using the purposive sampling method. Based on predetermined criteria, there were 6 automotive companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, panel data regression model testing, classical assumption testing, panel data linear regression testing, and hypothesis testing. The results of this research show that current tax burden and tax planning have an effect on earnings management, while deferred tax burden has no effect on earnings management. Then research simultaneously current tax burden, deferred tax burden, and tax planning influence on earnings management.

Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses

Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research thesis literature review article results in e are: 1) the current tax burden affects earnings management; 2) current tax liabilities affect deferred tax; and 3) deferred tax expense affects earnings management.

Analysis of the Implementation of PSAK 46 on Report Quality Improvement Finance

Application of PSAK 46 regarding the accounting treatment of income tax at PT. Rizki Cemerlang Transportaco is a good step to improve the quality of presentation of financial reports in order to make the right decisions. its financial statements refer to Financial Accounting Standards (SAK), so that the income reported in the income report is not necessarily the same as the profit value in accordance with tax regulations. Therefore, companies need to keep records of deferred tax in anticipation of the consequences of income tax (deferred tax assets and liabilities) both in the present and in the future. Deferred tax occurs when the current tax burden according to accounting is different from the current tax payable (tax payable in the current year according to tax regulations).

Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agretivitas Pajak Perusahaan

The analysis of the theory behind tax planning, deferred tax liabilities, and current tax burden on earnings management is the goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Positive accounting theory is the foundation of this study. Liquidity and corporate size are supporting factors that affect aggression. These findings demonstrate a significant relationship between business size and aggressiveness that helps to reduce current expenditures. The occurrences that occur are described in further detail in this paper.

Comparative Assessment of Capital Income Taxation in Azerbaijan, Kazakhstan, Georgia, and Belarus

The marginal effective tax rates (METR) are determined in Azerbaijan, Kazakhstan, Georgia, and Belarus. The METR have high sensitivity from the tax depreciation rate, profit tax and interest rates for all countries. Sensitivity of the METR from inflation is high in Georgia and Belarus but is less in Azerbaijan and Kazakhstan. The calculations show that the current tax burden in Belarus is higher than in other countries (excluding debt financing). The current tax depreciation rate does not provide additional incentives for investment activity in these countries. The calculations are approximate, but they show that the tax depreciation rate depends on the inflation rate to create additional incentives for marginal investment. Georgia has the highest opportunities to increase investment activities by decreasing the real interest rate. Kazakhstan has greater tax advantages in manufacturing than Azerbaijan.

ДИФЕРЕНЦІАЦІЯ СТАВОК ПДФО В КРАЇНАХ-ЧЛЕНАХ ЄС

In modern economic realities, special attention is paid to forming an effective tax system that promotes the sustainable economic development of all actors in the global economy. This work aims to analyse the experience of EU member states in the taxation of citizens’ incomes and assess the possibilities of implementing the expertise of EU tax reforms in Ukraine. The article examines the rates of personal income taxes in the European Union’s member states and Ukraine. It is noted that personal income tax rates in all countries of the world belong to the national taxes, which are used to form state and local budgets. In most countries, personal income taxes have a progressive structure, which means that the tax rate paid by individuals increases as they receive higher wages. It has been identified that personal income tax rates differ significantly in EU member states. Still, all European countries have introduced a progressive scale of individual income tax based on the «rich pays more» principle. The work considers the value of tax rates in the European Union member states. The peculiarities of the taxation system of natural persons in the EU member states are highlighted. Analysis of the differentiation of personal income tax rates in European Union member states has show that applying progressive personal income tax systems helps reduse income inequality. The tax system of Ukraine is assessed, and the ways of transforming the current tax burden are suggested. It is concluded that in the conditions of the Russian-Ukrainian war, unstable and turbulent economic situation, the issue of changing the tax burden on taxpayers is ripe not because we want to be in the European Union but because the point of effective tax policy is a matter of our survival. Rebuilding the economy will not be easy, and this requires implementing approaches that have proven to be the best. The need to modernise Ukraine’s tax system considering the achievements of EU member states in this area is critical today. The financial flows that our borders will face after the war can freely enter and strengthen the socio-economic development of our country.

Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019

Farm income and its taxation

Motivation: It is increasingly common to hear the opinion that farm income should be taxed with income tax, just like other types of economic activity. Currently, the level of taxation of farm income is low. As the economic power of the farm increases, the level of taxation of its income decreases. Over the years 2014–2019, no variation can be observed in the level of taxation of farm income. Certain simplified attempts to record economic events on farms, due to the fact that they receive all kinds of subsidies, are being gradually introduced by the Ministry of Agriculture and Rural Development. The time has come to carry out a reliable assessment of the income situation of farms. The calculation of income is important for making management decisions on the farm so as to optimise the production structure, costs, etc.
 Aim: The objective of the study is to assess the level of income among FADN farms in various economic classes, to assess the level of taxation of income of these farms, and to present the problems related to a potential change in the taxation of agricultural activities. The study aims to show the problems related to calculating income on farms and to present the advantages and disadvantages of the existing taxes paid by farmers.
 Results: The result of the study is a proposal regarding tax rates in agriculture. According to the author, in the case of taxation of farm income, in order to maintain its current level of taxation, the tax rate should be 1–2%. If farm income were to be taxed, the tax rate, which would not increase the current tax burden, should be 2–5%.

Dylematy związane z ewentualnymi zmianami w opodatkowaniu gospodarstw rolnych

Abstract: Polish farms are burdened with the following taxes: agricultural tax, forestry tax, property tax, motor vehicle tax, VAT, and excise tax.The research showed that small farms suffered losses in the years 2014-2018. However, income made by small farms (income of EUR 8,000 to 25,000) was burdened with all taxes ranging from 29.9% in 2014 to 67.05% in total. In 2018, middle-sized farms with income between EUR 50,000 and EUR100,000 had a share of all taxes in their income of about 4-6%. Very large farms (>EUR 500,000 of income) had a symbolic tax burden of ca. 1%.In the case of the tax burden on farms’ revenues, very small and small farms were in the worst situation, similarly as before. They recorded ca. 2.7% of taxes in their revenues. The medium-sized farms had a burden of ca. 1% of their revenues with all taxes. By contrast, the revenues of very large farms were burdened with symbolic taxes in the amount of ca. 0.2%. In this situation, while maintaining the current tax burden borne by farms, it should be remembered that the income tax rate and the revenue tax rate cannot exceed 5% and ca. 1%, respectively.

Determinants of Voluntary Tax Compliance (THE CASE CATEGORY A AND B TAXPAYERS IN DIRE DAWA ADMINISTRATION)

Improved tax compliance boosts the revenues available for supporting public services without increasing the current tax burden on compliant tax payers. The voluntary compliance behavior of the taxpayers is determined by various factors and identifying these factors and treating them accordingly should be the central premises of any tax system in order to maintain voluntary compliance at satisfactory levels. The study investigate the five key determinants of voluntary tax compliance from existing literature and previous studies which include Demographic factors, Economic factors, Institutional factors, Social factors and Individual factors. The main objective of the study is to examine the determinants of voluntary tax compliance behavior of category A and B tax payers in Case of Dire Dawa City Administration. To achieve the objective, the authors use Pragmatics or mixed research approach. To this end, the researchers used both primary and secondary data. The target populations of the study are category “A” and “B” tax payers in Dire Dawa City Administration. A sample of 366 category “A” and “B” tax payers is taken by using multi stage sampling procedure. The findings from the regression analysis indicate that, compliance is significantly affected by nine determinant factors which consist of: Age, Education, Tax knowledge, Financial Constraints, Absence of Fairness, Role of the Tax Authority, complexity of Tax System, Absence of Tax Audits and Government Spending. This study also evidenced that, other variables such as Gender, Sales turn over, Religion, Penalties, Type of organization and Tax Rate were not significant determinants of tax compliance id Dire Dawa City Administration. Keywords: Tax Compliance, Category A&B Tax Payers and order logit regression model DOI: 10.7176/RJFA/11-13-05 Publication date: July 31 st 2020

Priority Socio-Economic Development Areas: Their Effectiveness and Role in the Formation of an Optimal Tax Burden

The relevance of the research is due to the fact that priority socio-economic development areas (PSEDA) can be viewed as «growth points» for regional economies and are positioned as areas enjoying preferential taxation treatment. In this regard, it is extremely important to assess the optimality of the current tax burden level in a PSEDA with respect to resident enterprises. The purpose of research was a comprehensive study of a PSEDA located in the Amur Region by evaluating the effectiveness of the PSEDA operation; construction of an econometric model for assessing the impact of the tax burden on GRP growth due to the PSEDA establishment; comparison of the optimal and actual tax burden levels in the PSEDA. Based on the research findings, it has been concluded that by establishing an optimal tax burden in a PSEDA through granting special personal income tax benefits, it is possible to create a favorable tax climate in the entire region containing priority development areas. This will contribute to the accelerated economic development of a Russian region and fast relaxation of budget revenues lost in connection with granted incentives.

The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries

80% of all wastewater is discharged into the environment without first eliminating contaminants, and the consequences are cause for concern. The ecotaxes levied on effluents in many developed countries are aimed at preventing and minimizing water pollution and also, in part, helping to finance proper water reclamation facilities. The aim of this study is to conduct a comparative analysis of the current tax burden in a set of European Union countries on wastewater discharges and to assess its relationship with the quality of fresh water and other economic and political variables. The paper draws on different theoretical arguments and estimates a panel data model to verify the effectiveness of taxes in protecting aquatic ecosystems. These taxes are directly dependent on the environmental health status of water and inversely linked to the volume of discharged wastewater. In addition, a direct relationship is found between the tax burden on wastewater discharges and the variables representing the Human Development Index, the per capita expenditure on protecting water resources, the relative weight of ecotaxes in a country’s total tax revenues, and public support for green political movements.

THE OPINION OF INDIVIDUAL FARMERS ON THE REPLACEMENT OF AGRICULTURAL TAX WITH INCOME TAX FROM AGRICULTURAL ACTIVITIES

The paper presents the opinion of farmers on the possible changes in the agricultural tax system. Attention was drawn to the expected positive changes and farmers’ concerns following the introduction of income tax in agriculture. The research shows that almost 40% of respondents positively evaluated the above proposal, and about one-third of them claimed that the taxation of agricultural activities will be very unfavourable for farmers. Following the changes, farmers are concerned about complicated tax settlements, penalties for irregularities in settlements and frequent inspections from the tax authorities. Approximately 40% of the respondents felt that any changes will affect the increase of the current tax burden on farms in Poland. 45 and 30% of the respondents, however, predicted that the above change may contribute to an increase in investments and overall development of farms.

The comparative analysis of the welfare attitude in accordance with the dual status of taxpayer and welfare recipient by using data linkage

ABSTRACT
 BackgroundData linkage is a method to form a complete data that can provide more abundant information by combining a plurality of different data files. In this study, we construct the matched data combined with Korea Welfare Panel Survey and National Survey of Tax and Benefit by using statistical matching methodology. We aim to provide the empirical and advisable evidence for tax and welfare policy by analyzing about the welfare attitude in accordance with the welfare status of taxpayer or welfare recipient using matched data. 
 ResultsAccording to the analysis results, people with dual status of taxpayer above the tax break-even point and welfare recipient due to recent enlargement of welfare programs are relatively more positive about the expansion of the universal welfare than taxpayers who never receive welfare benefit. Also, in the group with dual status, the recognition that the current tax burden of middle class is low is relatively higher and the negative thinking about the need to increase tax burden for the enlargement of the universal welfare programs is relatively lower than the group who pay tax but never receive welfare benefit.

ANÁLISE DA PROGRESSIVIDADE DA CARGA TRIBUTÁRIA SOBRE A POPULAÇÃO DA REGIÃO SUL DO BRASIL

O presente artigo apresenta um estudo da atual incidência da carga tributária nos estados da região Sul do Brasil. Para estimar a carga tributária, foi utilizado o modelo desenvolvido na tese de doutorado “A carga tributária no Brasil e sua distribuição” por José Adrian Pintos Payeras no ano de 2008. A base de dados é composta pelos microdados da Pesquisa de Orçamentos Familiares (POF) de 2008-2009 em conjunto com a legislação tributária federal e das Unidades da Federação que compõem essa região do país. Os resultados mostram que a carga tributária direta é progressiva quando levada em consideração a ordenação da renda familiar per capita, conforme mostra o índice de Lerman-Yitzhaki. Porém, o Imposto sobre a Propriedade Predial e Territorial Urbana (IPTU) é regressivo. Ao analisar os tributos indiretos verificou-se que eles são regressivos quando tomada como base tanto a renda como a despesa monetária das famílias. O Imposto sobre Operações relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) é o tributo que tem maior participação na carga tributária indireta sobre as famílias, e a Contribuição para Financiamento da Seguridade Social (Cofins) é o mais regressivo. Após a análise comparativa deste estudo com outro elaborado com base na POF 2002-2003, constatou-se que houve um leve aumento na carga tributária indireta média para a região Sul do Brasil.

Economic crisis and the image of Portugal as a tourist destination: the restaurants’ perspective

Purpose – The purpose of this paper is to demonstrate the effects of the international financial crisis on the food and beverage sector in Portugal, and the impact of a steep increase in the tax burden on this sector’s activity, together with the wider effects on the economy, enterprises and tourism in Portugal. Design/methodology/approach – The paper uses information drawn from official national information sources, together with other empirical data. Findings – The international financial crisis has caused severe damage to the food and beverage sector in Portugal. Since 2008, it has recorded successive reductions in key indicators: number of enterprises, employed persons and turnover. Besides this effect, the sharp rise in the tax burden has caused serious damage to the sector, leading to the closure of thousands of businesses, and the loss of thousands of jobs. The conjugation of these two factors, the economic and financial crisis and the increase in taxes caused serious disruption in the operation of businesses and the market as a whole. Practical implications – It is hoped that this analysis (among others) will lead to a reduction in the tax burden on the food and beverage sector of the tourism industry. It is argued that this is an impediment to progress. Originality/value – This article concludes that the current tax burden is undermining one of the main sectors of the Portuguese economy, which is vital to the country’s recovery. If it remains, there will be serious consequences for the image of Portugal, in terms of its tourism offer, its gastronomy and the excellence of service that is provided.

The macroeconomics of early retirement

Early retirement was introduced after the appearance of redundant middle-aged workers, not entitled to pensions. This distortionary policy reduces human capital accumulation and economic growth, but shifts part of the tax burden on future generations. Why was it adopted? Alternative policies, which do not introduce long-term distortions, but impose a larger cost on the current generation of workers, were blocked by a coalition of high income workers, who did not plan to retire early, but sought to reduce the current tax burden, and low income workers, who expected to retire early and to benefit from the early retirement pension.

Firm Relocation Threats and Copy Cat Costs

To retain firms, states are forgiving billions of dollars in tax liabilities. Some firms move even after a relief package is offered; other firms obtain tax concessions by bluffing. When firms threaten to relocate unless their current tax burden is lightened, what should a local government do? If it offers relief, at best it retains the firm, but it also encourages other firms ("copy cats") to demand similar treatment. At worst, it loses the firm and has to deal with the additional threats. Tax incentive packages can cost much more than foregone revenues related to the single threatening firm. We solve a local government's constrained optimization problem to identify its optimal response in a game theoretic framework with asymmetric information. Industrial recruitment is modeled as a sealed-bid process in which the government does not know what alternative tax package(s) may be offered to the firm. We show that the probability of a relief offer being the optimal response is positively related to the rate of expansion and indirect revenue (income and sales taxes related to firm activity in the locale) and negatively related to copy cat costs and the magnitude of tax relief. The problem is analyzed theoretically and graphically. The choice rules are related to other empirical work and illustrated numerically.