Fiscal Tax Research Articles

Fiscal Tax Law Perspective in Realizing Justice and Efficiency: Critical Analysis of Applicable Tax Regulations

This research aims to explore the role of the fiscal tax law perspective in realising justice and efficiency in the tax system by applying critical analysis of applicable tax regulations. The research method involves an in-depth review of applicable tax regulations and data collection through related literature. This research methodology consists of three main approaches: normative juridical, literature studies as a data collection method and case studies on implementing tax regulations. The research results show an imbalance in the implementation of current tax regulations, which can affect the achievement of justice and efficiency goals. This research also identifies several aspects that require deeper attention to improve tax effectiveness and fairness. Reforms in terms of transparency, accuracy of tax rates, and simplification of tax regulations are important steps to achieve these goals through critical analysis of applicable tax regulations.

Analysis of tax benefits for senior citizens: an analysis from a city in Ecuador 2021

The objective of this research was to analyze the tax benefits granted to senior citizens in the canton of Portoviejo, Ecuador, 2021. For this purpose, research with a qualitative-quantitative approach was used; the design was non-experimental field research; the type of research was descriptive. The population consisted of 01 official of the planning and strategic management department of the Internal Revenue Service of Portoviejo; as well as 138 workers of the IRS, the method of analysis was content analysis. The technique used was the structured interview and the questionnaire survey directed to 138 workers. As a result, it was found that having years of service in the institution favors the knowledge of tax exemptions; among the payments made by the elderly is the payment or declaration of value added tax; The fact that 80% of the elderly have received partial exemptions from paying taxes may be due to the fact that 70% consider that they do not register with the IRS to receive tax benefits, ignorance (90%) is the cause of this reality, which affects the demand for the benefits provided for in the Constitution, as well as in the different national regulations inherent to tax matters. It is concluded that there is a binding regulation in favor of tax exemptions for the elderly that could reduce the burden either in total, partial or special form and is applied in the payment of municipal and fiscal taxes; however, there is a lack of knowledge on the part of the beneficiaries.

Optimal kilometre tax for electric vehicles

We approximate the spatial and temporal distribution of the Pigouvian kilometre tax for road traffic in the most urbanized part of Sweden, with four million inhabitants and a similar “degree of urbanization” to the Netherlands and the UK, in a future scenario where most vehicles are electric. We apply the national transport model and include all links and four time-of-day periods. We find that roughly half of the vehicle kilometres travelled in Mälardalen has a marginal external cost (congestion and other external costs included) below 0.04 €/km which is below the fuel tax in 2019). The mean marginal external cost is higher, at 0.09 €/km. Our focus is not the exact numbers but the magnitudes and the vast variation across links in a country-like region: 90 percent of the revenue is collected on 10 percent of the road network. Hence, a nation-wide kilometre tax, implying high enforcement cost, is likely not the best option. Instead, the marginal external cost could probably be internalized fairly accurate by a congestion tax in the big cities in combination with for instance an ownership tax. We find that the Pigouvian tax would cover the public costs for our target road system. We relate our findings to the mainstem fiscal tax literature.

“IMPACT OF GOODS AND SERVICES TAX IMPLEMENTATION ON EXPORTERS OF HANDICRAFTS IN KACHCHH”

GST was implemented with the goal of creating a unified and simplified fiscal tax structure in India. The main reason for the implementation of GST was to combine all indirect taxes into a single tax and create tax administration efficiencies. The Indian handicraft sector is widely dispersed across the country and is severely impacted by GST. This sector is the most important because it generates employment, foreign revenue from exports and investments, and so on. Gujarat, Tamil Nadu, Rajasthan, Uttar Pradesh, Karnataka, and Jammu and Kashmir are the leading states for handicraft export in India. India is a major exporter and producer of handicraft products worldwide. More than 100 international markets receive Indian handicraft products. This study focuses on handicraft exports because export is an important engine of India's economic growth. The current study examines the major components of GST and their impact on the export of handicrafts from Kachchh-Gujarat. It also examines the overall performance of Rajasthan handicraft exports over the last six years, with a particular focus on handicraft export values before and after the implementation of GST. This study provided an overview of the GST and also identified the handicraft products exported from Kachchh.

Инновационная парадигма бюджетно-налоговой системы

The paper explores the mechanism of revenue generation in the consolidated budget of the Russian Federation, which includes the federal budget of the Russian Federation and the consolidated budget of its constituent entities, as well as state extra-budgetary funds (medical and social insurance, Pension Fund of the Russian Federation). In contrast to the current fiscal tax system, the innovative paradigm of the budget and tax system generates necessary revenue using the socially necessary surplus value, minimum of initial information in the jurisdiction of the Russian Federation and its entities.

Pengaruh Down Payment dan Insentif Pajak Kendaraan PPNBM Terhadap Penjualan Mobil selama Pandemi Covid-19

The research conducted aims to examine government policies on the decline in sales of four-wheeled vehicles, government policies that have been implemented are fiscal taxes by providing four-wheeled PPnBM tax incentives for 1500 cc vehicle types with the number of passengers less than 10 people with a tax incentive rate of 100%. The type of research conducted is descriptive associative regarding the influence between variables. The data used is from GAIKINDO and OTO.COM and is secondary. The research method used is quantitative and the sample technique uses purposive sampling. The analytical technique used by the researcher is multiple linear regression analysis using SPSS version 26. The variables used in this study are Down Payment, Incentives, PPnBM as the independent variable and Sales as the dependent. The result of the research is that the down payment variable has a negative effect on car sales and the PPnBM incentive variable has a positive effect on car sales and the two variables simultaneously affect car sales

Methodology and Application of Fiscal and Tax Forecasting Analysis Based on Multi-Source Big Data Fusion

With the advent of the big data era, the use of computers has spread to all walks of life, and the finance and taxation industry is also in the middle of it. The current taxation system is huge and complex, and different tax types are inevitably linked to different economic indicators at a deep level, so tax forecasting requires personalised forecasting analysis for different tax types. This paper selects several tax types that account for a large proportion of tax revenue for prediction analysis, respectively, and conducts fusion research on multi-source big data, including business tax, corporate income tax, and personal income tax. Based on the multi-source big data fusion method, the prediction research on fiscal taxation tax types is conducted, and experiments are conducted with the taxation data of Beijing from 1995 to 2020 to predict the three tax types from 2017 to 2020. The results show that the deviation of the forecast data from the real tax data is small, controlling the forecast deviation to within 14%, indicating the effectiveness of the proposed method.

KEPATUHAN DAN KESADARAN WAJIB PAJAK UMKM DALAM MEMINIMALISIR KECURANGAN PAJAK DI WILAYAH JAKARTA DAN BEKASI

The Author in conducting rsearch and community service activities wants to know the level of compliance and awareness of MSME taxpayers on tax obligations to pay taxes and report annual tax returns and reporting annual tax returns both manually and online on time.The purpose of this study is to better know and understand compliance and awareness to pay taxes and to report annual tax returns in reporting taxes owned.Through this qualitative descriptive study using content analysis with 15 informants on the results of long distance interviews from representatives of MSMEs in the Pondok Melati Sub District,Bekasi City,West Java and 10 key informants in Cipayung District,East Jakarta. Improvement of MSMEs business performance in terms of beingaware of carrying out tax obigations and being able to support the strengthening sector of state revenue for quality domestic MSMEs and fiscal taxes in a productive economic network in order to increase state income in the domestic tax sector. The limitation of the research is that it is limited to understanding and knowing the level of compliance and awareness of MSME taxpayers to pay taxes and reporting annual tax returns on time. The contribution of this research is the compliance and awareness of MSME taxpayers in paying taxes.Py their taxes and report their annual tax returns on time without any element of fraud.

Trajectories of an accountant professionʼs transformation in conditions of digitalization

The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.

Fiscal sustainability vs tax gap – Evidence from Poland

AbstractThe main goals of the article are to investigate the level of fiscal unsustainability in Poland and estimate the tax gap necessary to stabilize the size of the public debt and to follow a path to fiscal sustainability. It hypothesizes that by closing the tax gaps for value-added tax (VAT) and personal income tax (PIT), Poland can cover most of its current fiscal needs and stabilize the country’s fiscal situation. We estimated a modified version of the equation describing Ponzi games, calculated the primary gap indicator, and conducted cointegration tests for ex-post data on public expenditures and revenues to investigate the actual level of fiscal unsustainability. The research period covers yearly observations between 2003 and 2017. Empirical evidence confirmed our research hypothesis. We found out that closing the tax gap could change the situation dramatically. If the public authorities were able to collect the VAT and PIT that currently go uncollected, Poland could easily embark on the path towards fiscal sustainability.

الجامعة المستنصرية / كلية الادارة والاقتصاد

The importance of the research and its distinction from the previous research lies not in dealing with the ability of fiscal policy tools, i.e., government spending and taxes, to bridge the output gap, but also in it calculating the required amount of spending and taxes to close the output gap, as long as there is some amount of spending and taxes more or less than that. The required limit may cause damage to the economy, i.e., the outbreak of inflation or recession. Consequently, this research is considered as a guide for policy makers to know the required change in government spending and taxes accurately to avoid economic problems and achieve economic stability. The output gap, whether positive or negative, is a non-positive case, as long as it generates damage to the economy, represented by inflation or recession. Fiscal policy, with its various tools, may be unable to close the output gap due to the deficiency in the performance of these tools, which requires monetary policy assistance. The research problem is also indicated that when there is a recession, an expansionary fiscal policy (increasing government spending and reducing taxes) is necessary. But when there is inflation, a contractionary policy should be followed (reducing spending and raising taxes). However, the problem is that if the exact amount of government spending and taxes changes is not determined, severe damages are generated, such as an inaccurate drug dose. This is not to mention the slowdowns or lags in the transmission of the impact of fiscal policy measures to the targeted variables. The research chose a time frame that extended from 2000 to 2020. As for the spatial aspect, it was represented in a sample from different continents in order to make a successful comparison between them. These countries are the United States, Germany, Japan and Iraq. The research found that in all countries of the research sample, the government spending gap was positive, which means that it is at a level higher than the level required to bridge the output gap, perhaps because there are other items for spending on it other than closing the output gap, as is the case for the tax gap, which exceeded the required limit to eliminate Output gap, excluding Iraq.

LAND TAX IN THE STRUCTURE OF THE TAX SYSTEM OF UKRAINE

As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other obligatory payments. The need to improve the mechanisms of taxation, to find those forms that best fit the fiscal psychology and tax culture of taxpayers, is the main task and way to improve the socio-economic development of the state. Recognition of the uniqueness of land and its isolation from any other real estate necessitates the establishment of a special legal regime of its use. The article deals with the content and structural elements of the mechanism of legal regulation of land tax in Ukraine. The essence of payment for land as one of the most important tax payments, which today is a significant source of filling local budgets, is revealed. On the basis of analysis of scientific works and normative-legal acts the legal meaning of the notions "land tax" and "payment for land" is determined. Such element of land relations as obligation to pay land tax is disclosed. It is noted that payment for land in relations of land use has a derivative character. It is established that the object of taxation is a specific, individually defined and legally separate land plot (or its part), assigned to a particular subject of use in accordance with its designated purpose. The main attention is focused on the characteristic of such components of the mechanism of legal regulation of land payment as land tax payers, object of land taxation, tax base, land payment rate, procedure of calculation, tax period, term and procedure of payment of land tax, term and procedure of reporting on the calculation and payment of land payment. It is established that the notion of a "land share (unit of land)" does not contain a proper definition in legislation. Land shares (parcels) are a special object of land relations, since it is not a specific plot with established boundaries, but only the owner's right to receive such a plot. A land share (unit) as an object of land tax is only the right of its owner to claim ownership of a land plot from the land plot to be divided. That is, the right of ownership of a land share (unit) does not mean ownership of a land plot, but only the right to claim for granting to the owner of such land plot. It is established that the property tax, to which the land tax relates, relates to local taxes and is compulsory. Amounts of land tax are credited to the general funds of local budgets. The normative-legal regulation of the system of benefits in land taxation is investigated. The system of tax control is considered as an important element of legal regulation in the field of land taxation, providing proper functioning of the tax system of Ukraine.

PERIMBANGAN PAJAK FISKAL ANTARA PUSAT DAN DAERAH

Even though there are regulations regarding the balance between the center and the regions, in practice the fiscal tax balance between the center and the regions is very difficult to implement because various provisions are hampered, especially because of the provisions regulated by the ministry of finance which causes regions to be unable to receive taxes to the fullest and only receive the part that very limited even though the area is rich, the region cannot enjoy its wealth. The solution should be considered considering that regional independence is the main pillar of the Indonesia state, if the region can prosper with a wide income, in turn the country as a whole is going to prosper, but if the region only hopes for general allocation funds and special allocations or the distribution of small gifts from the central government, in turn It also causes the country's progress to stagnate.

АНАЛІЗ ФІСКАЛЬНОЇ ЕФЕКТИВНОСТІ ПОДАТКУ НА ДОДАНУ ВАРТІСТЬ

For Ukraine the VAT plays a significant budget forming role. However VAT potential in the modern tax system of Ukraine is realized not completely. The article analyzes the fiscal effectiveness of the value-added tax and explores its regulatory role. The specific weight of the tax in the budget of Ukraine of Ukraine. For the first time, the value added tax was introduced in France in 1954. The author systemizes the basic theoretical aspects of VAT efficiency. VAT is the main budget-forming tax that fully comes to the State Budget. The fiscal efficiency analysis of the VAT system in Ukraine has been made and on this basis was clarified the role of VAT system in the formation of the State financial resources. It evaluates revenue of the State budget of Ukraine in respect of value added tax. Based on fiscal statistics confirmed the importance of tax in tax revenues of the country. The indicators of fiscal significance of indirect taxes in the dynamics are assessed, the level of their influence on the formation of the state budget revenues is determined. It is proved that almost half of the state budget revenues are generated by VAT. The structure of VAT revenues to the state budget of Ukraine is presented. the factors that influenced the fulfillment of planned VAT revenues are identified. It is determined that the highest level of fiscal significance among indirect taxes in VAT, followed by excise tax. The analysis of the ratio of VAT receipts from the domestic goods sale (works, services) and goods imported into the territory of Ukraine, which resulted in significant predominance of VAT from import operations. The article analyzes the value-added tax as the main source of budget revenues Ukraine, considered its fiscal efficiency. Thesis there is determined the key factors that influence the effectiveness of fiscal tax. Suggested directions for increasing fiscal efficiency and the regulatory role of VAT in Ukraine.

ІНСТРУМЕНТИ СОЦІАЛЬНО-ПСИХОЛОГІЧНОЇ ЛЕГІТИМНОСТІ ПОДАТКОВОГО ОПОРУ ТА ПОДАТКОВИЙ МЕНТАЛІТЕТ

Abstract. This article explores and reveals the tools of social and psychological legitimacy of tax resistance. It has been established that tax evaders use three techniques of neutralization, which justify the violation of the rules, deny the nature of the violation of the norm: technique ″Analysis of tax legislation″; reception of ″Little Man″; technique ″Normality Assertion″. The essence and key characteristics of the tax mentality are given. It is determined that the tax mentality can be understood as the basis of socialization for taxpayers, as a mental, social and cultural background that decisively forms the basic attitude to taxation. The key goal of the article is to research the tools of socio-psychological legitimacy of tax resistance and the essence and peculiarities of the tax mentality. The methods used involve the analysis of secondary sources of data, mainly scientific international and domestic literature. Tax theory and tax policy consider the fiscal tax system from a macroeconomic point of view. Tax psychology looks ahead, first of all, with the behavior of the taxed population, namely: with their attitude, behavioral explanatory motivation for taxation. Among the most important problems in this area, the question of the subjective attitude of the population to the amount of taxes, tax obligations, tax justice, how citizens cope with tax requirements, what socio-psychological tools they use for tax evasion, etc., is gaining special relevance. Unfortunately, in Ukraine, the issue of tax psychology has not been widely considered, so this indicates the relevance of research on the chosen topic. Tax evaders use stereotypical excuses to neutralize the illegality of the crime. Therefore, socio-psychological techniques and techniques are used to avoid partial or full taxation. It is important to add that the tax mentality includes a basic attitude towards the tax system, tax responsibility, tax justice and tax honesty. This is one of the main determinants of tax morality and tax discipline. Like tax morality, the mentality of the population is ambivalent: on the one hand, taxes are considered indispensable, on the other hand, the practical use of tax funds by the state is criticized. Key words: tax, taxation, tax system, tax resistance, evasion, socio-psychological tools, tax mentality, tax morality.

A Fiscal Policy Foresight Tax Model, Shadow Economy Reduction, and E-Payment Institutionalization as a Result of Knowledge Management

Foresight is the key for the economy, the business environment, and by extension society and politics to face various risks under conditions of uncertainty, which is becoming the norm as we progress through the 21st century. This paper proposes a wealth-based income tax model with an obligatory electronic transaction legal framework to advance fiscal knowledge management in Greek government. The research was conducted using an online questionnaire that was distributed to Greek tax payers via the snowball method. Linear regression was used to examine the associations between the variables. The research results provide insight into the factors driving the enhancement of tax revenue collection via artificial intelligence software after the widespread adoption of e-transactions. A fiscal tax e-payment reform policy based on an artificially intelligent tax foresight model succeeds in reducing income disparities caused by overtaxing honest taxpayers, thereby shrinking the shadow economy. With the widespread adoption of e-payments and complete digitization of financial transactions, the results of this study can serve as a foundation for the advancement of fiscal knowledge management and compliance with tax behavior. This study emphasizes the importance of planning ahead for taxes and coordinating information in order to reform fiscal policy for the better.

Diversification of Fiscal and Economic Consequences of Municipal Tax Policy on the Example of Real Estate Tax

The aim of the article was to assess the fiscal and economic differentiation of the municipal tax policy on the example of real estate tax in Polish cities with poviat status. This is an important theoretical and practical issue. On the one hand, the application of high tax rates may contribute to an increase in the budgetary revenues of cities, and on the other hand, may discourage potential investors from operating in the city and deteriorate its economic and social condition. The research allowed to state that the use of municipal tax policy is an instrument that strongly regulates fiscal and economic processes taking place in local government. It was found that the largest real estate tax revenues were in cities with a fiscal tax policy (where the highest tax rates were applied), while cities with relatively low real estate tax rates achieved in 2018-2020 an average revenue three times lower than cities applying fiscal tax policy. Moreover, the research proved that the most developed local governments in terms of socio-economic use applied fiscal tax policy. The least developed socially and economically was the group of cities with a liberal tax policy, and therefore applying relatively low tax rates.

Insolvency Risk. Application of Altman Z-score to the auto parts sector in Romania

This paper intends to apply the Altman Z-score model to all the companies active in the wholesale of motor vehicle parts and accessories (NACE 4531), with extended financial statements. Using the panel data model over the time series for 2008-2016 on the companies of this sector, we conclude that 99% of the Z-score is explained by the independent variables (working capital, capital structure, turnover, earnings before interest and tax), with estimated parameters very close to the models classical values. The sample description of the paper and the corresponding results highlights the Z-score evolution by turnover clusters and principal components, with the largest companies performing the best (the only cluster with Z-score median above 3). We notice a tendency for decreasing high risk companies and increase in the medium risk companies, whereas the low risk companies are relatively stable. This improvement is mostly due to increasing capitalization rate and less external debt, despite the deteriorating working capital and operating margin. We believe that future research to evaluate Z-score sensitivity under stress test scenarios would be very useful to provide an insight of companies’ insolvency risk amid increasing interest rates and different fiscal tax on dividend.

FISCAL CORRECTION OF REPORTING TAX PAYABLE TAXPAYER BASED ON GENERAL RATE OF CORPORATE INCOME TAX IN 2020 (CASE STUDY AT PT. KARMILA UTAMA SENTOSA)

ABSTRACT
 This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020 (Case Study at PT. Kamilia Utama Sentosa ). The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate.
 This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government regulations regarding general corporate income tax rates for 2020.
 Fulfillment of Corporate Taxpayer Obligations PT. Kamilia Utama Sentosa for the 2020 fiscal year, namely the Fulfillment of Corporate Taxpayer Obligations related to the calculation, deposit, and reporting of the Annual SPT has been carried out in accordance with applicable regulations, namely the application of the Corporate Income Tax rate of 22%. The results of the fiscal correction show that there is a time difference in the calculation regarding the recognition of expenses according to the tax law. Positive correction according to fiscal, there is a difference of Rp. 13,674,428, - while the Taxable Income in the Profit/Loss report is Rp. 496,659,611, so that the income tax payable by the Taxable Entrepreneur (KPKP) who gets the facility (50 % x 22 % ) x Income Tax Those who get the facility, namely income tax payable amounting to Rp 34,062,397,- After deducting the total tax credit that has been deposited, the underpaid/overpaid income tax (PPh payable – Tax Credit) is Rp 34,062,397 – 61,917,344 = Rp 27,854. 947,- (overpaid income tax). Overpayment of corporate income tax of PT. Kamilia Utama Sentosa can be requested back or refunded and or calculated in the 2021 tax year or the excess tax is returned to PT. Kamilia Utama Sentosa by submitting an application to the Directorate General of Taxes.

Abuse of the Rights of the Taxpayer

Statement of a problem. The design of abuse of law, first developed for the sphere of private law, was further transferred to the sphere of public law. But this does not make it possible to equate abuse of law in private and public relations. There is a fundamental difference between them due to the nature of the regulated relations, the specificity of the methods of legal regulation. The process of shaping and developing perceptions of the possibility of abuse of rights in the field of taxation has gone through a complex, contradictory path of development. Initially, the Constitutional Court of the Russian Federation effectively recognized that the category «abuse of the right» did not apply to taxpayers. However, the need to find a balance between public and private interests required the development of fundamentally new approaches, naturally derived from the content of general and special principles of tax law. The aim and objectives of the study is to carry out a systematic analysis of the peculiarities of taxpayers» abuse of their subjective rights. Methods. Methods of knowledge of legal reality are used general (dialectic), general scientific (the analysis, synthesis, classification, generalization, the description) and private and scientific (legallistic, interpretation methods) when carrying out a research. Conclusions. Abuse of tax law is a particular form of tax offences. Unlike the offences of the classical kind, its wrongfulness, the public danger is veiled as the subject tries to take his behavior into legal form. Abuse of the law in the field of taxation is an illegal socially dangerous act of the taxpayer, in the sense that the person, based solely on his own interests, deliberately goes beyond the limits of a legally defined measure of possible behavior, while unduly reducing the measure of his proper behavior and the measure of possible behavior of other participants in tax legal relations. The courts, given the nature of the abuse committed, may deny a person the protection of his subjective right in whole or in part; Oblige a person to comply with his or her tax obligation; To decide on compensation for the damage caused to the public interest in the form of an accrual and recovery of penalties for late payment of fiscal payments and tax sanctions – fines for improper performance of public legal obligations in the field of taxation.