Form Of Tax Research Articles

Penerapan model kolaboratif dalam kebijakan data tunggal industri emas bagi penerimaan negara dengan pendekatan multi helix

Indonesia is one of the largest gold producing countries in the world. Based on mineral commodity data, Indonesia’s gold reserves reached 2,600 tons. In addition, the mining production reached 66 metric tons in 2021 and 70 metric tons in 2022. However, there are various problems and challenges related to efforts to utilize gold minerals, one of which is the limited availability and validity data. Therefore, this research aims to analyze how a collaboration model related to the gold industry’s single data policy for tax purposes can be implemented using a Multi Helix approach. In the Multi Helix concept, the role of each actor has very close participation to create success in creating quality data in the gold industry sector and sustainable development. Furthermore, it is expected to contribute significantly to tax revenues. Aside from that, the existence of the SDI policy is intended to provide benefits for sustainable economic development by maintaining a good quality of environmental ecosystems. Additionally, SDI data is expected to have a hand in state revenues both in the form of taxes and royalties to the state optimally, thereby creating competitive and growing businesses.

ACHIEVING THE LEGAL OBJECTIVE OF WITHHOLDING INCOME TAX ON FOREIGN YOUTUBE VIDEO CREATORS FOR VIDEO UTILIZATION INCOME SOURCED IN INDONESIA

<p>One of the digital economy transactions is the transaction on YouTube monetization received by video creators based on viewers in a source country. Overseas video creators do not pay Income Tax (PPh) in Indonesia on income from Youtube videos sourced in Indonesia because there is no physical presence of the video creator in Indonesia and no identified income as a tax object on which the Indonesian tax authorities impose PPh on the overseas video creator. This condition creates legal uncertainty, injustice, and loss of benefit for Indonesia as a source country due to the loss of potential PPh revenue from the digital market. Currently, Article 32A of the General Provisions and Tax Procedures (KUP) Law has provided a formal tax law to be able to appoint other parties as PPh withholders. However, the implementation is not yet possible because the material tax law is not yet sufficient to designate other parties, such as Google, which are not domiciled and have no permanent establishment in Indonesia as PPh withholders. To achieve legal objectives, the PPh Law as material tax law needs to be strengthened to provide legal certainty in the PPh withholding on foreign video creators and create justice and benefits for Indonesia as one of the source countries for video creators' income. Strengthening the PPh Law is conducted by amending the provisions of Article 26, Article 2 paragraph (4), and Article 4. The amendment to the PPh Law does not result in revisions of the P3B Indonesia and other countries since the allocation of taxation rights for royalty income from the source country has been regulated in the P3B. Furthermore, the government could make implementing regulations regarding the PPh withholding by other parties on income from the utilization of content copyrights received by YouTube video creators.</p>

Effect of Taxpayer Sensitization on Excise Duty Compliance Among Manufacturing Firms in Embakasi West Nairobi County, Kenya

Purpose: Although the implementation of the excise tax has the potential to enhance revenue collection, its contribution to the GDP has remained negligible in comparison to other forms of taxation. Consistently, the total amount of the excise tax collected has been below the set targets. The general objective was to determine the effect of taxpayer sensitization on excise duty compliance among manufacturing firms in Embakasi west Nairobi County, Kenya. The study was supported by the Theory of Planned Behaviour. Methodology: The study adopted explanatory research design and target a population was 416 manufacturing firms in Embakasi West Nairobi. A sample size of 203 was drawn from this population and a response of 173which thus 85% response rate. Primary data collection was employed using closed structured questionnaires based on the study's objectives. The data was analyzed using descriptive, inferential statistics and multiple linear regression analysis. Results: The study showed that taxpayer sensitization positively affects excise duty compliance β=0.270 p-value=0.001<0.05. Conclusion: The government should implement nationwide educational campaigns to inform taxpayers about their excise duty obligations

Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren

Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.

Assessment of Property Taxes and their Impact on Real Estate Investment in Plateau State, Nigeria

Taxes imposed on property in the country are characterised by intricate and complex interactions of both traditional, colonial, and modern-day circumstances, and the revenue generated from these taxes is often an important source of finance for the government. In most developing countries, these taxes have led to multiple taxation due to complex, diverse, inadequate, and imperfect information. Thus, this study aims to assess the various property taxes in practice and their impact on real estate investment in Plateau State, Nigeria. The objectives pursued include identifying the various property taxes along with their administering agencies and assessing the impact of these taxes on property investment. The researchers targeted 90 respondents from an estimated population of one million five hundred in the Greater Jos area, and successfully recovered 68 responses through simple random sampling based on the survey conducted among residents. A questionnaire was used to gather the views of taxpayers on multiple taxation and its effects on land and buildings, and the collected data was analysed descriptively. The results revealed that almost all taxpayers in Plateau State pay taxes to the government consistently and to more than two agencies. Furthermore, all tiers of government have their own forms of taxes collected, which have a direct effect on investment. It is therefore recommended, among other measures, that tax collection should be clearly defined and streamlined with respect to which tier of government is responsible for collecting specific taxes on property occupation. This could help reduce, if not eliminate, the issue of taxing the same property multiple times.

Упрощенная система налогообложения: первые оценки изменений налогового законодательства 2024 г.

Changes to the simplified taxation system (STS) introduced in the course of the tax system fine-tuning will significantly alter its design: income limit requirements will be expanded and STS payers will be recognized as VAT payers. The objective of this study is to find out what percentage of STS and CIT payers will be affected by these changes. For this purpose, a distribution of STS and CIT payers by income level was plotted. Information from tax forms of the Russian Federal Tax Service, Registers of SMEs and the SPARK database for the period 2019–2022 was used as input data. It was found that there is a shift in the structure of both STS and CIT taxpayers towards lower incomes: about 70% of CIT payers and about 90% of STS payers earn less than RUB 60 million per year. The analysis revealed that for 85% of STS payers the reform will be neutral, while for 9% the situation will slightly worsen. The winners of the reform will be those companies that will switch from CIT to STS. This transition will be formally available for 87% of CIT payers, and most of them will switch due to the possibility to pay VAT. Expansion of income limits under STS may become a decisive factor for only 10% of CIT payers.

ЖАПОНИЯДАҒЫ САЛЫҚТЫҚ ӘКІМШІЛЕНДІРУДІ ЦИФРЛАНДЫРУ ТӘЖІРИБЕСІН ЗЕРТТЕУ

The tax policy of the state in conjunction with the methods of tax administration is a determining factor influencing the amount of tax revenues of the budget. Tax discipline, forms and close interaction between taxpayers and regulatory authorities also play a significant role. The development of information and communication technologies (ICT) in recent decades has provided the tax authorities with a wide range of opportunities to increase government revenue, improve the efficiency and quality of services provided to taxpayers, including electronic filing of returns and payment of taxes, while reducing the administrative burden on taxpayers and reducing public administration costs. The first phase of digitalization was the computerization of routine tax administration processes (such as taxpayer registration and income records), and in the second half of last decade and early this decade, many tax authorities adapted their websites to simplify operations by introducing online forms and calculators for taxpayers. In June 2017, Japan National Tax Agency published a strategic plan for the Japanese tax administration called "Looking to the Future." This includes the pursuit of sound taxation and good governance to ensure that taxes are paid based on the understanding and trust of taxpayers. The National Tax Agency of Japan is well aware of the importance of continually moving toward the future it seeks, emphasizing the goal of transparent tax administration. Keywords: tax and customs administration, OECD countries, tax and customs, administrative costs, Tax Code, tax authorities, taxpayers, tax relations, digitalization.

Car Price Prediction Using Enhanced Technique

The price of a new car in the industry is fixed by the manufacturer with some additional costs incurred by the Government in the form of taxes. So, customers buying a new car can be assured of the money they invest to be worthy. But, due to the increased prices of new cars and the financial incapability of the customers to buy them, used car sales are on a global increase. Therefore, there is an urgent need for a used car price prediction system which effectively determines the worthiness of the car based on multiple aspects, including vehicle mileage, year of manufacturing, fuel consumption, transmission, road tax, fuel type, and engine size. We have developed a model which will be highly effective. This model can benefit sellers, buyers, and car manufacturers in the used cars market. Upon completion, it can output a relatively accurate price prediction based on the information that user‘s input. Various regression methods were applied in the research to achieve the highest accuracy. Because of which it will be possible to predict the actual price a car rather than the price range of a car. User Interface has also been developed which acquires input from any user and displays the Price of a car according to user‘s inputs. The price of a new car in the industry is fixed by the manufacturer with some additional costs incurred by the Government in the form of taxes. So, customers buying a new car can be assured of the money they invest to be worthy. But, due to the increased prices of new cars and the financial incapability of the customers to buy them, used car sales are on a global increase. Therefore, there is an urgent need for a used car price prediction system which effectively determines the worthiness of the car based on multiple aspects, including vehicle mileage, year of manufacturing, fuel consumption, transmission, road tax, fuel type, and engine size. We have developed a model which will be highly effective. This model can benefit sellers, buyers, and car manufacturers in the used cars market. Upon completion, it can output a relatively accurate price prediction based on the information that user‘s input. Various regression methods were applied in the research to achieve the highest accuracy. Because of which it will be possible to predict the actual price a car rather than the price range of a car. User Interface has also been developed which acquires input from any user and displays the Price of a car according to user‘s inputs.

ACTIVITIES OF NON-STATE MILITARY INSTITUTIONS: ECONOMIC ASPECT

The subject of the study is the economic aspect of the activities of non-state military institutions (private military companies), in particular, the increased demand for the services provided by them, and the state regulation of their activities by national legislation of leading foreign countries and international acts. The methodological basis of the study is modern general scientific methods (systemic and structural, formal and logical, analysis and synthesis, induction and deduction, generalisation, comparative); special methods (historical and legal). The purpose of the study is to analyse the economic aspect of non-state military institutions, based on the analysis of scientific works, experience of leading foreign countries and international practice, as well as the analysis of domestic draft laws on legalisation of military consulting activities in Ukraine. In the course of the study, the authors analysed the works of scholars who have studied various aspects of private military campaigns (legal, economic, security) and their regulation in foreign countries, as well as international legal norms on the regulation of the activities under study. In addition, the authors critically analysed domestic draft laws on legalisation, state regulation and supervision (control) over the activities of non-state military institutions in Ukraine. As a result of the study, it was established that the emergence of draft laws on the legalisation of the activities of non-state military institutions, their state regulation and supervision in Ukraine, on the one hand, is due to the aggression of the Russian Federation against Ukraine, which began in 2014. On the other hand, the economic consequences of privatisation in many industries and the need to compare the costs of the state's functions, including security, with the benefits received. Under such conditions, the business environment has demanded the introduction of a promising business activity and business sector – military consulting. Recently, this demand has been reinforced by the availability of a significant number of highly professional military specialists with experience and willingness to participate in relevant operations, including abroad. It is also understood that the demand for the services of non-state military institutions and the possibility of starting such activities in foreign countries where they are legalised will lead to an outflow of qualified specialists for employment abroad, and a loss of human resources and state budget revenues in the form of taxes paid by military consulting entities. At the same time, the existence of such entities in the country will help to improve the level of training of military personnel in the context of Russia's large-scale armed aggression against Ukraine by attracting specialists with relevant experience and willingness to engage in this type of business activity. In the post-war period, the existence of this type of legal activity will solve the problem of employment of former military personnel who wish to continue to work officially in the military and receive decent wages, and thus reduce social tensions in the economic sector.

Methodological aspects of the procedure for calculating wages and insurance premiums, as well as other settlements with the staff of an agricultural organization

Wages are the main source of income for agricultural workers. Since labor is a socially significant category, its legal regulation is carried out at all levels of the legislative power of the Russian Federation, which not only fix regulatory requirements, but also contain basic social guarantees and legal norms that protect the remuneration of residents and non-residents. However, each company has a certain freedom in choosing the method of payroll and employee incentives. The global social and economic importance of work and its remuneration consists in the following main functions: reproductive, stimulating and regulating. The employee performs an industrial function, the employer performs a stimulating one, and the state performs a regulatory one. The article discusses the methodological aspects of the procedure for calculating wages and insurance premiums, as well as other settlements with the staff of an agricultural organization. The subject of the study is the methodological aspects of payroll and insurance premiums, as well as the implementation of other settlements with the staff of agricultural organizations. The information base was the forms of accounting and tax reporting of agro-industrial complex organizations of the Stavropol Territory. The scientific novelty of the research consists in the development and implementation of various accounting and analytical aspects of the procedure for calculating wages and insurance premiums, as well as other settlements with the staff of an agricultural organization.

ECONOMIC, ORGANIZATIONAL AND TECHNICAL PROBLEMS OF OIL AND GAS FIELD ABANDONMENT

More and more mature fields in the old oil-producing regions are now in the stages of declining production, and their operation is close to completion, therefore, the upcoming liquidation work is of particular relevance and importance. Decommissioning of developed or inactive oil and gas wells is associated with a number of environmental, economic and legal problems. Liquidation of oil and gas facilities can become a significant expense for companies, especially if the budget deficit does not fully pay off during operation. At the same time, the negative impact of field development on the environment is not limited to the period of active production. With the onset of liquidation work, subsoil users may have obligations to government agencies in the form of taxes, licenses and other payments, which also increases their financial burden. Interaction between the state and subsoil users in the process of development and decommissioning of oil and gas fields becomes an important factor in the rational use of natural resources. Often, control over the liquidation of abandoned or decommissioned fields is entrusted to the state, although companies also have obligations to report on planned and implemented related activities. Since liquidation measures are a rather labor-intensive process that requires careful planning and financial resources, subsoil users sometimes evade responsibility, citing the lack of the necessary amount of financial resources to carry out these works. The article provides an overview of international experience in approaches to financing liquidation work. Mechanisms of legal regulation of relations between state management bodies and subsoil users, organizational, technical and economic problems of liquidation of oil and gas fields, as well as a number of approaches to effective financial support for the decommissioning of oil and gas facilities are considered. In conclusion, based on the presented analysis of the problems of the industry and international experience in organizing liquidation measures, the authors give several of their proposals, the implementation of which can be considered necessary preparatory work for effectively solving the problems of eliminating the consequences of the operation of hydrocarbon deposits with the onset of the desired economic stability.

Analisis Pelaksanaan Stockpile Terpadu dalam Tata Kelola Pertambangan di Kabupaten Lumajang

Community economy and Local Original Income as part of factors in regional development. One of the utilization of regional potential is natural resources. Lumajang Regency as one of the districts in East Java Province with the existence of Mount Semeru as one of the active volcanoes in Indonesia. Stockpile is a place that is used as a location for stockpiling mining products of IUP owners. Sand stockpiles are spread in almost all areas of Lumajang Regency. Stockpile management is part of the existing sand business license. Stockpile managers must have an IUP either on their own business or in cooperation with the IUP owner. In improving and structuring existing stockpiles in the Lumajang Regency area, the Lumajang Regency Government through Lumajang Regent Regulation number 40 of 2022 concerning Integrated Stockpiles is expected to organize and increase Regional Original Revenue (PAD) in the form of Non-Metal and Rock Mineral Taxes. This study uses a qualitative descriptive approach, with data collection in the form of interviews, observations and collection of existing regulatory documents. The informants of this research are individuals who are directly involved in mining activities or activities, communities around the integrated stockpile, the community of Lempeni Village, Tempeh District, which has a stockpile divided into an integrated stockpile, regional officials in charge of Non-Metal and Rock Mineral Tax and stockpile managementintegrated. The result of this study is that the community's economy for mining management at integrated stockpile locations increases with the growth of non-formal professions of the surrounding community, namely ticket guards, cleaners, stalls, as joggers, security officers and traffic. Meanwhile, in the people of Lempeni Village, Tempeh District, before there was an integrated stockpile, there was a reduced stockpile and even no longer worked in the mining sector, namely some did not work and some worked as factory workers.

Measuring the Cost of the European Union’s Carbon Border Adjustment Mechanism on Moroccan Exports

The ‘Fit for 55’ policy package was presented in the European Commission’s Green Deal framework, comprising a set of proposals to improve existing energy and climate legislation. Among its main proposals was a revision of the European Union’s Emission Trading System to expand its sectoral coverage. Anticipating the possible loss of competitiveness with carbon pricing within the EU—which may lead to ‘carbon leakage’—a carbon border adjustment mechanism (CBAM) was included in the package. This scheme takes the form of an export tax levied by the European Union on some goods manufactured in non-carbon-taxing countries. In this paper, we provide a first-order estimate of the potential impact of CBAM on Morocco’s exports using an input–output approach. Our main findings suggest that the scheme would yield a carbon bill ranging from USD 20 to 34 million annually to Moroccan exporters in its initial phase. Morocco can mitigate such economic losses by instituting a national Emission Trading System, a tax reform, or speeding up the decarbonization of its economy.

Application of the Artificial Neural Network Algorithm to Predict the Realization of the Duty Tax on the Name of Motor Vehicles in Lampung Province

Regional taxes, specifically the Motor Vehicle Name Return Tax (BBNKB), provide the primary source of revenue for regions from the several forms of taxes. The BBNKB tax is crucial in funding government and regional development due to its significant annual growth, encompassing four-wheeled and two-wheeled vehicles. Furthermore, the BBNKB tax catalyzes regional economic expansion and significantly contributes to the government's income. Hence, predicting and forecasting the BBNKB Tax in Lampung Province is necessary to monitor future tax rate fluctuations. That will enable the government to devise innovative tax payment systems and establish tax revenue targets. This study utilizes the Artificial Neural Network (ANN) methodology, using many approaches for distributing training and testing data to forecast. In addition, we utilize hyper-tuning on several factors to obtain the most favourable configurations. The ideal model achieved has a training data allocation of 80% and a testing data allocation of 20%. It was trained for 50 epochs and used a batch size of 16. The model has exceptional predictability, attaining an accuracy rating of 96.51%. Additionally, it showcases a low Root Mean Square Error (RMSE) of 0.246 and a minimal Mean Absolute Percentage Error (MAPE) score of 3.48%. Therefore, it is appropriate to predict the next two-year term. As a result, the forecast for the amount of tax collected from motor vehicle name returns in Lampung has fluctuated.

Prediction of Selling Price of Various Cars

Abstract: – The manufacturer sets the price of a new car in the industry, with the government incurring some additional expenditures in the form of taxes. Customers purchasing a new car may thus be sure that their investment will be worthwhile. However, due to rising new car prices and buyers’ financial inability to purchase them, used car sales are increasing globally. As a result, a used car price prediction system that efficiently assesses the worthiness of the car utilizing a range of factors is required. The current system comprises a system in which a dealer decides on a price at random and the buyer has no knowledge of the car or its current worth. In reality, the seller has no clue what the car is worth or what price he should charge for it. To address this issue, we have devised a highly effective model. Regression algorithms are employed because they produce a continuous value rather than a classified value as an output. As a result, rather than predicting a car’s price range, it will be feasible to estimate its real price. A user interface has also been created that takes input from any user and shows the price of a car based on the inputs. IndexTerms – Used Car Price Prediction, Regression Algorithms, Machine Learning, Linear Regression, Ridge and Lasso Regression, Bayesian Ridge Regression, Decision Tree, Random Forest, XG Boost, Gradient Boosting.

Strategic Agility and Performance of Pay Television Industry in Kenya.

The Pay TV market in Kenya operates in a highly competitive business environment, which in turn calls for aggressiveness and more efficient ways of keeping the business afloat. Advancement in technology also comes with several options for Pay TV customers such as online streaming which poses more threat to the market. This research seeks to assess the influence of strategic agility on the performance of the Kenyan Pay TV industry using Multichoice Kenya Limited as the case study. The objectives of this study were to establish the influence of leadership agility, determine the influence cultural agility, assess the influence of business agility, and to determine the influence of career agility on organizational performance in the Kenyan Pay TV industry. The study is of great significance to the government of Kenya since the improved performance of the Pay TV companies can generate more revenue for the government in form of taxes and license fees. New and existing Pay TV companies may also benefit from this study by employing agile strategies for competitive advantage as well as getting more information on how to handle uncertain situations in the business environment. Additionally, academicians who may want to research more on strategic agility may benefit by accessing more information from this study. The concept of strategic agility has not been sufficiently researched especially on the variables such as leadership agility, cultural agility, business agility, career agility and how they influence organizational performance. This research was anchored on four theories namely; The Great Man Theory, Theory of Change, Theory of Constraints, and the Broaden and Build Theory. The reviewed literature on these theories indicates that there is a positive influence of strategic agility on organizational performance. This is a cross-sectional study which involves 60 employees with managerial roles. Descriptive design was used in this study adopting qualitative and quantitative methods. Data collection was done through closed and open-ended questionnaires, keeping a register of questionnaire distribution and feedback collection. A pilot study was carried out to determine the accuracy, clarity and relevance of the study questionnaire. Data analysis was carried using SPSS (V29) and multiple regression analysis. The study found that leadership agility, cultural agility business agility and career agility all have a significant effect on the performance of Pay TV firms in Kenya. The top leadership of firms in Pay TV industry should establish cross-cultural collaboration initiatives to encourage knowledge-sharing and teamwork among employees from different cultural backgrounds, foster a culture that encourages and rewards agile leadership behaviors, such as risk-taking and experimentation and encourage leaders to seek mentorship and coaching to enhance their agility capabilities, should invest in technology and infrastructure that support flexibility and adaptability in responding to market changes and also develop cross-functional teams that can quickly adapt to changing business requirements and address emerging challenges, implement career development plans and pathways that align with the organization's strategic objectives and employees' career aspiration and encourage a growth mindset among employees.

Global Perspectives on Fiscal Policy and Labor Income-Leisure Choices: Theoretical and Practical Insights

In macroeconomic literature, fiscal policy is considered a powerful tool to achieve sustainable development, full employment, and social well-being in developed and developing societies. For this, public authority uses expansionary and contractionary tax policies to achieve stable growth and employment environment for the stable labor market. This study theoretically and empirically investigates the problem of inference on income-leisure labor preference. Also, it considers the impact of tax and expenditure structure on labor choices regarding working hours under the assumption of neoclassical theory. We use quantile regression analysis to investigate the data set for worldwide, high, and low-income countries from 2000 to 2022, for the macro-level analysis based on the empirical investigation of 123 countries cross-section panel. The outcomes show that when the fiscal authorities impose a regressive form of taxes, it may hurt the labor wages and distribution of income-leisure preferences or the welfare of labor. Similarly, non-labor income hurts labor utility through a large volume of non-development expenditure. However, when the progressive form of taxes is imposed, it may improve the labor utility. At the same time, on the other side, when fiscal authority disburses the development expenditure, it may support the non-labor income through the provision of public goods and services. For practice, the empirical results of quantile regression show that government expenditure has a positive while tax hurts labor supply. Fiscal policy in low-income countries has provided an alternative outcome

Global Minimum Taxation: A Strategic Approach for Developing Countries

The world has seemingly embraced the altruistic idea of ensuring a minimum level of corporate income taxation worldwide, consolidating a “benefits for all” narrative by which both developed and developing countries apparently gain. However, this altruistic narrative proves to be quite unrealistic for many developing countries. As argued in this article, the perceived benefits of a global minimum corporate income tax in developing countries rest exclusively upon three unconvincing premises. These include the assumption that all corporate income tax incentives provided by developing countries are equally inefficient, the idea that all developing countries can seamlessly transition from corporate income tax competition to alternative forms of tax and non-tax competition, and most notably, the notion that supporting or opposing a global minimum corporate income tax could either boost or diminish tax revenue for developing countries. This article urges a departure from these premises and elaborates upon three strategic recommendations for developing countries, which include: first, viewing a global minimum corporate income tax as a concept divorced from the assumption of revenue gain or loss; second, using the global minimum corporate income tax as an opportunity to reassess their tax and non-tax incentives, encompassing alternative competitive strategies; and third, striving for simplicity and ease of administration in designing and implementing a minimum tax approach. In doing so, developing countries could perhaps find an opportunity to refine their general action plan to attract foreign direct investment (FDI) more effectively while they still try to ride the wave of minimum global corporate income taxation that the world seems to be in.

АУДИТ ОПОДАТКУВАННЯ В СИСТЕМІ НЕЗАЛЕЖНОГО ЕКОНОМІЧНОГО КОНТРОЛЮ В УМОВАХ ВОЄННОГО СТАНУ: СУТЬ, ПРОБЛЕМИ, ПЕРСПЕКТИВИ

Introduction. Taxation audit is an independent check of the company's tax reporting for the purpose of confirming its authenticity and warning about additional payments to the budget in the form of taxes and fines that may be added by state control bodies in the future. Problem Statement. Today, the definitions of “taxation audit” and “tax audit” are not clearly defined in the economic literature, there is no clear model of taxation audit in the conditions of martial law. Purpose. To improve the categorical apparatus “taxation audit”, to analyze the place of taxation audit in the system of independent audit; to develop measures for improving the organization of its conduct. Methods. Theoretical approaches to the “taxation audit” category by various scientists, official data from the public report of the State Tax Service of Ukraine, results of the research work of the Department of Financial Analysis and Taxation of the State University of Trade and Economics were used. The methods used are: generalization, systematization, comparison, critical analysis, grouping, evaluation, coefficient analysis. Results. The results of research into the economic essence of “tax audit” are highlighted. The author's interpretation of the “tax audit” category is designed. An analysis of tax audit methods was carried out, a general model of taxation audit for small business enterprises was developed. Conclusions. The interpretation of “tax audit” proposed by the authors will make it possible to identify new criteria for distinguishing (detection) and classifying tax audits, thereby improving the provision of management decision-making, which will provide a greater probability of knowing the object.

Optimal labor income taxation with the dividend effect

The unequal distribution of dividends implies the unequal distribution of the profit share of workers’ product of labor. In a Mirrleesian framework when dividends cannot be expropriated, we show that a progressive distribution of dividends creates a positive dividend effect on labor income taxes. Our numerical simulations show the dividend effect to be approximately four percentage points. We analyze the dividend effect under different market structures and its interplay with other forms of taxation.