Tax Mechanism Research Articles

Strategies to Improve Entertainment Tax Compliance

This study discusses strategies for improving entertainment tax compliance at UPT Region VI Bapenda Medan City, which is an important part of the Regional Original Income (PAD). This study identifies the low level of entertainment tax compliance in Indonesia, which only reached 62% nationally and 55% in Medan City in 2022. Factors influencing non-compliance include weak supervision, low taxpayer awareness, and the complexity of tax mechanisms. Using a qualitative descriptive approach, this study explores the impact of non-compliance and proposes a compliance model-based strategy that includes four levels: (1) "willing to do the right thing", (2) "try to, but don't" t always succeed", (3) "don't want to comply", and (4) "have decided not to comply". The proposed strategy includes improving services, education, and strict law enforcement. The results of the study indicate that a comprehensive approach that combines persuasive, educational, and repressive elements can create a fairer and more transparent tax system, as well as encouraging taxpayers' awareness of the importance of their contribution to regional development.

Tax policy and gender equality: the impact of the fiscal system on women and men

The author examines the impact of tax policy on gender equality, analyzing the differentiated impact of the fiscal system on women and men through the study of various tax instruments, such as direct and indirect taxes, family taxation mechanisms and the provision of tax benefits. The purpose of the study is to identify specific problems related to the unequal impact of tax instruments and to develop recommendations for improving the fiscal system that ensures equal economic opportunities for all citizens, regardless of gender. The subject of the study is the relationship between tax mechanisms (direct and indirect taxes, family taxation, tax benefits) and the economic status of women and men, as well as the identification of ways to improve the tax system taking into account gender factors. Research methods include economic analysis, comparative legal analysis, and statistical modeling. The author used both quantitative and qualitative methods, such as the analysis of tax statistics, the study of national and international legislation, the analysis of cases and international experience (Germany, France, USA, Canada, etc.), as well as the involvement of scientific publications and expert opinions. The results of the study show that despite the formal gender neutrality of tax legislation, its effects differ for women and men due to gender differences in income, employment, and the distribution of family responsibilities. Joint taxation of spouses, especially with a progressive tax scale, can reduce women's motivation to work due to the effect of the "second income tax". In turn, the separate taxation applied in a number of countries contributes to greater economic independence of women and stimulates their active participation in the economy. The article offers recommendations for improving the tax system, including the transition to separate taxation, the revision of tax benefits taking into account gender aspects, the conduct of a gender audit of the tax system and the introduction of gender-based budgeting. The author concludes that it is necessary to create a fair and efficient tax system that ensures equal opportunities for all citizens without providing unreasonable preferences to one gender.

THE LATEST TOOLS FOR OPTIMIZING THE TAX REGULATION OF THE INSURANCE BUSINESS

The article applies a scientific-methodical approach to the taxation of insurers' incomes in order to achieve an optimal balance between the revenue base of the budget and the minimization of budget risks. Empirical measurement of relationships between the financial results of insurers and tax regulation of their activities using economic models and mathematical apparatus made it possible to develop the latest financial decision-making tools based on the Census II method. These tools contribute to the formation of the tax base (income after insurance activities) from the point of view of minimizing the impact of budgetary risks on the level of state budget revenues. The foundation of the developed scientific-methodological approach is the algorithm of actions for determining the actual deviation of the tax base from the calculated trend cycle. This allows us to minimize the risk of not receiving budget revenues and create multiple scenarios of resilience to the influence of external factors.The proposed approach makes it possible to produce alternative financial decisions regarding the choice of the taxation mechanism of domestic insurers in order to minimize budgetary risks. The practical significance of the obtained results is revealed in the developing theoretical and methodological provisions and outlined methodological approaches in practical activities, which justify the optimal choice of the tax base of insurance companies with the lowest level of variability, taking into account the influence of exogenous processes in a dynamic market background. This will form prerogatives to minimize the risk of not receiving budget revenues. It has been empirically proven that the specified scientific-methodical approach will contribute to the optimization of the insurance business taxation process, ensuring a balance between the interests of the state and all participants in this market.

LEGAL REGULATION OF DOUBLE TAXATION AS A HIDDEN LEGAL ELEMENT IN RUSSIA: PROBLEMATICS AND TAX CONSEQUENCES

The relevance of the study lies in the authors consideration of the problem of hidden double taxation in the current tax legislation of the Russian Federation. The authors have identified the problem that is observed in practice, namely its latent manifestation in various forms, leading to an increase in the tax burden on business entities and citizens. The main method of the study is an analytical review of the problem of latent double taxation within the framework of the current Tax Code of the Russian Federation. The purpose of the study is to substantiate specific examples demonstrating the presence of binary taxation, which, although not an obvious violation of the legislation, but creates significant economic costs and injustice for taxpayers, including the taxation of wages, VAT, excise duties and patent system of taxation, revealing the mechanisms through which there is a hidden double taxation of the same income. The result of the study is a proposal to solve the problem of double taxation within a comprehensive approach, including the possibility of simplifying tax rules, developing a more transparent taxation system, reducing the tax burden of taxpayers, as well as revising the structure of taxation and a clearer definition of taxation principles to prevent hidden double taxation. The key conclusion of the study is the thesis that the introduction of open and clear taxation mechanisms will improve the position of taxpayers and create a more sustainable tax environment in Russia. Further research should focus on combating double taxation, which requires careful analysis and reform of the tax system to ensure its transparency and fairness.

Addressing the challenges of taxation E-commerce and digital services in the globalized economy

The rapid expansion of e-commerce and digital services has fundamentally transformed the global economic landscape, presenting unprecedented challenges for traditional taxation frameworks. This comprehensive review examines the complexities of implementing effective taxation mechanisms in the digital economy, with particular emphasis on cross-border transactions and digital service providers. The research analyzes current international taxation policies, regulatory frameworks, and emerging solutions adopted by various jurisdictions to address the challenges of digital commerce taxation. Through systematic evaluation of existing literature and case studies, this review identifies key obstacles including permanent establishment definitions, value creation assessment, and jurisdiction determination in digital transactions. The findings reveal significant gaps in current taxation systems and highlight the need for international cooperation in developing standardized approaches to digital economy taxation. The study demonstrates that while some countries have implemented interim measures such as digital service taxes, a more cohesive global framework is essential for sustainable tax revenue collection in the digital age. This review contributes to the growing body of knowledge on digital economy taxation and provides valuable insights for policymakers, tax administrators, and researchers working to develop effective solutions for the evolving challenges of e-commerce taxation.

Recuperation mechanism of direct taxation to control post covid economic contraction: India’s new tax reform with crypto tax

This study explores the impact of the progressive tax structure on income equality, emphasizing the significance of direct taxes in promoting economic and social equality. It also examines the challenges faced by the Indian government in meeting its revenue targets due to the decline in corporation tax and personal income tax revenues. The present study assesses the role of the newly implemented tax by the Indian Finance Ministry on capital gains from the sale or purchase of cryptocurrencies and its impact on economic growth. A qualitative approach has been adopted, utilizing secondary information sources for characterization and analysis. The study relies on Time Series Data from the Income Tax Department for the financial years 2000-01 to 2018-19 and global estimates of total tax revenues published by the International Centre for Tax and Development (ICTD). The findings indicate that the substantial decline in direct tax revenues necessitated a search for alternative sources of income. The separate taxation system for cryptocurrencies has legitimized digital assets and enabled the government to monitor transactions and capital gains. The introduction of the "Digital Rupee" aims to enhance the digital economy through efficient currency management. This research highlights the need for policymakers to develop a well-defined regulatory framework for cryptocurrency taxation. Clear regulations on cryptocurrency taxation and the "Digital Rupee" could help India boost its digital economy while ensuring better monitoring of crypto transactions and revenues.

Excise Tax Stamps: Regarding the Relationship of Form, Content, Procedur

The relevance of the research topic is due to the state importance of indirect taxes. It must be assumed that the funds from the payment of value added tax and excise tax almost entirely go to the state budget of Ukraine. If the revenues from VAT refer one hundred percent to the sources of the revenue part of the state budget, then the funds from the payment of the excise tax are distributed between the revenues of the state budget of Ukraine and local budgets of Ukraine. That is why it is difficult to overestimate the value of indirect taxes for the formation of a financially capable state. The fact that due to the distribution of funds from the payment of the excise tax, the goal of building an agreed balance of interests at the state and local level is added to the relevance of the research. Excise tax, forming state revenues and revenues of territorial communities, precisely achieves the goal of forming an agreed balance for the implementation of the system of public interests. The purpose of the article is to study the common and distinctive features between those tax levers that are part of the indirect taxation system. That is why it is important to find out the participation of these taxes in the formation of the price, the principles of choosing the type of rate, delimiting the sources of tax revenue, etc. Based on the clarification of these aspects of indirect taxation, a specific aspect regarding the fulfillment of the tax obligation to pay the excise tax is also investigated, namely, the parcel method of paying the excise tax. The specificity of such actions involves the coordination of systematic means of control, analysis of judicial practice regarding the use of excise tax stamps. Violation of procedures for using excise tax stamps causes a number of adverse consequences for taxpayers, recognition of excise goods as unmarked. The research uses a number of methods of scientific knowledge. The method of comparative analysis involves clarifying the common and special features of the value added tax and excise tax mechanisms. The system method allows to consider the problems brought to the scope of scientific research not as isolated features characterizing the tax mechanism, but in a dialectical combination with other elements. Based on this, rational conclusions are formed regarding the analysis of judicial practice in this area of social relations. The reconciliation of the reasons for conducting tax audits with their consequences has been studied. Options for exercising the discretion of the controlling body in these conditions are considered. Special attention is drawn to the fact that in such a case, the possibility of exercising the discretionary powers of the supervisory body must be conditioned by clearly defined legislative boundaries. The options for the behavior of the subject of power must be based on the relevant legal norms. The level and availability of scientific research related to the generalization of the excise tax payment procedure, the state of judicial practice in resolving disputes of this type are analyzed. On the basis of the conducted research, conclusions were made and recommendations were given regarding special approaches in the implementation of reporting obligations in the payment of excise tax. Based on the presence of the payer's offense regarding these obligations, attention is focused on the fact that the adverse consequences for him must be determined by confirmed information regarding the actual use of excise tax stamps by the payer. In addition, the amount of excise tax actually paid must exactly match the figures of the registered declaration for the reporting period.

Analyzing vehicle path optimization using an improved genetic algorithm in the presence of stochastic perturbation matter

By analyzing the influence of stochastic perturbation matters on vehicle path optimization, a perturbation scheduling model for logistics and distribution with a carbon tax mechanism is established under the premise of time window variation and load capacity constraints. Herein, we propose an enhanced Genetic Algorithm (GA) based on a Gaussian matrix mutation (GMM) operator, which maintains the diversity of the population while speeding up the algorithm’s convergence. The model builds a Gaussian probability matrix using the site positional order distribution characteristics implied in the original site data information, and applies the Gaussian probability matrix to individual gene mutations using a roulette-wheel-selection method; thus, the study guarantees the genetic diversity of the population while guiding it to evolve in the high-fitness direction. Finally, an experimental simulation is performed using data obtained from a commercial supermarket, thereby verifying the effectiveness of the proposed algorithm and comparing it with other algorithms. The results reveal that compared with the classical GA, the average convergence speed of the improved GA can be increased by 50–60% and the consumed algorithm time can be reduced by 48% while maintaining the difference in solution accuracy within 1%.

Instrument of the Legal Mechanism of Tax Revenues to the State Budget

The article presents the economic essence of the state budget of the country as an instrument of the legal mechanism of tax revenues, which allows the state to influence consumption, investment and export, as well as redistribute budget funds in favor of the neediest sectors of the economy. The authors define the instruments of public administration as an integral part of economic regulation of the socio-economic development of the Kyrgyz Republic, as well as the main areas of use of public financial resources, financing methods and the main sources of replenishment of the treasury. The source of the study was the works of scientists considering issues of the state budget. A set of research methods with an emphasis on theoretical and practical methods was used.

Taxation mechanism of Kashmir under Maharaja Ranjit Singh

ABSTRACT This paper sheds light on the economic aspect of Kashmir under Sikh rule with the main focus being on the taxation system. The banking and taxation mechanism that ran in Kashmir was unique compared to the rest of India. Different weights and measures, land measuring instruments that were in vogue have also been studied. Apart from this, an attempt has been made to study the coins and currencies that were in use at that time. Moreover, an attempt has been made to bring forward the role of money lenders, their exorbitant interest rates and the deplorable conditions of the peasants.

Kyrgyz Republic Tax Legislation Influence on the Local Automotive Industry Efficiency

The issue of tax regulation of the automotive industry is relevant, as in the context of a dynamically developing global economy and rapid changes in the automotive industry, the issues of tax regulation become key to the effective functioning of the industry in any country, including the Kyrgyz Republic. The study aims to identify the relationship between tax legislation and the efficiency of the automotive industry in Kyrgyzstan, considering the current challenges and trends in the industry. The study employed various methods, including analytical, statistical, functional, system analysis, deduction, synthesis and comparison. The study analysed the impact of tax legislation on the efficiency of the automotive industry in the Kyrgyz Republic. The focus was on identifying the key aspects of tax regulation that have a direct impact on various areas of industry, including the investment climate, innovation activity and overall competitiveness of enterprises. A systematic analysis of existing tax mechanisms was conducted, the current state of the automotive industry in the country was analysed, and the impact of external factors such as dependence on imports, economic stability and changes in global trends, especially in the context of the development of electric vehicles, was identified. Tax mechanisms in the automotive industry, including customs duties, excise duties, and value-added taxes (VAT) are studied. Particular attention is devoted to the changes in tax legislation introduced in 2023 aimed at exempting parts supplies from VAT. The results of the study indicate the positive impact of such measures on the efficiency of car production.

Theoretical Approaches for Evaluating the Environmental and Economic Effectiveness of Carbon Farms under the Carbon Tax Mechanism

The introduction of the "carbon tax" in cross-border operations worldwide and its imminent payment obligation for Russian exporting companies are being examined. A carbon farm is presented as a tool for reducing the carbon footprint. Three different methods for calculating the net benefits of carbon footprint reduction are evaluated, accompanied by formulas for formalizing the resulting economic impact. Sixteen typical dump sites are examined in relation to their economic net benefit and three promising locations are identified. The analysis findings may serve in formulating and executing an ESG strategy aligned with sustainable development in the business sector.

Economic assessment of eroded soils: current state and development prospects

Summary Soil erosion as one of the types of land degradation aff ects various economic interests of people. It is shown that the most promising areas of erosion studies, where economic methods can be applied, are — assessment of actual damage fr om soil erosion, determination of the magnitude of probable damage from the occurrence of erosion processes in soils, economic analysis in the development of sustainable land use systems for territories whose soils are subject to erosion. Th e group of methods for determining economic damage is characterized by the greatest development, including taking into account ecosystem services that soils «lose» as a result of erosion processes. Methods for assessing the risk of soil erosion have signifi cant development potential, since by now a powerful database of predictive models and equations (USLE, RUSLE, RUSLE2, WEPP, EUROSE, CREAMS, EPIC, VNIIZiZPE, etc.) has been created, allowing to assess indicators of soil erosion in the future. Th e neoclassical theory of capital is used in the development of sustainable land use systems, which requires that the fertility of the soil and the net social benefits from non-market goods and services from agricultural land should be maintained over time. Th us, it is possible to create compensatory taxation mechanisms for territories wh ere soil erosion processes occur.

Agricultural manufacturers taxation in the context of food security: environmental and economic aspects

The article examines the state, problems and prospects of taxation of agricultural producers. An analysis of the structural elements of the tax policy was carried out. The tax burden is calculated in relation to net profit, the area of agricultural land and arable land. The shortcomings of special regimes of taxation of domestic agricultural enterprises are identified. Directions for improving the mechanism of taxation of agricultural producers have been developed. The functioning of agricultural producers should provide for various state supports in the fiscal sphere, including the provision of certain tax benefits. The relationship between the taxation of agricultural enterprises and the effectiveness of their activities in the context of ensuring the food security of the State, as well as the environmental aspects of taxation, in particular the impact of taxation on the stimulation of environmentally friendly production and the use of land resources, have been studied. Recommendations have been made on improving the taxation system of agricultural commodity producers in order to increase food security and preserve ecological stability. The authors analyzed tax rates, benefits and burdens related to agricultural enterprises, which affect their financial situation and development. The article highlights the main aspects that determine the taxation of agricultural producers, and also takes into account modern trends and prospects in this area. The study helps to understand the complex aspects of taxation that affect agriculture, and also highlights possible ways to optimize the tax burden to support the sustainable development of the agricultural sector and draws attention to possible strategies for optimizing tax payments for agricultural producers aimed at increasing their competitiveness and sustainability in changing conditions market. Effective management of agribusiness is possible only under the condition of stability and predictability of tax legislation, which ensures the optimal tax burden on enterprises. The specificity of the agricultural sector requires special approaches to the taxation of business entities in this sector of the economy. Therefore, the problem of forming an effective system of taxation of the activities of entrepreneurial structures in the agrarian sector of the economy, including in order to ensure the appropriate level of food security of the state, is becoming actualized. Such measures consist in creating a favorable tax environment that promotes the development of the agricultural sector, increasing its production potential and increasing its contribution to the country’s economy.

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

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

A Study of Pakistan’s Fiscal Landscape: Examining the Influence of Institutional Quality and Tax Policy Transformation

Tax collection is the fundamental pillar of financing public services such as education, healthcare, social welfare programs, and infrastructure, and ensuring economic stability. A high share in tax to GDP shows showing greater capacity of a government to provide a high living standard. Maintaining a high tax-to-GDP ratio is important to reveal the ability of the government to generate revenue mobilization. The main drive of the paper is to scrutinize the tax reform influence on the tax-to-GDP ratio for the data period covering from 1996 to 2022 in Pakistan. The study employs the ARDL estimation method, which is suggested by the unit root test. Notably, the long-run results show that regulatory quality and government effectiveness depicted a positive influence on the tax to GDP share, suggesting that improvements in these areas can significantly increase revenue collection. Similarly, political stability and the rule of law also play a positive and significant impact on tax to GDP shares, highlighting their vital roles in increasing revenue mobilization and tax voluntary tax compliance. In contrast, inflation appears negative association with tax to GDP ratio, indicating a substantial decline in the revenue mobilization in the total revenue collection. Findings recommend that the government have to focus on enhancing controlling quality, political stability, government efficiency, and the law and order to boost voluntary tax compliance. Additionally, strengthening institutions is vitally important for enforcing tax laws, and guaranteeing a fair and transparent tax mechanism further boosts revenue collection efforts.

Hydrogel loaded with thiolated chitosan modified taxifolin liposome promotes osteoblast proliferation and regulates Wnt signaling pathway to repair rat skull defects

To alleviate skull defects and enhance the biological activity of taxifolin, this study utilized the thin-film dispersion method to prepare paclitaxel liposomes (TL). Thiolated chitosan (CSSH)-modified TL (CTL) was synthesized through charge interactions. Injectable hydrogels (BLG) were then prepared as hydrogel scaffolds loaded with TAX (TG), TL (TLG), and CTL (CTLG) using a Schiff base reaction involving oxidized dextran and carboxymethyl chitosan. The study investigated the bone reparative properties of CTLG through molecular docking, western blot techniques, and transcriptome analysis. The particle sizes of CTL were measured at 248.90 ± 14.03 nm, respectively, with zeta potentials of +36.68 ± 5.43 mV, respectively. CTLG showed excellent antioxidant capacity in vitro. It also has a good inhibitory effect on Escherichia coli and Staphylococcus aureus, with inhibition rates of 93.88 ± 1.59 % and 88.56 ± 2.83 % respectively. The results of 5-ethynyl-2 ′-deoxyuridine staining, alkaline phosphatase staining and alizarin red staining showed that CTLG also had the potential to promote the proliferation and differentiation of mouse embryonic osteoblasts (MC3T3-E1). The study revealed that CTLG enhances the expression of osteogenic proteins by regulating the Wnt signaling pathway, shedding light on the potential application of TAX and bone regeneration mechanisms.

Подходы к налогообложению операций с цифровыми финансовыми активами в иностранных юрисдикциях

The article analyses current approaches and mechanisms for taxation of transactions with crypto-assets in foreign jurisdictions, which are advanced in terms of the prevalence of crypto-assets among the population. The choice of the research object is due to the increasing role of such assets in Russia and around the world, as well as the need to develop current regulation in this area in Russia and analyse the possibility of adapting the most advanced and successful experience in Russian realities. The article presents an analysis of the current regulation in the field of taxation of transactions with crypto assets in foreign jurisdictions, reflects legislative gaps and problems faced by individuals and legal entities, and also sets out proposals as to the possibility of adapting foreign approaches in Russia. It was revealed that currently none of the analysed jurisdictions has an effective mechanism for taxation of transactions with crypto-assets, however, each of these jurisdictions has a unified approach formulated at the state level to determine the status of crypto-assets as an object of civil turnover and taxation, which allows market participants to develop this sector of the economy in the jurisdiction.

Tax incentives in agricultural sector: indicators and performance results

The goal is to show the current state and prospects for tax incentives in agricultural sector. Methods – economic-statistical, factor analysis, comparison and synthesis, logical justification. Results – it is substantiated that direct methods of supporting certain sectors of agroindustrial complex can be effectively replaced by indirect methods due to differences in the rate of unified land tax for peasant (farm) enterprises, and for other forms of business there are differences in the corporate income tax base. In particular, direct support is compensated by tax mechanisms in agricultural formations producing crop products (the average level of profitability for 202-2022 was 49,6%), with the exception of rice cultivation, as well as in individual entrepreneurship and peasant (private) farms specializing in production of livestock products (profitability – 35,6%). An assessment of possible budget revenues is given, in conditions of full control and application of liability measures for improper or inappropriate use of agricultural land. Conclusions – calculation of the potential funding volumes that can be used to improve the land use is provided. The irrational use of agricultural land is associated with their ineffective exploitation: imperfect methods of cultivation or fertilization, improper planning of crop rotations. Regional characteristics, which cause different problems and needs that require adaptation of coordination measures and regulation should be taken into account. It is necessary to continue the work to cover the entire territory of Kazakhstan with agricultural maps to provide complete and accurate information on the condition and use of land resources, which will prevent possible violations for which fines and increased tax rates may be levied.

MANAGEMENT PUBLIC FINANCE IN THE CONDITIONS OF DYNAMIC DEVELOPMENT OF THE TOKENIZED ECONOMY OF UKRAINE

The article highlights the results of a study of the specifics of public finance management in the context of the dynamic development of Ukraine's tokenized economy. It is substantiated that with the beginning of Russia's full-scale military aggression against Ukraine, budget revenues have significantly decreased and expenditures have begun to grow rapidly, which has led to significant imbalances in public finances and a significant increase in the budget deficit, which today has to be covered mainly from external sources. The author emphasizes that one of the alternative options for filling the budget revenues is taxation of the crypto industry, which has been developing rapidly and has become one of the TOP-5 countries in the world of cryptocurrency introduction in recent years. The author reviews the novelties of domestic legislation in the field of regulation of circulation of virtual assets and emphasis is the presence of contradictions in them with regard to the interpretation of their content and functions. The author identifies specific features of virtual assets and proves that they should be considered as an expression of the value of digital things created using the technology of a distributed ledger or other similar technology that allows their issue, transfer and storage in a decentralized manner, without the need to involve traditional financial intermediaries or centralized administrators. The author studies the global experience of taxation of virtual assets. It is substantiated that Ukraine should choose a policy of moderate regulation of the virtual asset market, capable of ensuring both budget revenues and control over the income from transactions with virtual assets. The author develops proposals for accelerating the introduction of the mechanism of taxation of virtual assets turnover as one of the alternative sources of formation of the state revenues of the country and successful implementation of the policy of moderate regulation of the virtual assets market.