Structure Of Tax System Research Articles

Perception on Tax System Structure, Tax Compliance Costs and Tax Compliance Behaviour in Yemen

This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and mediumsized enterprises (SMEs) in the manufacturing sector of Yemen. Also, the tax compliance cost in Yemen was considered as a mediating factor in the tax system structure and tax compliance model. The study used a survey questionnaire to collect data based on previous studies. The study empirically found a strong positive and significant association between the tax rate, tax penalty, and tax audit and manufacturing SME tax compliance behaviour in Yemen. Whereas tax compliance cost is negatively related to tax compliance behaviour. For the mediation effect, only the relationship between two factors, that is tax rate and tax penalty with tax compliance behaviour were mediated by of tax compliance costs. While no evidence for the mediating effect of tax compliance costs on the relationship between tax audit and the tax compliance behaviour is found. By referring to Deterrence Theory, this study has contributed by extending the tax literature through a framework that examined tax compliance cost as a mediator in the association between manufacturing SME tax compliance behavior in Yemen and the structure of the Yemeni tax system.

Assessing the impact of digitalization on environmental efficiency: Do population factors and institutional factors Matter?

<p class="MsoNormal" style="margin-top: 10pt; text-align: justify;"><span lang="EN-US" style="font-family: 'times new roman', times, serif; font-size: 14pt;">The digital transformation provides an opportunity for the development of a green and low-carbon economy. This study used panel data collected from 30 Chinese provinces between 2011 and 2018, and assessed the impact of digitization (Dig) on environmental efficiency (EE). Quantile regression is employed to scrutinize the evolution of the marginal effect. From the perspectives of population and institutional factors, this study empirically investigates nonlinear relationships and potential mechanisms using Hansen threshold and mediation models. The findings reveal several key insights. Overall, levels of digitization and environmental efficiency (EE) are increasing with regional dispersion expansion, indicating a “polarization” characteristic. The impact of digitization on EE exhibits noticeable stage and regional heterogeneity. Analysis of population factors reveals that population structure, population size, and human capital trigger a sharp “marginal increase” of positive effects with single thresholds of 0.8155, 7.2284, and 11.0497, respectively. Analysis of institutional factors highlights the significance of fiscal policy quality (tax proportion), education expenditure, and tax system structure as important intermediaries. Finally, this paper presents corresponding policy implications.</span></p>

Individuals’ responsiveness to marginal tax rates: Evidence from bunching in the Australian personal income tax

We examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018. Unlike studies from other countries, we find sharp bunching at all kink points. The estimated Elasticities of Taxable Income (ETI) range from effectively zero for wage earners to 0.23 for self-employed individuals. There is substantial heterogeneity in responses to changes in marginal tax rates across subgroups, with higher elasticities for married females, females with children, younger individuals, and those with greater opportunity to shift income within the household. Our findings suggest that individuals’ responsiveness is a function of the marginal tax rates and the tax system's structure and administration.

The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe

This study aims to provide new evidence of the impact of total tax revenue and tax structure on economic growth in a sample of eleven European Union (EU) member states located in Central and Eastern Europe (CEE), namely Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, and Slovenia. The methods used are description, comparison, synthesis, regression and correlation analysis of annual panel data for the period 2000-2021. The ordinary least squares (OLS) method is used to estimate the parameters of the regression models. The causal relationship between the variables is confirmed by the Granger causality test. The main results indicate that there is a significant negative effect of total government spending on economic growth rate, while the total tax revenue has a positive impact. These findings suggest low efficiency of public spending. The structure of tax systems does not seem to hinder economic growth, as both direct and indirect tax revenues show a positive growth-supporting effect. Only social security contributions are estimated to have a detrimental impact on economic growth. Value added tax and both income taxes (personal and corporate) are found to be growth-conductive, while property taxes and excise duties seem to have no significant impact on the growth rate. Based on the research findings it is obvious that government expenditure is not an effective tool for positive fiscal impact on the economy, so policymakers can support economic growth by decreasing the share of public spending in GDP or by increasing its efficiency. It is recommended to maintain the current ratio between direct and indirect tax revenue, while carefully considering changes to social security systems to promote sustainable and inclusive growth.

Turkish Tax System Structure, Problems and Solutions

Turkish Tax System Structure, Problems and Solutions

The “New Fiscal Criminology”: State-Level Changes in Crime Rates and the Structure of Tax Systems

Prior research has examined the effects of social welfare on levels of crime in the U.S. The emphasis has been on how governmental support in the form of social spending may influence crime levels because it serves as a mechanism to lessen the impact of adverse financial circumstances that may stimulate criminal behavior. This study builds on prior research by assessing the impact of another mechanism that affects the distribution of economic resources: the structure of the tax system. Specifically, we incorporate the “Suits Index,” a novel measure of the progressivity of the tax system. Our analysis examines the effects of changes in the Suits Index on changes in robbery and burglary rates using data for the 50 U.S. states between 1995 and 2017. Results indicate that movement towards greater progressivity in the tax structure was associated with decreases in robbery and burglary rates, net of changes in social spending.

Study on Causes of Taxation System’s Inefficiency: Evidence from Uzbekistan

This paper is intended to find main reasons of taxation system’s inefficiency leading to frequent changes in tax legislation. Uzbekistan’s tax system has been chosen as a sample for the study and has been analyzed using qualitative analyzes, such as logical comparison, analyzes of legislation, detextualization. We found that the main reason of frequent changes in tax legislation in Uzbekistan is the structure of tax system, where the fundamental principle is not followed. Beside of it, allowance of the current system to have an unequal tax burden on taxpayers, existence number of inefficient tax forms and constraints associated with the need to operate with too differentiated types of taxes and tax regimes have shown that can be the cause of overall inefficiency of the tax system of the country.

Tax Complexity and Corruption

Complicated tax systems may provide more opportunities for rent-seeking tax officials and politicians to grant favors and may attract the activity of fixers, both of which may lead to corruption. However, the possible channels between tax complexity and corruption have not been addressed in the literature. Using a large cross-section sample dataset, this study presents the empirical evidence suggesting that high degrees of tax complexity may serve as a breeding ground for corruption. Furthermore, in this framework, I examine the conditions under which the impact of tax complexity can change. Moreover, this study helps to resolve whether tax complexity effects are derived from tax levels, tax system structure or pure complexity.

THE MONITORING OF THE TAX BURDEN IN THE UKRAINE AND THE COUNTRIES EU

Introduction. In Ukraine, which chose European integration course, there is a need for constant depth analysis of all phenomena and processes that play an important role in the development of tax systems and use taxes as an instrument of state regulation. For Ukraine it is important to consider and study in detail all the trends that are characteristic for EU countries to apply extensive experience in taxation. This will ensure the stability of the socio-economic development and to optimize the tax burden. The purpose of the article is covering the theoretical and methodological aspects of the definition of the tax burden, the analysis of the impact of the tax burden on business entities and shaping the prospects of optimize the tax burden with European experience. Results. The author attempts to evaluate the level of tax burden in Ukraine and the EU Member States in this article. The main trends, specific to the tax systems of the EU-27 and Ukraine, are investigated. Regularities of establishing the level of taxation and the ratio of different tax payments in the structure of tax systems are defined. Showing, how to optimize tax burden in fiscal Ukrainian practice in terms of European integration. Conclusion. The study showed that the tax burden is an important parameter that expresses the state guidelines for socio-economic policy. The level of tax burden in Europe is much higher than in Ukraine. The low level of GDP in our country per capita does not allow for qualitative social policy. GDP growth depends on the creation of a favorable investment climate. Reforming the tax system of Ukraine should consider Taxation of foreign countries. In particular, the use differentiated tax rate for individual tax rates Single Contribution gradual reduction and simplification of tax administration in general, and reducing the tax burden due to improvements in the distribution and redistribution of GDP

Zmiany struktur systemów podatkowych – podobieństwa i różnice między krajami OECD

Numerous studies indicate that the structure of taxation is of greater significance for economic growth than the level of fiscalism measured with the tax revenue to GDP ratio. Hence, the aim of the paper is to answer the question whether the tendencies taking place in tax systems of individual countries indeed reflect efforts to apply such economic growth-friendly tax instruments. The subject of the study were OECD member states in the period of 2000–2012. Data clustering method was applied to assess the direction of changes in the tax structures of OECD countries. In the analysis, four parameters characterizing tax systems were used: the ratio of income taxes to GDP, which describes the overall level of tax burden in the examined countries and three parameters characterizing the tax revenue structure of tax systems, i.e. the share of social security contributions in total tax revenue and the share of consumption taxes in total tax revenue.

State and prospects petrochemical complex of the Euroasian Economic Union States

Ensuring the competitiveness of national products and the acceleration of economic development in modern conditions are largely determined by their role in the world integration structures. One of the promising directions of Russia's participation in the integration process is the development of economic relations within the EEUS. Among the member countries the greatest potential petrochemical complex have Russia and Kazakhstan. Demand for oil, gas and petroleum products in Kyrgyzstan and Armenia are mainly met by imports from neighboring countries. Russia is a major exporter of energy resources for the neighboring countries, and one of the major consumers of manufactured goods in the countries of the EEUS. In this regard, it is Russia that is the determining reference point in matters of cooperation and harmonization of the various national systems of member countries. The most important direction of development of the Eurasian Economic Union is to create common markets for oil, gas, electricity and petroleum products. The geographical position allows you to create general transport routes, which can serve as a basis to accelerate economic growth in Russia, Kazakhstan, Belarus, Armenia and Kyrgyzstan. Among the topical issues of the integration of significantly different structure of tax systems and the structure of the state budget, the most important is to create a unified system of taxation petrochemical complex. In this regard, it is necessary planned reform of the tax systems of all the participants in the taxation and control of subsoil users on the combined area, as well as in matters of indirect taxation of hydrocarbons. The next step is to improve the system of determining the tariffs for the transportation of various types of transport resources. High potential petrochemical complex in Russia and Kazakhstan and significant experience in the taxation of subsoil users in these countries suggests that they will have a leading role in the development and decision-making on major issues.