Tax Base Research Articles

Prospects for the formation of a new approach to consumer spending in Russia

Introduction. The standard of living of the population, its dynamics are determined by a complex of indicators, among which are the population's expenditures. The structure of production and retail turnover largely depend on which groups of goods and services are in demand. At the same time, the directions of population expenditures are primarily determined by the size of their income and the socio-economic situation in the country and its regions. The aim of the research is to analyze the dynamics and structure of population expenditures in the Russian Federation. Materials. The research is based on the scientific articles from peer-reviewed journals, materials from scientific-practical conferences and seminars on the researched topic. Statistical data published by the Federal State Statistics Service (Rosstat) for the years 2019-2022 were used as the information base for the research. Results. A statistical analysis of the composition and structure of expenditures in Russian Federation population was carried out. The analyzed dynamics of the total amount of population expenditures included the main groups of consumer expenses. The main directions of optimizing population expenditures were identified. Conclusions. Preconditions for the formation of certain behavioral patterns and attitudes were identified among Russians characterized by increased attention to current consumption at the expense of resource accumulation. Measures of state policy in the field of increasing financial literacy of the population were considered, as well as the development of tools to optimize the tax base for certain categories of households, creating a favorable investment climate, and stimulating the growth of population incomes. The introduction of a new approach to consumer expenditures that ensures the formation of a "financial safety cushion" was considered as a tool to optimize population expenditures.

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.

Critical Analysis of Revenue Generation of Azad Jammu and Kashmir: Challenges and Way Forward

This paper provides a critical assessment of AJK's revenue generation, identifies the obstacles, and offers a solution for future sustainable economic growth and development in Azad Kashmir. The study uses a mixed-method approach that includes case studies, interviews with key stakeholders, and a review of the literature. Two important sectors i.e., the Power development organization and the Inland Revenue Department with the potential to generate considerable amounts of revenue are acknowledged and evaluated as case studies by the critical examination of AJK's revenue generation. According to the conclusions of this investigation, AJK confronts difficulty in expanding its revenue sources outside conventional sectors such as agriculture and tourism. According to the analysis, AJK has a limited tax base and a poor tax-to-GDP ratio when compared to international standards. Infrastructural restrictions were also noted as a significant challenge to revenue generation in AJK. The region confronts constraints in utilizing its hydropower capacity, which can influence economic activity and revenue production possibilities. With its attractive landscapes, historical sites, and cultural legacy, AJK has tremendous tourism potential. However, due to limited infrastructure, a lack of promotion and marketing activities, and security concerns, the region faces obstacles in fully realizing this potential. The thesis makes many policy solutions to solve these issues, such as boosting access to finance, fostering public-private partnerships, and tackling instability due to the Kashmir Issue. To promote sustainability and equitable growth, the thesis also underlines the value of incorporating local people in the revenue creation process. Overall, this individual research paper will help understand the dynamics of revenue generation and can help Azad Kashmir formulate policies on taxation, investment, trade, and other economic activity. Policymakers can analyze the performance of existing policies, identify areas for improvement, and establish evidence-based policies to increase income creation in the region by analyzing revenue data. This can lead to improved policy results and more informed decision-making.

Digitalization and Efficiency of the Beninese Tax Administration

This paper aims to assess the effectiveness of the Beninese tax administration in the context of digitalization. Specifically, it seeks to determine the efficiency levels of various tax centers and evaluate the impact of digitalization on the efficiency of the Beninese tax administration. Using monthly panel data spanning from 2017 to 2023, a DEA model is employed to calculate efficiency scores. Subsequently, a censored Tobit model is utilized to examine the effect of digitalization on the efficiency of tax centers in Benin. The findings reveal average efficiency scores of 77.80%, 76.79%, 72.01%, 62.72%, 58.56%, 56.11%, and 46.16% for CIME Atlantique, CIME Ouémé Plateau, CIME Borgou Alibori, CIME Zou Collines, DGE, CIME Littoral1, and CIME Littoral 2, respectively. Moreover, digitalization, tax population, and additional taxes resulting from documentary audits positively influence the efficiency of tax centers. Conversely, the number of staff, the agent's directory, staff expenses, and the coverage rate of general accounting audits negatively affect the efficiency of tax centers. Decision-makers must prioritize enhancing the efficiency of tax administrations, expanding the tax base, and ensuring comprehensive tax control coverage to fully capitalize on the benefits of digitalization.

Islamic Education Financing Models

Educational administrators need to comprehend various models of educational funding as a guide in executing educational programs. The selection of funding models will impact the policies implemented by the administrators. When administrators exercise wisdom in selecting the appropriate funding model, it will influence the policies adopted and strategic steps taken in educational development. The method employed in this writing is a literature study (library research). The research conducted reveals that there are several models such as the Flat Grant Model, Foundation Plan Model, Guaranteed Tax Base Plan Model, Percentage Equalizing Model, Power Equalizing Plan Model, Full State Funding Model, Resource Cost Model, Choice and Voucher Plans Model, and Weight Student Plan Model, each with its distinct characteristics and impacts in allocating educational funds.

The economic basis of a tax: the concept and the principle

The subject. The article investigates the legal content of the concept of the economic basis of a tax and the relevant principle. The reason for choosing this subject of investigation lies in the emerging practice of how the statutory principle applies which is set out in article 3(3) of the Russian Tax Code, according to which taxes and levies should have an economic basis. Purpose of the study. The article analyses the existing ideas about the economic basis of taxes, proposes and substantiates the legal definition of the concept, specifies the types of taxable economic benefit and discloses the content of the principle of the economic grounds of a tax.Methodology. The methodological framework comprises a systemic analysis of the provisions of Russian tax legislation, studying the practice of courts and administrative bodies, higher courts and opinions of experts, the historical background and the interrelation between the economic and legal aspects of taxation.Conclusions. The economic basis of a tax should be understood to mean gaining an economic benefit to which tax legislation pegs the emergence of the obligation to pay the tax. Economic benefit should be understood as a positive economic outcome. The article delves into the types of economic benefit, which includes the following: added value, profit, net profit and natural resource royalty. To impose a specific tax, the principle of economic basis of a tax means an imperative requirement for the taxpayer to have relevant economic benefit.

LEGAL FRAMEWORKS AND TAX COMPLIANCE IN THE DIGITAL ECONOMY: A FINANCE PERSPECTIVE

In the wake of rapid digitalization, the landscape of commerce has undergone a profound transformation, presenting unprecedented challenges to traditional tax systems and legal frameworks. This abstract examines the evolving dynamics of tax compliance within the digital economy through the lens of finance. The digital economy encompasses a broad spectrum of economic activities facilitated by digital technologies, including e-commerce, digital platforms, and virtual currencies. These innovations have blurred the boundaries of traditional tax jurisdictions, leading to complexities in determining tax liabilities and enforcement mechanisms. As such, the adequacy of existing legal frameworks in addressing tax challenges posed by the digital economy has come under scrutiny. From a finance perspective, ensuring tax compliance in the digital economy involves understanding the intricate interplay between technology, business models, and regulatory frameworks. Digital businesses often operate across multiple jurisdictions, exploiting loopholes and jurisdictional discrepancies to minimize tax obligations. Such practices have raised concerns regarding tax fairness and the erosion of tax bases, prompting policymakers to explore new regulatory approaches. One key aspect of addressing tax compliance in the digital economy is the development of international cooperation and coordination mechanisms. Given the transnational nature of digital transactions, effective tax enforcement requires collaboration among countries to combat tax evasion and profit shifting. Initiatives such as the Base Erosion and Profit Shifting (BEPS) project by the OECD seek to establish common standards and guidelines for taxing digital businesses. Moreover, the emergence of innovative technologies, such as blockchain and artificial intelligence, presents both opportunities and challenges for tax authorities. While these technologies offer potential solutions for enhancing tax administration and enforcement, they also introduce new complexities, such as the anonymity of transactions and the difficulty of tracking digital assets. Navigating the complexities of tax compliance in the digital economy requires a multifaceted approach that integrates legal, technological, and financial perspectives. By fostering international cooperation, leveraging technological innovations, and adapting regulatory frameworks, policymakers can mitigate tax challenges and promote a fair and sustainable tax system in the digital age.
 Keywords: Tax, Digital Economy, Finance, Legal, Review.

LEGAL FRAMEWORKS AND TAX COMPLIANCE IN THE DIGITAL ECONOMY: A FINANCE PERSPECTIVE

In the wake of rapid digitalization, the landscape of commerce has undergone a profound transformation, presenting unprecedented challenges to traditional tax systems and legal frameworks. This abstract examines the evolving dynamics of tax compliance within the digital economy through the lens of finance. The digital economy encompasses a broad spectrum of economic activities facilitated by digital technologies, including e-commerce, digital platforms, and virtual currencies. These innovations have blurred the boundaries of traditional tax jurisdictions, leading to complexities in determining tax liabilities and enforcement mechanisms. As such, the adequacy of existing legal frameworks in addressing tax challenges posed by the digital economy has come under scrutiny. From a finance perspective, ensuring tax compliance in the digital economy involves understanding the intricate interplay between technology, business models, and regulatory frameworks. Digital businesses often operate across multiple jurisdictions, exploiting loopholes and jurisdictional discrepancies to minimize tax obligations. Such practices have raised concerns regarding tax fairness and the erosion of tax bases, prompting policymakers to explore new regulatory approaches. One key aspect of addressing tax compliance in the digital economy is the development of international cooperation and coordination mechanisms. Given the transnational nature of digital transactions, effective tax enforcement requires collaboration among countries to combat tax evasion and profit shifting. Initiatives such as the Base Erosion and Profit Shifting (BEPS) project by the OECD seek to establish common standards and guidelines for taxing digital businesses. Moreover, the emergence of innovative technologies, such as blockchain and artificial intelligence, presents both opportunities and challenges for tax authorities. While these technologies offer potential solutions for enhancing tax administration and enforcement, they also introduce new complexities, such as the anonymity of transactions and the difficulty of tracking digital assets. Navigating the complexities of tax compliance in the digital economy requires a multifaceted approach that integrates legal, technological, and financial perspectives. By fostering international cooperation, leveraging technological innovations, and adapting regulatory frameworks, policymakers can mitigate tax challenges and promote a fair and sustainable tax system in the digital age.
 Keywords: Tax, Digital Economy, Finance, Legal, Review.

Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin

Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in 2008-2018. The statistical method used is a quantitative method with multiple linear regression. Based on testing, the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has significant negative effect on corporate income tax revenue in Latin American. Based on the results of this study, it is necessary to review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.

Research on Global Tax Governance under the Background of Digital Economy

<p style="text-align: justify;"><span lang="EN-US" style="font-size: 14pt; font-family: 'times new roman', times, serif;">Under the background of digital economy, global tax governance has become one of the important topics in today's world development and change. In recent years, new challenges, such as tax base erosion and profit transfer, and the imbalance of cross-border tax source division, have become prominent, forcing the reform of international tax rules and the reshaping of international tax order. Based on this, the article first deeply digs into the scale and cross-border characteristics of the spatial-temporal aggregation of the digital economy, and comprehensively evaluates its impact on the global tax governance pattern. After that, the article combs out the realistic picture and challenges of the current digital tax reform from the aspects of theoretical basis, basic principles and governance mechanism. Finally, based on China's basic national conditions, the article puts forward some institutional ideas and policy suggestions, with a view to improving China's participation, voice and influence in global tax governance, and also enabling governments, enterprises and residents of various countries to enjoy the fruits of world economic development fairly and promote the construction of Community of Shared Future for Mankind.</span></p>

The role of anti-tax avoidance in tax base flow and international tax competition

By constructing the profit shifting model for MNCs, this study uses transfer pricing rules and bilateral tax conventions to examine the impact of anti-avoidance system on a country's corporate income tax base. Based on the balanced panel data of 50 countries from 2000 to 2013, we use the SYS-GMM method and find that the transfer pricing rules of neighboring countries significantly reduces the tax base of a country, while the impact of bilateral tax agreements on a country's tax base is slight. During the sample period, the management level of international anti-avoidance is improved, while the degree of tax competition among countries becomes more intense. Moreover, we show that anti-avoidance measures can reduce the phenomenon of tax avoidance for intangible assets.

Realization of the fiscal and regulatory potential of the corporate income tax

The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.

FISCAL POLICY CHANGES: OPPORTUNITIES AND RISKS FOR REGIONAL DEVELOPMENT

Purpose. Evaluation of recent fiscal initiatives in the context of ensuring a reasonable balance between the volume and sources of tax revenues, the distribution of such resources, and the maintenance of a necessary level of business activity in times of war or post-war recovery. The study also involves an analysis of the state and availability of alternative funding instruments for budgetary expenditures and an assessment of the impact of fiscal initiatives on taxpayers. Methodology of research. The setting goal was achieved through the use of such methods analysis of scientific literature, normative documents to study the situation with the payment and administration of taxes; comparison of revenues to the budgets by components and dynamics, sources of financing budget deficits; systematization and generalization of the literature on the possibility and risks of using certain proposed fiscal instruments. The study is based on the analysis of data from various sources, including budget indicators (income and expenditures by components, sources of financing the budget deficit), fiscal statistics (tax rates, number of taxpayers by types of taxes, tax debt), socio-economic indicators (demography, level destruction caused by military actions) and the legal framework. Findings. The article assesses the vulnerability of local budgets in the context of their own revenue sources during wartime conditions and the expected changes in fiscal policy have done. Key fiscal initiatives since the onset of the widespread Russian invasion are analysed, identifying limitations with the greatest impact on the formation of the resource base of local budgets. The study also explores opportunities for financing regional development projects through budgetary funds and analyses the existing fiscal model. Originality. The article introduces a new approach to examining the relationship between fiscal policy and regional development, taking into account contemporary trends and economic conditions. It elucidates the connection between fiscal initiatives and factors influencing economic development during conflict or recovery. Practical value. The proposed research results enable the evaluation of key risks and the adaptation of interaction models between fiscal entities to the challenges of the present and future. Also, and the relationship between fiscal initiatives and factors that determine economic development in conflict or recovery conditions is also explained. The research can be used by scientists to build models of minimizing losses for budgets and preventing losses of the local economy when forming fiscal policy in terms of the tax base, tax rates and powers. Key words: fiscal policy, taxes, government budget, local budgets, regional development, tax revenues, taxpayers.

Asymmetric Analysis of the Impact of Taxation on Unemployment in Uganda

Uganda, like most developing countries, has one of the highest tax rates not only in Africa but also in the world. This explains the numerous challenges faced in mobilizing sufficient revenues to fight poverty and improve people’s economic welfare. We, therefore, use a more recent nonlinear autoregressive distributed lag model (NARDL) to analyze the impact of higher taxes on the unemployment rate in Uganda. Results indicate that total Unemployment in Uganda is a negative function of both an increase in tax and a negative change in tax. Specifically, if taxes increase, then unemployment decreases by almost 3.9%, and if taxes decrease, then unemployment increases by about 4.9%. Also, the unemployment level decreased by 0.06% with a decrease in the gross capital formation (GFKF). Finally, unemployment also decreases with a rise in GDP and decreases with a decrease in GDP. In a nutshell, Uganda lacks the possibility of making the economy more productive and thus only relies on taxing an already overtaxed economy. Overtaxing an economy kills the possibility of ever building a formidable capital base that can stimulate economic growth and reduce poverty and unemployment. The government, therefore, should cut taxes and level the playing field regarding tax policies for foreign and home-grown investors. Finally, policymakers should also aim to unlock the potential of the informal sector not only to create jobs but also to widen the tax base

CROSS-BORDER TAX CHALLENGES AND SOLUTIONS IN GLOBAL FINANCE

In the dynamic landscape of global finance, cross-border transactions have become increasingly prevalent, facilitating economic growth and international trade. However, accompanying this expansion are complex tax challenges that both multinational corporations and governments encounter. This abstract delves into the multifaceted issues arising from cross-border taxation and explores potential solutions to mitigate these challenges effectively. One of the primary concerns in cross-border taxation is the issue of base erosion and profit shifting (BEPS), where multinational enterprises exploit gaps and mismatches in tax rules to artificially shift profits to low-tax jurisdictions, thereby eroding the tax base of higher-tax jurisdictions. Such practices not only lead to revenue losses for governments but also create an uneven playing field for businesses. Furthermore, navigating the intricate web of international tax treaties and agreements poses significant hurdles for taxpayers and tax authorities alike. The lack of uniformity in tax regulations across jurisdictions often results in ambiguity and disputes regarding the allocation of taxing rights and the determination of taxable income. Addressing these challenges requires a comprehensive approach that incorporates both policy reforms and international cooperation. Implementing measures such as the OECD/G20 BEPS project, which aims to modernize international tax rules and combat tax avoidance strategies, is crucial. Additionally, enhancing transparency through initiatives like country-by-country reporting enables tax authorities to gain insights into the global operations of multinational corporations, thereby facilitating more effective enforcement of tax laws. Moreover, fostering collaboration among nations through information exchange agreements and multilateral frameworks enhances the effectiveness of tax enforcement efforts and reduces opportunities for tax evasion. Embracing digitalization and leveraging technology tools can also streamline tax compliance processes and enhance the efficiency of cross-border tax administration. The complexities of cross-border taxation in global finance necessitate proactive measures to address BEPS, enhance tax transparency, and promote international cooperation. By implementing comprehensive strategies that blend policy reforms with technological innovations, stakeholders can navigate the challenges posed by cross-border taxation while fostering a fair and conducive environment for sustainable economic growth.
 Keywords: Cross-Border, Tax, Environment, Sustainable, Economy, Review.

Impact of New Direct Individual Tax Regime During Last Two Years

The New Individual Tax Regime was introduced on 1st April, 2020 with the objective of simplifying tax compliance and a lower rate of tax was announced on different slabs which have been increased from 3 to 7 slabs of income range. It is importance to understand how this new individual tax regime has affected the tax liability of the individuals or contributed in increasing the tax base or in increasing tax revenue. Hence an attempt is made to understand the impact of New Direct Tax regime on the options of the assesses, revenue generation and widening the tax base.

Maximizing Revenue Generation Through Effective Tax Policies for Sustainable Economic Development in Nigeria; A Conceptual Review

This paper focused on the imperative of maximizing revenue generation in Nigeria through the implementation of effective tax policies. In a nation characterized by diverse economic sectors and challenges such as tax evasion and a significant informal economy, the need for strategic fiscal policies is paramount. This paper explores the multifaceted approach to effective taxation, including broadening the tax base, simplifying the tax system, and utilizing technology for efficient tax collection. Drawing on progressive taxation, incentives for strategic sectors and ensuring transparency, the paper advocates for policies that not only increase revenue but also promote economic stability and social equity. The importance of reducing dependence on oil revenue, enhancing compliance, and encouraging investments is highlighted. In conclusion, it stresses that effective tax policies are integral to Nigeria's economic stability, providing funding for critical sectors such as education and healthcare. The paper emphasizes the significance of these policies in reducing income inequality, fostering entrepreneurship, and creating a conducive environment for business growth. As a recommendation, the paper suggests that policymakers prioritize the implementation of these strategies, invest in modern tax administration technologies, and foster collaboration between government agencies and the private sector. These measures can pave the way for a financially robust Nigeria, ensuring sustainable development and an improved quality of life for its citizens.

Analysis of the Relationship Between the Factors of Enterprises Foreign Economic Activity and Tax Revenues to Regional Budgets

The article analyzes the main factors of foreign economic activity, which can affect the results of basic indicators values of the industrial enterprises main activity. The direct mathematical dependence between the change in revenues from export sales and the dynamics of profit indicators before taxation and value added of sold products is revealed. A few data on the structure of costs and starting values of organizations’ incomes, which are necessary for the forecast analysis, are listed. The direct dependence between the performance indicators of enterprises and revenues to the regions tax budgets depending on the nature of the foreign economic factor that affects export revenues is substantiated. The purpose of the analysis is to create a tool for forecasting changes in pre-tax profit and value added under the influence of changing prices and sales volumes on foreign markets. The created model contains four final formulas, which were expressed using the generally accepted theory of financial management with the addition of new indicators for the non-standard situations analysis. The presented technology of forecasting the dynamics of tax revenues (based on changes in the indicators that are their tax base) can be used by analytical bodies of regional authorities to assess the consequences of the foreign economic risks implementation and develop recommendations for the federal budget to reallocate funds for support the expenditures of those subjects of the federation, which will experience the most pronounced impact of this phenomenon.

Spillover effects of fiscal decentralization on access to basic social services in Burkina Faso

AbstractThis paper delves into the spillover effects of fiscal decentralization on access to essential social services within communes in Burkina Faso. It employs a Dynamic Spatial Durbin Model that comprehensively incorporates temporal dynamics, spatial interdependence concerning the dependent variable, and spatial interdependence concerning exogenous variables. The analysis covers 280 municipalities, which represents 80% of the municipalities in Burkina Faso, over the period 2011–2020. The findings substantiate the presence of spillover effects stemming from fiscal decentralization on the availability of fundamental social services. However, the nature of these spatial effects hinges on the particular type of fiscal resources and local public goods under consideration. Notably, both capital expenditures and decentralized cooperation resources yield short‐term and long‐term direct as well as indirect enhancements to the quality of education and accessibility to potable water. On the other hand, self‐generated revenue and operational grants augment water accessibility but bear no impact on educational quality. The outcomes put forth imply that municipal councils should concurrently bolster resource mobilization by fortifying decentralized cooperation and widening the tax base. Simultaneously, the introduction of flexible tax payment mechanisms is advisable.

Соотношение экономического основания налога и смежных явлений

The article delineates between concepts that closely relate to economic basis of tax, such as the subject matter of tax, taxable item, tax base, source of tax, and function of tax. Also, the author clarifies the legislative definition of the taxable item and the tax base and provides a classification of taxes by types of the tax base and of taxable economic benefit.