Tax Culture Research Articles

ПОДАТКОВА ПОВЕДІНКА ТА ЧИННИКИ, ЩО ЇЇ ЗУМОВЛЮЮТЬ

The article on the application of classification criteria distinguishes tax behavior into law-abiding and illegal. Tax behavior is heterogeneous: some taxpayers unconditionally pay taxes, others fundamentally evade their payment; others would probably prefer to pay taxes under certain conditions, but for various reasons do not do so (or partially evade). It is clear that additional behavior, like any behavior, involves a choice of actions that together determine the type of such behavior. Tax behavior is formed depending on the level of tax culture of the economic agent. The improvement of tax behavior is considered, which is one of the priority strategic tasks of development and improvement of the national tax system. As part of this task, keep in mind that the tax behavior of different groups of taxpayers, depending on a combination of different factors, can differ significantly. The need to study these factors, as well as tax behavior and its types in general, and actualizes our study. The factors influencing the taxpayer's choice of a certain type of tax behavior are studied. It is established that such factors include: economic factor, psychological factor, political factor, social factor, legal factor, etc. It has been proven that individual taxpayers, as well as their groups, will be affected differently by the same factors. It is proposed to work comprehensively on the transformation of illegal tax behavior into law-abiding, taking into account various areas of its influence, in particular raising the level of tax culture of both taxpayers and tax officials; improvement of tax legislation; increasing the social justice of the tax system; improving tax administration; further automation of tax control; view tax rates, etc. The adoption of such measures could help reduce tensions between taxpayers and the state, would have a beneficial effect on the tax behavior of economic agents.

ТІНІЗАЦІЯ ТОВАРНОГО РИНКУ: ІНСТИТУЦІЙНІ ВИКЛИКИ ДЛЯ ПОЛІТИКИ МАКРО- ТА МЕТАРІВНІВ

The article is devoted to the issues of increasing the efficiency of economic policy of the state and the region through the mechanism of counteraction to systemic risks that arise as a result of shadowing of market operations. The commodity market is the object of study. Consumer behavior of households is the subject of research. The purpose of the study is to identify systemic threats from the shadowing of the commodity market of Ukraine for the economic policy of the state and the region. Shadow activity in the commodity market is characterized as an institutional trap that has a high ability to reproduce. It significantly reduces the effectiveness of economic policy and undermines public confidence in government at the central and regional levels. The authors estimated the volume of the shadow segment of the commodity market for the regions of Ukraine in 2019. For this purpose, the method of comparing household monetary expenditures of households and the volume of total retail turnover was used. As a result, a significant unevenness of the regions of Ukraine was revealed according to the criterion of the scale of shadow operations in the goods market. The concentration of shadow operations in some regions is hidden, so it requires the central government to make significant efforts to minimize the negative consequences by improving regional and sectoral policies. The hidden nature of this threat over time leads to the formation of a distorted perception of shadow households as a correct social norm. The hidden nature of this threat over time leads to the formation of a distorted perception of shadow households as a correct social norm. This is the highest level of risk, so the government should pay close attention to this issue. Measures to counter the spread of the shadow economy are proposed for the economic policy of the region. Among them are: targeting the volume of shadow transactions in the goods market in the process of program-targeted planning; simplification of permitting and approval procedures for the organization of legal retail trade; development of infrastructure for fairs; systemic measures to de-shadow network marketing and e-commerce; strengthening control over the mechanism of financing social transfers; popularization of tax culture among young people.

DETERMINING THE PREREQUISITES FOR MANAGING THE TAX POTENTIAL OF INDUSTRIAL ENTERPRISES

The study identifies factors that significantly inhibit the development of the national economy and make it impossible to realize the tax potential of the state. Significant negativism is the phenomenon of underpayment of taxes, which is based on the phenomenon of property relations. This led to the conclusion that the incomplete payment of taxes of industrial enterprises is inherently a multifactorial phenomenon: first, it is based on property relations; second, this phenomenon has been known since ancient times and none of the states has managed to eliminate it to this day; third, practice confirms that with the improvement of forms and methods of preventing underpayment of taxes, their taxpayers spend significant funds on finding mechanisms to reduce payments to the state treasury. The study of motives and reasons for incomplete payment of taxes allowed us to offer a definition of its multifactorial phenomenon as a unique occurrence inherent in economies of different types, which is based on economic, moral and ethical, regulatory, socio-political factors, property relations, which together contribute to destruction. Failure to pay taxes distorts public morality and the level of tax culture in the state, as well as the national economic interests of the state. Tax potential is characterized by the economic structure and the provision of its taxable resources, certain tax bases. The initial component of determining the tax potential should be the definition of the tax base, which is a quantitative, physical characteristic of the object of taxation and is determined for each type of tax. Article 22 of the Tax Code of Ukraine of 02.12.2010 determines the essence of the object of taxation: "The object of taxation may be property, goods, income (profit) or part thereof, turnover from the sale of goods (works, services), transactions for the supply of goods (works, services) and others objects defined by the tax legislation, with the presence of which the tax legislation connects the occurrence of the taxpayer's tax liability". Therefore, the calculation of the tax base should be determined in the regional context, taking into account the industry structure for each type of tax. The formation of the tax potential of industrial enterprises in the region should be based on the results of the analysis of tax compliance, as well as monitoring and forecasting the macroeconomic situation in the regions.

State Taxes in Guanajuato

This article entitled State Taxes in Guanajuato briefly and precisely develops the taxes that are contributed in said state to comply in a timely manner, each tax includes the necessary elements to be understood and applied by the reader to their current tax situation such as who are the people who must comply with said tax, what will be applied and what percentage or rate should be applied to determine the amount to pay, in such a way as to help a healthy tax culture in our State and Country.

ДЕВІАНТНІ ДІЇ ПЛАТНИКІВ ПОДАТКІВ КРІЗЬ ПРИЗМУ ПОВЕДІНКОВИХ ФІНАНСІВ

In the modern world, taxes are the most important source of government funding. However, the efficiency of taxation directly depends on the level of tax payments and, accordingly, on the behavior of tax payers. Legislation forms a clear concept of the taxpayer and the specifics of his behavior, which is called tax culture. However, very often payers violate the designated conditions, thereby demonstrating deviant behavior. The latter should be understood to mean the individual's tendency to irrationality, which includes tax evasion that is contrary to the law. The study of the irrational behavior of individuals, conducted by D. Kahneman and A. Tversky, formed the basis of the theory of prospects, which designates the moments that influence the adoption of deviant decisions. Within the framework of the theory, four key components were identified: reliance on comparison, avoidance of losses, non-linear weighting of probability, and a downtrend in sensitivity to income and expenses. In the tax sphere of Ukraine, there are four types of tax evasion: tax evasion itself, tax optimization, tax minimization, tax planning. However, the factors provoking their appearance are the same. Combined into nine groups, they cover the time component, socio-economic, regulatory, socio-psychological, organizational, opportunistic, technical, moral-psychological and behavioral. Among the behavioral factors that directly affect the formation of deviant behavior in taxpayers, it should be noted the halo effect, the advantage of overconfidence over doubt, the law of small numbers, forecasting based on representativeness and avoiding losses. Each of the stated factors contributes to a false idea of the taxpayer about his own abilities and the depth of economic knowledge, creates the illusion of a minimal probability of an unfavorable outcome and is supported by the fear of losses.

Economía social y solidaria como herramienta para fortalecer la formación en emprendimiento con un enfoque rural

The tax culture is related to the way of how taxpayers make as the declaration as the tax payments to the government authority timely, in general terms there is currently no index or procedure to measure properly the tax culture, because it is based on a social perception of how these taxes are established in society. In the present study the tax culture is addressed as close mechanisms that contribute to the methodology of tax collection systems. The main objective of this study is to identify the elements that affect the tax culture of the Association "Sarumaky- Yachay". The study will be conducted through a documentary, descriptive-exploratory analysis, that allows to know the reality of the tax aspects of the sector. The results show that a large number of partners don`t have RUC to carry out their commercial activities (53%), 22% mention that they have RISE, in the same way 22% affirm that they are a taxpayer not obliged to keep accounting and 3% It is registered with RUC as a natural person obliged to keep accounting. Another important result that this research showed is that the main reason why partners cancel their taxes is to avoid fines and penalties with 59%, 25% do so because they consider it to be a civic duty and 13% consider that By not paying taxes you commit a crim.

КОНЦЕПЦІЯ СТВОРЕННЯ 5 ГРУПИ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ

The article researches the feasibility and relevance of implementating the 5th group of the simplified tax system. The existing scientific researches and legislative initiatives on this issue are analyzed. A significant increase of registered individual entrepreneurs in the Ukrainian IT industry has been detected (overall increase of registered entrepreneurs of the three main IT KVED for 2018-2020 increased to 44.27%, reaching 188,539 people). It was noted that starting from the 1st half of 2019, KVED 62.01. Computer programming has surpassed retail trade and has taken the first position. The strong agreement about the need to shift perception of the simplified taxation system – from legitimate method of aggressive tax minimization to a tool for the development of small business and personal entrepreneurship has been reached. The positive impact of the IT sector growth on the economic development of Ukraine has been proven. Main attention was focused on the possible extraction of the IT industry into a particular group of the simplified taxation system. The practical economic feasibility of such a decision was substantiated. The author’s own concept of such a reform is proposed, which provides for the creation of a particular 5th group of simplified taxation. Its main features are: turnover tax rate should be increased to 10% and preferential conditions for legal entities will be offered simultaneously. The importance of canceling the “income ceiling” within the group was emphasized, while setting the income criterion at the level of 75% from the provision of IT services is needed. The absence of large Ukrainian IT legal entities with a permanent staff of employees is noted as a matter of fact. At the same time, the vast majority of actors apply “Business-to-business” schema. The level of taxation of the IT sector in foreign jurisdictions has been investigated and compared to Ukrainian conditions. The preferential and discriminatory nature of legal tax regulation of individual entrepreneurs has been established. Further growth of the IT industry provided the implementation of the author’s concept is predicted. The necessity of forming a positive tax culture and fair setting of tax rates was emphasized.

Criminological characteristics of the manifestations of the shadow economy

The article analyzes the features of the criminological characteristics of the manifestations of the shadow economy. The essence of the concept of “shadow economy” and its characteristic are investigated. As a result, it turned out that the shadow economy is one of the biggest obstacles to the development of the country's competitiveness, the growth of social standards of living of the population and integration into the European community. It is a reflection of the active criminalization of economic processes, the high corruption of state authorities and the low legal and tax culture of legal entities and individuals. The study found that the shadow economy gives rise to economic crime, which is harming the economic interests of the state and citizens protected by law, through theft, economic and mercenary official crimes. Statistical data of the General Prosecutor's Office of Ukraine for recent years are analyzed. Based on the results, it is established that a tendency towards an increase in the severity of economic crimes is observed in the country. Analysis of crimes in the field of economic activity (by types of economic crimes) indicates an increase in tax evasion, misuse of budget funds, etc. So, criminological studies indicate the growing urgency of economic crime in the country. Criminological theory is investigated, persons who commit economic crimes, their relationship between men and women and areas of professional activity are examined and characterized. According to the results of the study, it was found that in the structure of economic crimes, a third are attacks against property, and almost half are criminal acts using official powers. The urgent issue is the prevention of economic crimes, effective and more specific are criminological preventive measures, which include the performance by the relevant authorities of inspections for the implementation of commodity-money transactions by business entities, it is advisable to use budgetary funds, legally conduct operational search activities in in order to counter the legalization (laundering) of proceeds from crime, and more. Only with strict observance of all procedural rules and the rule of law, is it possible to overcome the country's shadow economy.

Covid19 ¿Por qué no empezamos a tributar?

This article discusses the importance of taxation in Peru's economy, key to dealing with times of crisis like those currently experienced. This research analyzed the two main agents involved; as for taxpayers, its lack of tax culture has led to a high rate of over 70% informality in the country, and as far as tax administration is concerned, the imminent challenge of changing its bad image and increasing its degree of effectiveness in collecting in the face of the big changes caused by Covid-19. It is also invoked on the reflection of taxpayers because the benefits granted by the State to implement containment and recovery plans are based on the taxes. Finally, it is sought to urge the population to be the protagonists of change and to work to close the gaps that are now limiting. The Government should be required to improve public investment and that economic growth be reflected in the efficient use of resources.

Covid19 ¿Por qué no empezamos a tributar?

El presente artículo analiza la importancia de la tributación en la economía del Perú, clave para poder enfrentar tiempos de crisis como los que se vive en la actualidad. Esta investigación analizó los dos principales agentes involucrados; en cuanto a los contribuyentes su falta de cultura tributaria, ha provocado una elevada tasa que supera el 70% de informalidad en el país, y en lo que respecta a la Administración Tributaria, el desafío inminente de cambiar su mala imagen y aumentar su grado de eficacia en la recaudación ante los grandes cambios causados por el Covid-19. Así mismo se invoca a la reflexión de los contribuyentes debido a que los beneficios otorgados por el Estado para ejecutar los planes de contención y recuperación se fundamentan en los tributos. Por último, se busca instar a la población a ser los protagonistas del cambio y trabajar para cerrar las brechas que hoy son limitantes. Se debe exigir al Gobierno mejorar la inversión pública y que el crecimiento económico se vea reflejado en el aprovechamiento eficiente de los recursos.

La autogestión pública y el presupuesto de los gobiernos autónomos descentralizados municipales

El presente estudio tiene como propósito desarrollar estrategias de gestión de cobro en el GAD del cantón Azogues para el mejoramiento de la recaudación de ingresos por autogestión. fue de tipo descriptiva con diseño no experimental de campo, siendo la población constituida por funcionarios que laboran en el GAD. El rubro más representativo de los ingresos tributarios son los impuestos con el 13%, mientras que, las tasas y contribuciones representaron el 9% En lo que concierne a la capacidad de los GAD para ejercer sus competencias se determinó que el 84% de colaboradores encuestados señalaron que la entidad está en capacidad de ejercer sus competencias establecidas en la Constitución y leyes que la rigen. La aplicación de estrategias permitirá mejorar la eficiencia en la gestión de los ingresos de la entidad, los relacionados con los impuestos municipales, tasas y contribuciones, además del fomento de la cultura tributaria en los ciudadanos.

Causas del incumplimiento de los deberes formales de contribuyente: Caso Azogues

Actualmente el incumplimiento de los deberes formales continúa siendo parte del proceder habitual de los contribuyentes, debido a la falta de valores y ciudadanía fiscal, búsqueda de mayores ganancias y el aumento de comerciantes informales. El objetivo del presente trabajo es, detectar el cumplimiento de los deberes formales de los contribuyentes, las causas del incumplimiento y las sanciones recibidas, constituyendo esta información una línea de partida para conocer la percepción que poseen los expertos y la realidad detectada en el grupo de estudio, referente al grado de cumplimiento, la apreciación de los expertos con respecto a lo expresado por los sujetos pasivos y las razones para no cumplir con los deberes que tiene como obligado. En donde el investigador analiza datos de fuente primaria, tomadas en una sola ocasión y de corte descriptivo, para ello se realizó una revisión bibliográfica entorno al tema de estudio, se aplicaron entrevistas a expertos y encuestas a los contribuyentes. Los resultados tabulados muestran información referente al conocimiento de los deberes formales, causas para el incumplimiento y las sanciones recibidas por el contribuyentes, determinando que una de las mayores infracciones se da por la falta de emisión de comprobantes de venta, concluyéndose que el nivel de instrucción formal no influye en la capacidad de cumplimiento, que la cultura tributaria a pesar de los grandes esfuerzos realizados y recursos destinados por parte de la administración tributaria, todavía requiere ser fomentada, debiéndose ejercer mayor control en las diferentes parroquias rurales y urbanas, apoyándose en mecanismos y tecnologías que apoye el cumplimiento voluntario.

Tax Culture and Trust

Abstract The purpose of this research is to study the influence of the level of public trust in various social institutions and structures on shaping tax culture. The authors identify three components of tax culture, namely, tax morality, tax literacy, and tax behavior. Institutional trust as the main component of a tax paying culture has a strong impact on tax morality. The groups with a high level of institutional trust have only about a third as many tax deviations as the groups with a low level of institutional trust. Over the past decade, Russia has seen a gradual increase in trust, which contributes to strengthening tax morality and raising the level of tax culture in the population. This is manifested in increased tax collection and reduced tax arrears. Nevertheless, tax opportunism still persists in Russian society. Almost a third of citizens do not consider themselves obliged to pay taxes and are tolerant of tax deviations. This fact may serve as a factor in the reproduction of deviant forms of taxpayer behavior, together with a low level of tax literacy in the population.

Влияние налоговой культуры на установление налогов (на примере налога на доходы физических лиц

Влияние налоговой культуры на установление налогов (на примере налога на доходы физических лиц

Policy Note: The Study of the BEPS 4 Minimum Standards as A Legal Transplant: A Methodological Framework

This policy note aims at setting a methodological framework for the study of legal transplants in taxation and more specifically to the use of the comparative legal theories of legal transplants, legal (tax) systems and legal (tax) culture to study the implementation of the Base Erosion and Profit Shifting (BEPS) 4 Minimum Standards. Attention will be given to the following questions who is participating as donor or recipient and why? how the tax systems and tax culture (actors) influence the process? and what are the rules that will be implemented? By using comparative legal theories, this policy note allows to explain the reasons why countries decided to implement the BEPS 4 Minimum Standards. These reasons are for instance, prestige, political incentives, and chance and necessity. Furthermore, the study of the differences in tax systems and tax culture can allow policy makers in international organizations and countries to understand the transplantation process and the development of tax rules implementing the BEPS 4 Minimum Standards. The theory of tax systems will take into account the differences between civil law, common law and mixed legal systems. The theory of tax culture will take into account the behaviour, values and attitudes of the relevant actors (the courts with tax competence, tax law-makers, taxpayers, tax administration, business associations, tax advisors, scholars, and civil society Non-Governmental Organization (NGOs.). In order to illustrate these differences, this policy note has addressed the implementation of the Principal Purpose Test in the countries participating in the BEPS Inclusive Framework. Legal transplants, tax culture, BEPS, global tax governance, principal purpose test, international taxation.

PENGARUH MORAL PAJAK, BUDAYA PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA BADUNG UTARA

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer compliance in KPP Pratama Badung Utara both partially and simultaneously, the number of taxpayers used as 40 research samples, the data used in this study is primary data distributed through questionnaires. The results showed that the sig value of the tax moral variable (X1) was 0.002 <0.05 tax culture variable (X2) of 0.022 <0.05 and the tax rate variable (X3) was 0.003 <0.05 and the sig F value was 0.000 < 0.05 so that it can be concluded partially and simultaneously the variables of tax moral, tax culture and tax rates affect the taxpayer compliance in the KPP Pratama Badung Utara. The value of the coefficient of determination (R Square) of 0.561 means that 56.1% of corporate taxpayer compliance in KPP Pratama Badung Utara is influenced by tax morale, tax culture and tax rates while the remaining 43.9% is influenced by other variables outside of this study.

Analysis of article 69-B of the CFF and the tax culture

The economic situation in our country, the emergence of new companies and the disappearance of others, makes many taxpayers resort to unconventional strategies, in order to avoid compliance with tax obligations as established in the regulations, to improve their finances , This, many of the times they do it by resorting to some figures inherent to evasion practices, those that imitate and others that give tax effects, the authority colloquially calls them EFOS and EDOS, Companies that Invoice Simulated Operations and Companies that Deduct Simulated Operations . The taxpayer who resorts to the use of this evasion practice and who is identified by the competent authority, will have to abide by the procedure established in article 69-B of the Federal Tax Code. The work shows the analysis of this procedure, and the relationship that it has with an adequate Tax Culture, through the implementation of an adequate Fiscal Citizenship.

THE ECONOMIC AND SOCIAL IMPACT OF THE ADOPTION OF VALUE-ADDED TAX IN SAUDI ARABIA

The purpose of this study is to determine the economic and social effects of the adoption of value-added tax in the Kingdom of Saudi Arabia. To achieve this goal, a descriptive and an analytical approach was used. We examine a sample of (287) Saudi nationals working in the private and public sectors. Our methodology used the direct questionnaire delivery and receipt method. To process our data and test our research hypotheses, we used SPSS software. The results indicate that the implementation of the value-added tax increases the country’s financial resources. However, such an initiative has a negative social impact and faces many challenges. Bearing on these results, we recommend the need to upgrade the quality of the implementation of the on value-added tax law through improving the efficiency and effectiveness of employees in the General Authority of Zakat & Tax, and simplifying tax procedures until the positive effects on the economic and social side rebound. The researcher recommends the need to overcome economic challenges through the commitment of wholesalers and retailers to release tax invoices for all their dealings, and to organize their businesses through electronic invoices. The researcher recommends the need to overcome the social challenges that face the implementation of the value-added tax law, by promoting trust between the community and the General Authority of Zakat & Tax and activating the role of the Zakat and Tax Authority in spreading awareness and tax culture to the community.

International experience and priority directions of combating tax evasion, taxes and other mandatory payments in Ukraine

Introduction. The paper analyzes the legislation of some foreign countries on liability for crimes in the field of taxation. Purpose. It is established that, in general, developed countries have built reliable systems of measures to ensure tax revenues to the state budget and apply effective mechanisms to prosecute for violating the requirements of tax legislation. Results. It is determined that the legislation of developed foreign countries provides for different types of liability for tax evasion as a consequence of anti-fiscal behavior of the taxpayer: civil, administrative and criminal. The main destabilizing factors affecting the effectiveness of tax control are: insufficient unification of domestic tax legislation with international; lack of comprehensive methods of assessment and systematic monitoring of control and verification work of tax authorities; imperfect methodological support of procedural issues of tax control, low level of its automation; lack of approaches to harmonization of relations between participants of the control and verification process; institutional distortions and distortions regarding the tax culture, discipline and consciousness of taxpayers due to the growth of the tax burden and transaction costs in the system of tax administration. Conclusions. Domestic tax control is characterized by a tendency to converge with European requirements, but the pace of reform of the tax administration system in Ukraine is too slow. It is suggested that to overcome the problem, it is necessary to introduce (for some types of violations) the dependence of the size of financial sanctions on the characteristics of the tax offense, its value in monetary terms, the presence or absence of intent to evade taxation and so on. Finally, abandon the link between the size of financial sanctions and the economically outdated value of the tax-free minimum income; to provide financial responsibility of legal entities for conducting accounting and tax accounting with violations (the current domestic legislation provides insignificant fines for bringing to administrative responsibility only officials of the taxpayer-legal entity).

Proposal for a training plan to consolidate the tax in the city of Guayaquil

Taxation is relevant to the economy of the country, so encourage the community to engage in responsible and honest practices in the development of economic activity where they adhere to tax regulations to make tax returns and payment without resorting to avoidance or evasion acts that are not positive for the strengthening of the social, productive and tax structure of Ecuador. Today, taxpayers' lack of knowledge about their tax obligations to the Internal Revenue Service (SRI) persists, which generates penalties and fines, hence the importance of proposing a training plan for a greater tax culture for the citizens of Sauces III de the city of Guayaquil.