Tax Discipline Research Articles

Patriotyzm podatkowy na tle zobowiązań fiskalnych

Autor przedstawia w ujęciu komparatystycznym zagadnienie patriotyzmu podatkowego. Wychodząc od ustaleń pojęciowych, rozważa odpowiedź na pytanie, czy płacenie podatku we własnym kraju jest patriotyczne. Na szali z jednej strony jest interes ekonomiczny, z drugiej zaś interes narodowy. Niemniej podkreślanie wagi patriotyzmu może mieć pozytywny wpływ na wzrost dyscypliny podatkowej osób fizycznych i firm.

Налоговый мониторинг как способ обеспечения экономической безопасности

The article considers one of the most effective forms of tax control implemented on the basis of high-tech solutions. It is concluded that tax monitoring simplifies and facilitates interaction between tax authorities and taxpayers, increases the transparency of financial and economic activities, which leads to strengthening tax discipline and ensuring the economic security of the Russian Federation.

The improvement of tax control in order to strengthen tax discipline in the republic of Uzbekistan

The improvement of tax control in order to strengthen tax discipline in the republic of Uzbekistan

Factor investigation of tax discipline for financial security

Factor investigation of tax discipline for financial security

Pravna nesigurnost kao prepreka za ekonomski rast u Srbiji

Legal uncertainty represents one of the major impediments to sustainable economic growth of transition countries. Inadequate legal framework is often the source of legal uncertainty and strong impediment to effective rule of law and efficient judiciary. The purpose of this paper is to investigate the effect of penal policy on the prevention of tax indiscipline. The improvement of legal framework and tax discipline creates a synergistic effect for attraction of FDI, enhanced allocation of resources and higher economic growth. The analysis of the shortcomings of the existing legal solution is accompanied by the assessment of the prevailing case law and tax evasion criminalization in the selected European countries. Holistic approach to research allowed for the development of a specific proposal for the enhancement of legal framework and, consequently, the increase of legal certainty with positive effects on the economic growth of Serbia in the medium and long term.

Strengthening tax discipline in the tax security system: Features and current problems

Strengthening tax discipline in the tax security system: Features and current problems

Financial support and taxation aspects of tourism activities development in Ukraine

The subject of the study is the theoretical and practical aspects of the implementation of financial security and taxation of tourism in Ukraine. The purpose of the work is to identify the features of financial activities and the specifics of taxation of tourist enterprises and the development of practical recommendations for their improvement. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, definition of financial results and tax standards. Results of work. The article describes the features of achievement and taking into account the financial results of the activities of tourism enterprises, operators and agents. The specifics of taxation and types of taxes, their disadvantages and advantages are revealed. The directions of improvement of financing, taxation and general activity are grounded in order to increase the efficiency and competitiveness of the tourism industry in the national, European and global dimensions. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of tourism activities at the enterprise level, in the administration of taxes, in the activities of public organizations, rural communities. Conclusions. It was determined that shortcomings in the process of financing tourism enterprises and administration of taxes led to the emergence of a set of problems of their development. This is a low level of tax culture as a result of the disrespectful attitude of taxpayers towards their payment; widespread use of tax evasion schemes; significant budget arrears of VAT refunds. Therefore, measures for the development and improvement of the tax system for tourism companies should take into account the identified shortcomings and build on the concept of increasing tax discipline by taxpayers on the one hand, as well as reducing their quantity, volumes, unification from the side of the fiscal service and other institutions on the other. This will increase their competitiveness, including in the global dimension.

Improving and raising the effectiveness of audit of tax accounting at the agricultural enterprises

The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, accounting and audit. Results of work. The article defines the content of taxes, tax reporting and audit in agrarian enterprises. The procedure and stages of carrying out of audits, their purpose, methods, the estimation of efficiency and efficiency are developed. The necessary audit procedures are established. Typical and possible violations of tax legislation and methods of their detection are revealed. The means and directions of improvement of representation of taxes in accounting, tax discipline and carrying out of the tax audit are substantiated. This will help increase the financial and economic stability of agrarian enterprises and their sustainable development. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the work of accounting services of enterprises, audit companies, tax authorities. Conclusions. As a result of writing the article, it was found that the audit of the taxation of agricultural enterprises has certain characteristics. They are determined by the specifics of agriculture itself. It is fully related to the definition of payers and the establishment of a single tax (EP). The organizational and economic bases of the audit, its purpose, stages, procedures, types of inspections were determined. The content of audit reports and the significance of their use in corporate management, tax administration is substantiated. Proposals to improve and increase the effectiveness of tax audit on these bases will contribute to strengthening tax discipline, transparency of agribusiness, its optimization and competitiveness in agrarian markets.

Audit of taxes and payments with in the context of enterprise performance optimization

The article describes the role of tax payments in generating revenue for the State Budget of Ukraine. The study shows how audit of taxes and fees influences the effectiveness of enterprise performance. The authors emphasize that implementing internal tax audit procedures is important in order to optimize the enterprise’s financial policy. An attempt is made at defining tax optimization and developing a logical framework to enhance the effectiveness of taxation in enterprises. It is pointed out that effective management of tax liabilities involves either creating a tax planning system or performing functions for maintaining tax discipline within integrated management. The factors influencing the quality of audit of taxes and fees in the process of assessing the financial position of economic entities are systematized. Among them are the following: qualification of auditors; engaging highly-skilled specialists; independence and confidentiality of auditor’s assessment; high mobility; accumulated experience in working with financial statements; high level of responsibility. The study offers ways to improve the system of audit of taxes and fees in Ukraine in the context of ensuring effective tax management in enterprises. It is proved that a timely audit of taxes and payments not only reduces tax risks in entrepreneurial activity, but also optimizes tax and accounting policy of the company, because it incorporates current changes in legislative regulation and modern techniques in auditing introduced abroad.

IMPLEMENTASI KEBIJAKAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

ABSTRACTOne of the problems that occurred in the Probolinggo City, East Java province is thegaps in the implementation of the tax collection system self assessment at the restauranttax. Where, there is no public support for the policy of self assessment tax collectionsystem at the restaurant tax in Probolinggo City.Self assessment tax collection system at the restaurant tax is a tax collection system inwhich the public taxpayer restaurant was entrusted to carry out the national mutualcooperation through compute, calculate, and report on their own pay taxes owed.This study aimed to analyze the policy of the tax system of selfassessment on taxesrestaurants in Probolinggo City East Java province, in force since the enactment ofConstitution No. 6 of 1983 on General Provisions and Tax Procedures, as amendedby Constitution No. 9 of 1994 and Constitution No. 16 of 2000, and changed again toConstitution Number 28 of 2007. This study is the use of qualitative research methods.Determination of informants done purporsive sampling method is sampling techniquebased on a certain criteria. The number of informants interviewed was 18.The results of the analysis in this study showed that the implementation of the policy of taxcollection system of self-assessment at the restaurant tax still has not managed entirelyto be applied in Probolinggo City due to several factors into obstacles such as lack ofawareness of the taxpayer (tax consciousness), honesty taxpayer, willingness or desire topay taxes (willingness to pay), discipline taxpayer (tax discipline) in implementing the taxlaws, the laws are weak and some other obstacles.Based on the analysis, researchers gave suggestions to the Government of ProbolinggoCity to further enhance socialization activities, consider the e-tax system, andalso to policy-makers to pay more attention to return the contents of the policy andimplementation context .Keywords: policy implementation, self assessment, tax restaurants

Повышение налоговой грамотности и культуры участников налоговых правоотношений

The author describes the problem of formation of tax literacy and culture of the population of the Russian Federation, identifies the causes of non-compliance with the taxpayer's tax discipline. The statistical analysis of tax offences has been made. The article describes the main causes of tax evasion by legal entities, analyzes methods to improve tax literacy, provides the list of activities to achieve a high level of outreach service for the taxpayers and suggests the ways of improving service for the taxpayers as partners of the state.

TAX MANAGEMENT OF LARGE TAXPAYERS IN THE LIGHT OF COOPERATION EVOLUTION WITH FISCAL AUTHORITIES (DOMESTIC AND FOREIGN EXPERIENCE)

Urgency of the research. Issues of tax management of large taxpayers in the light of cooperation evolution with fiscal authorities on the basis of domestic and foreign experience are highlighted. Offers on the improvement of fiscal management policy in the sphere of tax management of large taxpayers in Ukraine have been developed. Target setting. The article is aimed at investigation of problems of Ukraine's tax policy in the context of reformation and change of taxation rules, principles and approaches to the methods of state budget replenishment, means of tax discipline achievement, etc. Actual scientific researches and issues analysis. The works of such well-known economists, lawyers, financiers as A. S. Vatamaniuk, Ie. V. Grosheva, V. P. Hoy, O. V. Klymenko, V. V. Kohotov, Iu.S. Makhynich, I. V. Leshchukh, L. A. Solovieva, O. Iu. Timantsev are dedicated to the issue of organization of work with large taxpayers. Uninvestigated parts of general matters defining. Problems of genesis and evolution of tax management programs for large taxpayers, both in Ukraine and abroad, remain insufficiently elaborated. The research objective. To analyse the establishment of regularities in the evolution of tax management of large taxpayers in Ukraine by means of definition of the stages of work organisation of fiscal authorities with large taxpayers in order to integrate the best practices of fiscal management in tax activity of the Office of Large Taxpayers of State Fiscal Service of Ukraine. The statement of basic materials. Economic growth of business makes an increasing impact on other relations and large enterprises become an independent object of state's economic and legal policy. Becoming a leader in tax deductions, states identify large business entities assigning them the status of a large tax payer (a large taxpayer, hereinafter referred to as LTP) with what they declare selection of a special form of their tax management. Conclusions. Evolution of tax management of LTP in Ukraine is being implemented by gradual cooperation transformation from the stage of tax administration to enhanced cooperation. It is seen that enhanced cooperation the idea of which is to establish a high level of confidence in fiscal authorities, is the highest standard of tax management of LTP.

IMPROVING THE FINANCIAL LITERACY OF STUDENTS BY USING TAX EXPERIMENTS IN THE EDUCATIONAL PROCESS

The paper deals with the problem of development in students of financial literacy and tax competencies needed to ensure the functioning of developed civil society and determine the financial and tax discipline of future taxpayers. Due to the imminency of taxes and their importance for the financial stability of the state, the need to familiarize students with the basics of the country’s tax system, the importance of taxes for society, tax risks and the accountability of taxpayers for actions performed is justified. As a research method, a tax experiment is proposed: a survey of students’ behavior patterns in the tax payment sphere made before and after the getaware classes on the subject in question. The students were ranked by their risk appetite, and trends common to the behavior of future taxpayers were identified. The results of assessing the effectiveness of various types of educational technologies were discussed. The polls were conducted before and after classes among different student audiences. The effectiveness of the following training methods was evaluated: lectures, seminars, business games and field trips to the tax authorities. At lectures the teacher spoke about different taxes and the tax control. In practical classes students analyzed the components of different taxes. In business games, real tax payment or non-payment situations and possible sanctions for the violation were simulated. In field classes, students were involved in practice-oriented activities of tax bodies including a visit to the tax service museum, meeting with employees of tax bodies, participating as witnesses in investigative activities. Various training methods were ranked by their impact on the tax self-awareness of future taxpayers. It is concluded that active training methods are more effective because the willingness of students to pay taxes in full increases in such cases at a faster pace compared to passive methods.

Affirmation of the Legal Status of Taxpayers in Montenegro

Abstract Public needs cannot be adequately funded without a clear and legally based affirmative legal status of taxpayers. The promotion and protection of their rights and regular fulfilment of tax obligations by taxpayers is the basis of fiscal and financial stability of the country and other public collectivities. It is essential for Montenegro to overcome the traditional gap between taxpayers and tax administration through their partnership. At the same time, we must not jeopardize the basic purpose of taxation - legal and timely payment of taxes. Simple and stable tax regulations and a non-discriminating and subtle approach to building tax discipline and development of tax morale should serve that purpose.

RÉGIMEN DE BUENOS CONTRIBUYENTES: PROPUESTA LÍRICA; ASPIRACIÓN INALCANZABLE

La disciplina jurídica denominada Derecho Financiero y Tributario se encuentra constituida por un sistema de conceptos, dotada de una inmanencia dogmática que, podría decirse, permite describirla como una de carácter cerrado, cultivada por una comunidad de especialistas, relativamente bien definida. La disciplina tributaria, ha sido socorrida por la concepción del estado de derecho, que ha permitido determinar su reforzamiento de la tendencia a la inmanencia jurídica. No se concibe una sociedad en la que no se considere la institución del tributo, si esto ocurriera, dejaría, por ende, de ser una sociedad política realmente existente. La dialéctica del tributo, podría también formularse en el entendido que presupone la propiedad privada, porque sólo puede tributar el sujeto del hecho imponible; sin embargo, al mismo tiempo, pone en tela de juicio el núcleo de la propiedad privada, gracias al cual la institución del tributo existe. Queremos en esta breve investigación, explicar las deficiencias de la norma referida a los beneficios que el legislador pretende otorgar a los contribuyentes, cuando se trata de incluirlos en un Régimen de Buenos Contribuyentes, dejando que el propio recaudador tributario señale las pautas y se convierta en juez y parte de un procedimiento que se pensó favorecería al contribuyente.

Using student subjects in experimental research: a challenge to the practice of using students as a proxy for taxpayers

The tax discipline has accepted the practice adopted in the economics and psychology disciplines of using student subjects for experimental research purposes. However, in other social science disciplines (e.g. accounting, management or consumer research), experimental research that uses students as a substitute for another group has been widely criticised as having little external validity. In this research, data are compiled from journal articles over a 20 year period to investigate the extent to which tax experiments use student subjects and the potential implications from this practice. Three research questions are addressed. First, do tax studies using student subjects justify or explain the use of student subjects? Second, are policy recommendations or other extrapolations to the tax-paying population made from the student subject results? Third, is any acknowledgement made of the potential limitations of using student subjects? The findings indicate that approximately half of the tax experiments investigated used student subjects. Of these, approximately 80% provided no justification for their chosen subject sample. A similar proportion did not acknowledge any limitations from the use of a student sample. Around half of the papers using student subjects extrapolated their findings to the general tax-paying population or provided tax policy recommendations. In addition, the research indicates that the tax discipline has not had the same level of robust debate on the use of student subjects in experimental research as that seen in other disciplines. This potentially limits the external validity and utility of many of the tax research experiments undertaken to date.

Tax Discipline in the WTO

This article surveys instruments used by the GATT and the WTO to discourage tax discrimination in trade and investment between member countries, and to limit the use of tax preferences as a means of promoting exports. New agreements concluded, and leading cases decided during the long career of Jan Woznowski are highlighted.

Tax progressivity, income distribution and tax non-compliance

This article examines the determinants of tax non-compliance when we recognise the existence of an imperfectly competitive “tax advice” industry supplying schemes which help taxpayers reduce their tax liability. We apply a traditional industrial organisation framework to model the behaviour of this industry. This tells us that an important factor determining the equilibrium price and hence, the level of non-compliance, is the convexity of the demand schedule. We show that in this context, this convexity is affected by the distribution of pre-tax income, the progressivity of the tax-schedule and the way in which monitoring and penalties vary with income. It is shown that lower pre-tax income inequality as well as a less progressive tax code may cause more tax minimisation activities. Therefore, the frequently advocated policy of reducing the highest tax rate may fail as a policy directed at improving tax discipline. One way of offsetting the possible harm to tax compliance from a less progressive tax could be an adjustment of the penalty and monitoring functions.

Romania's Pension System: The Weight of the Past

In Romania before 1989, as elsewhere in the Soviet world, retirement support was one of the few rewards that the regime offered its citizens. In the years which followed the overthrow of Nicolae Ceausescu, the public retirement system lost the constraints imposed by a command economy, and its implicit tensions became manifest. As the dispersion of wages increased under the pressure of even proto-market forces, disparities between benefits and contributions appeared, and the pressure for tax evasion grew. Tax discipline deteriorated. This paper presents and analyses the weight of the past. It describes the institutional weaknesses of the pre-reform system and analyses the demographic pressures threatening it. It concludes with a calculation of the implicit debt of the pre-reform system in 1997.

A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule

The empirical study of Russian Personal Income Tax (PIT) evasion proves the existence of middle-class high-income groups able to finance the state but which lack a sufficient tax compliant attitude. The size of their income almost functionally positively correlates with tax evasion preferences. Within the flat rate the largest contribution to the general evasion in terms of hidden income comes from the middle-class groups and not from the richest Russians or the upper-middle class. The flat 13% PIT rate compared to the US IRS progressive schedule, both in case of absence and presence of tax evasion, is less favorable in terms of budget revenue and social justice. It is concluded that a positive outcome of flat rate introduction can be only achieved if the tax discipline of 10% of the richest citizens improves considerably. If the tax evasion preferences of the population remain the same, the introduction of a flat rate will hinder budget revenue and tax contribution redistribution.