Tax Liability Research Articles

How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics

Increasing tax revenues is a major policy goal in many low- and lower-middle-income countries. While economic growth is an important determinant of taxation, available evidence indicates that it does not automatically increase taxation. Rather, countries must make targeted investments in their tax capacity. In this paper, we examine the rapidly growing body of evidence on different interventions to improve tax capacity and increase tax revenues in lower income countries, with a focus on two key inputs: information technology and tax officials. We examine the role and limitations of digitization for identifying taxable entities, verifying tax liabilities, and ensuring collection of tax owed. We also consider how the deployment and incentives of tax officials shape their performance, and the interplay between them and technology tools. Lastly, we emphasize the importance of political incentives and consider the conditions under which governments choose to invest in tax capacity and expand tax collection.

The effectiveness of tax control in the conditions of humanization of the criminal procedure legislation of the Russian Federation

The subject of the study is the existing tax control measures, statistical data of specialized organizations of the results of tax control measures. The object of the study is the effectiveness of the application of tax control measures. The purpose of the study is to improve the institute of tax control. The author considers the change in the procedure for initiating criminal proceedings on tax crimes and the consequences of such changes. In the course of the study, a retrospective of the procedure for initiating criminal cases in relation to the effectiveness of control tax measures is considered. The author suggests paying attention to the possibility of introducing videoconferencing, notification systems through the system of public services, securing the possibility of conducting control measures without the participation of witnesses. No less important is the ratio of tax liability and the realities of life, since the current situation indicates the apparent insignificance of penalties for tax offenses in the implementation of tax control measures. The novelty of the study is to study the impact of changes in the criminal procedure legislation of the Russian Federation on achieving the goals of protecting entrepreneurs. Attention is paid to the cyclical nature of the changes made by the legislator to the procedure for initiating criminal proceedings on tax crimes, which indicates the absence of a systematic approach to improving the criminal procedure and tax legislation of the Russian Federation. The debatable nature of the issue regarding the humanization of Russian criminal policy in relation to tax crimes is touched upon in the works of such scientific figures as Batyukova V.E., Nazarenko B.A., Rykun V.G., is discussed within the framework of the rule-making process, which sufficiently determines the prospects of scientific research. In particular, the authors point to the insufficient validity of more humane measures, which it is not possible to agree with. Statistics prepared by the audit and consulting organization FinExpertiza reflect the need to improve the legislative framework. The conclusions of the study are the need to improve control measures and introduce new ones that meet the realities of life. Proper regulation of tax legal relations seems to be a significant direction of state policy in the context of sanctions pressure.

Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara

The study aims to evaluate and test the impact of tax understanding, mental accounting and the level of trust tax confidence on compliance with MSMEs tax obligations registered in the KPP Pratama Karawang Utara. This research uses quantitative methods using primary data. The population in this study is the entire MSMEs tax liability registered in KPP Pratama Karawang Utara. Sample on this research as many as 100 MSMEs tax obligations registered in KPP Pratama Karawang Utara. The sampling technique uses purposive sampling with criteria based on gender, age, having a NPWP, type of business, length of business and turnover. This research model uses PLS. The findings of this study show that tax understanding has a positive influence on MSMEs tax compliance. Calculation of tax liability MSMEs tax likewise with a level of trust that influences on compliance with MSMEs tax obligations with a significant value of 0.05. The results of the research show that the rate of tax payments will be imposed on the cars with the turnover criteria ranging between 250-50 million, 100-300 million and above 300 million.

СУТНІСНО-АНАЛІТИЧНІ ХАРАКТЕРИСТИКИ ПОДАТКОВОГО БОРГУ В УКРАЇНІ

The substantiation of the essential content and the identification of trends in the growth/decrease of the tax debt is relevant in all countries of the world, since it cannot be completely eradicated in any country in the world, therefore one or another measures are taken to reduce it (voluntary and forced). For Ukraine, the question of the existence of tax debt is particularly relevant, as its volume increases annually. The article is devoted to deepening the theoretical foundations of the tax debt, highlighting its essential characteristics, as well as conducting an analysis of the tax debt in Ukraine and determining the reasons for its growth. The specificity of the scientific tasks, which are the subject of the research, required the use of a complex of special methods, the application of which helped to analyze the essence of the tax debt, to isolate its specific characteristics, and to conduct an analysis of its dynamics and structure in Ukraine. The article considers approaches to the interpretation of the content of tax debt. The first approach is based on domestic legislation, national accounting standards and the inevitable onset of liability for violation of tax discipline. The second approach is based on the behavior of the taxpayer, who makes a conscious decision to not pay his tax liability and takes responsibility for the violation of tax legislation in the form of fines and penalties. The author's definition of tax debt is proposed, which not only defines its content, but also contains the reasons and consequences of its existence. The essential characteristics of the tax debt, which relate to the non-fulfillment of the tax obligation by taxpayers, the reasons and results of its non-fulfilment, the need to agree on the monetary obligations of taxpayers, as well as the consequences of the existence of a tax debt for all participants in tax relations, are substantiated. As a result of the conducted analysis, it was established that in recent years in Ukraine, despite the constant improvement of tax legislation and the simplification of tax administration procedures, tax debt continues to accumulate. It was established that in order to reduce the amount of tax debt, it is necessary to carry out various measures of influence on taxpayers by the controlling bodies. For honest taxpayers, it is worth applying incentive measures in the form of exemption from tax audits for a certain period, and for dishonest taxpayers who have a tax debt, it is advisable to increase the responsibility for committing an offense.

ПОДАТКОВЕ ПЛАНУВАННЯ У СИСТЕМІ ФІНАНСОВОГО МЕНЕДЖМЕНТУ

The article examines in detail the importance of tax planning at the micro level. The main focus is on the analysis of the concept of tax planning, as well as a comprehensive study of the tactics and tools used in tax planning. It has been established that the tax strategy of the enterprise in the modern paradigm should be determined not only by calculating tax liabilities, but also by carefully studying the possibilities of their optimization. It has been proven that the effective use of tax incentives and the ability to avoid excessive tax burdens make it possible to significantly improve the financial position of business entities. One of the most common methods of reducing the tax burden is strategically oriented tax planning. There are other methods of tax optimization, but not all of them are legally acceptable. In the context of domestic law-making, where tax laws are often contradictory and interpretations can vary, the line between legal and illegal methods of taxation can be blurred and ambiguous. Under such conditions, it is important to clearly distinguish between concepts such as tax evasion, tax avoidance and legitimate tax planning. The tax planning process involves close cooperation between the manager, the accounting (financial) service and the lawyer. These specialists work on the development of appropriate innovative approaches and strategies, which include a thorough study of legislation, specialized literature, and also study successful practices in the field of taxation of other enterprises and organizations. Effective tax planning, involving the involvement of qualified specialists in this field, careful compliance with current legislation, systematic consultations with fiscal authorities and maximum optimization of the tax burden, is a key factor in creating a highly profitable, legitimate and stable business. These measures not only increase the financial efficiency of the enterprise, but also ensure compliance of its activities with legal requirements, thereby strengthening its position on the market.

Corporate tax evasion offences evidence collection in the context of Kazakhstan

Relevance. The research relevance is determined by further expansion of the theoretical understanding of offences related to tax evasion by organisations in Kazakhstan given the scale of this phenomenon. Purpose. The research aims to characterise the offences of corporate tax evasion in Kazakhstan from the point of view of the definition of the offence, the specifics of proof and criminological characteristics. Methodology. The statistical analysis, analogy, and generalisation methods, as well as formal-legal and formal-logical approaches, were used in the article. Results. The peculiarities of proving such offences were revealed, and recommendations for its improvement directly in the Republic of Kazakhstan were offered. The issue of timely completion of investigation of offences following Article 245 of the Criminal Code of the Republic of Kazakhstan (CC RK) was analysed in detail. The features that increase the danger of tax evasion are highlighted, among which particular attention is devoted to tax evasion using organisations operating in offshore zones and tax evasion using specially created organisations to avoid payments to the country�s budgets. The study also delved into the analysis of existing opinions and concepts of scientists concerning this issue. The study of different points of view allowed for a deeper understanding of the complexity of this phenomenon and possible ways to counteract tax evasion. Conclusions. In conclusion, this article underscores the complexity and significance of corporate tax evasion offences in Kazakhstan, emphasizing the necessity for enhanced methods of evidence collection and proof. The findings highlight the critical need for improved investigative processes, particularly concerning organizations operating in offshore zones and those specially created to evade taxes. By addressing these issues, the research provides valuable insights and recommendations for strengthening the legal framework and enforcement mechanisms to combat tax evasion effectively in Kazakhstan. Keywords: pre-trial investigation; investigation and evaluation of evidence; tax liability; criminal liability; criminological characterisation

Separate theoretical and legal aspects of tax control of a lawyer in Ukraine

Professional activity in Ukraine, which involves the receipt of profit, income or fees, is subject to control by the state. Such control has a number of tasks, among which is the verification of the correctness of calculation and payment of the tax liability, the good faith performance of which depends on the success of the state and its financial stability. The financial interests of the state must be protected. Therefore, domestic national legislation contains the institution of tax control, which covers interaction with the control bodies of other states.
 Filling the budget is one of the priority tasks, thanks to which the financial basis of the state is established. Legal mechanisms are used, including tax audits. General conditions and rules are defined, compliance with which is a necessary condition for preventing the application of financial sanctions for violation of tax legislation. The object of inspection and the subject to be inspected are highlighted.
 A lawyer in Ukraine receives a fee from carrying out his professional activity, which means that he must keep tax and accounting records, fulfill his tax obligations in a timely manner and in full. A lawyer, like any other business entity, may be subjected to tax control measures through a tax audit of his activities. At the same time, taking into account the professional status, the tax audit of a lawyer may have its own characteristics, which directly relate to professional obligations, including in the area of attorney confidentiality. The lawyer’s proper performance of his professional duties is a guarantee of quality legal assistance and a measure of the client’s trust in the lawyer. Ensuring the conditions for the lawyer to fulfill and comply with his professional obligations meets the interests of the client and affirms the role of the legal profession in society. Conducting a tax audit and complying with the requirements of the tax inspector should not create threats or risks for the client, who reasonably expects that his confidentiality will be preserved by the lawyer. Therefore, this article is an attempt to outline and define certain theoretical and legal aspects of tax control of a lawyer in Ukraine.

How to improve tax compliance by wealthy individuals? Evidence from Uganda

AbstractMotivationAppropriately taxing the richest is a priority for African governments, which need tax revenues to invest and pay for public services. In Uganda, the revenue authority launched a unit in 2015 to monitor the tax affairs of high‐net‐worth individuals (HNWIs) and very important persons (VIPs), 393 individuals in all. The unit combined persuasion, assistance, and enforcement.PurposeTo establish the extent to which the unit was able to improve tax compliance by the rich.Methods and approachIn collaboration with the Uganda Revenue Authority, this study builds on taxpayer‐level data on tax filing and payment. The analysis employs a standard difference‐in‐difference framework, exploiting the timing of the launch of the unit (September 2015). It also makes use of the existence of the target group of 393 wealthy individuals and a group of another 1,731 potentially wealthy individuals who have been identified but never included in the unit's operations owing to limited resources. We match the groups using a propensity score algorithm.FindingsThe unit has been only partially successful. While the unit increased the probability of filing a return, especially by VIPs, taxpayers declared less on different measures, with no impacts on tax liability. On tax payments, only a small and significant positive impact was found, again due to complex offsetting responses across tax categories. This study also measures the spillover effect on companies controlled by the richest—again documenting complex compensating reactions and no meaningful impacts on tax take. Lastly, while deterrence is more effective for HNWIs, taxpayer assistance and public shaming are more relevant for VIPs.Policy implicationsThis case shows that the rich can be identified and their tax monitored. It also shows the limits of what can be achieved. The Uganda unit lacked staff; it needed twice as many people to monitor the tax of wealthy persons adequately. Moreover, it was hamstrung by the difficulties of sharing data between different departments of the Tax Authority, among government agencies, and between government and key agents such as banks. Ultimately, the unit did not have the staff and data to challenge the tax avoidance schemes deployed by wealthy people and the companies they own.

PENGARUH TRANSFER PRICING, LEVERAGE, PROFITABILITY DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE

Abstract: Tax avoidance is a legal act to reduce tax liabilities by exploiting loopholes in tax law. This research aims to determine the influence of transfer pricing, leverage, profitability, company size, capital intensity, independent commissioners, and audit committees on tax avoidance.This research uses 51 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period. In this research, a purposive sampling method was used and the data analysis method used was multiple regression analysis.The results of this research show that transfer pricing, leverage, company size, capital intensity, independent commissioners, and audit committees do not affect tax avoidance. Profitability shows that the results have a negative effect on tax avoidance. High profitability tends to make companies carry out tax avoidance because the greater the value of a company's ROA, the more management will tend to carry out tax avoidance because management will feel that the tax burden paid by the company is too large even though the company's profits are increasing.

Status byłych wspólników spółki cywilnej i rozwiązanej spółki cywilnej jako podmiotów gospodarczych a ich legitymacja na gruncie prawa publicznego gospodarczego – wybrane przykłady

A civil partnership company and partners of a civil partnership, as well as former partners of a civil partnership after its dissolution, may have different legal statuse in various areas of law. The law should protect the interests of persons and entities that will be affected by the outcome of the case. Under civil law, the rights of former partners of a civil partnership company can be considered as protected, but the situation is different on a ground of public economic law, using the example of tax law. Some provisions have been introduced in legal act guaranteeing former partners the right to participate in the proceedings as a party in the event that they are entitled to refunds or overpayments of VAT tax from the State Treasury. In other areas, despite the content of Article 133 in conjunction with Article 115 of the Tax Ordinance Act, as well as the content of Article 25 in conjunction with Article 26 in conjunction with Article 33 of the Law on Proceedings before Administrative Courts, the jurisprudence does not grant former partners of a civil partnership company the status of a participant with the rights of a party in the proceedings, nor does it recognize their legal interest. For example, they do not have the right to question the decision on the assessment of VAT tax on the substantive level. This means that they cannot control the tax assessment decision, even though they are liable under Article 115 of the Tax Ordinance for tax liabilities of a civil partnership company. Moreover, the provisions of tax law do not expressly provide for the legal succession of former partners in the event of dissolution of a civil partnership. Such a situation is unacceptable if it prevents and closes the appeal route and the court route to a fair and public consideration of the case for former partners of a civil company, guaranteed by the provisions of the Polish Constitution.

Tax amnesty and taxpayer morality in predicting taxpayer compliance

This study examines how the implementation of tax amnesty affects the morality of taxpayers and how well they follow the rules, as well as how the morality of taxpayers affects those two things. This study is a quantitative study using a survey instrument distributed to tax officers at the West Java Regional Tax Service Office. Questionnaires were sent randomly to 1,354 account representatives in 38 tax service offices. Hypothesis testing was carried out using the structural equation modelling approach. The findings revealed that the implementation of a tax amnesty could improve taxpayer morale and compliance. Taxpayer morality can mediate a good relationship between the implementation of tax amnesty and taxpayer compliance. Other findings showed that the implementation of tax amnesties had a greater effect on taxpayer compliance than taxpayer morality. It is implied that taxpayers will see an increase in tax audit activities after the implementation of the tax amnesty to encourage taxpayer compliance in the future and calculate the amount of tax liability correctly. In addition, paying taxes has a positive influence on taxpayers, which becomes a moral aspect of increasing taxpayer compliance. The findings of this study can assist the tax authorities in coming up with a model to measure taxpayer compliance from the tax officer's perspective.

Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda

Abstract Are firms sophisticated maximizers, or do they appear to make mistakes? Using transaction data from Ugandan value-added tax returns, we show that sellers and buyers report different amounts 79% of the time, despite invoices being easily cross-checked. Our estimates suggest that most firms are “advantageous misreporters,” but that 25% are “disadvantageous misreporters” who systematically overreport own sales minus purchases such that their tax liability increases. Similarly, many firms—especially disadvantageous misreporters—fail to VAT-report imported inputs they themselves reported at Customs, increasing their liability. On net, unilateral VAT misreporting cost Uganda about US$384 million in foregone 2013–2016 tax revenue.

Review Paper- “FINANCIAL ASPECT’S RELATED TO GST & TAX PROCEDURE IN SANTOSH BAKSHETTI’S CONSULTING FIRM”

While direct taxes are levied on taxable income earned by individuals and corporate entities, the burden to deposit taxes is on the assesses themselves. On the other hand, indirect taxes are levied on the sale and provision of goods and services respectively and the burden to collect and deposit taxes is on the sellers instead of the assesses directly. The GST Act came into existence, leading to the realization of “One country, one tax”. It is a centralized tax- paying network which simplifies payment of tax by the citizens as well as revenue collection by the government. It widens the tax base. Introduction of GST aims to alleviate, though not all, many of the problems leading to efficiency in operations for individuals leading to economic growth of the country. A direct tax is a tax that a person or organization pays directly to the entity that imposed it. An individual taxpayer, for example, pays direct taxes to the government for various purposes, including income tax, real property tax, personal property tax, or taxes on assets. An Income Tax Return (ITR) is a document you file with the Internal Revenue Service or the state tax board reporting your income, profits and losses of your business and other deductions as well as details about your tax refund or tax liability. Taxable income is the portion of a person's or company's gross income that the government deems subject to taxes. The computation of taxable income is done adding all the incomes that an individual can get (Income from salary, house property, capital gains, business/profession and other sources) and subtracting the deductions from it will give us the net taxable income. Keywords – TAXATION, GST, DIRECT TAXES, INDIRECT TAX, TAX COMPLIANCE, CAPITAL GAINS

ПОДАТКОВА ЗВІТНІСТЬ: СУТНІСТЬ ТА ПОРЯДОК СКЛАДАННЯ

The article analyzes the approaches of leading national scholars to the definition of the concept of "tax reporting". The author characterizes the necessity of tax reporting, since it characterizes the status of an enterprise's obligations related to the accrual and payment of taxes and other mandatory payments. Tax reporting is submitted to the tax authorities.
 The purpose of the article is to deepen theoretical research on the essence of the concept of "tax reporting", to disclose the methodology of its preparation with a view to improving its quality, reliability and objectivity.
 Summarizing the approaches of scholars to the essence of tax reporting, it is worth noting three approaches. According to the first one, tax reporting is considered as a set of documents containing information on the calculation of tax liabilities; according to the second one, it is considered as a set of actions of the taxpayer on preparation and submission of reports; according to the third one, it is considered as a set of consolidated interrelated indicators characterizing the activities of the enterprise for a certain period.
 Having studied the essence of the concept of "tax reporting", we propose to supplement Article 14 of the Tax Code of Ukraine with the following definition: tax reporting is reporting containing information on the tax liabilities of an enterprise by type of tax and fees.
 The Ministry of Finance of Ukraine regulates tax reporting by establishing forms of tax returns, calculations and reports by type of tax and fee.
 The tax reporting procedure can be divided into 4 stages: Stage 1 - selection of the required form of tax reporting in accordance with the type of tax/fee; Stage 2 - preparation of a tax return for the tax/fee, i.e., entering data directly; Stage 3 - verification of the document for correctness of preparation, compliance of the entered data with the accounting data, correctness of determination of the tax base, taxable object, tax rate; Stage 4 - signing of tax reports.
 Based on the study of tax reporting on national taxes and fees, it should be noted that not all forms contain information on the procedure for their preparation. For the preparation of individual forms by type of tax and fees, notes are used after the main part of the tax reporting. Therefore, we believe that the central executive body that ensures the formation and implementation of the state financial policy should develop recommendations on the preparation of tax reporting forms for those taxes and fees that do not have them, as this will contribute to better coverage of information on tax liabilities and significantly reduce the number of pages of tax reports.

К ВОПРОСУ РАЗВИТИЯ ИНСТИТУТА «НАЛОГОВАЯ ОТВЕТСТВЕННОСТЬ» В УСЛОВИЯХ ПОСТРОЕНИЯ ЦИФРОВОЙ ЭКОНОМИКИ

The article is devoted to the analysis of the institution of tax liability, determining its place in the system of legal liability. According to the authors, an effective tax liability system contributes to ensuring the collection of tax revenues and the stability of the socio-economic development of the state. It is emphasized that the institute of tax liability is one of the main institutions of tax law related to tax offenses. Compliance with tax legislation is an important aspect of financial discipline and civic responsibility to the state. Proper fulfillment of tax obligations contributes to the sustainable development of the economy and ensuring the financial stability of the state. The authors note that the digitalization of society and the development of the digital economy have a significant impact on the tax system of the Russian Federation. There are is-sues affecting the taxation of digital services and digital companies, including the taxation of profits from their activities on the Internet, data processing, use and protection of information, and the definition of ways to combat tax evasion in the digital sphere associated with the complication of tax liability control processes. The authors believe that in order to develop effective tax mechanisms, it is necessary to establish the legal nature of tax liability in the system of legal liability, to distinguish and de-fine its essential affiliation as an institution of administrative or financial (tax) legislation. The authors conclude that increasing the efficiency of the tax system, reducing opportu-nities for tax evasion and ensuring the fairness of the distribution of the tax burden in the con-text of digital transformation contribute to ensuring the collection of tax revenues and the sta-bility of the socio-economic development of the state.

Effect of Tax Compliance Costs on Tax Evasion by Small and Medium Enterprises

This study examined the effect of tax compliance costs on tax evasion by small and medium scale enterprises (SMEs) in Akwa Ibom State. Survey research design was adopted in realising the objectives of the study. The population (1,887) of the study consists of all SMEs in Akwa Ibom, from where a sample size of 330 was drawn using Taro Yamane model. 330 copies of questionnaire were administered to Accountants and owner/managers of the selected SMEs across the three senatorial districts of Akwa Ibom State. The questionnaire was constructed on a 5-point Likert scale and was analysed using non-parametric tests such as mean, standard deviation and percentages. The questions in the questionnaire centred around tax evasion as dependent variable while independent variables were proxied as cost of registration for tax purposes; cost incurred in engaging tax professionals; complexity in the tax system; cost incurred in keeping books and accounting records for tax purposes; cost incurred in obtaining tax education information and changes in tax policy; time spent for tax purposes and cost implication of such time element. The findings of the study shows that 90% of the respondents agreed that the cost incurred by SMEs in registration for tax purposes is high and that this high costs leads to tax evasion. Also, 91% are in agreed that the complexity in the tax system is the reason why SMEs engage the services of external tax professionals to assist in tax matters and this leads to high compliance cost and the attendant tax evasion. 88% of the respondents agreed that high costs of keeping books and accounting records for tax purpose while those on obtaining information on tax policy is 94%. Also, 93% of the respondents agreed that the time spent by SMEs exclusively for tax purposes encourages tax evasion Finally, 89% of the respondents agree that the combined effect of all costs, other than tax liability, and the time spent in tax processes contributed to tax evasion by SMEs. Based on these findings it was concluded that there is a strong indication that compliance costs greatly affect tax evasion. It was recommended that Government should simplify tax policies in order to reduce compliance costs incurred by SMEs and tax professionals should reduce their charges for SMEs as a way of reducing their compliance costs.

Assessment of the Factors Affecting Property Tax Compliance in Nigeria

Property tax is assessed on the value of hereditaments within a tax jurisdiction. The study aimed at assessing the factors influencing property tax compliance in a growing economy such as Nigeria. The study employed descriptive and inferential statistical tools to analyse the data obtained from the study. The reliability test conducted indicated that the data used for the analysis were reliable considering that the Kaiser–Mayer–Olkin (KMO) is greater than 0.5 and Bartlett’s test of sphericity is significant as indicated by the p-value of 0.000. The mean values as obtained from the result also revealed that the level of income, level of education and available of community services were ranked first, second and third factors respectively that influence tax compliance in the study area. The result obtained from the analysis revealed five key factors that constitute 81.1% variability, and these factors include economic, institutional, social, individual and socio-economic factors. The study concludes that attitudes of taxpayers towards compliance tend to be positive and responsive whenever the identified factors are addressed. The study therefore recommends that transparency and accountability factors should be used for restoring public confidence, effectiveness of tax authority and government institutional policy on property market as they have long term effect on compliance to property tax liability.

ЦИФРОВА ТРАНСФОРМАЦІЯ ПОДАТКОВИХ СИСТЕМ ЗА ДОПОМОГОЮ ТЕХНОЛОГІЇ БЛОКЧЕЙНУ

The article examines the prospects for the introduction of modern information technologies in the tax system, the correct application of the advantages of which allows to detect and prevent fraud at the early stages, or minimise the consequences of their impact in case of occurrence. The purpose of the study is to analyse the possibilities of introducing blockchain technology into tax systems to increase transparency, efficiency and security of tax administration. The article discusses how digital technologies, in particular blockchain, can contribute to tax optimisation and improvement of existing tax systems. The research methods include analysis of literature and existing approaches to the implementation of blockchain technologies, theoretical modelling of possible scenarios of blockchain use for tax administration. As a decentralised database, blockchain is not owned or controlled by any entity, making it ideal for accounting, public law, finance, logistics, and other areas, including tax administration. The main aspects of this process include: protection of data in the blockchain with cryptographic algorithms, which guarantees the confidentiality and integrity of information, decentralisation of information flows distributed among all network participants, which makes data manipulation virtually impossible without changing the entire block chain. The research substantiates that the stability of the cryptographic hash and the consensus mechanism are the key elements for ensuring the security, reliability and decentralisation of the blockchain, as they allow all network participants to reach an agreement on the current state of the blockchain and prevent possible attacks and manipulations. The use of blockchain in tax systems enables the creation of transparent and immutable systems for tax administration, ensuring a high level of security and trust. This facilitates the automation of tax collection, transaction verification, tax reporting, and the implementation of smart contracts for the automatic accrual and collection of tax liabilities. Furthermore, blockchain can help improve the interaction between tax authorities and taxpayers, reducing administrative costs and minimising the risk of corruption.

Effects of Stockholders’ Secondary Tax Liability on Corporate Investment

Effects of Stockholders’ Secondary Tax Liability on Corporate Investment

Ecological tax as a tool for leveling the negative impact on the environment

The current environmental impact fee falls short in compensating harm and encouraging environmental protection. It lacks fiscal function and transparent regulation, risking unreliable pollution accounting. The hypothesis of the study is that the transition to tax relations with organizations and individual entrepreneurs that have a negative impact will create objective prerequisites for the effective regulation of environmental externalities by increasing the reliability of the payment base, improving administration as a result of establishing tax liability and tax incentives for environmental protection measures. The purpose of the study is to develop the concept of an environmental tax as a way to achieve a balance of interests of the state, society and companies while reducing emissions, discharges of pollutants and waste disposal. The study is based on general scientific methods of scientific knowledge (analysis, synthesis, generalization, grouping, classification), as well as special economic and mathematical methods. The concept has been proposed and the elements of an environmental tax have been developed to replace the current fee for negative environmental impact. The novelty lies in the proposed approach to the calculation of the tax base, based on the “conditional pollutant” indicator, the use of which greatly simplifies the mechanism for calculating and administering the tax.