Tax Receipts Research Articles

International practice of state regulation in the field of gambling

State regulation in the field of gambling is an important factor for the harmonization of these relations and their adjustment. Currently, world practice does not have special legislation that would establish international requirements for the organization and conduct of gambling. However, the development of gambling business in other countries of the world has a long history and considerable experience of successful state regulation of these legal relations. Accordingly, the purpose of this study is to study similar practices of other states and their possible consideration for further improvement of state regulation in the field of gambling in Ukraine. The article presents certain aspects of state regulation of activities related to the organization and conduct of gambling in some countries of Europe (Switzerland, France, Malta) and North America (United States of America, Canada). It is emphasized that public management and administration in the field of gambling should be aimed at solving the main problems of this sphere of social relations: meeting the needs and interests of a certain group of people; prevention of gambling; protection of citizens from criminal encroachments that pose a danger to a large segment of the population; full and timely receipt of taxes provided for by law to the state budget and their allocation to socially important needs; prevention of types of gambling addiction not permitted by law; combating corruption offenses and legalization (laundering) of proceeds obtained through crime, etc. As evidenced by international practice, in order to solve these problems and eliminate existing problems and risks in this area, a more or less permanent trend is developing in the world (for those countries in which gambling is allowed and controlled): the adoption at the national level of a special regulatory law (legal act); creation of a system of relevant authorized state bodies of public administration with the distribution of organizational, permitting, supervisory and jurisdictional powers; maintenance of the necessary balance of public interests and the interests of business entities and individuals by introducing a system of permissive, agreeable and prohibitive methods of legal regulation and relevant organizational and legal measures.

The First Half of 2024 Results for the Consolidated Budgets of the Subjects of the Russian Federation

In the first half of 2024, the dynamics of the total amount of regional budgets revenues slightly lagged behind the inflation rate. At the same time, the growth of own revenues of the consolidated budgets of the Russian Federation regions was largely determined by the dynamics of industrial production in most regions and the growth of average accrued wages. The dynamics of corporate income tax and personal income tax receipts have different directions – the receipts of the first decreased, and the second grew significantly. If, in total, for all subjects of the Russian Federation, the increase of personal income tax revenue offset the drop of corporate income tax, then for some regions the situation was different. At the same time, corporate income tax revenues of the federal budget were growing, mainly due to tax calculated on income from securities (dividends, interest). The previously formed tendency of the intergovernmental grants from the federal budget reduction continued. The share of targetеd grants in the structure of transfers has increased. The growth of expenditures of the consolidated budgets of the subjects of the Russian Federation practically follows the dynamics of revenue – slightly lags behind the rate of inflation. If there is a reduction in the volume of state sub-federal debt of all subjects of the Russian Federation, then in 21 regions the volume of debt has increased. The growth of the sub-federal debt occurred both due to an increase in the volume of budget loans and at the expense of expensive bank loans.

Planning guidance to limit hot food takeaways: Understanding the possible economic impacts

Local and national policymakers are seeking innovative solutions to create healthier food environments around the world. Between 2009 and 2017, 35 local authorities across England (UK) adopted planning guidance designed to limit the proliferation of hot food takeaways near schools. Whilst these policies are intended to improve population health, they are also likely to have economic impacts. Often a decision to introduce such policies comes down to consideration of whether the short-term economic imperatives of allowing new takeaway outlets to open outweighs the potential long-term public health implications and associated economic consequences. These potential negative and positive economic impacts have not previously been clearly described and are summarised here. The aim of this paper is to provide an overview of the potential economic impacts of takeaway management zones. In particular, we present a Causal Loop Diagram (CLD) that outlines the possible economic impacts of takeaway management zones based on researcher knowledge of the interventions and the industry. Potential negative impacts fall across sectors and may include a loss of employment opportunities and reductions in local and national tax receipts, and may impact the economic vitality of local communities. In the longer term, there is the potential for positive impacts such as reductions in healthcare resource utilisation, social care expenditure and sickness-related absence from work. Part of a robust case would a better economic understanding, that would enable local authorities to improve understanding of the trade-offs associated with the policy, such as short-versus long-term, and business-related versus society-related health benefits and costs.

Fiscal Tools for Promoting Efficient Economic Growth

Contemporary crisis phenomena, including financial, structural, political, and social aspects, underscore the need for effective fiscal policy to ensure the resilience and development of the country. Additionally, there are currently complex challenges related to the war, such as infrastructure destruction, business shutdowns, and mass migration, which have significantly impacted the country’s economy and require additional financial resources for recovery. This situation necessitates the search for new sources of income and the optimisation of existing resources, highlighting the importance of effective tax regulation to overcome economic challenges during conflict. This scientific article aims to determine the role of fiscal policy in ensuring effective economic development, as well as the importance of tax instruments and their efficiency in promoting economic growth and optimising financial resources. In the research process, literary sources were analysed, and statistical data was scrutinised to evaluate the dynamics of state revenues and expenditures and the impact of tax receipts on the state budget. The study emphasises the importance of tax instruments for economic development and meeting the country’s financial needs. The efficient use of tax instruments facilitates the collection of sufficient revenues to fund social and economic needs. The study highlights the importance of employing the necessary tax instruments to ensure the country’s effective economic development. In martial law conditions, mobilising fiscal reserves and activating tax instruments become critical strategies for ensuring financial stability and supporting the economy. However, the successful implementation of these measures requires the improvement of the organisational structure and administration. A balanced approach to tax burden, a conducive environment for business, and the development of new revenue sources are critical in ensuring financial stability and supporting economic growth during conflict.

Exploring Tax Strategies: Leverage and Firm Size Effect in Manufacturing Firms

The purpose of this study is to examine how leverage and firm size affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The lawful use of tax laws to lower tax obligations is known as tax avoidance. This practice has a substantial impact on state revenue, particularly in Indonesia where tax receipts are rising but the tax ratio stays low. Secondary data from financial reports of industrial firms is used in this study. By calculating business size using the natural logarithm of total assets and assessing leverage using the debt-to-asset ratio (DAR), it applies quantitative research approaches. The research results show that leverage has a significant influence on tax avoidance, where firms with higher levels of debt tend to carry out more tax reduction strategies because of the tax deduction from interest expenses. In contrast, firm size does not show a significant effect on tax avoidance, indicating that both large and small firms adopt similar tax avoidance measures. Managerial implications These findings emphasize the importance of regulatory oversight of corporate leverage and considering firm size in designing tax policies aimed at minimizing tax avoidance practices.

Examining the Problems and Solutions to Facilitate the Payment and Receipt of Health Taxes.

In addition to creating significant health gains, taxation can be used to increase public health funding. However, achieving the goals of health-related taxes faces many barriers and problems. We aimed to examine the barriers and solutions to facilitate the payment and receipt of health taxes. The present descriptive and analytical study was conducted in 2021-2022. The first part of the research was the questionnaire's design and validation, and the second part was using the designed questionnaire to collect and analyze data. The validity of the questionnaire was measured using the content validity, and the reliability of the questionnaire was measured using Cronbach's alpha. Then, the questionnaires were distributed in person at the workplace of 430 professors, managers, and experts in economics and health, and the collected data were reviewed and analyzed. Barriers and problems related to structure and infrastructure, evasion, avoidance, and tax exemption, and coordination and cooperation are the most important problems related to health taxes. Moreover, evasion, avoidance and tax exemption, cultural and social issues, and coordination and cooperation are the most important solutions to overcome the problems of health taxes. To dispel the barriers and facilitate the payment and receipt of health-related taxes and achieve the goals of the health sectors, it is very important to deal with tax evasion, build a culture, and close cooperation with related organizations.

Analysis Of The Growth Rate Of Hotel Tax and Advertising Tax In Ambon City

This study aims to look at the rate of tax growth on the realization of hotel tax receipts and real estate tax of Ambon City District during the period 2018-2022. This study is a quantitative study whose results can be accounted for in numbers. Population and sample research is a report on the realization of receipts of hotel tax and advertising tax in the year 2018-2022. Data collection techniques using data collection techniques such as Time Series, Documentation and Library Studies. The research shows that the highest rate of growth of hotel tax is in 2021 at 33.59%. This figure falls in the category “Less Successful” while the advertising tax has the greatest percentage of 17.40% but this figure is in a category below 30% which means in category “No Success”. For that, the local government is expected to reevaluate and maintain the regional tax so that it can rise to the category of success or very success.

Menilik Dampak Kebijakan Peningkatan PPN 11% Pada Masyarakat Indonesia Sesuai UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan

One of the important fiscal instruments for Indonesia's state revenue is taxes, which are used to achieve development targets. The decline in social activity due to the pandemic has impacted income tax receipts, potentially weakening the country's taxation sector and overall economic growth. Government regulations refer to unstable economic conditions so that new policies have been realized and passed in accordance with UU No.7 Tahun 2021 tentang kenaikan pajak pertambahan nilai (PPN) menjadi 11 %. The purpose of this study is to determine the impact of the 11% PPN increase policy which took effect on April 1, 2022 for the people of Indonesia. This research uses a qualitative method of literature study, using secondary data sources obtained from books, supporting articles, scientific papers, previous studies and other literature. The increase in PPN rates has an impact on all levels of society, especially those in the lower middle class because PPN is applied objectively, regardless of the status or income of the tax object. But in reality, this policy has a positive effect on Indonesia's economic growth followed by an increase in public consumption, so that tax revenue is able to make a significant contribution to state revenue.

Analisis Profiling Pelaku, Motif Pelaku dan Dampak Yang Ditimbulkan Dari Tindakan Gratifikasi Rafael Alun Trisambodo

Profiling of corrupt perpetrators is done by looking for information such as office or profession, educational level, employment history and criminal background. Because increased tax receipts are not proportionate to the extraction of benefits to the public, it creates mistrust and reluctance to meet tax obligations. It endangers national security in many aspects, such as social, cultural, moral, political, and legal. Literature Review is an in-depth study of a particular topic with a qualitative approach. The purpose of this writing is to discuss and analyze further about the profiling of perpetrators and the massive impact caused by the case of Rafael Alun Trisambodo PNS class III in the General Directorate of Tax Kemenkeu who served as Head of the General Division of Kanwil DJP South Jakarta. His motive for corruption and money laundering was to enrich himself, his family, or anyone else by abusing office. The conclusion of this writing is that efforts to combat corruption are still not optimal as many sides tempt wealth and take advantage of opportunities.

Значимость транспортного налога в обеспечении экономической безопасности Российской Федерации за 2006–2022 годы

The article makes an attempt to clarify the significance of transport tax in ensuring the economic security of the Russian Federation for 2006–2022, for which the necessary statistical data were grouped (absolute values of transport tax receipts in the consolidated budget of the Russian Federation, revenues of the consolidated budget of the Russian Federation and GDP, etc.). The results obtained allowed us to conclude that the role of transport tax is insignificant in terms of the volume of tax revenues, fluctuations in these volumes are quite small. At the same time, it is shown that the importance of the tax, taking into account the qualitative characteristics, is indisputable. In order to increase economic security, recommendations are proposed regarding its modernization in tax legislation.

Perbandingan Tingkat Penerimaan Pajak Hotel Dan Pendapatan Asli Daerah (PAD) Di Daerah Kota Malang

Regional Original Income (PAD) is often used as a comparison material between districts/cities in Indonesia. Not only the amount, but also the composition of the amount of regional income apart from balancing funds and other legal regional income is interesting to consider.studied. Generally, PAD revenues are dominated by local taxes. Unfortunately, the types of local taxes are too rigid, making it difficult for districts/cities to innovate in order to increase PAD. To increase PAD, the first step that is needed is to analyze the potential of each region. By using documentsthe output of the Malang City Government between 2018-2022 which is analyzed quantitatively, this paper finds the results that economic development has changed the regional potential. Hotel taxes are a source of income that has high potential as a source of income for the people in Malang City as a tourist. This study aims to determine and analyze hotel tax in Malang city based on the number of hotels, the number of hotel occupancy rates, and the number of tourists on hotel tax revenue in Malang city for the period 2018 – 2022. The method used in this research is descriptive analysis and multiple linear regression analysis. Descriptive analysis is to describe the picture research data consisting of the number of hotels, the number of hotel occupancy rates, and the number of tourists in Malang City from 2018-2022. Meanwhile, multiple linear analysis serves to prove the hypothesis of the effect of the number of hotels, the number hotel occupancy rate, and the number of tourists to hotel tax revenue in Malang City. The results of this study indicate that the number of hotels, the number of tourists and occupancy rates have a significant effect on hotel tax receipts

Constructing a Supplier-Buyer Network: Imported Goods Flow Tracking in the Tax Transaction Records in Armenia

Taxpayer networks are among main topics of research given the evolving applicability of modern technological solutions and raising importance for tax authorities to reveal hidden relationships or patterns in the taxpayer behavior. In this study, taxpayer networks are visualized and analyzed with the application of network analysis techniques and a generalizable methodology for product traceability over the supply chain is suggested. In essence, taxpayer networks depict the web of connections among taxpayers, highlighting the flow of goods, services, and financial transactions between them. Previous studies address the issue of product classification from transactional tax documents. Modern NLP techniques were applied for product categorization given only product description in Armenian language and with limited information. The developed algorithm was used as a starting point to identify which taxpayers were involved in the trade of a specific good and thus for network construction. A set of products was chosen for construction of the taxpayer network forming the supply chain from importers to final consumers. Adjusted by a markup, the amount of rice imported to Armenia was found and identified in the last nodes of the supply chain sold to final consumer and documented in tax receipts. Factors like local production are also considered during the analysis and solutions are suggested including price filters on the products subject to trade to filter out local production.

Taxing Firearms Like Alcohol or Tobacco

Abstract Despite recent calls for increased taxation of firearms, there has been little quantification of the impact that this would have on the market. Using tax receipts and recent estimates of supply and demand elasticities, this paper measures the size of the U.S. gun market at equilibrium, and the effects of current and higher tax rates. Baseline estimates indicate that market equilibrium is $14.11 billion and current taxes reduce sales by 14.5 percent. Taxing firearms at rates comparable to taxes on alcohol would cut sales to roughly three-quarters of equilibrium and increase tax revenue by 58 percent; raising gun taxes to the rate on tobacco would reduce sales to about half of the equilibrium level and double federal tax revenue.

Implications of cannabis legalization for the US federal budget

AbstractFederal legislation to legalize, regulate, and tax cannabis could have significant impacts on the federal budget. While the specific details of any potential cannabis legalization legislation are unknown at present, such reforms are likely to affect both tax receipts and federal outlays through a wide range of mechanisms including excise tax collections, changes in the size and composition of the labor force, and the major federal health care programs. We identify the main federal budgetary implications of legalizing cannabis and estimate their likely magnitude where possible.

Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM

The primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence.

Исследование влияния изменений налогового законодательства на поступление платежей в бюджет от предприятий сельскохозяйственной отрасли

Abstract. The purpose is to analyze changes in tax legislation adopted at the height of the COVID-19 pandemic, economic sanctions of 2022 and to assess their impact on such economic indicators of agricultural enterprises as revenue, tax payments to the budget. Methods. Based on open data from Rosstat, the Federal Tax Service of the Russian Federation and the Ministry of Agriculture of the Russian Federation, statistical material has been collected and dynamic series for the period 2019–2022 have been compiled according to parameters characterizing the economic activity of agricultural enterprises. The changes in legislation in the taxation system adopted as short-term and long-term anti-crisis measures, economic support for business in the conditions of economic recovery after the pandemic and unprecedented sanctions imposed since 2022 have been studied and analyzed. The analysis of changes in the volume of production of established and discontinued agricultural enterprises and the dynamics of receipt of payments to the budget by type of budgets is carried out. Absolute and relative indicators characterizing the trend of changes over the analyzed period are calculated. Results. Based on the conducted research, conclusions are presented on the extent of the impact of changes made to the tax legislation on the work of agricultural enterprises. An assessment of the effectiveness of the measures taken to support enterprises to ensure tax revenues to the budget is given. Scientific novelty. In this study, for the first time, the relationship between changes in tax legislation and the amount of tax receipts in the conditions of economic sanctions and the weakening of the domestic market for agricultural producers is studied. Conclusions are formulated that allow to assess to some extent the quality of changes in the field of tax legislation, which are selected as priorities for reducing crisis phenomena for the period 2019–2022.

Potential smoke-free dividend across local areas in England: a cross-sectional analysis

BackgroundThe value that might be added to local economies each year through the money that people who smoke tobacco would save if everyone quit smoking is called the ‘smoke-free dividend’....

MODERN APPROACHES TO FORECASTING CORPORATE INCOME TAX REVENUES IN THE RUSSIAN FEDERATION

The purpose of the study. The purpose of the study is to determine the optimal model for forecasting corporate income tax revenues. The subject of the study is modern methods of forecasting income tax revenues to the budgets of the subjects of the Russian Federation, based on mathematical and statistical, regression and autoregressive models with a moving average. The article identifies the advantages and disadvantages of existing approaches to forecasting tax revenues, as well as defines the conditions for the applicability of the considered models in conditions of high dynamics of changes in market conditions and macroeconomic uncertainty. The results of the study are presented, which make it possible to establish the optimal methodology for forecasting corporate income tax receipts, taking into account the statistical limitations of the planning horizon, as well as to identify a forecasting mechanism available for use in long-term planning. Conclusions. Based on the results of the study, it was concluded that it is advisable to combine tax forecasting models to achieve optimal predictive and analytical indicators, as well as to apply this approach only within the framework of short-term planning. The final forecast indicator can be identified on the basis of expert assessments, the average value of the indicators obtained, or through a combination of these approaches: an expert assessment of the weighting coefficients to calculate the weighted average value of the forecast indicator.

Peranan Pemerintah Desa dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan di Desa Pagaran Lambung III Kabupaten Tapanuli Utara

The low land and building tax receipts in Pagaran Lambung III village need to be strengthened by the role of the village government in this case apparatus and institutional resources. This study aims to identify and describe the role of the village government in increasing land and building tax revenues. Through the role of a good village government and complete village head office facilities, which can support the administration of tax payments, it can increase land and building tax revenue and community participation in Pagaran Lambung III village, which is one of the sources of local revenue (PAD) of North Tapanuli district. The inhibiting factors are the low level of the people's economy, the low level of public tax knowledge and the payment system which is still manual. In solving the problems that occur researchers use the role theory put forward by Ryaas Rasyid. This type of research uses a qualitative approach descriptive method. Data sources were collected based on data collection techniques, namely observation, interviews and documentation. As a reinforcement of this study, it consisted of key informants, main informants and additional informants. The research results obtained are that the role of the village government has not optimally carried out its functions and obligations in providing guidance or direction in solving land and building tax revenue problems that have not reached the tax realization target set by the North Tapanuli district government.

Taxation and Socio-Economic Development in Nigeria

The study examined the linkage between taxation and socio-economic development in Nigeria. The study employed a descriptive research design using secondary data collected from various issues of the Central Bank of Nigeria, Planning, Research and Statistics Department, National Bureau of Statistics and Federal Inland Revenue Service bulletins. The study focused on a five year time series study from 2017 – 2021. The study was anchored on the socio-political theory of taxation and the study methodology involved the review of extant literature on two groups of taxes: oil and non-oil taxes and how they are used to bring about socio-economic development proxied by GDP expenditure at constant purchase prices. The review revealed that tax revenue had positive relationships with socio-economic development, but they are grossly inadequate to meet up with GDP expenditures. The study concluded that tax revenues are under generated in relation to crude sales. It was recommended that among others that the government should engage in a complete re-organization of tax administrative machinery to reduce poor documentation of tax receipts, incidence of tax evasion and avoidance to the barest minimum to improve tax revenue and bring more taxpayers into the tax radial in order to enhance socio-economic development.