Tax Structure Research Articles

The impact of recreational activities on the current state of the state landscape reserve «Baydarsky», Mountain Crimea, Ukraine

Ukraine is taking measures to continue monitoring of the natural environment in the temporarily occupied territory of Crimea. In particular, natural territories and objects subject to special protection, the state of the natural environment, and recording the facts of environmental offenses and crimes are carried out. The issue of the current state of the objects of the nature reserve fund of the Crimea in the conditions of unregulated recreation has not been investigated. We chose a tract the «Bizyuk» of the state landscape reserve «Baydarsky» as an object of research. The state landscape reserve is located on the southwestern north of the macroslope of the Crimean Mountains (height 200–900 m) on the territory of the Sokolinsky, Kuibyshivskyi, Chornorichenskyi, Orlynivskyi and Ternivskyi forest divisions within the Baydar Valley. The purpose of the study was to analyse the ecological, phytocenotic and spatial features of recreational changes in the tract «Bizyuk» of the reserve «Baydarsky». The ecological profile was carried out according to the gradient of the intensity of the recreational load from three experimental plots (EP1 – intensive; EP2 – medium; EP3 – moderate as a control; areas without violations were not detected) in accordance with the principles of ecosystem, comparative analyzes and forestry methods in the last decade of June 2021. Forestry taxation, sanitary and vitality structures of the tree stand were studied. Biomorphological and ecomorphic structure of the herbaceous layer were studied too. The stages of recreational transformation of the soil surface were determined. It was established that changes in the ecological conditions of the «Bizyuk» tract were caused by unregulated recreational activities. The main consequences of recreational activities were the change in the hydrological regime of the soil due to the trampling of the litter and herbaceous layer, clogging, mechanical damage to tree trunks, stripping and trimming of the bark, woodfires, collecting plants, which led to a significant weakening of the stands (III category of state). The state of the soil surface changed along the gradient of recreational transformation from the 1st stage of digression (zone of moderate recreational activities) to the 4th stage of digression of the soil surface (zone of intensive recreational activities). A change in the species composition of the herbaceous cover was recorded. Adventitious, ruderal plants were widespread in all zones of the tract, but most in the zone of intensive recreational transformation. The max share of perennial plants was established in the zone of moderate recreational transformation, the min – in the zone of intensive recreational transformation. Rosetteless herbaceous plants and plants without specialized modifications of underground shoots were predominated. Hemicryptophytes and phanerophytes were dominated. The proportion of therophytes and chamephytes did not correlate with the level of recreational activities. Forest and ruderal plants in various proportions were dominated in all zones. It has been proven that the ecomorphic composition of the herbaceous cover also reflects recreational transformation in the tract. Hydromesophytes and mesophytes were prevailed among hydromorphs. The phytocoenotic contribution of mesophytes was increased in the most transformation plots. Hemistenotopic and hemieurytopic subacidophilous plants were dominated. The share of hemiaerophobes gradually was decreased along the transformation gradient. The intense recreational impact was caused a certain nitrification of ecotopes (distribution by nitromorphs).

Tax Policy: Impact on Business Development and Economic Dynamics of the Country

"The optimal system, structure, and effectiveness of the tax system depend on many factors and are characterized by several differences depending on the country’s social and economic development. The purpose of the academic paper is to identify the features of the impact of the EU-27 countries’ tax policy on business development and economic dynamics to determine the differences in this correlation. Methodology. The statistical and regression analysis of the tax structure of the EU-27 countries is used in the scientific article to evaluate its correlation with economic dynamics for the period 2000-2022 based on the average values for the following periods: 2000-2005, 2006-2010, 2011-2015, and 2016-2022. The results demonstrate a slowdown in economic growth in the EU-27 in the long run from 2000 to 2019 and economic growth in 2021 to 2022 with no significant changes in the tax structure. The dynamics of tax revenues were revealed to be stable, despite their different shares in GDP. In general, it is possible to assert a low level of correlation between the share of tax revenues in GDP and the annual GDP growth rate. The established regression model shows only a 9% change in GDP dynamics depending on the change in the share of tax revenues to the budgets of the EU-27 countries. The research has identified three groups of countries by the share of tax revenues, by the share of taxes on income, profit and capital gains, and by the share of taxes on goods and services in the EU-27."

Does Pakistan's Fiscal Deficit Curb Economic Growth? An ARDL Bound Testing Methodology

This study examines Pakistan's fiscal deficit dilemma with an emphasis on economic development. The ARDL technique was used to analyze secondary data from 1982 to 2020 for the study. The results suggest that fiscal deficits financed by debt may involve only the allocation of financial capitals from the private firms to the public sector and can hurt economic development. According to the study, Pakistan's fiscal deficit is the result of ineffectiveness in the tax structure and a high proportion of unproductive outlays, including security, debt repayment, and needless parliamentary spending. The research also includes recommendations for addressing the deficit problem. The primary objective of government policies is to restrict excessive domestic credit expansion to evade the contrary impact of fiscal deficit. Additionally, the authorities must reduce the loaning rate to encourage a vigorous investment climate, which will increase employment prospects and government income.

The environment, life expectancy, and growth in overlapping generations models: A survey

AbstractIt is widely accepted that environmental and demographic changes will significantly influence the future of our society. In recent years, an increasing number of studies has analyzed the interlinkages among economic growth, environmental factors, and a specific demographic variable, namely life expectancy, applying an overlapping generations framework. The aim of this survey is threefold. First, we review the role of life expectancy and pollution for sustainable growth. Second, we discuss the role of intervening factors like health investment and technological progress as well as institutional settings including government expenditures, tax structures, and inequality. Finally, we summarize policy implications obtained in different models and compare them to each other.

Tax Buoyancy in Indonesia: An Evaluation of Tax Structure and Policy Reforms

This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT), it employs a dynamic analysis from 2015 to 2021. This research utilizes the Wald test to evaluate long-term buoyancies and the PMG-ARDL model to assess tax dynamics and cointegration coefficients. The results revealed tax revenues’ consistent tendency toward equilibrium in the long term, with fluctuations across Indonesian provinces. PIT displayed the highest buoyancy and adjustment speed, followed by VAT and CIT. This analysis highlights tax types’ diverse responses to underlying factors, offering crucial insights into fiscal dynamics. The research illuminates the intricate relationship between economic indicators and tax categories, providing valuable lessons for future policies, especially concerning structural changes like tax amnesty programs and tax rate modifications.

Economic interests, taxation and justice

Methods. During the research, the following methods were used: logical and historical – when studying the evolution of thinkers’ views on the concept of justice in the context of taxation; abstraction – when defining the category «justice in taxation»; dynamic series – when determining modern trends in the dynamics of tax revenues to the state budget; general and specific – when comparing the taxation structure of some countries, which distinguish the creative economy from other types of economic systems; analysis and synthesis – when forming a categorical series of related concepts. Results. The article defines the role of social justice as one of the fundamental principles of taxation in ensuring tax modernization of Ukraine. The contradictory nature of concepts of justice applied in the field of taxation was revealed, the concept of «justice in taxation» was defined. Modern trends in the dynamics of tax revenues to the state budget of Ukraine are singled out, their structure is presented in both absolute and relative dimensions. A comparison of the positions of Ukraine in terms of the structure of collected taxes with the OECD countries was carried out. It was concluded that the structure of tax revenues of our state reflects the world trend regarding the spread of VAT, but the share of collected taxes on consumption in Ukraine is higher, while the share of taxes on income is lower compared to OECD countries. It is emphasized that the best theory of taxation needs effective implementation. Therefore, the development of tax policy should carefully consider the administrative aspect of taxation. Novelty. The role of the principle of justice in the fiscal menu of the times of martial law has been defined, proposals have been made regarding the directions of reforming the taxation system in Ukraine, namely: progressive taxation of the incomes of individuals, elimination or limitation of unequal opportunities for tax evasion and improvement of administration. Practical value. Proposals regarding ways to improve the taxation system in Ukraine in the context of justice can be useful in forming the foundations of the state fiscal policy, as well as forming the perception of the Ukrainian tax system as fair by those to whom it applies.

Critical analysis of tobacco taxation policies in Pakistan after two decades of FCTC: Policy gaps and lessons for low- and middle-income countries.

Tobacco taxation remains a poorly used intervention to control tobacco use in many low- and middle-income countries (LMICs) including Pakistan even after two decades of FCTC adoption. This study identifies gaps and implementation challenges in the current Tobacco Taxation and Pricing Policies (TTPP) in Pakistan, and highlights key policy implications and lessons for LMICs to strengthen tobacco control measures. We used qualitative document analysis to examine the policy documents to assess the TTPP against the WHO Framework Convention on Tobacco Control (FCTC) guidelines for the implementation of Article 6 of the FCTC. In addition, we used secondary data on tobacco tax and prices to assess the impact of TTPP on tobacco affordability in the country. Although Pakistan taxes raw tobacco, cigarettes and other tobacco products (cigarillos, cigars, cheroots), the existing TTPP falls below the WHO FCTC requirements of: uniform tax level, simple tax structure and 70% share of excise tax in the price of a product's pack; among others. There are also multiple issues in tobacco tax administration such as lack of monitoring. This is leading to the availability of highly affordable tobacco products in the country. Pakistan does not have a clear strategy on using tobacco taxation and prices as a public health tool in the country. Existing TTPP face dual issues of flawed structure and poor administration translating into highly affordable tobacco products and low revenues in the country. There is a need to introduce multisectoral tobacco control policies in countries like Pakistan in the context of the tobacco sector political economy.

Legitimate Tax Structures: Lessons from the Past

Abstract Today’s views and analyses about taxation are dominated by the social-welfare approach based on various categories of utilitarianism, most notably those developed by the optimal-tax literature. By contrast, this paper focuses on the ethical foundations of taxation and analyses a tradition that harks back to the 17th century. In particular, we emphasise the notion of legitimate taxation in the history of economic thought from the libertarian, the classical-liberal and socialist perspectives. By means of this very notion, we define the essence of a desirable tax structure and draw conclusions in regard to today’s tax policies.

A theoretical analysis on two‐sided duopoly platforms and tax regimes

AbstractWe study the effects of three forms of taxation—a tax levied on the platform's revenue, an ad valorem tax on consumers' access fees and tax imposed on per‐transaction fees of sellers, in vertically differentiated two‐sided duopoly platforms with cross‐side network effects. The level of informative advertising which increases the probability of finding sellers by buyers, declines with taxes for each platform. Analytical comparison between tax regimes has been made. Additionally, for an increased degree of cross‐group externality, platforms raise the level of informative advertising irrespective of tax structures.

Mapping alcohol and tobacco tax policy interventions to inform health and economic impact analyses: A United Kingdom based qualitative framework analysis

BackgroundAlcohol and tobacco have different policy regimes and there is little understanding of how changes to policy on each commodity might combine to affect the same outcomes or to affect people who both drink and smoke. The aim of this study was to deepen understanding of the policy objectives of UK alcohol and tobacco tax options being considered at the time of the interviews with a set of UK policy participants in 2018, and the factors affecting the implementation and outcomes of the policy options discussed. MethodsTen tax policy experts were recruited from government arms-length organisations and advocacy groups in England and Scotland (4 alcohol, 4 tobacco, 2 alcohol and tobacco). Alcohol and tobacco experts were interviewed together in pairs and asked to discuss alcohol and tobacco tax policy objectives, options, and the mechanisms of effect. Interviews were semi-structured, supported by a briefing document and topic guide, audio-recorded, transcribed and then analysed deductively using framework analysis. ResultsAlcohol and tobacco tax policy share objectives of health improvement and there is a common set of policy options: increasing duty rates, duty escalators, multi-rate tax structures, industry levies and the hypothecation of tax revenue for investment in societal benefits. However, participants agreed that the harms caused by alcohol and tobacco and their industries are viewed differently, and that this influences the impacts that are prioritised in tax policymaking. Working-out how alcohol and tobacco taxes could work synergistically to reduce health inequalities was seen as desirable. Participants also highlighted the importance of avoiding the combined effects of price increases on alcohol and tobacco widening economic inequalities. ConclusionsImpact analyses should consider the combined effects of alcohol and tobacco tax policies on health and economic inequalities, and how the effects of changes to the tax on each commodity might trade-off.

Optimization of forestry indirect and direct taxation in sustainable development conditions

The indirect and direct taxation mechanism is examined in the article. It is determined that a significant place in total income part of the Ukraine’s state budget is occupied by indirect taxes, but the larger share falls on direct taxes. The structure and dynamics of indirect taxes in budget of Ukraine were carried out. The biggest disadvantages of the taxation existing system are established. It is suggested to add new principles to the legislative principles of taxation, their compliance will strengthen the country’s tax system. The indicators of the tax burden and profitability of three business forestry entities are analyzed. It was established the existence of a closeness between the tax burden and the financial results of forestry companies via using the coefficients of correlation and determination. Ways to improve indirect and direct taxation in Ukraine in terms of some indirect taxes are proposed (VAT, excise tax and toll). The problems of applying the environmental tax in Ukraine are identified and ways to eliminate them are suggested. The new formula for calculating the single forest tax is developed. The advantages of its use are substantiated.

Options for modifying UK alcohol and tobacco tax: A rapid scoping review of the evidence over the period 1997–2018

Background Increased taxation is recognised worldwide as one of the most effective interventions for decreasing tobacco and harmful alcohol use, with many variations of policy options available. This rapid scoping review was part of a NIHR-funded project (‘SYNTAX’ 16/105/26) and was undertaken during 2018 to inform interviews to be conducted with UK public health stakeholders with expertise in alcohol and tobacco pricing policy. Methods Objectives: To synthesise evidence and debates on current and potential alcohol and tobacco taxation options for the UK, and report on the underlying objectives, evidence of effects and mediating factors. Eligibility criteria: Peer-reviewed and grey literature; published 1997–2018; English language; UK-focused; include taxation interventions for alcohol, tobacco, or both. Sources of evidence: PubMed, Scopus, Cochrane Library, Google, stakeholder and colleague recommendations. Charting methods Excel spreadsheet structured using PICO framework, recording source characteristics and content. Results Ninety-one sources qualified for inclusion: 49 alcohol, 36 tobacco, 6 both. Analysis identified four policy themes: changes to excise duty within existing tax structures, structural reforms, industry measures, and hypothecation of tax revenue for public benefits. For alcohol, policy options focused on raising the price of cheap, high-strength alcohol. For tobacco, policy options focused on raising the price of all tobacco products, especially the cheapest products, which are hand-rolling tobacco. For alcohol and tobacco, there were options such as levies that take money from the industries to help reduce the societal costs of their products. Due to the perceived social and economic importance of alcohol in contrast to tobacco, policy options also discussed supporting pubs and small breweries. Conclusions This review has identified a set of tax policy options for tobacco and alcohol, their objectives, evidence of effects and related mediating factors. The differences between alcohol and tobacco tax policy options and debates suggest an opportunity for cross-substance policy learning.

Use tax administration and revenue production in the states

AbstractUse taxes are utilized by states to discourage taxpayers from engaging in sales tax avoidance via shopping in lower tax states. Enforcement of this tax has long been difficult, as demonstrated in the case of South Dakota v. Wayfair, Inc. (2018). States have instead relied on different administration and tax structures to generate revenues. We contribute to the limited existing use tax literature by studying a panel of use tax revenues collected from 25 states, as well as use tax collection methods states implement for individual and business taxpayers. States are best at enforcing the use tax where they can rely on complementary administrative tax collection systems, such as in business‐to‐business transactions. They will likely struggle to realize improved use tax compliance for household consumption even in the wake of the Wayfair ruling.

Maintaining Progresiveness of Personal Income Tax Rates in The Indonesian Income Tax Law

This research is related to the argumentation of the plans of several tax authorities, including the Indonesian authorities, to increase the personal income tax rate. The imposition of taxes through increased individual tax rates is one way for post-Covid-19 funding. The increase in tax rates is considered not to pose a risk to consumption or the principle of tax equity. This study uses a descriptive quantitative research method that tries to explain the planned increase in tax rates by the Indonesian tax authorities is by international trends or practices, the principle of justice, and taxpayer behavior. The comparison of the taxable lower limit, rate, GDP Per Capita, PKP Upper Limit, Number of Taxable Layers, and the impact of changes in individual tax rates are used to explain this research. The G-20 and ASEAN countries were selected based on the GDP per Capita scheme and geographical proximity. This study aims to answer the relevance of the implication of imposing progressive rates with Indonesian conditions, the plan to increase tax rates for Personal Income Tax and increase the number of taxable layers. The review of the threshold of taxable income also gets a portion of this research as well. This study also reviewed the rate mantaing from 30% to return to the 35% rate. The results of the study show that the wishes of the Indonesian tax authorities are in line with trends in state financing after the Covid-19 pandemic. This rate increase is not without risk. This rate increase will have implications for changes in the behavior of individual taxpayers who are affected by regulatory changes. The plan to change the individual tax structure should also consider the principles of fairness, progressiveness, general principles of tax reform, and changes in the behavior of taxpayers who are affected by regulatory changes. Changes in tax rates should increase taxpayer voluntary compliance.

Determinants of the Tax Compliance and Fairness Perceptions of Taxpayers on the online Tax System. A Case of Ghana

In the face of the growing digital economy of Ghana, the Ghana revenue authority as part of its goal to increase domestic revenue mobilization has introduced an online tax system. The objective of the study is to determine the determinants of taxpayers’ perception of the fairness of the tax system and the determinants of their tax compliance. Data were collected using questionnaires from 380 respondents and analyzed using Microsoft Excel and Stata version 14. Results showed that there is a negative relationship between tax compliance and tax complexity. Educational level and income levels have a positive relationship with tax compliance. The people of Winneba generally have a poor perception of the fairness of the tax structure. Tax knowledge, compliance cost, and tax usage were significant determinants of the fairness perception of the people of Winneba. In this regard, the study recommends that policymakers should direct policy drafting to ease the resource cost the tax structure poses on the taxpayers, intensify tax education, and also further simplify the tax complexity

Impact of GST on Small Scale Sector: A Study with Special Reference to Footwear Industries

A comprehensive dual Goods and Services Tax (GST) has replaced the intricate multi-indirect tax structure as of 1 July 2017. It was India's most significant tax reform ever. The main goal of the GST, as recently summarised, is to get rid of all the many subsidiary taxes, their effects, and any mild tax issues that are only possible to solve by paying GST. GST is a tax that is intended to be paid on a continuous stream of goods and contributions. Any person who grants a contract or provides an item or service is required to pay GST. The study emphasises how GST has affected Indian SSIs. SSIs play a significant role in the Indian economy, accounting to almost 40% of industrial production, 42% of exports, and 65% of total economic output.

Four Years of Goods and Services Tax in India: Road Ahead

The ideology behind GST was to reduce the multiplicity of existing indirect taxes and implement a uniform taxation structure across the nation. A perfect GST would have been wherein the GSTs are taxed at a single tax rate, subject to minimal or no exceptions. However, for a country like India, a tiered tax rate structure becomes inevitable to take into account the larger social agenda. GST is in the interest of trade and industry as it would do away with multiplicity of taxes and their cascading impacts. It will lead to the creation of a unified market for facilitating seamless movement of goods across the states. By subsuming a large number of Central and State taxes into a single tax, it would mitigate cascading effects or double taxation in a major way and pave the way for a national common market. However, we need to keep in mind that taxation policy has to be transparent, predictable and inclusive. This alone can maximise the favourable impact of GST on investment and growth. There is a strong case for phasing out a lot of exemptions. The GST council should seriously work on strengthening the GST system.

Assessing the Impact of GST Implementation on Small and Medium Enterprises (SMEs): A Survey-Based Analysis

This research paper aims to investigate the effects of the Goods and Services Tax (GST) on Small and Medium Enterprises (SMEs) in Pune city. The GST, which was introduced with the intent of simplifying the tax structure, has had a significant impact on businesses of all sizes. However, the focus of this study is on SMEs, which often face unique challenges and opportunities concerning GST compliance. Using survey techniques, this research has gathered data from SME owners and operators to understand their perceptions, challenges, and experiences related to GST. The findings of this study are providing valuable insights into the real-world implications of GST on SMEs and are guiding policymakers and business owners in making informed decisions.

Is aggressive tax planning a failure of tax adviser integrity?

PurposeThis paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.Design/methodology/approachThe paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities.FindingsWhile some, possibly many, tax advisers lack integrity and recommend tax structures to their clients that are inconsistent with reasonable interpretations of the tax law, most advisers, even very aggressive and creative advisers, probably do not. The paper suggests that it may be futile to seek to deter tax professionals from designing and marketing tax plans unless legislation makes tax advisers jointly responsible with their clients for their clients’ tax underpayments.Practical implicationsShort of such a radical approach, governments must commit first to altering the basic structure of their tax laws to make aggressive tax planning uninviting.Originality/valueThe paper offers original insights into the inseparability of the legislative process from the creation of unnecessary tax planning opportunities.

Impact of Goods and Services Tax (GST) on Retail Business Productivity

The Goods and Services Tax (GST) was introduced to simplify the tax system by eliminating the cascading effect of multiple taxes, leading to uniform tax rates across states and the creation of a unified market for goods and services. This research aims to investigate how the implementation of GST has impacted the productivity of India’s retail industry. By replacing various indirect taxes, GST streamlined the tax structure and aimed to promote ease of doing business, reduce compliance burdens, and potentially boost productivity in the retail sector. The study examines different aspects, including tax structure, supply chain efficiency, tax evasion, small and medium enterprises (SMEs), tax compliance, and consumer prices, to assess the overall effect of GST on the productivity of the retail business.