Tax Methods Research Articles

Litürji: Kamu Mallarının/Hizmetlerinin/ Harcamalarının Tarihsel ve Antik Bir Kökeni ve Gelişimi

In the study, the concept and practice of liturgy and the social and economic reasons behind them will be examined. Because the concept of liturgy doesn’t have an exact equivalent, it has to be accepted as a voluntary-obligation or a compulsory-obligation. The concept of liturgy, which means work for the public, service to the society and the state, and a religious and sacred service in terms of its purpose, has its roots in the old centuries. The Ancient Greek liturgy is based on the perception that construction, maintenance and financing of temples be covered through aristocrat families’ budgets. In the Classical Greek city-states, this function became first a voluntary and then an obligatory but honorable task. In the context of voluntary-obligation, liturgy was first performed by managing three-rowed warships, attending religious rituals, organizing festivals and staging dramatic works. B.C. in the 4th century, liturgy became a kind of a property tax, but this was also defined as social honor and provision of public support. Because, the main actors involved in the development of liturgy are the Athenian aristocrats and later the rich non-aristocrats group. B.C. in 594, in the Ancient Greek city-state, citizens were grouped as large farmers, horsemen, peasants and workers, in terms of their liturgical liabilities and according to their assets. The specific feature of the Ancient Greek economic and social structure also appears in the Roman state. Rich citizens in Rome also undertook tasks for the public interest, such as temple construction and organizing festivals. Later, liturgy (munera sordida in Latin) became a fulfilled work, because it constituted a compulsory job/set of jobs for people. These were the tasks that the Romans took part in a more passive mood but ever with less faith, in obedience to state rules. The first liturgical records are found in papyrus in the Byzantine Empire which is a continuation of the Ancient Greek and Roman periods. In Byzantium, liturgical obligation is a normal taxation method, it foresees individual labor, service surveillance or a senatorial-level expenditure. From a historical point of view, even if not in nowadays’ sense it is seen that public goods/services/expenditures, have become widespread in the Ancient Greek and Roman civilizations in terms of their improved and diversified aspects, with the participation of the aristocrats first and then the rich non-aristocrats. These goods/services/expenditures have become an element of social obligation and vanity.

Theoretical aspects of the effectiveness of economic damage assessment in the field of environmental auditing: problems and solutions

Aim. The aim of the research has been: to study the theoretical basis of the application of assessment of economic damage from environmental pollution in the field of environmental auditing and accounting, to identify problems in existing methods and approaches and to propose specific ways to solve them taking into account current legislation and international experience.Material and Methods. The research carried out by the authors was based on the provisions of current legal regulations in the fields of environmental safety and environmental protection, damage assessment in the environmental sphere together with data from scientific articles by both domestic and foreign experts in the field of environmental auditing. The study was conducted using theoretical methods of research including analysis, deduction and prediction.Results. The authors propose moving away from traditional cost (taxation) methods to the consolidation in regulatory practice of a single approach to the assessment of economic damage taking into account actuarial valuation methodology, application of sanctions instruments to those unscrupulously infringing environmental regulations and the possibility of discounting the costs of restoring the environment and damage done to public health.Conclusion. Adoption of common approaches and principles in the assessment of economic damage will help eliminate negative manipulations when imposing economic sanctions on those unscrupulously engaged in activities impacting on the environment and will provide an opportunity to improve the environmental situation and public health in the long term.

FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY

The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined. Methodological approaches to assessing the effectiveness of socially oriented state tax policy in decentralization on the basis of functional-stabilizing approach, by providing current budget needs for stabilization of social processes, which ensures the development of human resources through tax mechanisms (regulation of direct and indirect taxes; regulation; proportions of taxes of different levels, transfer of tax burden from one category of taxpayers to others, regulation of taxes, objects of taxation, methods of calculating the tax base, tax benefits, calculation procedure and payment deadlines). Mechanisms for the formation of state socially oriented tax policy on the following components: functional-targeted (implementation of methods of progressive taxation, compliance with the principles of social obligations of the state and redistribution of income between different categories of citizens to maintain social balance in society); organizational - economic (financial support of social activities of the state; accumulation and expansion of social and regulatory potential of public finances), are developed. Keywords: public administration, state tax policy, civil society institution, tax climate, tax management, tax burden, social processes, tax mechanisms, tax potential, tax rates, socially oriented tax policy.

ПОДАТКОВА СИСТЕМА УКРАЇНИ: ВІД КВАЗІ-ЛІБЕРАЛЬНОЇ РЕТРОСПЕКТИВИ ДО НЕОЛІБЕРАЛЬНОЇ ПЕРСПЕКТИВИ?

Проаналізовано ретроспективу становлення, розвитку та реформування податкової системи України, яка поступово формувалася під впливом багатьох зовнішніх та внутрішніх факторів у період незалежності. Автори намагалися вирішити важливу наукову проблему — з’ясувати особливості сучасного етапу еволюції податкової системи в Україні в контексті необхідності продовження ліберальної податкової реформи та врахування найкращого міжнародного досвіду реформаторської діяльності у сфері оподаткування. У результаті дослідження запропоновано авторську періодизацію розвитку податкової системи України на основі визначення сутнісних рис та особливостей кожного з етапів, а саме: формування вітчизняної податкової системи квазі-ліберального типу; формування жорсткої (репресивної) моделі податкової системи з елементами силового тиску; етапів удосконалення та подальшої інституціоналізації податкової системи України.Акцентується увага на суб’єктивно-психологічному вимірі теорії і практики оподаткування, вивчення якої було започатковано австрійською економічною традицією та поглиблено австрійською неоліберальною економічною теорією. З’ясовано, що врахування суб’єктивних оцінок платників податків щодо форм та способів оподаткування, стану адміністрування податків та інших суб’єктивних та індивідуалістичних факторів у практиці господарювання суттєво модифікує усталені підходи до побудови податкової системи і має посприяти відродженню суб’єктивістської традиції в економічній та фінансовій науках. Водночас вказується на конгруентності окремих елементів податкової реформи в Україні та країнах ЄС в контексті європейської інтеграції. Автори встановлюють ключову якісну особливість вітчизняної податкової системи — її квазі-ліберальність, розкривають зміст останніх змін в оподаткуванні та окреслюють подальші перспективи розвитку податкової системи в контексті неоліберальної теорії.

The Single-Whip Method of Yunnan Garrison Taxation, Fifteenth – Seventeenth Centuries

Due to the separated governing system of the Ming, the taxation system in garrisons differed by county. However, there is also evidence that shows that garrison land became county land in the seventeenth century, which indicates the garrison system was combined with the county system. This combination can be considered as a part of the single-whip method of garrison taxation. This paper focuses on the differences between the two taxation systems in garrison and county, as well as the single-whip reforming process of garrison taxation of Yunnan garrisons. Due to the constant conflict with barbarians and frontier empires, the Yunnan garrisons were constructed intermittently during the Ming dynasty. This led to a comparatively slow but clear process in the Yunnan garrison tax combination. In Yunnan, with the establishment of a taxation system in the fifteenth century, the military grain was taxed on individual soldiers as military duty. But this system was challenged by desertion and mess registration of military and county lands in the sixteenth century. The provincial officers and garrison officers tended to combine garrison taxation to garrison land. However, it was in use until the seventeenth century, when the land measurement and new tax standard was finally carried out by a Ming government who faced this challenge. And the garrison taxation was actually a changed garrison tax base from individual to land, transforming the garrison taxation into a land tax. When the Qing took over the governance of Yunnan, they changed garrison taxation into an non-military land tax system. Original garrison farmers were changed into government farmers, and had to pay not only a land tax, but also an additional individual tax. Finally the military duty was combined with a garrison land tax, and the difference between garrison land and county land was narrowed. The single-whip trend made the combination of garrison and county possible.

Politics of Cultural Conversion in Colonialist African Cinema

Politics of Cultural Conversion in Colonialist African Cinema Femi Okiremuete Shaka (bio) Click for larger view View full resolution Figure 1. Lesley Banks and Paul Robeson in Sanders of the River (dir. Zoltán Korda, 1935, United Kingdom). Image courtesy of the author. For some time now, the cinematic practices of Africa have often been assessed as a unified cinematic practice—one which was essentially colonialist. Historians and critics of African cinema have often overlooked the need to make a distinction between the two divergent cinematic practices, colonial African instructional cinema and colonialist African cinema, which existed side by side during the colonial era. Colonial African instructional cinema was a governmental and non-governmental agency [End Page 61] sponsored cinema that treats the medium essentially as a vehicle for social mobilization and public education. In most of its productions, the medium is used as a vehicle for teaching Africans modern methods of agriculture, medication, banking, taxation, personal hygiene, urban planning and development, youth mobilization, community self-help schemes, etc. The films do not represent Africans as lacking knowledge of these things; rather, they represent them as doing things in the old-fashioned traditional ways. The emphasis therefore is on using the medium as an aid to the process of modernization. On the other hand, colonialist African cinema was/is sponsored essentially by private commercial interests, and it lays claim to Africa through representation of colonialist conventionalized stereotypes of Africans in European culture. Thus the lack of any systematically argued critical criteria or theoretical propositions for qualifying a film as African or otherwise meant that the criticism of African cinema has often been silent, and has neglected several important issues necessary for a proper appraisal of the field. It is not the objective of this study to propose a theoretical framework for the criticism of postcolonial African cinema. By properly distinguishing between the two types of Colonial cinematic practices, and by further comparing both practices with contemporary African cinematic practices, the roots of current practices will not only be formally established, but their distinctive features will also become apparent. In essence, I will try to define the various practices that preceded contemporary African cinema. I have attempted to map out some of the methodological problems plaguing the criticism of African cinema, as well as to provide the critical criteria for distinguishing between the two types of cinematic traditions. I have also examined the historical background of colonialist African cinema and undertaken an analysis of Zoltán Korda's Sanders of the River (1935, United Kingdom) as a case study of cinematic practice. Certain terms require definition. By colonialist African discourse/cinema, I mean both continental and diasporic European representations of Africans that use European metaphysical concepts, its moral values, ethics, and aesthetics, to judge through representation those of Africa as inferior imitations or types of European originals. I will be using the term "colonialist" to qualify and distinguish this mode of discourse in order to avoid generalizations that would otherwise give the wrong impression that all European representations of Africa and Africans are colonialist. Above all, I am using the term "African" to qualify the African experience in colonialist discourse in general. This is the sense in which I will be using terms such as colonialist African discourse, colonialist African literature and colonialist African cinema. [End Page 62] Methodological Problems in the Criticism of Colonialist African Cinema The study of colonialist African cinema, unlike colonialist African literature, upon which the majority of its texts are based, has remained a neglected area in African film scholarship. Studies that have been carried out on the representation of Africans in cinema deal essentially with the images of African Americans in American cinema. Studies such as those carried out by Noble, Mapp, Bogle, Leab, Cripps, Nesteby, etc., deal only tangentially with Africa by virtue of the African origin of African Americans. The only exception in this regard is Richard Maynard's work, Africa on Film, Myth and Reality. However this collection of essays by historians, anthropologists, and journalists pursues arguments that seem to equate representation with reality. Stam and Spence have questioned the validity of such a methodological approach to colonialist filmic studies: these studies...

Modelling of a relative income tax bracket-based progression with the effect of a slower tax burden growth

This study aims to model the distribution of the tax burden in schedular progressive taxation and to describe the key characteristics of such models, in particular their differences from the models based on continuously increasing smooth functions of the relationship between the tax burden and the taxpayer's income. Our hypothesis is that the use of the Gompertz function to model the main indicators of tax burden distribution of the schedular progressive income tax will help us approximate and formalize the distribution of the tax burden in a relative income tax bracket-based progression. Our research relies on the hypothetico-deductive model, more specifically, on mathematical hypothesis testing. The methodological framework comprises models of progressive taxation and mathematical methods, including data approximation based on the use of the Gompertz function, analysis of the antiderivative and convexity of functions and their properties. The resulting model can be used to describe the dynamic characteristics of the relationship between the tax burden and certain parameters of schedular taxation. This model can help identify the level of income beyond which the progression of the tax burden becomes formal and does not generate commensurately high revenue growth. The existence of such income level results in what can be considered the key drawback of the relative progression in question – the impossibility to provide a significant difference (step) of the tax burden progression in the whole interval of the taxpayer's income. What makes this research practically significant is that the proposed methodology allows us to take into account the actual tax burden in modelling the parameters of the relative progression.

РОЗВИТОК ТРАНСФЕРТНОГО ЦІНОУТВОРЕННЯ В УМОВАХ ГЛОБАЛІЗАЦІЇ ТА ШЛЯХИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ РЕЖИМУ ТРАНСФЕРТНИХ ЦІН

The mechanism of enterprises pricing for moving the main share of profits abroad to low-tax havens has been investigated. The analysis of the existing conflict of interest between MNEs is carried out, they seek to obtain super-profits and the fiscal authorities, must ensure proper control over taxation by introducing the arm's length principle. The article shows the complexity and versatility of the rules of tax control over transfer pricing. The influence of the main factors on the current methods of taxation of enterprises is determined. The nature of transfer pricing risks is characterized and the main tasks of the tax authorities are identified, which is to maximize results, while ensuring business confidence in the tax system. It is shown that transfer pricing schemes are carried out using various techniques of aggressive tax planning, requiring the introduction of additional countermeasures. In the study of transfer pricing in the context of globalization and transnationalization of international relations, it was found that due to the processes of globalization, intersectoral pricing has become a daily necessity for the vast majority of enterprises. The transfer pricing mechanism is the basis of the latest approaches to pricing in the global economy, thereby distorting the level of world fair prices. In modern conditions of development and complication of market relations, there are rapid processes of strengthening foreign economic relations of domestic economic entities and the total manifestation of globalization processes. Due to the fact that globalization is gaining momentum, it is becoming increasingly difficult to maintain the current methods of taxation of TNCs operating in different tax jurisdictions. Transfer pricing is one of the most important aspects of tax minimization in multinational companies. At the same time, the financial interests of the state are expressed in the amount of tax revenues, the solution of this contradiction makes it necessary to improve the tax regulation of transfer pricing between interdependent persons. The practical significance of the research results obtained lies in the possibility of their use in the formation of an appropriate legislative and regulatory framework.

ПОДАТОК НА ДОДАНУ ВАРТІСТЬ В УКРАЇНІ: ПОТОЧНИЙ СТАН ТА ШЛЯХИ РЕФОРМУВАННЯ

The article explores the theoretical and methodological foundations of the system of taxation by value-added tax in Ukraine. The economic essence of the value-added tax is determined. The current method of taxation by value-added tax in Ukraine, as well as the impact of this tax on the level of revenues of the state budget of Ukraine is analyzed. A number of examples of international experience in regulating the system of taxation by value-added tax are given. It is established that the current model of recovery of value-added tax has a number of shortcomings, which relate, first of all, to a significant artificial overestimation of household consumption expenditures. In order to eliminate the shortcomings, the concept of reforming the value added-tax in Ukraine is proposed, which provides for the introduction of differentiated rates of this tax depending on the group of goods and services. Value-added tax is a national indirect tax that is accrued and paid in accordance with section V of the Tax Code of Ukraine. Value-added tax is included in the price of goods and services and is actually paid by the end user. Value-added tax aims exclusively at the fiscal function and actually leads to a violation of the law of supply and demand. In Ukraine, value-added tax today is the main source of budget revenues (more than 35% of total tax revenues), which does not contribute to the economic growth of the country. The basic value-added tax rate in Ukraine is 20%, which roughly coincides with the EU countries, but does not take into account the relatively low level of purchasing power of the population in the country. The concept of reforming the value-added tax system in Ukraine provides for the creation of differentiated tax rates depending on the group of goods and services – the object of taxation on the basis of the elasticity of their demand for income, as well as the abolition of the preferential rate of 14% for operations for the sale of agricultural products. The main goal of such reform of the value-added tax in Ukraine is to reduce the tax burden for low-income taxpayers while minimizing the reduction of tax revenues to the state budget of Ukraine.

Tax regulation of the Russian Federation health resorts as a sustainable development factor

Ensuring the health of the population and promoting universal well-being is a priority goal for all mankind. It is confirmed by national projects and interstate programs in the field of sustainable development. A special role in the issue of universal health coverage is played by the services of health resort organizations (HRO). HRO play an important role in ensuring the sustainable development of the Russian industrial territories, contributing to the achievement of good health, well-being and economic activity of the population. The development of HRO in Russia faces a number of problems. One of the most ones is improving the tax policy in the health resort industry. Despite the relevance, this issue is very poorly studied. That is why it is necessary to use adequate taxation regulatory mechanisms. Analysis of the economic activity results of a number of HRO allowed concluding that most of them are unprofitable. The actual tax burden is much higher than recommended by the fiscal authorities. The purpose of the study was to analyze the tax regulation in the health resort sphere and to develop tax regulation methods that contribute to achieving the goal of sustainable development of the state in the field of health. The results obtained allow us to draw conclusions and propose some taxation methods in the health resort sector.

Development of a State Tax Risk Management System

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

Phenomenon of Constitutional Law Regarding the Authority of Deputy Local Leaders in Local Elections (Pilkada) Results

Since the reformation era in 1998 through amendments to the 1945 Constitution, which began in 1999 to 2002, it has impacted Indonesia's state administration system's structure. The direct election system's opening in the election of the President and Vice President and the legislature to the local elections (Pilkada). Local elections (Pilkada) candidates are a package for local leaders, which fascinating to examine. In Article 18, paragraph (4) to the 1945 Constitution does not mention the Deputy local leaders, thus causing problems. When the Deputy local leaders authority is limited by the constitution, which has an impact on conflicts of authority between the local leaders and Deputy local leaders, which results in disrupted government services. This study aims to provide a solution to this phenomenon so that it finds two options, namely, first to retain the position of Deputy local leaders in the local elections with the complaint mechanism method and precise judgment of taxation, and secondly to be consistent with the state constitution, the local elections (Pilkada) is held without a Deputy local leaders candidate with his position replaced. by the local secretary.

고려 마도 1·2호선 목간을 통해 본 조(租)의 수취방식과 토지의 성격

고려 마도 1·2호선 목간을 통해 본 조(租)의 수취방식과 토지의 성격

Taxation of income of individuals: foreign practice

Relevance of research topic. At present, many of the problems that foreign countries have to solve in connection with transformation processes and affecting the financial stability of their economies are similar in nature to the problems that exist in Ukraine. Therefore, the study of foreign practice of taxation of personal income is extremely relevant. Formulation of the problem. The system of taxation of personal income in each country is a significant regulator of the relationship between the state and citizens - taxpayers. On the one hand, it provides the financial base of the state, and on the other hand, it acts as the main instrument for the implementation of its economic doctrine. Therefore, by setting the size of taxation of income of individuals, the state seeks to ensure a stable income base and influence the amount of citizens' savings in order to the optimally implement the development strategy. Analysis of recent research and publications. Theoretical principles of taxation have been developed in the works of such prominent scientists as A. Wagner, D. Keynes, A. Laffer, D. Mill, F. Nitti, D. Ricardo, and A. Smith. The study of taxation of individuals in Ukraine and other countries is carried out in the works of such domestic scientists as: V. Andrushchenko, L. Barannyk, O. Vasylyk, V. Melnyk, S. Onyshko, A. Sokolovska, L. Tarangul, V. Fedosov, L. Shablysta, S. Yuriy, I. Yakushchyk and others. Selection of unexplored parts of the general problem. Ukraine lacks experience in effective taxation of personal income. Therefore, it is advisable to deepen the study of the issues of identifying elements of the positive experience of foreign countries that have some success in this matter, and to determine whether they can be applied in the practice of taxation in Ukraine. Setting the task, the purpose of the study. The aim of the work is to identify the leading foreign experience in the taxation of personal income, systematize its positive elements, as well as develop proposals for the possibility of their implementation in Ukraine. Methodology for conducting research. Methods of system-structural analysis and synthesis, dialectical and methods of generalization, grouping, comparison and other methods became a methodological basis of the article. Presentation of the main material (results of work). The article analyzes the experience of foreign countries in the field of personal income taxation, presents the author's understanding of the possibility of its implementation in domestic tax practice. Methods of personal income taxation in different countries of the world are considered. The field of application of results. The research results can be used in the practice of taxation in the process of its improvement. Conclusions according to the article. The experience of foreign countries in the taxation of personal income is rich in useful examples. The analysis showed that the lowest income tax rates are characteristic of countries with lower economic development rates and usually without the use of progressive taxation. High - inherent in the developed due to the presence of a progressive scale of taxation, which makes it possible to transfer the tax burden of the less well-off strata of the population to more well off. Improving the system of taxation of personal income, Ukraine should take into account the fact that all foreign countries, in order to achieve greater interest of citizens in paying taxes, to establish greater social justice, differentiate their approach to tax collection depending on the amount of their income. This is a successfully proven mechanism for combating tax evasion and, accordingly, filling the budget.

Alcohol consumption and attributable harm in middle-income South-East Asian countries: Epidemiology and policy options

Background Factors and policies which potentially explain the changes in alcohol consumption and related harms from 2010 to 2017 in 11 middle-income countries in the South-East Asian region (Cambodia, Lao PDR, Indonesia, the Philippines, Malaysia, Maldives, Myanmar, Sri Lanka, Thailand, Timor-Leste, and Vietnam) were examined.Methods Using secondary data from UN agencies, we analyzed trends in alcohol consumption, alcohol-attributable deaths and the burden of disease.Results Starting from a level of consumption significantly below the global average—especially among the Muslim-majority countries (Maldives, Indonesia, and Malaysia)—the majority of the countries in this region had markedly increased their alcohol consumption along with the economic development they experienced between 2010 and 2017. In fact, five middle-income countries in this region (Vietnam, Lao PDR, Cambodia, Myanmar, and Timor-Leste) were in the top 12 countries globally based on absolute increases in adult alcohol per capita consumption (APC). The Philippines and Malaysia were the exceptions, as they had reduced their APC over this period. The majority of South-East Asian countries had parallel increasing trends in the age-standardized alcohol-attributable deaths and DALYs since 2010, in contrast to global trends. While all countries put some alcohol control policies in place, there were differences in the number and strength of the policies applied, commensurate with trends in consumption. In particular, three of the countries which were most successful in reducing consumption and harm (Malaysia, Philippines, and Sri Lanka) applied more effective tax methods based on specific taxation alone or in combination with another taxation method, applying higher taxation rates and regularly increasing them over time.Conclusion To achieve the global target and the Sustainable Development Goal in reducing alcohol consumption worldwide, middle-income countries, especially lower-middle-income countries, should employ stricter alcohol control policies, and apply an appropriate excise tax on alcohol products with regular increases to reflect inflation.

Carbon emissions reduction and financial effects of a cap and tax system on an operating supply chain in the cement sector

While the cement industry is perceived as one of the major contributors to climate change, with a 7% share of total CO2 emissions, direct taxes on emissions of these gases have been little applied to this productive sector. The present study addresses the issue of assessing the effectiveness of carbon taxation methods in encouraging sustainable cement production processes. In particular, the effect of different carbon emission prices on decisions that lead to a reduction of CO2 emissions in a representative cement supply chain, was studied. A mixed-integer linear formulation is used to describe a non-taxed base case against a case that explicitly includes carbon taxes. Computational experiments conducted on a realistic-sized instance built based on publicly available data from the cement sector, showed that environmental benefits can be attained after implementing a carbon taxation mechanism. The results indicate that with a rate between 15 US$ and 150 US$ by CO2 emitted ton over a predefined cap, will drive cleaner cement production scenarios with a reduction of emissions up to 24%, respect to a non-taxed scenario used as the base line. The proposed decision-making tool can be effectively used by any cement company that needs to better assess the trade-off between its financial objectives and the sustainability goal of carbon emissions reduction.

OPTIMIZATION OF THE TAX BURDEN OF THE ENTERPRISES: DOMESTIC AND FOREIGN EXPERIENCE

Introduction. Excessive tax burden on enterprises is a negative factor that prevents them from functioning properly and hinders their business activity. The high level of the tax burden is the emergence of the economy into the shadows, the shortfall of taxes to the budget and, as a consequence, the failure of the state to perform its functions. Thus, an important aspect of successful management is the application of tax optimization methods, taking into account certain aspects of each enterprise. Methods.The study uses generally accepted scientific methods: dialectical - to determine general approaches to research; monographic - for in-depth study of individual social phenomena; scientific knowledge - to determine a certain "perspective" of research as an assumption about the most important for the study of the selected problem characteristics of the object; abstract and logical - in order to return from the formulated scientific abstractions again to the study of the concrete and the formulation of the necessary conditions for its further existence and development in a logical sequence; scientific generalization - to summarize scientific facts and results based on the study, as well as methods of statistical processing of information, using methods of obtaining such values and qualitative characteristics, which are not directly in the economic information of the enterprise under study. Results. The article considers the level of tax burden on domestic and foreign enterprises in view of statistical information. The main ways to reduce tax liabilities, features and consequences of their application are indicated. It is necessary to apply a set of existing methods of taxation to effectively optimize taxes, constantly adapting them to the specifics of the enterprise. Discussion. Existing ways to reduce the tax burden need to be reviewed and improved, taking into account frequent changes in domestic tax legislation. The main areas of improvement of the current taxation system in the future should be: moderate reduction and uniform distribution of the tax burden between taxpayers depending on the type of activity; strengthening the effectiveness of tax control over the level of production costs; creating conditions for intensification of investment and innovation processes in priority sectors of the economy; ensuring control over the formation and use of financial resources mobilized as a result of the application of tax benefits; minimization of tax administration costs; as well as optimizing the rates of various taxes and their harmonization with European standards.

China's Environmental Tax Aggravates Cities’ Affluence Disparities

Cities are at the frontier of combating environmental pollution and climate change, thus support from cities is crucial for successful enforcement of environmental policy. To mitigate environmental problems, China introduced at provincial level the Environmental Protection Tax Law in 2018. Yet the resulting economic burden on cities with significantly different affluence levels remains unknown. The extent of the economic impacts is likely to affect cities’ support and public acceptability. This study quantifies the economic burden of urban households from taxation of fine particles (PM2.5) for 200 cities nationwide from a “consumer” perspective, accounting for PM2.5 emissions along the entire supply chain. Calculations are based on a Multi-Regional Input-Output (MRIO) analysis, the official tax calculation method and urban household consumption data from China’s statistical yearbooks. We find that the current taxation method intensifies economic inequality between cities nationally and within each province, with some the richest cities having lower tax intensities than some of the poorest cities. This is due to the fact that taxes are collected based on production-based emissions rather than consumption-based emissions, and that cities with very different affluence levels within a province bear the same tax rate, and that emission intensities in several less affluent cities are relatively high. If the tax could be levied based on consumption-based emissions of each city, with tax rates determined based on cities’ affluence levels and with tax revenues used to support emission control, intercity economic inequality could be reduced. Our work provides quantitative evidence to improve the environmental tax and can serve as the knowledge base for coordinated intercity policy.

ОСОБЕННОСТИ ФОРМИРОВАНИЯ ЗАЩИТНЫХ НАСАЖДЕНИЙ ИЗ БЕРЁЗЫ ПОВИСЛОЙ В ЦЕНТРАЛЬНОЙ ЛЕСОСТЕПИ РОССИИ

Negative natural phenomena, erosive processes in agroforestry of the European part of Russia are stabilized using protective forest stands. When creating artificial linear plantations, it is necessary to take into account their silvicultural and reclamation properties. The most efficient are stands with the participation of fast-growing species. Using taxation methods, we studied the growth of tree species (drooping birch) in the age dynamics in various soil conditions and depending on forest cultural, agrotechnical methods of creation. More significant biometric growth indicators are observed in field-protecting forest strips 7.5-10.0 m wide with a plant density of 4-5 thousand trunks per 1 ha, where a highly efficient blown structure is formed. In narrow protective stands with the participation of birch, the biometric growth indicators (diameter, height) have a higher value (1.4-1.6 times) compared with forest reclamation objects, where the width exceeds 50 % or more in the compared variants. Pure horticultural forest strips are most effective when placing seats 4.0 × 4.0 m. In artificial middle-aged stands, growth rates are 12.0-26.8 % higher on chernozem typical in comparison with other soil conditions. The intervals of ameliorative influence on the landscape of protective planting systems were determined. To optimize agro-territories in the forest-steppe conditions, shelterbelts should occupy an area of at least 3.13 % from arable land. Protective planting systems, where optimal conditions for the growth of rocks are combined, and the placement parameters in the landscape make it possible to have biologically stable ecosystems with a high reclamation effect.

Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries

Due to the numerous factors that can influence the impact of the tax system and redistribution, there is no single correct answer to the question of which composition of economic policy instruments needs to be applied to achieve a desired redistributive effect. The general aim of the study is to investigate in relation to the quantifiable parameters of income tax systems, whether the consideration of the aspects of fairness and justice does have an excessively negative effect on the simplicity of tax systems. The study investigates the possibilities of simplifying the personal income tax system’s composition in some Central and Eastern European countries, while tax burden curves of the system remain as constant as possible. To this end, the study sets up a theoretical, simplified tax model, the parameters of which are determined by a computer program, in order to generate tax burden curves corresponding most closely to the curves of the real tax system. Based on the analysis, it can be established that the theoretical system – in some cases with restrictions – provides a good approximation to the tax burden curves of the investigated countries. The chosen simple model has a good degree of approximation to a real system that does not have significant breakpoints in its tax burden curves, nor does it use a taxation method that fundamentally modifies the system (e.g., splitting). Practical examples help to understand that a complex personal income tax system in a given country is not necessarily the only possible solution to achieve a given tax burden curve, the function may be reproduced with a good approximation constructed from simpler basic elements.