Taxation Research Articles

MODERN PROBLEMS OF TAXATION OF LEGAL ENTITIES AND FUTURE OPPORTUNITIES OF TAX REGULATION

This study analyzes the current taxation system in Russia, reveals the main sources of tax revenue to the countrys budget, lists successful projects of the Federal Tax Service of Russia, implemented recently and bringing additional profit to the consolidated budget. At the same time, the author also identifies the basic shortcomings and shortcomings in the modern taxation system in Russia, separately noting the fact that in Russia accruals differ significantly from revenues, and therefore there is an increase in economic crimes in the country. In addition, this work notes the need to develop measures aimed at minimizing taxes for small and medium-sized businesses or switching to a single tax with exemption from it for newly created organizations for the first three years. In the article, the author notes the need to create a simplified taxation system not only for small and medium-sized businesses, in particular at the regional level, but also for the entire population of the country. At the end of the study, conclusions and a number of recommendations are provided aimed at improving the effectiveness of the implementation of the main functions of the taxes studied here.

Comparative Study of the Use of Tax Management Information Systems between Zanzibar and Tanzania Mainland

ax Management Information Systems (MIS) are crucial for efficient tax administration, enhancing efficiency, transparency, and governance. This study aimed to compare the use of Tax MIS in Tanzania mainland and Zanzibar, focusing on the Integrated Tax Administration System (ITAS) and Integrated Tax Administration System (ITAX), respectively. The study's goals were to identify key factors facilitating effective Tax MIS use and to improve its usage in Zanzibar. Using a mixed comparative descriptive design based on the Technology-Organization-Environment framework, data were collected from 108 participants through questionnaires and interviews. Descriptive analysis was performed using SPSS for quantitative data and thematic analysis for qualitative data. Key findings indicated that system availability, compatibility, and top management support are essential for effective Tax MIS use. However, significant differences were observed between Zanzibar and Tanzania mainland, with Zanzibar's Tax MIS still in its early stages, lacking full automation in some processes. To improve the usage of Tax MIS in Zanzibar, the existing process should be redesigned and integrated into the system, the management should encourage their staff in using the system by being champion users and providing training and incentives. In addition, the Tax MIS infrastructure should be improved.

Tax colletion and the use of ICT through the referenced payment: the perspective of taxpayers in Texcoco, State of Mexico, in 2019

In Mexico, the Tax Administration has committed to the use of Information and Communication Technologies (ICT) to avoid tax evasion and avoidance, which is why the Mexican government has proposed an information system to comply with tax obligations. This work aimed to evaluate the advantages and disadvantages of a new system called Referenced Payment. 110 taxpayers in the municipality of Texcoco, State of Mexico, were surveyed through directed sampling. The type of research was basic and the research approach was mixed and descriptive. SPSS software version 15.0 for Windows was used to systematize and analyze the data collected in the surveys. The results show a positive acceptance by taxpayers despite being a system that changed the way in which, for many decades, calculations and payments had been made to the treasury in Mexico.

An Empirical Analysis on the Effect of Taxpayers' Educational Level and Marital Status Factor on Their Attitudes and Behaviors Towards Taxes

The primary source of funding for government expenditures is taxation. For this reason, it is crucial to understand what influences taxpayers' attitudes and behaviors about taxes and tax evasion. The reasons why taxpayers pay taxes or why they do not pay taxes can be brought to the desired level with the help of measures to be taken by the tax administration with the correct determination of these factors. This study is discussed within the framework of the positive or negative effects of taxpayers' personal situations on their attitudes and behaviours towards taxes. In this context, the attitudes and behaviours of taxpayers towards taxes are affected by many demographic variables. The study includes the findings of the research conducted by face-to-face surveys with 525 taxpayers operating in Istanbul. In this context, various analyses were applied with T-tests and ANOVA tests by taking into account the factors of education level and marital status of taxpayers. According to the findings of the study, it is concluded that marital status is a significant demographic variable regarding attitudes and behaviours towards taxes. Additionally, various differences have been identified in the attitudes and behaviours of taxpayers towards taxes in terms of educational level.

PPH 21 Tax Calculation Application for Permanent Employees at The Bandung Regency Fire Service

This study aims to create a software application that can accurately compute PPh 21 (income tax) for full-time employees at the Bandung Regency Fire Department. The development process will utilize an Object-Oriented Analysis and Design (OOAD) System Development approach. The primary aim of this study is to mechanize the computation of PPh 21 in compliance with relevant tax statutes while streamlining tax and payroll administration at the organization. The development methodology comprises five primary phases: requirements analysis, system design, implementation, testing, and assessment. During the requirements analysis phase, data is gathered through interviews, observations, and literature research to comprehend the system's functional and non-functional requirements. The system design step entails developing a system architectural design that includes class, use case, and interaction diagrams to guarantee that the system fulfills the given requirements. Implementation involves creating program code based on the design and integrating system components. The testing phase encompasses unit, integration, system, and acceptance testing to verify that the system operates as intended and is error-free. The evaluation phase incorporates the participation of end users to gather input on the system's usability, efficiency, and precision and introduce enhancements prior to its complete implementation. The research findings demonstrate that using this internet-based application can enhance the effectiveness and precision of tax computations, mitigate the likelihood of data loss, and facilitate heightened job efficiency at the Bandung Regency Fire Department. This application is anticipated to favorably impact tax and payroll management at the agency while also enhancing the quality of public services through digitalization and technological innovation.

Macroeconomic regulators of functioning of agro-industrial complex of the Republic of Kazakhstan: key directions

The goal is to develop effective tools for macroeconomic policy for the innovative development of AIC of the republic. Methods – abstract-logical, economic-statistical, system approach, comparative analysis. Results - the article shows the role of agro-industrial complex in achieving strategic goals: ensuring food security, increasing export potential, increasing the competitiveness of market entities on domestic and foreign markets. The evolution of agricultural industry in economically developed countries is considered: inter-sectoral cooperation, effectiveness of specialization, cooperation, production and economic ties during integration. The features of agro-industrial production and the key problems of its development are presented. The main factors constraining the strengthening of innovation and investment orientation of enterprises in the system of measures aimed to achieve full use of limited resources have been identified. Ways to form macroeconomic environment are proposed - necessary condition for stimulating entrepreneurial activity. The place and importance of total expenditures in solving the assigned tasks, the state budget deficit and methods of financing, methods of regulating banking, new monetary policy, tax and insurance systems and directions for their improvement, main components of transformation of agricultural sector into national innovation system are outlined. Conclusions - the strategic course towards innovative processes in agriculture is determined by global and domestic trends, the use of the latest resource-saving technologies and their rational use, contributes to stable increase in the level of domestic consumption, reduction in import volumes due to substitution of domestic food products. The article was written based on the research results on the project: AR19678876 “Effective system of macroeconomic instruments for state regulation of innovative development of AIC of the RK.”

재건축초과이익환수제도의 존재와 폐지의 담론

According to the management status of apartment complexes in Seoul at the end of 2023, there are 960 apartment complexes that are over 30 years old, accounting for 25.4% of the total, and the number of apartment complexes that will be over 30 years old within the next 10 years is expected to reach 57.5%. Therefore, it is expected that the controversy over reconstruction will continue in the future. However, in 2006, the Act on Recovery of Excessive Reconstruction Profits came into effect, and the Reconstruction Excessive Profits Recovery System, which recovers up to 50% of development profits resulting from reconstruction, has consistently raised unconstitutional claims regarding infringement of property rights, violation of the principle of equality, and double taxation. It has been done. Under this background, the National Assembly proposed on June 5, 2024, the 'Abolition of the Act on the Recovery of Reconstruction Excess Profits', which would abolish the recovery of excess profits from reconstruction. Recently, the Minister of Land, Infrastructure and Transport also stated his position that the comprehensive real estate tax and reconstruction excess profit recovery system should be abolished. Therefore, this study examines the theoretical discourse on the maintenance or abolition of the reconstruction tax profit recovery system, which is the subject of controversy.

ECONOMIC AND LEGAL ASPECTS OF PROVIDING INNOVATIVE DEVELOPMENT OF THE ECONOMY IN THE CONDITIONS OF INCREASED INFLUENCE OF FACTORS OF A MILITARY NATURE: THE EXPERIENCE OF UKRAINE AND THE COUNTRIES OF CENTRAL AND EASTERN EUROPE

The purpose of the article is to analyze the state of innovative development of the economy of Ukraine and the countries of Central and Eastern Europe and to identify the problems of its provision in the conditions of martial law. The results of the study prove that factors of a military nature have an ambiguous effect on stimulating the innovative development of the country's economy. It has been established that economic evolution through innovation is a prerequisite for strengthening its competitiveness in countering modern challenges and threats. The results of the empirical study made it possible to find out that during the large-scale aggression of Russia on the territory of Ukraine in 2022, a decrease in the level of innovative economic development was also observed in the countries of Central and Eastern Europe. It was established that in 2023, the countries of the analyzed group managed to increase the indicators of innovative activity of business entities and the parameters of the innovative development of the economy. Important problems in ensuring economic progress through innovative activity have been identified: (1) shortcomings of the legislation regulating the innovation sphere; (2) lack of formation of a unified innovation infrastructure; (3) significant tax burden; (4) lack of an effective system of taxation and provision of tax benefits and preferences; (5) lack of effective investment mechanisms in the field of innovation; (6) low level of technological capacity of production facilities; (7) imperfection of the education system; (8) low level of financing of research activities; (9) focus on the export of raw materials and dependence on high-tech imports. In order to ensure sustainable innovative development of the country's economy, it is necessary to create appropriate conditions for the development of innovative potential, activate the creation of cross-border innovation clusters, and strengthen the country's investment attractiveness.

Comparative Studies of Tax Administration on Transfer Pricing

Abstract Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing practices of Australia, the United Kingdom, the United States, China, Japan, Singapore, and South Africa. This research adopts a qualitative approach using literature review and descriptive statistics from the countries included in the study sample. The findings of this study indicate ten considerations for reconstructing transfer pricing administration: tax authorities should have relevant and reliable comparable data, collaborate with other entities to acquire comparable databases, optimally utilize the Automatic Exchange of Information for Country by Country Reports, leverage technology, enhance the skills of the tax authority and taxpayer personnel, establish an Alternative Dispute Resolution, consider using profit split method, promptly resolve transfer pricing issues and disclose Advance Pricing Agreement data, implement safe harbor rules, and educate taxpayers on transfer pricing regulations. Keywords: tax administration, tax avoidance, transfer pricing. Abstrak Praktik transfer pricing dilakukan untuk penghindaran pajak dengan pergeseran laba melalui transanksi dengan pihak yang memiliki hubungan istimewa. Penelitian ini bertujuan untuk memberikan rekomendasi administrasi pajak atas transfer pricing di Indonesia dengan melihat praktik transfer pricing yang dilakukan Negara Australia, Inggris, Amerika, Cina, Jepang, Singapura, Afrika Selatan. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan studi literatur dan statistik deskriptif dari negara-negara yang dijadikan sampel penelitian. Hasil dari penelitian ini menunjukan 10 pertimbangan dalam rekonstruksi administrasi transfer pricing yaitu otoritas pajak harus memiliki data pembanding yang relevan dan handal, menjalin kerjasama dengan entitas lain dalam perolehan database pembanding, memanfaatkan secara optimum Automatic Exchange of Information untuk Country by Country Report, memanfaatkan teknologi, meningkatkan keterampilan sumber daya manusia otoritas pajak dan wajib pajak, memiliki Alternative Dispute Resolution, mempertimbangkan penggunaan metode transfer pricing profit split, penyelesaian segera masalah transfer pricing dan mengungkapkan data Advance Pricing Agreement, menerapkan safe harbour dan mengedukasi pengetahuan wajib pajak atas aturan transfer pricing. Kata kunci: administrasi pajak, tax avoidance, transfer pricing

Pengaruh Implementasi PP No. 55 Tahun 2022, Pemahaman Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

This study aims to determine the effect of the implementation of PP No. 55 year 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance with financial conditions as a moderatng variable. The type of research used in this research is quantitative research using primary data through questonnaires. The population of this study is MSME taxpayers who finance at BSI KCP Tangerang Cikupa. the sampling technique used purposive sampling, with a total sample of 450 respondents. Data analysis method using partial least square (PLS), using SmartPLS 3 software. Research results simultaneously implementation of PP No. 55 of 2022, understanding of taxation and modernization of the taz administration system for MSME taxpayer compliance. The results of the partial implementation of PP No. 55 of 2022 has no effect on MSME taxpayer compliance, while understanding of taxation, modernization of tax administration and financial conditions has a positive and significant effect on MSME taxpayer compliance. The tst results with the moderating variable show that financial conditions do not strengthen the effect of implementation PP No. 55 of 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance.

Bukovyna as part of the Austro-Hungarian Empire and its socio-economic development on the eve of rail way construction

This article examines how the socio-economic conditions in Bukovyna influenced the formation and development of the railway network in the region. It explores whether these processes aligned with the global trends of the time. Based on the analysis of scientific literature, memoirs, and archival materials, it was found that the topic of the formation and functioning of the railway network in Bukovyna had not been systematically studied. It was revealed that the Austrian authorities, by turning Bukovyna into an internal colony of the Habsburg Empire, kept the region in the position of a raw material appendage and a market for the industry of the empire's central provinces. The tariff, customs, credit, and tax systems introduced by the imperial government supported this process, acting in the interests of Austro-Hungarian capital. The development of the railway network was aimed at ensuring the economic interests of the empire, which affected the socio-economic development of Bukovyna. In particular, the construction of railways improved the transport infrastructure, leading to increased trade and higher volumes of raw material and goods transportation. However, this development had a dual nature. On one hand, it promoted economic growth and modernization of the region, but on the other hand, it intensified Bukovyna's dependence on the central provinces of the empire, limiting its economic autonomy and the development of local industry. The article also analyzes the impact of railway construction on the social aspects of life in Bukovyna. The railway became an important factor in migration, contributing to urbanization and the growth of the working class. However, at the same time, social tensions increased due to the unequal distribution of economic benefits and the intensification of local population exploitation. The conclusions of the article emphasize the need for further research to fully understand the impact of railway development on Bukovyna in the context of the Austro-Hungarian Empire and to compare these processes with similar developments in other parts of the world.

ACCOUNTING IN UKRAINE: TODAY'S CHALLENGES

The ongoing military conflict in Ukraine has inflicted significant damage on the nation’s infrastructure and economy, disrupting traditional business operations and necessitating a reevaluation of accounting standards and practices. This disruption highlights the critical role of accounting in assessing damage, supporting recovery efforts, and adapting to a rapidly changing economic environment. As such, understanding the modifications and challenges in accounting during this period is essential for ensuring business continuity and aiding national recovery. This article aims to analyze the organizational, legislative, and regulatory changes in accounting and financial reporting practices in Ukraine during the conflict. It seeks to evaluate how these adaptations address the specific needs of businesses operating under crisis conditions and contribute to sustaining economic activity during periods of instability. The study employs a combination of general scientific methods including analysis and synthesis, induction and deduction, and theoretical generalization. A comprehensive review of recent legislative acts and modifications to the Ukrainian accounting framework provides a detailed understanding of the current accounting landscape and its evolution in response to the conflict. The findings reveal significant legislative adaptations that have simplified tax systems, reduced tax rates, and introduced exemptions aimed at alleviating the burden on businesses. Additionally, the establishment of emergency-specific accounts for recording the financial impacts of the conflict has enhanced the clarity and accuracy of financial reporting. These changes have not only facilitated the immediate survival of businesses but also laid the groundwork for future economic stability and recovery. Looking forward, continuous adjustments and updates to accounting standards will be crucial as the situation in Ukraine evolves. Future research should focus on the long-term effectiveness of these adaptations and explore further modifications to support the resilience and recovery of the Ukrainian economy. The development of robust accounting practices remains a cornerstone of economic recovery and sustainability, serving as both a record of the impacts of the conflict and a foundation for rebuilding efforts. By documenting and analyzing these changes, this article contributes valuable insights into the role of accounting in crisis management and recovery, providing a resource for academics, practitioners, and policymakers involved in navigating and overcoming the challenges posed by the conflict in Ukraine.

PENGARUH KEBIJAKAN INSENTIF PAJAK, REFORMASI ADMINISTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

The aim of this research is to determine the influence of tax incentive policies, tax administration reform and tax understanding on taxpayer compliance either partially or simultaneously. The type of research used is associative research. Respondents in this research included 100 taxpayers registered at the Ilir Timur KPP, Palembang City. The data collection technique is by using and questionnaire. The data analysis method used in this research is a quantitative method. The research results show that Tax Incentive Policy, Tax Administration Reform and Tax Understanding together influence taxpayer compliance. Partially Tax Administration Reform has an effect on Taxpayer Compliance, while Tax Incentive Policy and Tax Understanding have no effect on Taxpayer Compliance.

PENGARUH TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK DI PERUSAHAAN MULTINASIONAL

Transfer pricing is a pricing method used in transactions between companies within the same group with the aim of optimizing global profits through favorable pricing agreements. This strategy is commonly used by multinational companies to reduce tax liabilities by transferring income to jurisdictions with lower tax rates, thereby potentially increasing tax aggressiveness. The investigation conducted in this study examines the correlation between transfer pricing and tax aggressiveness, focusing on PT Adaro Energy Tbk as a case study, which is a multinational energy company based in Indonesia. The main objective of this investigation is to assess transfer pricing in relation to the tax behavior of multinational companies. Using the Systematic Literature Review (SLR) methodology, this research involves compiling various journals accredited by SINTA. The findings lead to the conclusion that transfer pricing does not have a significant impact on the tax behavior of multinational companies. Consequently, the authors propose the introduction of additional variables to evaluate tax behavior in multinational companies. This discovery emphasizes the need for enhanced regulation and oversight of transfer pricing practices by tax authorities to ensure compliance and equity in the tax system.

TAX BURDEN: APPROACHES TO DETERMINATION AND THEIR INFORMATION SUPPORT

Analysis of tax burden is importantfor assessing the effectiveness of tax policy of the state, tax management of enterprises, is an indicator of the level of tax security of all economic entities and the indicator by which tax authorities carry out tax control of taxpayers. Tax burden scientists consider on the macro-(level of tax burden on the economy in general) and micro-level (the level of the load on the enterprise). At the macro level, it is advisable to determine the level of the total tax burden as the ratio of the amount of tax revenues to the consolidated budget of Ukraine and the revenues of the single social contribution to GDP, as well as the share of tax payments of the integrated budget in GDP, the proportion of social payments in GDP and the rate of growth of these indicators. Analysis of the level of tax burden in Ukraine showed that in 2022 in the conditions of Russia’s full-scale war, GDP at market prices decreased by 4.92%, and the amount of tax payments of the reduced budget increased by 9.89%. In 2020, due to the introduction of quarantine in order to prevent the spread of acute respiratory disease COVID-19 in Ukraine, the GDP growth rate was low (5,53%), and the rate of growth of tax payments was high (15,71%). At the enterprise level, the analysis can be carried out according to the indicators of the total tax burden, tax burdens on income, expenditure, on cash flows, as well as tax on all taxes paid and SSC separately. The source of information for determining the indicators is the Financial Results Report (the aggregate income report and the Cash Flow Report (by direct method). In the system of electronic administration of taxes and duties by the tax authorities, monitoring of indicators-criteria of high-risk tax burden is carried out, according to which the payers canbe included in the plan-chart of checks: the level of payment of income tax and VAT. If the indicators are below 50 and more percent of the level of payment of the relevant tax for the industry, the enterprise falls into the plan-chart of inspections. Theinformation source for determining the level of payment of taxes is the Income Tax Declaration and the VAT tax declaration. Indicators of the level of tax payments by industries are published on the website of the State Tax Service of Ukraine. Also, the tax service determines indicators-indicators of unconditional registration of taxpayers, among which is the indicator of tax burden D, which is automatically formed in the Monitoring System of risk assessment criteria (MSRAC) of the Electronic Cabinet of Taxpayers or can be calculated from the data of the turnover and balance of enterprises. Monitoring of indicators of tax burden on the part of tax authorities is of paramount importance for monitoring compliance of taxpayers with tax legislation and implementation of the tax policy of the state to fill the budget with tax revenues.In the tax management of enterprises, the analysis of tax burden indicators is intended to find out the degree of their compliance with the established limits, industry indicators in order to take timely optimization decisions and avoid checks, penalties and the need to pass the procedure of unlocking tax charges.

Transformation of the mechanism of tax regulation in order to improve the standard of living of the population

Tax regulation is a crucial factor in driving economic growth and societal cohesion by effectively balancing fiscal responsibilities and incentivizing behavior. The collection of financial resources through taxation serves the dual purpose of meeting fiscal needs and facilitating strategic goals in public financial management. In today’s context, establishing a strong connection between tax regulation and the improvement of living standards is essential. Enhancing the framework of tax regulation mechanisms can significantly impact socio-economic dynamics by ensuring taxation is adaptable to evolving circumstances. Fiscal authorities must prioritize improving the quality of tax administration and refining models for managing state tax risks. This article seeks to refine the mechanisms involved in shaping and implementing tax regulation with the aim of improving living standards. The study proposes that providing accessible and reliable information about tax policies and budget allocations can foster greater societal tax responsibility. Transparency in government spending helps alleviate concerns about the prudent use of taxpayer funds, ultimately influencing people’s livelihoods positively. Keywords: tax regulation, standard of living, tax regulation, tax policy, taxes, economic development, social stability.

Is TCR effective in reducing tax avoidance in Indonesia?

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.

Modelling the impacts of volumetric and minimum unit pricing for alcohol on social harms in Australia

AimsAlcohol pricing policies may reduce alcohol-related harms, yet little work has been done to model their effectiveness beyond health outcomes especially in Australia. We aim to estimate the impacts of four taxation and minimum unit pricing (MUP) interventions on selected social harms across sex and age subgroups in Australia. MethodsWe used econometrics and epidemiologic simulations using demand elasticity and risk measures. We modelled four policies including (A) uniform excise rates (UER) (based on alcohol units) (B) MUP $1.30 on all alcoholic beverages (C) UER + 10 % (D) MUP$ 1.50. People who consumed alcohol were classified as (a) moderate (≤ 14 Australian standard drinks (SDs) per week) (b) Hazardous (15–42 SDs per week for men and 14–35 ASDs for women) and (c) Harmful (> 42 SDs per week for men and > 35 ASDs for women). Outcomes were sickness absence, sickness presenteeism, unemployment, antisocial behaviours, and police-reported crimes. We used relative risk functions from meta-analysis, cohort study, cross-sectional survey, or attributable fractions from routine criminal records. We applied the potential impact fraction to estimate the reduction in social harms by age group and sex after implementation of pricing policies. ResultsAll four modelled pricing policies resulted in a decrease in the overall mean baseline of current alcohol consumption, primarily due to fewer people drinking harmful amounts. These policies also reduced the total number of crimes and workplace harms compared to the current taxation system. These reductions were consistent across all age and sex subgroups. Specifically, sickness absence decreased by 0.2–0.4 %, alcohol-related sickness presenteeism by 7–9 %, unemployment by 0.5–0.7 %, alcohol-related antisocial behaviours by 7.3–11.1 %, and crimes by 4–6 %. Of all the policies, the implementation of a $1.50 MUP resulted in the largest reductions across most outcome measures. ConclusionOur results highlight that alcohol pricing policies can address the burden of social harms in Australia. However, pricing policies should just form part of a comprehensive alcohol policy approach along with other proven policy measures such as bans on aggressive marketing of alcoholic products and enforcing the restrictions on the availability of alcohol through outlet density regulation or reduced hours of sale to have a more impact on social harms.

Prospects for the use of preferential taxation of individuals to achieve environmental sustainability in Russia

Within the framework of this article, the issue of achieving sustainable development goals is problematized, special attention is paid to the study of the possibilities of preferential taxation to ensure environmentally responsible behavior of individuals, as a significant facet of a proactive approach to solving environmental problems. The importance of the participation of the state and society in achieving the goal through the provision of tax preferences is emphasized. To achieve this goal, the following tasks were solved: the place of environmental responsibility in the system of general responsibility of individuals was studied; the role and methods of the state in the system of encouraging environmentally responsible behavior and consumption of the population are outlined; An assessment is made of the prospects for the use of environmental preferences in the taxation system for individuals. The study revealed that at the same time, environmental tax instruments are practically not used in Russia at the moment. Directions for the development of environmental tax preferences are proposed through the dissemination of the practice of applying zero tax rates for transport taxes, the introduction of environmental tax deductions, and the adjustment of investment tax deductions for taxes for individuals.

Foreign experience in enforcing tax liabilities

This paper is devoted to the study of foreign experience in the field of legal regulation of tax liabilities enforcement through the prism of comparing the approaches of different countries with the provisions of the tax legislation of Ukraine. The author traces the development of national legislation in recent years in the system of tax administration, which is reflected in the improvement of Ukraine's position in the Doing Business ranking, including the easing of the taxation system after the start of large-scale military aggression. The scientific study of foreign experience in the field of regulation of tax liabilities enforcement is aimed at examining various legislative and practical approaches to implementing effective mechanisms into the tax legislation of Ukraine. The author traces the development of the Republic of Georgia in terms of improving the efficiency of tax compliance. A comparative analysis of the experience of France and Ukraine regarding the procedure for collecting tax debt and the role of the tax authority in deciding on the further operation of the enterprise or its liquidation is made. The peculiarities of tax administration in the United States and approaches to tax debt repayment are identified. Innovative amendments to the tax legislation of Poland to counteract tax evasion are investigated. The author describes Italy's experience in tax administration and measures to collect tax debt. The author formulates the types of enforcement of tax liabilities in Ukraine and other countries, determines their effectiveness and consideration in the development of national legislation. The author substantiates the need to improve the national regulatory framework for ensuring the fulfilment of tax obligations by introducing new innovative approaches to improve taxpayers' tax discipline.