MECHANISMS FOR EXPORTING THE STATE SALES TAX BURDEN IN THE ABSENCE OF FEDERAL DEDUCTIBILITY

1991 ◽  
Vol 44 (3) ◽  
pp. 297-310
Author(s):  
STEPHEN H. POLLOCK
Keyword(s):  
The State ◽  
Sales Tax ◽  
Tax Burden

EFFICIENCY OF THE STATE FISCAL POLICY

2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Laffer Curve ◽  
State Fiscal Policy

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.

scholarly journals Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India

2018 ◽  
Vol 13 (1) ◽  
pp. 21-48
Author(s):  
Sacchidananda Mukherjee ◽  
R. Kavita Rao
Keyword(s):  
Value Added ◽  
Jel Classification ◽  
The State ◽  
Sales Tax ◽  
Value Added Tax ◽  
Taxation System

Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under the taxation system is a challenge often faced by tax administrators, and it is in this regard that the present study explores the factors which influence the decision of unincorporated enterprises to register with the state value added tax (VAT)/sales tax authority across states in India. This analysis is limited to the decision regarding registration. It is not necessary that enterprises that are registered pay taxes and/or file returns—however, the process of registration does provide some information to the tax department for follow ups. The study throws up some interesting results for policymakers and tax administrators. JEL Classification: H25, H32, H26, L53

scholarly journals ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA PT PELABUHAN INDONESIA III Cabang Benoa)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Agista Ayu Aksari
Keyword(s):  
Data Analysis ◽  
Value Added ◽  
The State ◽  
Assessment System ◽  
Sales Tax ◽  
Value Added Tax ◽  
Self Assessment ◽  
A Value ◽  
The Difference

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate. DOI 10.5281/zenodo.1214932

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

What is New York’s Amazon Tax on Internet Commerce?

2012 ◽  
pp. 306-318
Author(s):  
James G.S. Yang
Keyword(s):  
New York ◽  
Web Site ◽  
New York State ◽  
The State ◽  
Sales Tax ◽  
Tax Law ◽  
Online Retailer ◽  
Internet Commerce ◽  
York State ◽  
Physical Presence

This paper examines internet commerce taxation. It concerns who is responsible for collecting sales tax - the seller or the buyer, which depends on nexus between the seller and the state. If there is a nexus, it is the seller’s responsibility; otherwise, it is the buyer’s duty. Nexus further depends on physical presence. However, in today’s e-business, the concept of physical presence has changed. Effective June 1, 2008, New York State enacted the so called “Amazon Tax Law” that an out-of-state online retailer is presumed to have nexus with New York State if it enters into a contract with an affiliate in the state to engage in soliciting businesses in the state by means of web site linkage for an annual gross receipts of more than $10,000. As such, the online retailer is required to collect sales tax from the in-state buyer. The concept of physical presence has been extended from employee or office to web site connection. This paper examines its impact.

Taxes

2020 ◽  
pp. 146-163
Author(s):  
Kenneth P. Miller
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Burden ◽  
Government Programs ◽  
Tax System ◽  
Revenue Source ◽  
Adequate Funding ◽  
State Tax

This chapter places Texas and California on the national spectrum of state tax policy and shows how they occupy opposite poles. Texas has maintained a low overall tax burden and is one of a small number of states that has steadfastly refused to adopt an income tax. Advocates of the Texas tax system argue that it protects personal freedom, promotes economic growth, and provides the state a crucial advantage in attracting new residents and businesses. Critics say the system is regressive and fails to produce adequate funding for government programs. By comparison, California has embraced a far higher tax burden and a progressive tax structure. Its largest revenue source, the personal income tax, is the highest in the nation. Advocates say California’s tax system generates needed funding for government programs and appropriately shifts the tax burden to those most able to pay, while critics say these taxes are excessive and help drive residents and businesses out of the state.

What is New York’s Amazon Tax on Internet Commerce?

2011 ◽  
Vol 7 (4) ◽  
pp. 50-61
Author(s):  
James G.S. Yang
Keyword(s):  
New York ◽  
Web Site ◽  
New York State ◽  
The State ◽  
Sales Tax ◽  
Tax Law ◽  
Online Retailer ◽  
Internet Commerce ◽  
York State ◽  
Physical Presence

This paper examines internet commerce taxation. It concerns who is responsible for collecting sales tax - the seller or the buyer, which depends on nexus between the seller and the state. If there is a nexus, it is the seller’s responsibility; otherwise, it is the buyer’s duty. Nexus further depends on physical presence. However, in today’s e-business, the concept of physical presence has changed. Effective June 1, 2008, New York State enacted the so called “Amazon Tax Law” that an out-of-state online retailer is presumed to have nexus with New York State if it enters into a contract with an affiliate in the state to engage in soliciting businesses in the state by means of web site linkage for an annual gross receipts of more than $10,000. As such, the online retailer is required to collect sales tax from the in-state buyer. The concept of physical presence has been extended from employee or office to web site connection. This paper examines its impact.

scholarly journals Tax Remission and Tax Burden in Rural Lower Burma during the Economic Crisis of the Early 1930s

1999 ◽  
Vol 33 (2) ◽  
pp. 383-403 ◽  
Author(s):  
Ian Brown
Keyword(s):  
Southeast Asia ◽  
Economic Crisis ◽  
Rural Population ◽  
Moral Economy ◽  
The State ◽  
Rural Populations ◽  
Tax Burden ◽  
Starting Point ◽  
Late Nineteenth ◽  
Identity Cards

In the late 1970s, a modest scholarly clash took place between James C. Scott and Michael Adas over the extent to which, if at all, the British administration in Burma had granted tax remissions to the rural population of the province during the economic crisis of the early 1930s. This formed an important part of their wider debate on the causes of the major rebellion—the Hsaya San rebellion—which erupted in Lower Burma in the closing days of 1930. First into the arena was Scott, in The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia, published in 1976. On this issue, Scott's starting point was the observation that the colonial world of the late nineteenth and early twentieth centuries saw a very marked increase in the capacity of the state to extract tax revenues from rural populations. The decisive strength of colonial administrations in this respect lay in paperwork, in ‘the inexorable progress of cadastral surveys, settlement reports for land revenue, censuses, the issuance of land titles and licences, identity cards, tax rolls and receipts . . .’, in other words, in the creation of ‘nets of finer and finer official weave’ that trapped rural taxpayers with increasing thoroughness.

Shoppers’ Perceptions of the State Sales Tax Holiday: A Case Study from Texas

2007 ◽  
Vol 22 (2) ◽  
pp. 45-56 ◽  
Author(s):  
John W. Mogab ◽  
Michael J. Pisani
Keyword(s):  
The State ◽  
Sales Tax ◽  
Tax Holiday
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