WHAT ARE THE STATE AND LOCAL ADMINISTRATORS DOING? NEW DEVELOPMENTS IN TAX ADMINISTRATION AUDITING AND ASSESSMENT TECHNIQUES

1974 ◽  
Vol 27 (3) ◽  
pp. 419-424
Author(s):  
JOHN A. BLACKMON
Keyword(s):  
The State ◽  
Tax Administration ◽  
New Developments ◽  
Assessment Techniques ◽  
State And Local

scholarly journals Tax policy as a component of the budget income formation system

2019 ◽  
pp. 152-160
Author(s):  
Valeriy Koroviy
Keyword(s):  
Fiscal Policy ◽  
Tax Policy ◽  
Policy Formation ◽  
The State ◽  
Educational Process ◽  
Sustainable Growth ◽  
Tax Administration ◽  
Tax Revenues ◽  
Budget Analysis ◽  
State And Local

Relevance of research topic. Tax policy provides the largest share of revenue in the consolidated budget. In modern conditions, tax policy requires continuous improvement and adaptation to changes in the model of socio-economic development. It is necessary to develop approaches to the use of tax instruments taking into account globalization trends, structural features and the state of the domestic economy. Formulation of the problem. Despite the structural transformation of the fiscal policy in recent years, the issue of seeking a balance of interests between taxpayers and government institutions remains relevant. Harmonious coordination of relevant interests in the field of taxation will maximize the amount of tax revenues to the budget. Analysis of recent research and publications. The issue of tax policy was considered by foreign ones - A. J. Auerbach, R. M. Bird, E. M. Zolt, E. Zwick, S. Knack, J. Freedman, I. Zwick - and domestic scientists - L. Lysyak, A. Mazaraki, V. Makogon, A. Nikitishin, M. Pasichnyi, A. Sokolovska, I. Chugunov and others. Selection of unexplored parts of the general problem. Further research requires the institutional framework for the tax policy formation. An important task of the state is to increase the trust of payers in fiscal policy. The aim of the article is to develop provisions to improve the effectiveness of the tools and functionality of the tax policy of the country in the formation of the revenue of the state and local budgets in the current conditions of institutional transformation of the economy. Research methodology. A systematic and comparative analysis, a logical approach and a method of scientific abstraction are used. Results of work. The analysis of the fiscal significance of tax revenues in the formation of revenues of state and local budgets. The structure of tax revenues in the context of hierarchical levels of the budget system is investigated. The factors of influence on the dynamics of tax revenues are determined. Directions for improving tax administration are proposed. Provisions for enhancing fiscal efficiency of taxes are justified. Results of work. The results of this work can be used in the development of fiscal plans and forecasts, as well as in the educational process of the economic faculties of higher educational institutions. Conclusions. Tax policy as a component of the budget revenue generation system is influenced by economic transformations and adapts to macroeconomic conditions. Tax revenues are the financial basis for the exercise of authority by participants in the budget process and the implementation of the functions and tasks assigned to them. The level of redistribution of the GDP through the budget revenues depends on the volume and priority of the tasks and functions of public institutions, the development model and social policy. Approaches to the formation of budget revenues through tax revenues should provide opportunities for improving the tax administration, the development of the state and territorial community, strengthening financial stability and creating favorable conditions for sustainable growth.

Is This the Care We Need?: An Examination of Childcare Policy in Pennsylvania

Commonwealth ◽  
2017 ◽  
Vol 19 (2) ◽  
Author(s):  
Jennie Sweet-Cushman ◽  
Ashley Harden
Keyword(s):  
United States ◽  
Child Care ◽  
Current System ◽  
The United States ◽  
The State ◽  
Federal State ◽  
Women And Politics ◽  
Richard Nixon ◽  
State And Local ◽  
Childcare Policy

For many families across Pennsylvania, child care is an ever-present concern. Since the 1970s, when Richard Nixon vetoed a national childcare program, child care has received little time in the policy spotlight. Instead, funding for child care in the United States now comes from a mixture of federal, state, and local programs that do not help all families. This article explores childcare options available to families in the state of Pennsylvania and highlights gaps in the current system. Specifically, we examine the state of child care available to families in the Commonwealth in terms of quality, accessibility, flexibility, and affordability. We also incorporate survey data from a nonrepresentative sample of registered Pennsylvania voters conducted by the Pennsylvania Center for Women and Politics. As these results support the need for improvements in the current childcare system, we discuss recommendations for the future.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Byzantine Historical Writing, 500–920

2018 ◽  
Author(s):  
Anthony Kaldellis
Keyword(s):  
Late Antiquity ◽  
The State ◽  
National Consciousness ◽  
Historical Writing ◽  
New Developments ◽  
Eastern Empire ◽  
Usable Past

This chapter describes how the timeline of Byzantine historical writing can be divided into three 140-year periods: first, from AD 500–640, the end of late antiquity, when historiography flourished in many genres; second, from 640–780, when Byzantium struggled to resist Arab conquest and few surviving texts were produced; and finally, from 780–920, an age of recovery for the state and literature, when older traditions were resynthesized and the foundations for new developments were laid. Primarily, the society of the Eastern Empire was mostly Greek speaking, Christian, and specifically Roman in its political or national consciousness. The ‘usable past’ available to historians was therefore complex, consisting of incommensurate components that defined different sites of the culture.

Sign in / Sign up

Export Citation Format

Share Document