Trade costs and the choice of international commodity tax base revisited: The role of transboundary pollution

2018 ◽  
Vol 15 (4) ◽  
pp. 361-383
Author(s):  
Tsaur‐Chin Wu
Keyword(s):  
Trade Costs ◽  
Transboundary Pollution ◽  
Tax Base ◽  
International Commodity ◽  
Commodity Tax

scholarly journals Development and Role of the Subsistence Minimum in the Payrolls Legislation in Slovakia from year 1993

2021 ◽  
Vol 129 ◽  
pp. 09011
Author(s):  
Zuzana Kubaščíková ◽  
Zuzana Juhaszová ◽  
Miloš Tumpach ◽  
Renáta Stanley
Keyword(s):  
Slovak Republic ◽  
Value Added ◽  
Subsistence Level ◽  
Tax Base ◽  
National Regulation ◽  
Subsistence Minimum ◽  
History Of ◽  
Constructive Criticism ◽  
The Given

Research background: The subsistence minimum category is used in the Slovak Republic in determining several wage and tax categories. In this paper I analyze whether the set standard of living is sufficient with regard to the development of the average wage since 1993 to the present day. Subsequently, the quantities that are based on the subsistence level - non-taxable amounts of the taxpayers’ tax base are also analyzed. The results of the analysis show that the distance between the subsistence level and the level of non-taxable parts has gradually increased. The topic of payrolls and related wage variables is a complex and ever-changing topic. Not many authors in Slovakia pay attention to it, and due to constant changes in the given area, the findings of publications and papers is also limited. Purpose of the article: This paper deals with general theoretical, legal and historical starting points and links between non-taxable parts and the subsistence minimum. The paper presents a cross-section of the history of the application of non-taxable parts in the Slovak Republic. Methods: The method used in the paper is that of hypotheses determination and testing. Findings & Value added: This paper also analyzes the state of national regulation and development trends in the area. In addition to constructive criticism, the article also contains suggestions for improving the current situation.

scholarly journals ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER

2018 ◽  
pp. 69-79
Author(s):  
Fedir TKACHYK ◽  
Inna HUTSUL ◽  
Anastasiia ZINKEVYCH
Keyword(s):  
Alcoholic Beverages ◽  
Tax Rates ◽  
Tax Base ◽  
The Sustainable Development ◽  
Excise Tax ◽  
Excise Duty ◽  
Alcoholic Drinks ◽  
Effective Instrument

Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.

Trade costs and the role of international trade intermediaries

2018 ◽  
pp. 337-367 ◽  
Author(s):  
Bernardo S. Blum ◽  
Sebastian Claro ◽  
Ignatius J. Horstmann
Keyword(s):  
International Trade ◽  
Trade Costs

MEASURING TRADE COSTS FROM RELATIVE PRICES: THE ROLE OF LOCATION AND GOODS CHARACTERISTICS

2014 ◽  
Vol 59 (05) ◽  
pp. 1450041
Author(s):  
IN HUH ◽  
INKOO LEE
Keyword(s):  
Geographic Distance ◽  
Trade Costs ◽  
Trade Barriers ◽  
Trade Cost ◽  
Relative Prices ◽  
Economic Determinants

This paper estimates the trade costs from international relative prices, and studies the economic determinants of implied trade costs. We find that the magnitude of trade costs depends on the characteristics of both the type of good and set of locations under examination. In particular, it is found that higher non-traded input share and trade barriers, and lower tradability of goods lead to a larger trade cost, as does a lower proximity of geographic distance between locations.

Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base

2005 ◽  
Vol 12 (3) ◽  
pp. 281-300 ◽  
Author(s):  
Andreas HaufLer ◽  
Guttorm Schjelderup ◽  
Frank Stähler
Keyword(s):  
Imperfect Competition ◽  
Tax Base ◽  
Commodity Tax

scholarly journals The Role of Trade Costs in the Russian-Paraguayan Trade Relations

2019 ◽  
Vol 1 (2) ◽  
pp. 5
Author(s):  
Valeriia S. Ryzhkova ◽  
Alexandra G. Koval
Keyword(s):  
Latin American ◽  
Bilateral Trade ◽  
Trade Costs ◽  
Cultural Barriers ◽  
Export Diversification ◽  
Policy Makers ◽  
Trade Relations ◽  
Mutual Interest ◽  
Latin American Countries

The changed geopolitical situation and deterioration of Russia-West relations has induced the expansion of trade and economic cooperation between Russia and Latin American countries. Currently, Paraguay is explicitly showing its readiness to strengthen recently built trade relations with Russia. In order to fuel their increased mutual interest, it is crucial to struggle with impediments that hinder the trade between them. The export potential assessments demonstrate that Russia and Paraguay indeed have potential to intensify bilateral trade, even though the opportunities for export diversification are quite limited. The authors conduct a survey to identify the major trade costs and their role in the development of the Russian-Paraguayan trade relations. The survey findings reveal that transportation and logistics costs significantly impede the exports of both countries as well as information-related obstacles represent the top concern for Russian export companies, while non-tariff measures, language and cultural barriers are relevant for Paraguayan firms. In order to intensify the Russian-Paraguayan commercial relations, the policy makers could deal with these barriers via a higher exchange of market information through different institutional channels.

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