Tax Control: Theory and Practice

2015 ◽  
Vol 3 (5) ◽  
pp. 14-16
Author(s):  
Жураев ◽  
A. Zhuraev
Keyword(s):  
Control Theory ◽  
Theory And Practice ◽  
Tax Administration ◽  
True State ◽  
Business Entities

The paper discusses some theoretical and practical aspects of tax control, which is considered to be one of the key elements of the tax administration. Also examined are several cases, where business entities deliberately misrepresented the true state of their affairs to the tax authorities in order to evade payment of certain types of taxes.

scholarly journals Tourist tax administration in the fiscal target system for hospitality businesses

2021 ◽  
Vol 10 (1) ◽  
pp. 1-11
Author(s):  
Liudmyla Bovsh ◽  
Alla Okhrimenko ◽  
Margarita Boiko ◽  
Sandeep Kumar Gupta
Keyword(s):  
Target System ◽  
Tax Administration ◽  
Fiscal Discipline ◽  
Administration System ◽  
Social Challenges ◽  
Lack Of Information ◽  
Tourist Flows ◽  
Budgetary Resource ◽  
Business Entities ◽  
Tourism Potential

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.

Debating points of accounting to reflect escrow account transactions by the developer organization

2021 ◽  
Vol 22 (4) ◽  
pp. 438-458
Author(s):  
Margarita F. SAFONOVA ◽  
Yuliya V. MARCHENKO
Keyword(s):  
Analytical Methods ◽  
Balance Sheet ◽  
Theory And Practice ◽  
Housing Construction ◽  
Project Financing ◽  
Practical Applications ◽  
Construction Companies ◽  
Business Entities ◽  
The Way

Subject. This article discusses the issues of reflection of information on settlements with equity construction investors both on off-balance and balance sheet accounts of the developer. Objectives. The article aims to determine the extent of the transition to project financing of housing construction using escrow accounts, explore options for accounting for incoming funds of equity construction investors, and develop a methodology that helps avoid tampering with the balance sheet total of developers. Methods. For the study, we used induction, deduction, analysis, synthesis, and the calculation and graphic, monographic, and accounting and analytical methods. Results. In some cases, the findings have revealed significant discrepancies the way funds available to escrow accounts get accounted for. An analysis of the causes of these deviations confirms the need to develop an off-balance sheet accounting methodology. Conclusions and Relevance. The updated methodology is structured in such a way that the investors' funds are accounted by the developer in one account, another account is used for settlements with the equity construction investors, and the funds placed by the bank on the escrow accounts are reflected in the off-balance sheet of the developer, without misrepresenting the balance sheet total. The results can be used in the theory and practice of construction companies in the process of accounting and reporting by business entities of various forms of ownership, as well as for further scientific developments and practical applications.

Guidelines for contributors

2002 ◽  
Vol 3 (3) ◽  
pp. 25-25
Author(s):  
Sue Millward
Keyword(s):  
British Journal ◽  
Clinical Practice ◽  
Control Theory ◽  
Infection Control ◽  
Scientific Research ◽  
Theory And Practice ◽  
Research Education ◽  
Exclusive Right

The editors welcome papers that contribute towards the development and understanding of infection control theory and practice. Manuscripts up to 3,000 words that address issues of infection control clinical practice, scientific research, education and management are encouraged. Short papers of between 1.000 and 2,000 words and correspondence (up to a maximum of 300 words) are also welcomed. The British Journal of Infection Control cannot consider articles submitted elsewhere and their exclusive right to the manuscript should be stated in an accompanying letter. Contributors will be asked to assign copyright to the ICNA.

scholarly journals Optimization in Control Theory and Practice

1969 ◽  
Vol 36 (2) ◽  
pp. 383-383 ◽  
Author(s):  
I. Gumowski ◽  
C. Mira ◽  
A. E. Pearson
Keyword(s):  
Control Theory ◽  
Theory And Practice
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