Evaluation of the quality of the Brazilian tax system, 2015

2020 ◽  
Keyword(s):  
Tax System

Norway

2019 ◽  
pp. 211-218
Author(s):  
Knut Engedal
Keyword(s):  
Quality Of Life ◽  
Health Services ◽  
Welfare State ◽  
Family Caregivers ◽  
Residential Care ◽  
Healthcare Professionals ◽  
Tax System ◽  
People With Dementia ◽  
At Home

Norway has 5 million inhabitants, of whom 200,000 are aged above 80 years. The country is a welfare state, with a tax system covering most health services for its citizens. It is estimated that 78,000 people in Norway suffer from dementia, of whom 60% live at home and the remainder in residential care. In 2007, the first National Dementia Plan was launched (2007–2015), and the second in 2016 (2016–2020). The main goals of the two Plans are to develop services across the country to improve the care and quality of life for all people with dementia and their family caregivers, as well as increase the knowledge of dementia among healthcare professionals. In addition, the Plans also aim to improve awareness of dementia in society as a whole and to develop and implement measures to help create a more dementia-friendly society.

scholarly journals IMPROVING TAX ADMINISTRATION IMPORTANT ELEMENTS

2020 ◽  
pp. 104-110
Author(s):  
REVAZ BEGIASHVILI
Keyword(s):  
Economic Development ◽  
Significant Contribution ◽  
System Development ◽  
Tax Administration ◽  
Tax System ◽  
Effective Implementation ◽  
Bona Fide ◽  
Modern Economic ◽  
Developed World

The creation of an optimal tax system remains a challenge even in the developed world, and is a subject of constant debate and discussion among scholars as well as political and business circles. In this context, especially in the context of modern economic development in Georgia, it is important to identify and discuss one of the most important parts of the tax system - tax administration, ways to improve it and its effective implementation. In order to improve tax administration, it is important at the first stage to identify the elements that are vital for improving not only tax administration but also the overall tax system. This requires a coherent policy that ultimately will make a significant contribution to the country›s economy. Enhancing trust in tax system, constructive and trust-based dialogue, transparent procedures for conscientious (bona fide) taxpayer, as an encouragement of the “cornerstone” of the tax system, increasing efficiency of Revenue Service, developing an ascertainable and unambiguous legislation, reducing the time of tax disputes and enhancing the quality of decisions and, most importantly, raising the taxpayer’s payment culture as the part of the national self-consciousness, - this, in our opinion, is incomplete, however prioritized list of elements, that will provide a significant boost to the overall tax system and, ultimately, to the country’s economy. Taking into account the development problems of tax administration, the competent circles’ «proper interest», and our consistent and comprehensive implementation of the stressed instruments into the system development process will play an important role in establishing tax administration as a mechanism to stimulate economic development.

scholarly journals COMPARATIVE ASPECTS REGARDING THE TAXATION SYSTEM IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

InterConf ◽  
2021 ◽  
pp. 26-37
Author(s):  
Maria Hămuraru ◽  
Alina Cojocaru
Keyword(s):  
Sustainable Development ◽  
Natural Capital ◽  
Well Being ◽  
Tax System ◽  
Economic Agents ◽  
Ecological Aspects ◽  
The Republic ◽  
High Level ◽  
Taxation System

This article reveals the comparative analysis of the tax system from Denmark and Norway which, although have a progressive tax system, also have a high level of social and economic well-being. The premise for the welfare state in Denmark and Norway lies in the awareness of all economic agents, including households, that taxes and fees contribute to ensuring sustainable development. Sustainable development represents all forms and methods of socio-economic development, focused on ensuring the balance between social, economic, ecological aspects and the elements of natural capital. Furthermore, there are researched ways to bond the tax system in the Republic of Moldova to international practices in order to ensure a high level of quality of life and sustainable development.

scholarly journals Microeconomic Effects of Indirect Taxes

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Vyacheslav Bubnov ◽  
Yuliya Urazumbetova
Keyword(s):  
Supply And Demand ◽  
Entrepreneurial Activity ◽  
Tax System ◽  
Economic Agents ◽  
Production Distribution ◽  
Indirect Taxes ◽  
Entire History ◽  
Micro Level

Throughout its entire history Russian tax system has been built on the prevalence of indirect taxation. In the Russian tax system such taxes account for more than 60 % and their level and amount has a significant impact on the economy. The ratio between direct and indirect taxes is one of the indicators of the quality of the tax system. Unlike direct indirect taxes increase the formed price of products (goods, works, services), the final payer of indirect taxes is the buyer. Indirect taxes have a more complex impact on economic processes through pricing, both at the macro level and at the micro level. We defined the role of indirect taxes in the regulation of processes at the micro level, namely, the functioning of economic agents in the course of their production, distribution, consumer, and exchange activities. The research found the following microeconomic effects of indirect taxes: changes in supply and demand; deformation of the behavior of economic agents; decrease in entrepreneurial activity; the emergence of an additional factor of production. The study also showed possible consequences of the increase in the rates of indirect taxes for the country's economy.

Chile inequality debate will drive tax reform demands

2020 ◽  
Keyword(s):  
Public Services ◽  
Tax Reform ◽  
Public Spending ◽  
Tax Burden ◽  
Left Wing ◽  
Tax System ◽  
Content Type ◽  
Lock In

Significance Although both the bill’s legislative future and the amount it would raise are uncertain, it reflects ever more explicit class polarisation and anger over inequalities. Impacts Chile’s current fiscal situation will increase the salience of the efficiency of public spending and its targeting. Through its impact on the quality of public services, Chile’s low tax burden helps to lock in inequalities. The regressive nature of Chile’s tax system is likely to be exploited by left-wing candidates in the 2021 presidential race.

TOPICAL ISSUES OF IMPROVING THE QUALITY OF TAX CONTROL

2021 ◽  
Vol 5 (12) ◽  
pp. 49-57
Author(s):  
Bella B. Tokaeva ◽  
◽  
Albina B. Tokaevа ◽  
Batraz E. Bagaev ◽  
◽  
...  
Keyword(s):  
Scientific Community ◽  
Theory And Practice ◽  
Tax Collection ◽  
Tax System ◽  
Tax Legislation ◽  
Analytical Review ◽  
History Of ◽  
Taxation System ◽  
At Home

This paper based on an analytical review, the main stages of the formation of the taxation system in Russia are revealed in order to systematize knowledge about the history of the formation of taxation, which allow further understanding of the structure and principles of the functioning of the tax system in Russia. The problem of tax collection and administration and related tax theory and practice are receiving more and more attention in the scientific community both at home and abroad. The main trends of the tax legislation of 2021 are considered

scholarly journals Analysis Of Factors Affecting Individual Taxpayers In Fulfilling The Obligation To Pay Taxes

2022 ◽  
Vol 2 (3) ◽  
pp. 299-306
Author(s):  
Ari IRAWAN ◽  
Minda SEBAYANG
Keyword(s):  
Quality Of Service ◽  
Willingness To Pay ◽  
Significant Influence ◽  
Sampling Method ◽  
Tax System ◽  
Factors Affecting ◽  
Convenience Sampling

The purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. The method used in this research is convenience sampling method. The conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at KPP Pratama Medan Belawan. taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers by 40.9% and the remaining 59.1% is influenced by other factors not examined in this study.

scholarly journals Factors of Formation of Tax Behavior and Tax Culture at the National Level

2021 ◽  
Vol 8 (3) ◽  
pp. 97-104
Author(s):  
Tatiana S. Seliutina
Keyword(s):  
National Level ◽  
The State ◽  
Point Of View ◽  
Business Community ◽  
Educational Institutions ◽  
Tax System ◽  
Existing Problems ◽  
Social Sphere ◽  
National Tax

This article is devoted to issues of national tax system effectiveness and overcoming existing problems with it. Under the current conditions, taxes are the integral lever of government influence on the countrys market economy. As a result, the level of development of the national economy and the conditions in its social sphere are directly influenced by the state of the tax system. The author considers it possible to ascertain the efficiency of the tax system in the broadest sense, namely as an aggregate level of achievement, by its goals. Those goals are set in accordance with the functions of taxation. However, when they are realized, significant disparities and even narrowed interpretations of functions arise. As a result, the existing tax system is flawed and unable to achieve high operational efficiency. As one of the most important problems, the author singles out the problem of incomplete fiscal performance due to insufficient tax discipline arising from a low level of tax culture. The author offers a proprietary interpretation of the factors influencing the specific actions of tax decision makers. From the point of view of tax culture, they are divided into factions that make up the tax culture, factions formed and determined by the prevailing tax culture, and others developed under the influence of alternate circumstances. The author considers the most complete and logical understanding of tax culture to be the level of citizen awareness of the importance of taxes as a source of financing the existence of the state and the performance of its functions. With this interpretation, it is justified to assume that citizens compare the degree of decline in their levels and quality of life due to their taxes, and increases in the quality of their lives by means of the implementation of social and other public functions. The prevalence of the latter leads to increased tax disciplineand the former to its decrease. Although these assessments are always subjective, they can serve as bases for the formation of objective directions for improving the activities of tax authorities and educational institutions and, by extension, the tax discipline of citizens and the business community. The effects are economically measurable and long-term.

scholarly journals Quality of Governance and Tax Revenue Generation in West Africa: A Political Process Theory Perspective

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Fatimoh Mohammed ◽  
Keyword(s):  
Political Process ◽  
Tax Compliance ◽  
Political Stability ◽  
Tax Revenue ◽  
Tax System ◽  
Revenue Generation ◽  
Political Process Theory ◽  
Quality Of Governance ◽  
Control Of Corruption

This article examined governance quality indicators such as control of corruption, political stability, voice and accountability and GDP per capita growth on tax revenue generation. This study conducted a panel analysis on all the variables from 15 West African countries between 2009 -2018. The pull result indicated significant and positive relationship with control of corruption, political stability and tax revenue generation. Regulatory quality typified a negative and insignificant relationship; depicting the weak nature of regulatory structures towards revenue mobilization in the West African region. This study suggests digitalization of the tax system, formidable regional economic integration against illicit outflows and improvement of governance culture in order to drive tax compliance and revenue mobilization. Future research should consider the relationship between tax revenue generation and variables such as tax payers’ confidence and tax system digitalization. KEYWORDS: quality of governance; tax revenue generation; GDP per capita growth; illicit financial leakages, tax system digitalization, regional economic integration, West Africa, political process theory, tax compliance.

scholarly journals Comparative analysis of change in budget income from the increased VAT rates

2021 ◽  
Vol 12 (1) ◽  
pp. 66-74
Author(s):  
Ekaterina A. Tolmacheva ◽  
Ekaterina S. Podbornova
Keyword(s):  
Comparative Analysis ◽  
Value Added ◽  
Tax System ◽  
Factors Affecting ◽  
Indirect Taxes ◽  
Points Of View ◽  
The Stability ◽  
Additional Income

Indirect taxes play an important role in the Russian tax system, one of which is VAT. Value added tax is one of the most complex taxes in the Russian tax system. The article is devoted to the study of changes in budget income from the increased VAT rate. A comparative analysis of changes in budget income from an increased VAT rate is carried out. The list of basic and special indicators of changes in budget income from the increased VAT rate has been clarified. Particular attention is paid to the facts that have a significant impact on changes in budget income with an increased VAT rate. VAT is capable of ensuring the stability of the entire Russian system of public finance in the long term, not to mention the fact that stability is especially important in a crisis. Therefore, any steps to change the tax, especially in the direction of increasing, should be carefully calculated from all possible points of view, and not only from the side of additional income to the budget. In this regard, the objectives of this study are to determine the significance of factors affecting the quality of VAT administration, to identify the main constraints that reduce the efficiency of VAT collection in the OECD countries and Russia, and to develop recommendations for improving the quality of VAT administration in Russia.

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