Tax Systems and Economic Development: What Can We Learn from Fiscal Indicators?

2009 ◽  
Author(s):  
John E. Anderson
Keyword(s):  
Economic Development ◽  
Tax Systems

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Tax Systems, Economic Development, and Good Governance

2016 ◽  
pp. 156-175 ◽  
Author(s):  
Savaş Çevik
Keyword(s):  
Economic Development ◽  
Natural Resource ◽  
Good Governance ◽  
Institutional Development ◽  
Mena Region ◽  
Mena Countries ◽  
Tax Regimes ◽  
Tax Systems ◽  
Tax Ratios ◽  
Tax Structures

The chapter examines tax structure and its relation to good governance and economic development in the MENA countries. First, it discusses how different tax systems and tax structures in the region compared with other countries. MENA region can be characterized with low level of tax-to-GDP ratio compared to other groups of countries. However, tax systems considerably diverge within the region. Most importantly, whether having hydrocarbon revenues meaningfully divides the region's countries with respect to tax composition, tax levels, tax ratios and tax regimes. Literature suggests that natural resource revenue is also an important determinant of governance and institutional development that have impact on economic development, while good governance, a more legitimate and responsive state is an essential factor for a more adequate level of tax effort. Therefore, the second section of the study examines the relationships between taxation and good governance with emphasis on the MENA region.

scholarly journals Adjusting Tax Policy to the Challenges of Digitalization, Inequality and Technological Unemployment

2020 ◽  
pp. 1710
Author(s):  
Azamat B. Berberov ◽  
Nikolai S. Milogolov
Keyword(s):  
Developing Countries ◽  
Economic Policy ◽  
Economic Development ◽  
Public Administration ◽  
Primary Concern ◽  
Economic Interests ◽  
Multilateral Cooperation ◽  
Technological Unemployment ◽  
Tax Systems ◽  
Systems Transformation

The article is devoted to the problem of tax systems’ transformation in the era of digital economic development. The authors highlight the problem of technological unemployment and growing income inequality as the article’s primary concern, which they explain using a gap in workers’ professionalism and qualifications. The authors highlight various possible consequences for the tax systems of developed and developing countries. Based on this analysis, the authors also consider the prospects for multilateral cooperation as an instrument of economic policy that aims to slow the rate of technological unemployment and the growth of inequality (both between and within countries). Having studied developed and developing countries’ economic interests, in their concluding arguments, the authors suggest that a cooperation scenario is currently unlikely, which places the poorest countries’ tax systems in an extremely vulnerable position. The final part of this article explores the Russian tax system’s adaptation to digital economic challenges. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration

The relationship of the tax system model and the stage of economic development of the state on the example of China

2020 ◽  
pp. 182-189
Author(s):  
Ю.Ю. Косенкова
Keyword(s):  
Economic Development ◽  
National Economy ◽  
The State ◽  
System Model ◽  
Tax System ◽  
System A ◽  
Stage Of Development ◽  
Tax Systems ◽  
Relationship Of ◽  
The Relationship

В данном исследовании была сделана попытка установить связь между стадией экономического развития государства со сформировавшейся моделью налоговой системы на примере налоговой системы КНР. В рамках проведенного анализа первоначально обосновывалось отнесение национальной экономики к той или иной стадии экономического развития. Далее на основе изучения особенностей налоговой системы был сформирован перечень характеристик, присущих налоговым системам государств, находящихся на индустриальном этапе развития. The study establishes a connection between the stage of economic development of the state and the established model of the tax system using the example of the tax system in China. First of all, the attribution of the national economy to a particular stage of economic development is justified. Then, on the basis of studying the features of the tax system, a list of characteristics inherent to the tax systems of states at the industrial stage of development was formed.

scholarly journals Análisis comparativo de los sistemas fiscales de México-Colombia: Impuesto Sobre la Renta

2020 ◽  
Vol 4 (2) ◽  
pp. 84-95
Author(s):  
Laura Aguilar Maya ◽  
Martha Gabriela García Guerrero ◽  
Antonio Cantillo Beltrán ◽  
Elkin Elias Negrete Naizir
Keyword(s):  
Economic Development ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Public Expenditure ◽  
Domestic Product ◽  
Tax Collection ◽  
Tax Systems ◽  
The Impact

Los sistemas fiscales tiene como propósito lograr un balance entre el ingreso y el gasto público, para alcanzar la máxima equidad, un destino eficiente de los recursos de la economía, promover la estabilidad y el desarrollo económico de los países. Este estudio tiene como objetivo comparar los sistemas fiscales de México y Colombia para identificar sus diferencias y similitudes en cuanto al Impuesto sobre la Renta (ISR) y determinar el impacto en el desarrollo económico en ambos países. Esta investigación es cualitativa de tipo transversal-descriptiva. Se concluyó que en ambos países se incrementó la recaudación fiscal con respecto al Producto Interno Bruto (PIB); sin embargo, sus economías no han logrado un crecimiento armónico. Abstract The purpose of the fiscal systems is to achieve a balance between income and public expenditure, to achieve maximum equity, an efficient destination of the resources of the economy, to promote stability and economic development of the countries. This study aims to compare the tax systems of both México and Colombia in order to identify their differences and similarities regarding Income Tax (ISR) and determine the impact on economic development in both countries. This research is qualitative cross-descriptive type. It was concluded that in both countries the tax collection was increased with respect to the Gross Domestic Product (GDP); However, their economies have not achieved harmonious growth.

scholarly journals DEVELOPMENT OF THE TAXATION SYSTEM IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE NATIONAL ECONOMY

2021 ◽  
Vol 5 (40) ◽  
pp. 378-388
Author(s):  
N. Lagodiienko ◽  
І. Yakushko
Keyword(s):  
Economic Development ◽  
National Economy ◽  
Information Technologies ◽  
Digital Technologies ◽  
Jel Classification ◽  
Tax System ◽  
Digital Space ◽  
Current Context ◽  
Tax Systems ◽  
Taxation System

Abstract. Creating an effective tax system in the country is one of the most important conditions for ensuring its competitiveness. Today, there is a process of active tax competition between states around the world. This determines the importance of creating conditions for the introduction of digital technologies in the field of taxation, which can radically change the efficiency of tax authorities and facilitates the transition of tax systems to a qualitatively new level of development. Thus, within the article, theoretical provisions of the development of fiscal digitalization as an objectively necessary component of reforming tax systems in the current context of the national economy digitalization are examined. This was implemented through the study of the digitalization essence, which was carried out based on the analysis of the formed scientific concepts of this phenomenon consideration, concretization of the influence of such phenomenon on the national economy development. As a result, advantages of the digital technologies introduction for the tax system of the countries are also determined. To specify the essence of fiscal digitalization, within the article, the content of fiscal and digital space is considered, their objective convergence in the current conditions of economic development are substantiated, as well. The author’s interpretation of the essence of fiscal transformation was proposed, namely: fiscal transformation — a space in which the processes of introduction of modern information technologies into the activities of fiscal authorities to increase the effectiveness of the relevant executive authorities policy in the field of revenue and expenditure regulation. economic development and ensuring the development of other economic entities. Conceptual principles of the fiscal digitalization development, its inevitable nature are also deepened, and its important role in ensuring the competitiveness of tax systems is substantiated,  advantages and threats that may arise in the process of the introduction of modern digital technologies in the fiscal sphere are analyzed. Keywords: digitalization, fiscal space, digital space, fiscal digitalization, digital technologies. JEL Classification H21 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 36.

scholarly journals Análisis Comparativo de los Sistemas Fiscales de México-Colombia

2020 ◽  
Vol 4 (2) ◽  
pp. 80-91
Author(s):  
Martha Gabriela García Guerrero ◽  
Laura Aguilar Maya ◽  
Antonio Cantillo Beltrán ◽  
Elkin Elias Negrete Naizir
Keyword(s):  
Economic Development ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Public Expenditure ◽  
Domestic Product ◽  
Tax Collection ◽  
Tax Systems ◽  
The Impact

Resumen Los sistemas fiscales tiene como propósito lograr un balance entre el ingreso y el gasto público, para alcanzar la máxima equidad, un destino eficiente de los recursos de la economía, promover la estabilidad y el desarrollo económico de los países. Este estudio tiene como objetivo comparar los sistemas fiscales de México y Colombia para identificar sus diferencias y similitudes en cuanto al Impuesto sobre la Renta (ISR) y determinar el impacto en el desarrollo económico en ambos países. Esta investigación es cualitativa de tipo transversal-descriptiva. Se concluyó que en ambos países se incrementó la recaudación fiscal con respecto al Producto Interno Bruto (PIB); sin embargo, sus economías no han logrado un crecimiento armónico.   Summary The purpose of the fiscal systems is to achieve a balance between income and public expenditure, to achieve maximum equity, an efficient destination of the resources of the economy, to promote stability and economic development of the countries. This study aims to compare the tax systems of both México and Colombia in order to identify their differences and similarities regarding Income Tax (ISR) and determine the impact on economic development in both countries. This research is qualitative cross-descriptive type. It was concluded that in both countries the tax collection was increased with respect to the Gross Domestic Product (GDP); However, their economies have not achieved harmonious growth.

scholarly journals ТРАНСФОРМАЦИЯ НАЛОГОВЫХ СИСТЕМ НА ПРИМЕРЕ СТРАН – ЧЛЕНОВ ЕВРОПЕЙСКОГО СОЮЗА

2018 ◽  
pp. 30-37
Author(s):  
А. В. Киевич ◽  
И. А. Пригодич ◽  
И. А. Конончук
Keyword(s):  
European Union ◽  
Economic Development ◽  
Fiscal Policy ◽  
Well Being ◽  
Practical Significance ◽  
The European Union ◽  
Tax System ◽  
Crisis Period ◽  
Goods And Services ◽  
Tax Systems

Formulation of the problem. The well-being and efficiency of the country's economy depends largely on the state of its tax system, which is greatly influenced by changeable economic conditions, the development of foreign trade, and active processes of integration and globalization. The modern tax system must meet the standards of the economy of the world and rely on the realities of economic development and the specifics of the country. The aim of the research is to analyze the transformations of the tax systems of the European Union within the framework of the consolidation of its domestic policy during the crisis period and to evaluate the effectiveness of the measures taken. The object of the research is tax systems of the European Union is an association of countries with different levels of economic development. Methods used of the research. The use of the induction method allowed us to designate directions for improving the tax system of the European Union as a single mechanism by consolidating changes in individual countries. This experience made it possible to identify countries that carried out similar activities, and to assess the effectiveness of the implementation of reforms. The hypothesis of the research .The functioning of the internal market of the European Union depends on the existence of a single tax on all transactions within it, which ensures the free circulation of goods and services and prevents discrimination. The statement of basic materials. Many European Union domestic policies are redistributive in nature (single monetary, monetary, agricultural, social and regional policies) and depend on a common fiscal policy. Originality and practical significance of the research is to justify that the basis of a monetary union should be a coordinated fiscal policy that requires many transformations. In fact, this means that the tax environment of the European Union is not fully harmonized, but is based on common principles. Conclusions of the research. The study of the practice of reforming the tax systems of the countries - members of the European Union during the crisis period makes it possible to assess the possibilities of transforming the elements of taxation and to determine the most favorable trends in this area.

scholarly journals Conceptual models of tax systems of asian states at different stages of economic development on the example of japan and china

2021 ◽  
Vol 34 (04) ◽  
pp. 1355-1369
Author(s):  
Vladimir Alexandrovich Slepov ◽  
Mikhail Evgenievich Kosov ◽  
Mikael Edvardovich Khoranyan ◽  
Sergey Aleksandrovich Balandin ◽  
Sergey Yuryevich Popkov
Keyword(s):  
Economic Development ◽  
Tax Policy ◽  
Service Sector ◽  
High Rate ◽  
Vector Model ◽  
Macroeconomic Conditions ◽  
Tax Systems ◽  
Post Industrial ◽  
Japan And China

The purpose of the study is to determine the role of the stage of economic development on the conceptual model of taxation in Western countries by analyzing the tax systems of Japan and China. The article provides a fundamental analysis of the tax systems of Japan and China, which includes the study of the internal macroeconomic conditions of the tax policy, the analysis of the fundamental factors of the implementation of the tax model used. Parallels have been drawn between the industrial (the predominant share of industry in the structure of the economy) China and post-industrial Japan (the predominant share of the service sector and the high rate of introduction of innovative technologies into the economy). The features characteristic of the industrial and post-industrial tax systems of the countries of the Asian region have been formulated based on the conducted analysis. The conclusion of the study was a vector model that characterizes the main elements of the tax policy.

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