Taxation. Property Subject to Taxation. Validity of State Tax on Dividends Declared by Foreign Corporations

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

Download Full-text

ANALISIS MCDONALDISASI BENTUK PELAYANAN PUBLIK PADA SISTEM E-FILING DIREKTORAT JENDERAL PAJAK (DJP) ONLINE

Jurnal Public Policy ◽

10.35308/jpp.v4i1.236 ◽

2018 ◽

Vol 4 (1) ◽

Author(s):

Putri Maulina

Keyword(s):

Communication Technology ◽

Public Service ◽

Service System ◽

Easy Access ◽

Theory Approach ◽

The Public ◽

Filing System ◽

State Tax ◽

Information And Communication ◽

Qualitative Descriptive

In this contemporary era, the forms of public service in Indonesia have become increasingly practical and instant. Conditions like this to illustrate how the phenomenon of McDonaldization began to plague into public service systems, one of which is with the public service system e-Filing DJP Online. E-Filing DJP Online is an application of public services based on information and communication technology implemented by the state tax execution agency to provide easy access to services for the Taxpayers in Indonesia. The purpose of this study is to see how the principles of McDonaldization are applied in the public service system of tax agencies through the DGT Online e-Filing system. The theory approach used is McDonaldization Theory by George Ritzer, and the concept of Public Service. The method used is qualitative descriptive, with literature review approach. The results show that the DGT Online e-Filing system applies the principles of McDonaldization in the form of its services, namely: efficiency, quantified and qualified services, predictability, control, and ultimately the rationale for irrationality of service.Keywords: McDonaldization, Public Service, Tax, e-Filing

Download Full-text

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

Mechanism of an economic regulation ◽

10.21272/mer.2020.87.11 ◽

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

Download Full-text

The Performance of State Tax Portfolios During and after the Great Recession

SSRN Electronic Journal ◽

10.2139/ssrn.2604309 ◽

2015 ◽

Cited By ~ 1

Author(s):

Nathan Seegert

Keyword(s):

Great Recession ◽

The Great Recession ◽

State Tax

Download Full-text

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Journal of the American Taxation Association ◽

10.2308/atax-51301 ◽

2015 ◽

Vol 38 (1) ◽

pp. 125-143 ◽

Cited By ~ 5

Author(s):

Sanjay Gupta ◽

Daniel P. Lynch

Keyword(s):

Income Tax ◽

Fixed Effects ◽

State Level ◽

Data Availability ◽

Corporate Income Tax ◽

Annual Reports ◽

Tax Policies ◽

Tax Enforcement ◽

Current Period ◽

State Tax

ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with restrictive tax policies (i.e., unitary/combined reporting and related-party add-back provisions) suggesting that enforcement and restrictive tax policies could serve as substitutes. JEL Classifications: H26; H71; H72. Data Availability: Enforcement data were hand collected from state revenue department annual reports and by contacting state corporate income tax personnel. All annual reports are publicly available.

Download Full-text