LAST AMENDMENTS TO TAX LEGISLATION AND DEVELOPMENT OF TOURISM SECTOR IN ALBANIA

2018 ◽  
Author(s):  
Nejla Peka ◽  
Keyword(s):  
Tax Legislation ◽  
Tourism Sector

scholarly journals INSTITUTIONAL ISSUES FOR THE BULGARIAN TOURISM INDUSTRY FOLLOWING AMENDMENTS IN TAX LEGISLATION

2019 ◽  
Vol 17 (Suppl.1) ◽  
pp. 64-68
Author(s):  
M. Georgiev ◽  
Iv. Dimitrova
Keyword(s):  
Transaction Costs ◽  
Institutional Environment ◽  
Tourism Industry ◽  
Economic Effects ◽  
Coordination Mechanisms ◽  
Tax Legislation ◽  
Institutional Issues ◽  
Tourism Sector ◽  
Retail Outlets ◽  
The Impact

The current study examines the institutional issues in the tourism sector of Bulgaria in terms of the impact of the by-law Ordinance № 18 of 13 December 2006 on the registration and reporting of sales in retail outlets through fiscal devices. The research applies: (1) defining the legal “error”; (2) the information asymmetries that pose a problem to the coordination mechanisms of the organization are described; (3) the negative economic effects are presented through the measurement of transaction costs. In conclusion, proposals have been made to improve this section of the institutional environment.

What Does Rent Give to Federal Budget (on the Russia's Budget Dependence upon "Oil Dollars")

2004 ◽  
pp. 51-69 ◽  
Author(s):  
E. Sharipova ◽  
I. Tcherkashin
Keyword(s):  
Oil And Gas ◽  
Strong Dependence ◽  
Oil Prices ◽  
Federal Budget ◽  
Oil And Gas Industry ◽  
Gas Industry ◽  
Resource Rent ◽  
Tax Legislation ◽  
Russian Economy ◽  
The Government

Federal tax revenues from the main sectors of the Russian economy after the 1998 crisis are examined in the article. Authors present the structure of revenues from these sectors by main taxes for 1999-2003 and prospects for 2004. Emphasis is given to an increasing dependence of budget on revenues from oil and gas industries. The share of proceeds from these sectors has reached 1/3 of total federal revenues. To explain this fact world oil prices dynamics and changes in tax legislation in Russia are considered. Empirical results show strong dependence of budget revenues on oil prices. The analysis of changes in tax legislation in oil and gas industry shows that the government has managed to redistribute resource rent in favor of the state.

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Strategi Pengembangan Pariwisata Pasca Bencana Tsunami di Kabupaten Lampung Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 243-257
Author(s):  
Sofyan Sofyan ◽  
◽  
Dian Kagungan ◽  
Nana Mulyana ◽  
◽  
...  
Keyword(s):  
Development Process ◽  
Descriptive Analysis ◽  
Tourism Development ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Tsunami Disaster ◽  
Tourist Destinations ◽  
Tourism Sector ◽  
Descriptive Approach ◽  
Tourism Potential

Lampung is one of the provinces that has a considerable tourism potential in which each region has tourism potential with its own unique attraction in South Lampung regency. However, the Tsunami disaster that struck the coastal areas of Banten and South Lampung on 22 Desemeber 2018, impacted the decline in the number of tourists visiting the archipelago and abroad to tourist destinations by the end of year 2018. Based on the problems raised above, the purpose of this research is to describe and analyze the strategy conducted by the Tourism and culture Office of South Lampung Regency in the effort to develop tourism sector in South Lampung district after Tsunami disaster. This type of research is qualitative research with a descriptive approach. The research informant is determined purpossive. Data collection techniques are conducted with observations, interviews and documentation. Data analysis techniques are carried out with data reduction, data presentation, drawing conclusions and data triangulation. Data is presented and in a descriptive analysis. Based on the results of the research is known that the Tourism and culture Department of South Lampung district has a strategy to develop tourism potential in South Lampung regency. In determining a strategy for tourism development in South Lampung District after the Tsunami disaster pay attention to four basic factors. These four factors are strengths, weaknesses, opportunities and threats with some sectors involved in the tourism development process. The conclusion of this research is based on the SWOT anilisis which produces four strategies i.e. SO strategy, WO Strategy, Strategy ST, and WT strategy

FAKTOR FAKTOR YANG MEMPENGARUHI PRODUK DOMESTIK BRUTO NEGARA-NEGARA ASEAN PERIODE 2005-2014

2017 ◽  
Vol 22 (1) ◽  
pp. 23-29
Author(s):  
Leorista Milliardo
Keyword(s):  
Economic Growth ◽  
Analytical Tool ◽  
Panel Regression ◽  
Estimation Model ◽  
Process Data ◽  
Factors Affecting ◽  
Goods And Services ◽  
Asean Member ◽  
Tourism Sector ◽  
Asean Countries

This study was conducted with the aim of identifying the factors affecting economic growth in ASEAN member countries during the period of 2005 - 2014, with the countries sampled in this study were six countries namely Indonesia, Singapore, Malaysia, Thailand, Philippines, Vietnam, Cambodia and Laos. The method of analysis used is the method of Data Panel Regression and Fixed Efect estimation model by using analytical tool to help process data is Eviews 7 program. While data used is panel data from eight ASEAN countries covering 10 year periods. The result of analysis shows that the acceptance of International Tourism Sector and Foreign Direct Investment has positive and significantinfluenceto the economic growth in eight ASEAN countries while the Labor Force is inconclusive. The study also found that Export of Goods and Services had a negative and significanteffect on economic growth.

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