scholarly journals Into and Out of Citizenship, through Personal Tax Payments

2020 ◽  
Vol 64 (2) ◽  
pp. 101-119
Author(s):  
Dora-Olivia Vicol
Keyword(s):  
Economic Activity ◽  
Political Order ◽  
Ethical Imperative ◽  
Practical Test ◽  
Self Reliance ◽  
European Citizenship ◽  
Tax Returns ◽  
Fiscal Regimes ◽  
Distinct Node ◽  
Tax Payments

This article builds on observations of self-employed Romanian migrants and their encounters with UK fiscal obligations to position tax as a distinct node in the worker-citizen nexus. Speaking to anthropological critiques of neoliberalism, I argue that economic activity is not merely the ethical imperative of a political order premised on self-reliance. It is also a practical test of migrants’ abilities to translate the moral capital of ‘hard work’ into the categories and bureaucracy of fiscal contribution. Analyzing migrants’ compliance with immigration controls and fiscal regimes, seen as a duty to ‘account for oneself’ in moral and financial terms, this article theorizes tax returns as a key junction in the worker-citizen nexus—one that can allow migrants into, but also confine them to the margins of, European citizenship.

FEATURES OF INDUSTRY-SPECIFIC TAXATION IN THE CHUVASH REPUBLIC

2020 ◽  
pp. 7-14
Author(s):  
Tatyana Yu. Vasileva
Keyword(s):  
Russian Federation ◽  
Economic Activity ◽  
Regional Economy ◽  
Tax Burden ◽  
Gross Regional Product ◽  
Sectoral Structure ◽  
Chuvash Republic ◽  
The Russian Federation ◽  
Tax Payments ◽  
Regional Product

The question of balanced redistribution of tax revenues generated in the territory of a subject of the Russian Federation is becoming more urgent. Their value depends largely on the tax burden on the regional economy, which in turn is determined not only by the system of taxes and fees currently in force, but by the sectoral structure of the economy as well. It is against this background that the peculiarities of sectoral taxation are studied on the example of such a subsidized subject of the Russian Federation as the Chuvash Republic, which is the purpose of the study. Such research methods as analytical, comparative methods of study, the grouping method, graphic images are applied. The dynamics and structure of tax revenues and gross regional product based on types of economic activity are examined and compared. It is revealed that the first place in terms of the share in the gross regional product in the Chuvash Republic is taken by manufacturing, the second place falls on trade, the third – to agriculture. At the same time in 2018–2019, manufacturing enterprises provided 47% of all tax payments of the Chuvash Republic, the second most important was trade activity (12.7% of all payments in 2019), construction accounted for 7.3% of all tax payments. Due to the fact that the tax burden on the regional economy is a criterion for assessing the impact of taxation on the socio-economic development of the region taking into account the regional tax policy and its sectoral structure, the authors present calculation of the level of actual tax burden as the ratio of mobilized tax payments to gross regional product by major types of economic activities in the Chuvash Republic. As the calculations showed, activities such as manufacturing, mining and construction bear a significant tax burden. Agriculture provided only 0.4% of received tax payments in general for Chuvashia for all activities and carries the lowest tax burden due to the peculiarities of taxation in this industry. Thus, the tax burden is extremely unevenly distributed by the types of economic activity.

scholarly journals Investigating Public Hesitation In Paying Taxes

2021 ◽  
Vol 8 (1) ◽  
pp. 105-116
Author(s):  
Lenny Krisnawati
Keyword(s):  
Sampling Technique ◽  
Document Analysis ◽  
Qualitative Approach ◽  
State Budget ◽  
Limited Ability ◽  
Tax Returns ◽  
Directorate General ◽  
Approach Method ◽  
Tax Payments ◽  
Depth Interviews

Taxes are the biggest contributor to the state budget portion, but unfortunately the level of publicawareness in paying taxes is still very low. The purpose of this study is to investigate the causesof public hesitation in reporting the Annual Tax Return (SPT) and making tax payments, especiallyfor non-employee taxpayers at KPP Pratama Denpasar Timur (Denpasar Timur Tax Office). Thisresearch uses a qualitative approach method with purposive sampling technique. The location ofthis research is at Denpasar Timur Tax Office. The reason for choosing this location is because theDenpasar Timur Tax Office is located in the center of Denpasar city which has a large number oftaxpayers with various business classifications, and for the tax year 2018 to 2020 there has been asignificant decrease in the number of annual tax returns and tax payments from previous years.Data collection was carried out by in-depth interviews and through virtual interviews, observationsand document analysis. The interviewees in this study were non-employee individual taxpayerswho were registered at KPP Pratama Denpasar Timur with the criteria of obeying the payment andreporting of Annual SPT, often late in making payments and reporting of Annual SPT, andtaxpayers with the criteria of never making payments and reporting the Annual SPT. From theresearch results, data shows that public doubts in paying taxes are influenced by the absence ofdirect remuneration received by taxpayers, the covid-19 pandemic that paralyzed most of thecommunity's economy, limited knowledge and understanding of taxation and the limited ability oftaxpayers to utilize online facilities which has been provided by the Directorate General of Taxes

scholarly journals Innovations in the management of tax gaps in the economy: foreign economic component

2019 ◽  
pp. 112-125
Author(s):  
Inna Tiutiunyk ◽  
Ihor Kobushko ◽  
Oleksandr Ivaniy ◽  
Anna Flaumer
Keyword(s):  
United States ◽  
Economic Development ◽  
Economic Activity ◽  
Solomon Islands ◽  
Scientific Discussion ◽  
Trading Partners ◽  
Definite Problem ◽  
Tax Payments ◽  
The Empirical Analysis

This article summarizes the arguments and counter-arguments within the framework of scientific discussion on the estimation of the volume of tax gaps in the economy in the context of the foreign economic activity of the country as one of the tools for minimizing tax liabilities. Systematizing these scientific developments on the definite problem has shown that among scientists there is no consensus on the role of tax gaps in the economy and their interrelation with foreign economic activity of the country, which significantly updates the need for further empirical research in this area, aimed at determining the volume of tax gaps by the export-import activity and their influence on indicators of economic development of the country. The research is based on the use of the modified Grubel-Lloyd formula (which allows determining the index of asynchronous export-import activity in the retrospective dynamics) and indicators of the level of asynchronous export-import activity by the partner countries. The study subject is the countries with the highest (Georgia), medium (Turkey, Cyprus, Solomon Islands) and the lowest (Japan, Austria, United States) levels of economy shadowing, which allows taking a more thorough and objective decision on the effect of asynchronous export and import activity on the volume of tax gaps in the economy, and its dependence on the level of shadowing in the country for 2013-2017. The paper presents the results of the empirical analysis of the volume gap of foreign economic activity on the example of Ukraine and its trading partners, which has shown that the highest index of asynchrony is peculiar to countries with average levels of shadowing – Cyprus, Solomon Islands, and the lowest – with the participation of countries with low level of shadowing. At the same time, it has been determined that one of the highest asynchronous indexes is observed with the participation of offshore countries. The study empirically confirms and theoretically proves that the foreign economic component plays a significant role in the processes of economic development of the country, and the number of hidden tax payments, due to these transactions, occupy about 1% of the country's GDP (gross domestic product). The results of the research may be useful for the relevant executive authorities in developing measures to prevent income shadowing in the context of export-import operations.

scholarly journals The Impact of Investment Incentives: Evidence from UK Corporation Tax Returns

2019 ◽  
Vol 11 (3) ◽  
pp. 361-389 ◽  
Author(s):  
Giorgia Maffini ◽  
Jing Xing ◽  
Michael P. Devereux
Keyword(s):  
Cost Of Capital ◽  
First Year ◽  
Investment Incentives ◽  
Corporation Tax ◽  
Percentage Points ◽  
Accelerated Depreciation ◽  
Tax Returns ◽  
Tax Payments ◽  
The Cost ◽  
The Impact

Using UK corporation tax returns, we provide evidence on the effects of accelerated depreciation allowances on investment, exploiting exogenous changes in the qualifying thresholds for first-year depreciation allowances (FYAs) in 2004. The investment rate of qualifying companies increased by 2.1–2.5 percentage points relative to those that did not qualify. We exploit variation in the timing of tax payments to show that this effect is primarily due to the change in the cost of capital, rather than a relaxation of financial constraints. Discontinuity at notches in the cost of capital at the qualifying thresholds does not affect our results. (JEL D25, G31, H25, H32)

Innovations in the Struggle for Self-Reliance: The Hmong Experience in the United States

1986 ◽  
Vol 20 (2) ◽  
pp. 351-380 ◽  
Author(s):  
Simon Fass
Keyword(s):  
United States ◽  
Economic Activity ◽  
The United States ◽  
Improve Performance ◽  
Self Reliance ◽  
Traditional Societies

Theory suggests that the process by which traditional societies become more self-reliant involves entrepreneurship in experimenting with different ways to move from known to unknown forms of economic activity. Innovative projects in the United States indicate that Hmong refugees are in the midst of such a movement. Progress to date has been slow and difficult, but the very fact that the projects exist and that participants in many of them are learning how to improve performance provides a basis for cautious optimism about self-reliance outcomes.

STATISTICAL SIMULATION OF THE TAX BURDEN OF INSTITUTIONAL UNITS – A TOOL OF BUSINESS ANALYTICS

2021 ◽  
Vol 2 (2) ◽  
pp. 83-89
Author(s):  
L. Yu. ARKHANGELSKAYA ◽  
Keyword(s):  
Economic Activity ◽  
Current System ◽  
Statistical Simulation ◽  
Tax Burden ◽  
Tax Rates ◽  
Business Analytics ◽  
Business Systems ◽  
Systematic Solution ◽  
Business Structures ◽  
Tax Payments

In the context of the digitalization of the economy, issues of planning, preventive assessment of the possibilities for the effective functioning of various business systems, including and their tax burden as a factor in the success and safety of businessXNUMX; the development of economic, mathematical and statistical models for analyzing the reserves of their development are becoming the focus of attention of theorists and practi-tioners. A systematic solution to the problem of preventive assessment of the tax component at the institutional level as a tool for measuring the risks of economic activity of institutional units remains unrealized. Based on a comprehensive analysis of existing approaches to assessing the tax burden on business, the author's inter-pretation of this category is proposed, which underlies the assessment of the flow of tax payments as the sum of discrete flows for individual taxes and fees, taking into account the withdrawals of part of taxes and benefits on the tax base and tax rates from the turnover of companies ... The constructed additive-multiplicative model of the tax flow and, on its basis, the model of the mixed type of tax burden of an institutional unit will allow business structures of various types of economic activity, both already functioning and those intending to invest in business, to carry out a comprehensive assessment of the tax burden and thereby reduce the risks of their own functioning and investment. The universal character of the models presupposes their adaptability and integration into the current system for assessing the tax burden of the Federal Tax Service of Russia, the possibility of use of existing classifiers of objects of statistical and accounting records, integration into the system of sectoral and territorial administration in order to monitor the activities of economic entities.

scholarly journals Fertiliser, Plant Nutrient Management, and Self-reliance in Agriculture

1998 ◽  
Vol 37 (4II) ◽  
pp. 217-233 ◽  
Author(s):  
Nisar Ahmad ◽  
Tila Muhammad
Keyword(s):  
Food Security ◽  
Economic Activity ◽  
Growth And Development ◽  
Nutrient Management ◽  
Plant Nutrient ◽  
Food Grains ◽  
Self Reliance ◽  
Backward And Forward Linkages

The importance of agriculture in the economy of Pakistan is well established. Agricultural plays an important role both directly and indirectly in generating economic activity, growth and development. Agriculture has strong backward and forward linkages and is vital to the food security of the country. Fertilisers have played an important role in Pakistan agriculture particularly in meeting the growing demand for food grains, fibre, fuel and fodder. Fertiliser consumption has increased during the last four decades to 2.6 million tonnes by 1997-98. The use level is, however, not only sub optimal but also imbalanced. Better plant nutrient management is, therefore, necessary for achieving self reliance in agriculture.

ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE

2015 ◽  
Vol 60 (05) ◽  
pp. 1450050
Author(s):  
KEISUKE MORITA
Keyword(s):  
Prospect Theory ◽  
Tax Evasion ◽  
Tax System ◽  
Tax Returns ◽  
Withholding Tax ◽  
Tax Payments

In the withholding tax system, the tax authority requires taxpayers to pay taxes in advance before filing their tax returns. This note investigates how advance tax payments affect the extent of tax evasion in the economy. We show that the extent of tax evasion decreases with increasing prepaid taxes, if individuals behave according to prospect theory.

scholarly journals Efektivitas Pemutihan Pajak Kendaraan Bermotor Pada Masa Pandemi

2021 ◽  
Vol 2 (2) ◽  
pp. 88-94
Author(s):  
Ni Made Darmakanti ◽  
Ni Kadek Ema Sri Febriyanti
Keyword(s):  
Economic Activity ◽  
Driving Force ◽  
Public Awareness ◽  
National Development ◽  
Tax Collection ◽  
State Revenue ◽  
Tax Payments

Taxes are a source of state revenue and revenue that aims to improve national development and improve people’s welfare. Texas can also be interpreted as a source of state revenue for the implementation of government and development activities as well as a driving force for economic activity. Therefore, the tax sector plays and important role in the development of the nation’s welfare. Taxpayers must fulfill their obligations in making tax payments, however currently tax collection one of which is that vehicle taxes are difficult to to due to lack of public awareness, especially when this is coupled with the Covid-19 pandemic. Due to the delays in paying taxes by the pandemic, thus has resulted in a tax bleaching policy on vehicles in the form of bleaching.

scholarly journals ACCOUNTING TRETMENT OF PROPERTY TAX FOR BUDGET USERS

2021 ◽  
pp. 251-266
Keyword(s):  
Economic Activity ◽  
Property Tax ◽  
Property Taxes ◽  
Tax Returns ◽  
The Subject ◽  
The Republic ◽  
Double Entry ◽  
Tax Payers ◽  
Monetary Assets

During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes. This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by self-taxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.

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