scholarly journals Tax Exporting, Federal Deductibility, and State Tax Structure

10.3386/w3839 ◽  
1991 ◽  
Author(s):  
Gilbert Metcalf
Keyword(s):  
Tax Structure ◽  
State Tax ◽  
Tax Exporting

STATE TAX STRUCTURE AND MULTIPLE POLICY OBJECTIVES

1994 ◽  
Vol 47 (4) ◽  
pp. 747-772
Author(s):  
WILLIAM M. GENTRY ◽  
HELEN F. LADD
Keyword(s):  
Tax Structure ◽  
State Tax ◽  
Policy Objectives

State tax structure and the supply of AFDC assistance

Public Choice ◽  
1978 ◽  
Vol 33 (4) ◽  
pp. 85-96 ◽  
Author(s):  
Hugh Spall
Keyword(s):  
Tax Structure ◽  
State Tax

scholarly journals The fiscal reformation: quandaries and perspectives

2007 ◽  
Vol 4 (1) ◽  
pp. 27-34
Author(s):  
Jefferson Mariano
Keyword(s):  
Present Article ◽  
Statistical Information ◽  
The State ◽  
Tax Structure ◽  
Economic Literature ◽  
Brazilian State ◽  
State Tax ◽  
National Economic ◽  
Institutional Order

The  present  article  describes  the  evolution  of  the  Brazilian  State tax  structure  as  well as  the  main  pressure  poles  in  terms  of  accomplishing  a  broad  reformation.  It  shows  the  changes  occurred in the institutional order and the unfolded  results  in  the increase  of  the  tax  reformulation  scope of the State, as well as the impacts caused  in the Brazilian community. This study was done  through  the  revision  of  the  national  economic  literature and was based on statistical information  obtained from Instituto Brasileiro de Geografia  e  Estatística  (IBGE)  and from  National  Treasury  Agency of the Brazilian Treasury Ministry.

The Effects of State Tax Structure on Business Organizational Form

2010 ◽  
Vol 63 (4, Part 2) ◽  
pp. 995-1021 ◽  
Author(s):  
LeAnn Luna ◽  
Matthew N. Murray
Keyword(s):  
Organizational Form ◽  
Tax Structure ◽  
State Tax

Development of a State Tax Risk Management System

2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova
Keyword(s):  
Risk Management ◽  
General Scheme ◽  
Value Added ◽  
Comparison Method ◽  
The State ◽  
Scientific Methods ◽  
Traceability System ◽  
Road Map ◽  
State Tax ◽  
Presentation Methods

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.

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