scholarly journals The Research of R&D Tax Credit System Effect on Tax Burden ：Focus on Information Technology Company

2018 ◽  
Vol null (58) ◽  
pp. 145-162
Author(s):  
김진태 ◽  
LEE, NARAE ◽  
허기영
Keyword(s):  
Information Technology ◽  
Tax Burden ◽  
Tax Credit ◽  
Credit System ◽  
System Effect

scholarly journals Price Elasticities of Charitable Giving across Donation Sectors in Canada: Is the Tax Incentive Effective?

2012 ◽  
Vol 2012 ◽  
pp. 1-6 ◽  
Author(s):  
Belayet Hossain ◽  
Laura Lamb
Keyword(s):  
Public Policy ◽  
Charitable Giving ◽  
Tax Incentives ◽  
Tax Credit ◽  
Credit System ◽  
Charitable Donation ◽  
Price Elasticities ◽  
Tax Incentive

The effectiveness of tax incentives on charitable donation expenditures in Canada is explored, and the analysis is extended to compare the effectiveness across different donation sectors. Price elasticities are estimated with data from the 2007 Canada Survey of Giving, Volunteering and Participating. Results suggest that specific charitable sectors are affected differently by Canada’s tax credit system. The findings have implications for public policy.

scholarly journals Value Added Tax in the Aspect of Forming the Enterprise Accounting Policy

2020 ◽  
Vol 23 (1) ◽  
pp. 120-124
Author(s):  
Olena Matros ◽  
◽  
Liudmyla Melnyk ◽  
Svitlana Mykhailovyna ◽  
◽  
...  
Keyword(s):  
Tax Policy ◽  
Financial Risk ◽  
Value Added ◽  
Tax Burden ◽  
Tax Credit ◽  
Value Added Tax ◽  
Tax Rate ◽  
Tax Legislation ◽  
Business Entities ◽  
Accounting Policy

Introduction. Currently, indirect taxes play a crucial role in shaping the state’s Tax Policy and creating the legal basis for a market economy. In their composition; the value-added tax acts as one of the regulators of the redistribution of public goods and one of the main and stable sources of income to the budget; as well as a way to distribute the tax burden, which allows maintaining the economic and legal equality of taxpayers. Purpose. The aim of the research is to identify possible directions for improving the process of managing value added tax in terms of the forming the enterprise accounting policy. Results. The research has identified a number of problems on the chosen topic, including: the problem of practical application of the principle of undisputed tax credit and non-execution of court decisions; lack of predictability of changes in tax legislation; uncertainty of tax risks and possible measures to prevent them. Based on the outlined problems, opportunities have been assessed and the feasibility of reducing the tax burden on business entities under VAT has been determined. The significance of tax planning has been determined – it allows you to provide for the size of the tax obligation to be paid and control the correctness of its accrual. If new business conditions arise, planning allows you to analyze tax factors and take them into account in the process of implementing tax policy. Conclusions. The theory of taxation defines the essence and content of the tax policy of the enterprise in terms of value added tax; tax risk zones related to VAT payment have been investigated; the concept of tax risk as a special type of financial risk characterizing the possibility of unforeseen financial losses (collection of tax arrears; penalties for late payment of tax; collection of penalties; non-reimbursement of VAT at zero tax rate; inability to use VAT tax credit) related to changes in tax legislation or is the result of taxpayer activity or actions of tax authorities; proposed classification of types of tax risks by VAT depending on the reasons for their occurrence and proposed means of preventing risks associated with the calculation and payment of VAT.

The Tax-Credit Proposals

1973 ◽  
Vol 64 ◽  
pp. 44-67
Author(s):  
G. C. Fiegehen ◽  
P. S. Lansley
Keyword(s):  
Green Paper ◽  
Poor People ◽  
Tax Credit ◽  
Income Support ◽  
Credit System ◽  
Discussion Document ◽  
The Government ◽  
The Cost ◽  
Distribution Of Income ◽  
Personal Incomes

In October 1972 the Government published a discussion document, the Green Paper Proposals for a Tax-Credit System, which sought ‘a way to simplify and reform the whole system of personal tax collection and, at the same time, to improve the system of income support for poor people’. In this article we discuss some of the implications of the proposals for the distribution of income support, the effects on personal incomes, both in cash and kind, the cost of the proposals and how this might be met, and some aspects of the resulting tax and social security system.

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