scholarly journals Awareness of Tobacco Tax Policy and Public Opinion on Tobacco Tax Reform in Taiwan

2020 ◽  
Keyword(s):  
Public Opinion ◽  
Tax Policy ◽  
Tax Reform ◽  
Tobacco Tax

scholarly journals Tobacco excise tax increase and illicit cigarette consumption: evidence from Vietnam

2020 ◽  
Vol 29 (Suppl 4) ◽  
pp. s275-s280
Author(s):  
Anh Nguyen ◽  
Hoang The Nguyen
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tobacco Industry ◽  
Cigarette Consumption ◽  
Primary Data ◽  
Grocery Stores ◽  
Cigarette Smokers ◽  
Excise Tax ◽  
Illicit Trade ◽  
Tobacco Tax

BackgroundOne of the most significant barriers to tax reform and tax rate increases in Vietnam is the threat of illicit trade promulgated by the tobacco industry. The industry argues that higher taxes will stimulate smuggling, thereby undermining tax policy objectives and impairing the domestic tobacco manufacturing. Unfortunately, there is a dearth of updated and independent studies to verify this claim and inform the tax reform in the country.ObjectivesThe present paper attempts to generate new estimates of the illicit consumption and compare them to a prior study to ascertain the changes in the levels of the illicit trade after a tobacco excise tax increase.MethodsThe study uses primary data collected from the Tobacco Consumption Survey in late 2017. It is a multistage cluster random household survey, covering a sample size of over 2700 smokers, and purposively designed to make its results comparable to prior estimates, which have been done before the tax increase. Particularly, we collect packs from selected smokers and perform careful inspection to identify the prevalence of illicit products. In addition to the consumption, we collect data on brand choices, cigarette prices, the types of stores that the smokers bought their cigarettes, as well as their socioeconomic characteristics. They allow us to determine the regional variation of the illicit trade, identify the main illicit cigarette brands, compare the prices of the licit and illicit cigarettes, and examine the main sources of the illicit cigarettes. Incomes of the licit and illicit cigarette smokers are also compared.ResultsContrary to the tobacco industry’s predictions, our estimates demonstrate that the level of the illicit trade declined even after the increase of taxes imposed on tobacco products in Vietnam. The illicit cigarettes account for only about 13.72% of the total cigarette consumption in Vietnam in 2017, lower than the 20.7% estimate in 2012 done by the previous study. The illicit cigarettes are heavily concentrated in the southern provinces of Vietnam bordering Cambodia, and locally accessible to the smokers from grocery stores. Jet and Hero are the two most popular brands, representing over 80% of total illicit consumption in the country. Interestingly, the illicit cigarettes are on average more expensive than the illicit products in Vietnam, unlike many other countries where the former are typically cheaper than the latter. Consequently, as is to be expected, the illicit cigarette smokers tend to earn higher incomes than those smoking the licit products.ConclusionsRaising the taxes levied on tobacco does not necessarily cause higher illicit consumption in Vietnam as widely stated by the tobacco industry. The Government of Vietnam should recognise the tobacco tax policy as the most effective and cost-effective tobacco control measure and establish a clear road map of progressive tobacco excise tax increases so that total tax levied on tobacco accounts for at least 75% of retail price as suggested by the WHO to reduce smoking prevalence in the country.

Tax Policy and Shareholder Wealth: Some Evidence from the Tax Reform Act of 1986

1994 ◽  
Vol 29 (2) ◽  
pp. 249-273 ◽  
Author(s):  
Raymond A. K. Cox ◽  
Robert T. Kleiman ◽  
R. Gene Stout
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Shareholder Wealth

scholarly journals Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 1-13
Author(s):  
Maria R.U.D. Tambunan
Keyword(s):  
Big Data ◽  
Welfare State ◽  
Critical Review ◽  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Profit Shifting ◽  
Productivity Improvement ◽  
The Government ◽  
Taxation System

ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.Keywords: tax reform, taxation system, tax administration, tax compliance, tax policy ABSTRAKArtikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik.  Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhirKata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.

scholarly journals The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act

1992 ◽  
Vol 6 (1) ◽  
pp. 59-68 ◽  
Author(s):  
J. Gregory Ballentine
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
High Income ◽  
Tax Structure ◽  
Corporate Tax ◽  
Policy Goal ◽  
Tax System ◽  
System Versus ◽  
The Future

In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income tax revenues, are unlikely for many years. So I am comparing the tax structure of the 1986 Tax Reform Act to a system that, in part, has an inferior structure, but that provides more revenues. Since I believe that the most important tax policy goal in 1986 and later should have been to raise revenues, not to revise the structure of the tax system, I believe that the 1986 Tax Reform Act was harmful. Tax reform not only did not raise revenues, it has made it more difficult to raise revenues in the future, without providing significant offsetting benefits.

The global context for public health nutrition taxation

2010 ◽  
Vol 14 (1) ◽  
pp. 176-186 ◽  
Author(s):  
Anne Marie Thow ◽  
Peter Heywood ◽  
Stephen Leeder ◽  
Lee Burns
Keyword(s):  
Public Health ◽  
Tax Policy ◽  
Tax Reform ◽  
Value Added ◽  
Trade Liberalisation ◽  
Healthy Foods ◽  
Public Health Nutrition ◽  
Reform Agenda ◽  
Excise Taxes ◽  
Global Agenda

AbstractObjectiveTo assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda.DesignReview of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform.SettingThe global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake and implementation of recommendations for nutrition-related taxation.ResultsThe priorities of the global tax reform agenda relevant to public health nutrition taxation are streamlining of taxes, adoption of value-added tax (VAT), minimisation of excise taxes (except to correct for externalities) and removal of import taxes in line with trade liberalisation policies. Proposals consistent with the global tax reform agenda have included excise taxes, extension of VAT to currently exempted (unhealthy) foods and tariff reductions for healthy foods.ConclusionsProposals for public health nutrition taxation should (i) use existing types and rates of taxes where possible, (ii) use excise taxes that specifically address externalities, (iii) avoid differential VAT on foods and (iv) use import taxes in ways that comply with trade liberalisation priorities.

scholarly journals Income Taxation in U.S.: Current Trends

2020 ◽  
Vol 87 (4) ◽  
pp. 107-116
Author(s):  
N. B. Frolovа
Keyword(s):  
Economic Theory ◽  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
High Income ◽  
Income Taxation ◽  
Tax Burden ◽  
Taxable Income ◽  
Essential Components ◽  
Trickle Down

Essential components of D. Trump’s tax reform and its impact on the income distribution and economic growth in U.S. are investigated. The analysis covers innovations in the system of income taxation of citizens (tax rate on income of physical persons, change in the composition of itemized and standard deductions from the taxable income, the alternative minimum income tax, limitations on the inheritance tax, and change in the mode of taxation of pass-through income). The essence of the trickle-down economic theory is explicated, with emphasizing its central role in tax policy development in the USA, which caused occurrence of common features specific to tax reforms over the last 40 years. The considerable attention is paid in this context to the experience of tax reform introduced by R. Reagan (1986); its comparative analysis with the tax reform of D. Trump shows that with respect to income taxation both are intended to provide incentives to business and reduce tax burden on the high income population strata. However, assessment of Reagan’s tax reform consequences shows that concentration of capital at the hands of businesses and high income population strata not only failed to increase employment and income, but aggravated the social and economic problems in the country, caused by revenue reduction in the American budget, the growing public debt and the enhanced social inequality in the American society. This gave experts grounds to expect an occurrence of the analogous scenario in the result of D. Trump’s tax reform. The article gives a series of short-term and medium-term projected estimates of international experts for budget losses and change in the structure of the population (household) income in US. Innovations in the system of income taxation of U.S. citizens are investigated by the results of analysis of legal norms concerning changes in the scale of tax rates and in the system of deductions from the taxable income. A number of critical comments are given about the income tax policy, based on summing up strong and weak points of the trickle-down economic theory. The most essential of them is that the policy granting more beneficial tax preferences to the well-off population strata, with their negative effects for the vertical justice of the tax burden distribution, contradicts to the ability-to-pay tax principle. Recommendations on potential testing of selected innovations on line of the taxation reform in Ukraine are given using results of the analysis.

scholarly journals The Green Tax Revolution

2021 ◽  
Vol 56 (5) ◽  
pp. 284-287
Author(s):  
Csaba László
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Decision Makers ◽  
Huge Amount ◽  
Green Tax Reform ◽  
Green Policy ◽  
Price Structure ◽  
Policy Goals ◽  
The World ◽  
Climate Crisis

AbstractClimate crisis is becoming higher on the agenda of the decision makers of the world. A huge amount of resources have been dedicated to green projects, however far less emphasis has been put on tax policy opportunities. Carbon pricing can increase the burden of CO2 producers, but this does not appear to be enough. We need a Green Tax Reform which focuses on the Pigouvian approach and can correct the distortions of different climate hurting activities. Through tax policy tools, the price structure should be drastically changed and serious incentives should be provided to change the behaviours of the consumers and producers to achieve green policy goals.

scholarly journals Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

2020 ◽  
Vol 1 (2) ◽  
pp. 119-125
Author(s):  
Redo Alpha Hernando ◽  
Dian Wahyudin
Keyword(s):  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
Public Trust ◽  
Tax Administration ◽  
State Revenue ◽  
Optimal Tax ◽  
Descriptive Qualitative

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

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