Prevalence of SARS-Cov-2 antibodies and living conditions: the French national random population-based EPICOV cohort

Background We aimed to estimate the seroprevalence of SARS-CoV-2 infection in France and to identify the populations most exposed during the first epidemic wave. Methods Random selection of individuals aged 15 years or over, from the national tax register (96% coverage). Socio-economic data, migration history, and living conditions were collected via self-computer-assisted-web or computer-assisted-telephone interviews. Home self-sampling was performed for a random subsample, to detect IgG antibodies against spike protein (Euroimmun), and neutralizing antibodies with in-house assays, in dried blood spots (DBS). Results The questionnaire was completed by 134,391 participants from May 2nd to June 2st, 2020, including 17,441 eligible for DBS 12,114 of whom were tested. ELISA-S seroprevalence was 4.5% [95% CI 3.9–5.0] overall, reaching up to 10% in the two most affected areas. High-density residences, larger household size, having reported a suspected COVID-19 case in the household, working in healthcare, being of intermediate age and non-daily tobacco smoking were independently associated with seropositivity, whereas living with children or adolescents did not remain associated after adjustment for household size. Adjustment for both residential density and household size accounted for much of the higher seroprevalence in immigrants born outside Europe, twice that in French natives in univariate analysis. Conclusion The EPICOV cohort is one of the largest national representative population-based seroprevalence surveys for COVID-19. It shows the major role of contextual living conditions in the initial spread of COVID-19 in France, during which the availability of masks and virological tests was limited.

One-time voluntary declaration in Ukraine

Problem setting. In recent years, law-making in Ukraine in the field of taxation has undergone significant changes. Such transformations are related to many factors, for example: (1) the need to bring national tax legislation in line with the provisions of international standards; (2) introduction of modern technologies into the sphere of tax and legal regulation; (3) actualization of the issue of filling the revenue parts of budgets in a pandemic, etc. Taking into account these and other factors, the state must implement appropriate measures, implement new legislation. Thus, one of the latest novelties of tax legislation is the introduction in accordance with the Law of Ukraine “On Amendments to the Tax Code of Ukraine and other laws of Ukraine to stimulate de-shadowing of incomes and increase tax culture of citizens by introducing one-time (special) voluntary declaration of assets and payment one-time collection to the budget ”(hereinafter – the Law № 1539) [11] voluntary tax declaration, which in fact provides for a tax amnesty. Analysis of recent researches and publications. It is significant that the institution of amnesty is not new to law, in particular, tax, and its research was carried out by such lawyers as: T.O. Belova, M. P. Kucheryavenko, I.V. Pivovarova, I. V. Prikhodko, V. O. Ryadinska, E. M. Smychok. At the same time, in modern conditions, the legal mechanism of its implementation has undergone appropriate transformations, which in turn necessitates an analysis of modern approaches to the definition and regulation of tax amnesty. Target of research is to analyze various aspects of the legal regulation of one-time (special) voluntary declaration as a mechanism of tax amnesty in Ukraine. Article’s main body. The article considers the legal regulation of one-time (special) voluntary tax declaration, reveals its legal mechanism and content characteristics. It is established that the signs of modern tax amnesty are: 1) special subject composition – only natural persons-taxpayers; 2) specific objects of declaration – assets of natural persons located on the territory of Ukraine and / or abroad, if they are received (acquired) by such natural person at the expense of income that was subject to taxation in Ukraine at the time of their accrual (receipt) which have not been paid or not paid in full taxes and fees, and / or which have not been declared in violation of tax and currency legislation; 3) voluntary – the taxpayer decides at his own discretion to use such legislative innovations or not; 4) temporal limitation (only from September 1, 2021 to September 1, 2022); 5) payment – the subject of declaring pays a fee to the budget for the use of special voluntary declaration, the amount of which is calculated taking into account specific rates; 6) a special procedure for submitting such a declaration. Conclusions and prospect of development. It is emphasized that it is too early to state the positive consequences of the introduction of such a mechanism (especially for the taxpayers). The necessity and expediency of building a tax system and a system of administration of taxes and fees with a high degree of trust in the state in the taxpayer are emphasized.

INTERNATIONAL BUSINESS IN UKRAINE: TAX COMPONENT

In the system of regulation of international business, the tax component is of exceptional importance. The development of business is largely dependent on tax policy tools, the actual task of which is to create an optimal tax field in Ukraine, for the development of an open national economic system. The article is devoted to the study of theoretical and practical tax aspects in the international business of Ukraine. Effective level and taxation regime helps to attract foreign capital, develop international business, increase state revenues and increase gross domestic product of the country. The factors hindering the process of investing in our country are considered. The problems, as well as ways of their solution, concerning the tax component of Ukrainian business are analyzed. Detailed attention is focused on some tax aspects, which primarily include: transfer pricing rules, the rule of "thin capitalization", the rules of reporting of international groups of companies by country. Essential characteristics, features and rules of transfer pricing and "thin capitalization" are highlighted. The actions on the BEPS Action Plan are considered, which propose to eliminate the shortcomings of international tax regulation and differences in the national tax legislation of different countries, which promote "concealment" of corporate profits and its artificial transfer to low tax jurisdictions, where companies are no longer engaged in economic activity. The proposals on the improvement of bills that will recognize Ukraine as a cooperating country on taxation issues have been formed. These bills will make it possible to strengthen the economic link between Ukraine and the countries of the CIS and Eastern Europe. Recovering and strengthening these ties is the easiest to date, as each party feels that need. Right now Ukraine is taking measures for their restoration on the basis of an effective market mechanism of economic interaction.

Simplified taxation as an element of tax incentives for agricultural entities

An author's approach to the application the simplified taxation for farmers that is legally contained in the Tax Code of Ukraine has been developed and systematized in the paper. It is determined that tax incentives for farmers are applied through the use of a simplified taxation system, which purpose is commonly agreed state interests and the economic growth of taxpayers. Priorities have been identified that determine the lasting economic expansion of agricultural production, aimed at increasing the production volume and sales. It was also pointed out that the essential to the creation tax incentives mechanism for the agricultural sector is an effective tax administration, through which the resistance and stability of the tax system is ensured. The main assignment of the current tax tools for encouraging economic sectors has been formed, which is defined as monitoring of the incentives effectiveness. The influence on the taxation of business entities in the agricultural sector, which is reflected in the administration and management of the tax system, in particular, the application of digital technologies, has been determined. It is noted that the introduction of digital technologies into the taxation provides the capacity for monitoring has increased due to the increase in technology, hardware and software for inspection, processing, transferring and analyzing information with a decrease in human participation and an increase in the objectivity of control. Moreover, the strategy of tax incentives for the growth of the agricultural sector, which should be introduced into the national tax system, is of great importance in the taxation of economic entities in the agricultural sector of the economy. A mechanism for taxation with flat tax was created, in which the entire amount of the tax liability remained at the disposal of the agricultural enterprise and was directed to expanded reproduction. It is determined that an important prerequisite for improving tax incentives for the agricultural sector is the effective land use by business of all forms of management. It was also proposed to use the increase coefficients for the land (single) fourth group of tax for the misuse of agricultural land.

Counteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairness

The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.

Opodatkowanie kryptowalut w wybranych krajach świata

Like any innovation, a virtual currency raises the question whether national tax systems are prepared for it. As a part of this study, the current areas of research that academics deal with in the context of the cryptocurrency market in Poland and in the world are presented. In addition, the issues of taxation of cryptocurrency transactions in developed countries, such as Germany, the United States and Japan according to the legal status for the fiscal year 2021, are discussed. The article also presents a summary of the most important solutions in force from 2019 regarding the taxation of cryptocurrencies in the field of income tax in Poland. The study is based on current literature and tax acts.

Influence of Internet Finance on the Financing of Small and Medium-Sized Enterprises in China

Small and medium-sized enterprises greatly promote the economic progress and growth of national tax revenue as well as realize the escalation of career opportunities. However, as these enterprises are relatively small scale and have low capacity to face and resist risks in addition to China’s flawed financial credit system, there are many difficulties faced by these enterprises in terms of financing to achieve their own development and progress. Recently, owing to the progress of internet information, especially the expansion of its application in the financial field, it has opened up a way for handling the financing difficulties faced by small and medium-sized enterprises. According to the specific financing situation of small and medium-sized enterprises in China, this study analyzes the impact of internet finance on the financing of small and medium-sized enterprises in China and formulates strategies to effectively deal with the financing difficulties of small and medium-sized enterprises in China, thus promoting the sustainable progress of small and medium-sized enterprises.