Search

The article discusses the main aspects of the reform of the tax sphere of the Republic of Uzbekistan. An assessment of the measures taken to improve taxation for their compliance with the criteria of scientific theories is carried out. Based on the results of the study, recommendations were developed to improve the classification of taxes and mandatory payments, as well as existing tax instruments. [ABSTRACT FROM AUTHOR]

Purpose -- The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden. Design/methodology/approach -- System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016. Findings -- Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long termand finally, there will be an increase in the tax burden. Originality/value -- Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools. [ABSTRACT FROM AUTHOR]

Income tax tarif provides some advantages in terms of tax policies due to progressive structure. In addition, accepted the quite a significant disadvantage of this progressive structure, distort the tax burden distribution by created the fiscal drag effect in economy that growing with an inflation. Fiscal policy authorities take political measures to eliminate this impact so that it does not adversely affect growth in the long run. One of these measures is to increase the tariff levels to a certain extent for each new taxation period. However, there is no clear opinion on the amount of this increase. In this study, in order to prevent the effect of fiscal drag by using two different indexes have been calculated to determine the rate of income tax tariff steps. In this direction; Turkey's economy has grown with inflation in recent years, the fiscal drag effect to prevent the occurrence of income tax tariff's bracket is concluded that every year a certain amount of readjustment. [ABSTRACT FROM AUTHOR]

En este trabajo se estiman los efectos distributivos de la eliminación del tratamiento diferencial de ingresos empresariales respecto de los ingresos individuales en el sistema tributario chileno, así como de eliminar la principal exención vigente en el impuesto al ingreso de las personas: la del ahorro previsional voluntario. En cuanto a esta exención, los resultados muestran que si bien a quienes favorece son mayoritariamente personas de más altos ingresos, su eliminación no aumenta la progresividad del impuesto al ingreso. En el caso de la eliminación del tratamiento tributario favorable a los ingresos corporativos, los efectos distributivos son importantes en magnitud y el impuesto al ingreso se hace significativamente más progresivo. En general, los resultados evidencian que el impuesto al ingreso en Chile es menos progresivo que lo que parece y que hay espacio para que tenga un papel redistributivo relevante en la disminución de la desigualdad en el ingreso. [ABSTRACT FROM AUTHOR]

Abstract: Applying a multilevel model, we argue that tax morale is a function of individual- and contextual-level variables. Evidence presented in this article, based on the 2004–2005 European Social Survey and information on institutional settings, shows that tax morale in European countries varies systematically with socio-demographic characteristics, personal financial experiences, political attitudes, on the one hand, and regional GDP and tax arrangements on the other hand. Moreover, cross-national differences in tax morale are also related to ethnic and linguistic fractionalizations. [ABSTRACT FROM AUTHOR]

This paper jointly and separately examines the redistributive and poverty effects of tax and public expenditures (education and health) in Cameroon. The tax system is generally progressive but less so than the benefits of public expenditure. While overall public spending is mostly progressive in rural areas, followed by semi-urban and urban areas, the opposite is true for tax incidence. Tax burden weighs more on the urban, followed by rural and semi-urban population. Putting the two sets of policies together, they are found to mainly reflect fiscal policies in that they are more progressive and poverty-reducing when we use relative poverty lines, in rural areas, followed by semi-urban and urban areas, respectively. Though we also realized a poverty- increasing effect of the net tax system using absolute poverty lines, the poverty impact still remains minimal in the rural areas where poverty is high and inequality actually increased between 1996 and 2001. [ABSTRACT FROM AUTHOR]

Argues that internationalization, domestic economic change and budgetary pressures prompt changes in capitalist democracies' tax policy. Alteration of the level and distribution of tax burdens; Factors affecting capital mobility; Tax components of labor costs; Structural unemployment; Public sector debt.

• Grocery taxes existed in more than one third of U.S. states in 2020. • States with grocery taxes or considering grocery taxes tend to have higher food insecurity. • Taxing groceries correlates with increases in food insecurity. • Taxing groceries on average at 4.2% increases the probability of low-income household food insecurity by 3.3%. • Policymakers should look at ways to lessen the burden of this tax on lower-income households. In the United States, grocery tax policy varies at both state and county levels, with 16 states having grocery taxes in 2020. Several states are engaged in active debates about whether to remove or impose such taxes. Although the extant literature evaluates multiple factors that may contribute to food insecurity, little is known about the relationship between grocery food sales taxes and food insecurity. We present county-level panel data on grocery taxes from 2006 through 2017 and find that jurisdictions with grocery taxes are among the most food insecure in the country. The regressiveness of grocery taxes exacerbates food insecurity, at least in theory. We link our tax data with county-level food insecurity measures and other data from the Current Population Survey. Treating grocery taxes as exogenous, we estimate that a one percentage point increase in grocery tax rates is associated with a 0.84% increase in the probability of being food insecure for low-income households. Using these estimates, we conduct policy simulations of grocery taxes that have been recently considered in six states and assess the potential impacts on food insecurity. One caveat is that our estimator may be biased towards or away from zero depending on whether increases in grocery taxes within counties over time are positively or negatively correlated with unobservables affecting food security. However, assuming the onset and removal of grocery taxes within a county are exogenous, our results show that proposed grocery taxes may exacerbate food insecurity by one to five percentage points. [ABSTRACT FROM AUTHOR]

Zhou, L. and Che, P., 2020. Tax information accounting of marine enterprises. In: Gong, D.; Zhang, M., and Liu, R. (eds.), Advances in Coastal Research: Engineering, Industry, Economy, and Sustainable Development. Journal of Coastal Research, Special Issue No. 106, pp. 272–275. Coconut Creek (Florida), ISSN 0749-0208. With the continuous deepening of tax system reform in China, especially after the implementation of the tax policy replacing business tax (BT) with value-added tax (VAT) in marine enterprises, the production of marine enterprises has been affected to a certain extent, and their tax information accounting has undergone structural changes. However, marine enterprises are not very optimistic about the new tax reform policy and they claim that their tax burdens have increased. On the basis of literature review and empirical analysis, this paper takes a marine company G in Qingdao as a typical case and adopts SPSS15 to analyze its financial data and explore the impact of tax reform policy on marine tax information accounting, thereby analyzing the causes for current problems and giving corresponding suggestions and countermeasures. The research results show that the tax reform policy has increased the tax burden of marine enterprises by 34.2%, and there are taxation problems such as difficulties in invoice management and accounting. It is recommended that the market should promote electronic invoices, the government should provide appropriate subsidies, and the enterprises should make good tax plans. This paper provides theoretical reference and data support for marine enterprises to thoroughly understand the tax reform policy and adjust their own business modes, which is conducive to enhancing their market competitiveness. It also has certain reference significance for marine tax management. [ABSTRACT FROM AUTHOR]