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The article presents the results of a study of the state of taxation of agricultural producers of the Krasnoyarsk Territory, as well as the financing of their activities from the budget. The purpose of the study is to assess the interaction of agricultural producers with the state by identifying the features of taxation and financial support of economic entities of the Krasnoyarsk Territory. The research methods are monographic, abstract-logical, computational-constructive, statistical, including the method of analytical groupings, tabular and graphical methods of factual information interpretation. Among the general scientific methods, analysis, synthesis, deduction and induction, analogy have found application. Research results: determination of dynamics, composition and structure of tax payments of agricultural producers to the budget and extra-budgetary funds; study of state financing of economic entities of the region. With the help of the fiscal coverage ratio, the assessment of the state's participation in mitigating the tax burden on agricultural producers is given. [ABSTRACT FROM AUTHOR]

This study estimates the size of the non-observed economy (NOE) in Morocco and analyzes its evolution over the period 1977 - 2019. We estimate a currency demand function following Tanzi's (1980; 1983) Currency Demand Method, and put emphasis not only on the classical variables of the equation but also on other variables that are specific to the Moroccan economy's context. Therefore, we introduce a dummy variable that captures the impact of banking regulations, net remittances, consumer price index, the part of government's final public consumption in the Gross Domestic Product (GDP) and the part of public investment in GDP. Our econometric analysis shows that remittances have a negative effect on currency demand. The weight of taxation, reforms, rising living costs, the part of wages in the national revenue, the consumer price index as well as the parts of public consumption and investment in GDP have a positive impact on the quantity of currency circulating in the economy. The results also show that the size of the NOE averaged 42% over the entire period under study and reached 67% by 2019. From a methodological point of view, we took into consideration the difference in money velocities between the formal and informal sectors using the Ahumada et al.'s (2006) correction. We also adopted the fully modified least squares (FM-OLS) in order to tackle the series' cointegration and to circumvent the serial autocorrelation issues. [ABSTRACT FROM AUTHOR]

Taxes are mandatory contributions to the state by individuals or entities of a coercive nature. The company is one of the taxpayers who must carry out their obligations in carrying out tax payments. But from the company side, tax is a burden that will reduce net profit so that the company will look for ways to reduce the tax burden, one of which is through tax avoidance. This study aims to examine and obtain empirical evidence about the effect of capital intensity, company age, and company size on tax avoidance at mining sector companies listed in Indonesian Stock Exchange in the period of 2016-2021. The number of samples was determined using purposive sampling technique with a total of 66 samples. Tax Avoidance in this study was measured using the effective tax rate (ETR) value. Data were analyzed using panel data regression analysis. The results of this study indicate that capital intensity and company size have a positive effect on tax avoidance, while company age has no effect on tax avoidance. [ABSTRACT FROM AUTHOR]

Tax Avoidance is a form of tax resistance actively practised by taxpayers to legally reduce the tax burden without violating the law by using accounting methods and techniques that take advantage of weaknesses (grey areas) in tax laws and regulations. Tax avoidance can occur because of the weakness of the tax collection system carried out by self-assessment. This research aims to analyze and examine the effect of Leverage, Profitability, Company Size, and Political Connection on Tax Avoidance at consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for 2016-2020. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used was purposive sampling and obtained 21 companies in the consumer goods sector with an observation period of five years, so 105 samples were obtained in this study. The data analysis method in this study is panel data analysis with Eviews 12. The results of this study indicate that Leverage, Profitability, Company Size, and Political Connection simultaneously affect Tax Avoidance. Leverage, Company Size, and Political Connection affect Tax Avoidance, and Profitability partially does not affect Tax Avoidance. [ABSTRACT FROM AUTHOR]

Copyright of International Conference on Applied Business & Management is the property of ISAG: European Business School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The shadow labour market is a significant part of the economy. The fact that the informal labour is primarily focused on value creation suggests that it is important not to fully eliminate informal activities, but to transform them from an informal to a formal mode. Literature analysis revealed that comprehensive research of the determinants of the shadow labour market must consider not only general, but also specific factors that most significantly affect a particular market because this approach allows to develop the relevant preventive measures. The major purpose of this research is to assess the impact of the relevant shadow economy determinants on Lithuanian shadow labour market and provide the recommendations concerning reduction of this market. The results of the respondent survey and expert evaluation confirmed that Lithuanian shadow labour market is most significantly affected by low tax morale and low wages. The other influential factors are excessive tax burden, income inequality, and distrust in the national government. The cases of informal work are most common in the construction, wholesale and retail, motor vehicle and motorcycle repair, and accommodation and catering service sectors. To diminish the size of Lithuanian shadow labour market, it is recommendable to ensure stability of the tax system, reduce wage-related taxes, and raise the population's tax morale by educating the public about the consequences of the informal economy and arranging the appropriate tax administration. [ABSTRACT FROM AUTHOR]

Tax expense makes up a significant part of the company's total costs, which are directly related to the company's competitiveness on the market. Besides direct costs, tax burdens also create indirect costs because increasingly complex tax regulations demand specific and specialized knowledge as well as being familiar with them. Research of existing Croatian practice through appropriate case studies will confirm the thesis that tax planning and optimization are finding ways to reduce tax payments, and at the same time have a role in achieving tax savings through various opportunities for tax relief and other savings. The aim of the research is to show based on concrete case studies the application of the scientific approach in tax planning. The obtained results show that ignorance and misapplication of legal regulations can lead to significant expenses in the form of penalties for committing a tax offense or even a possible criminal offense. Therefore, entrepreneurs can achieve savings in paying taxes only if they correctly apply tax regulations through tax optimization and planning and at the same time, they can reduce the risk of reckless entry into the area of tax avoidance. It is, therefore, important to be well acquainted with the tax system and tax regulations, but also with the procedures and legal possibilities in the case of tax supervision, through which proper tax planning is controlled. VAT optimization is a complex process and involves the use of various methods, approaches, and strategies to achieve a useful result without ultimately looking like an attempt to avoid paying taxes. Knowledge of tax reliefs and exemptions enables efficient tax planning and facilitates the company's management to make optimal business decisions. Tax revenues make up a significant part of state budget revenues, which makes the controlling in this area of tax planning and optimization frequent, thorough and comprehensive. [ABSTRACT FROM AUTHOR]

Tax avoidance is an effort to minimize the tax paid to remain within the frame of taxation provisions-methods and techniques performed by exploiting weaknesses in tax laws and regulations. Thin capitalization, profitability, and operating cash flow have opportunities to conduct tax avoidance practices to minimize the tax burden that companies should pay. The purpose of this study was to test and obtain empirical evidence of the influence of independent variables on dependent variables in food and beverage sub-sector manufacturing companies listed on the Indonesia stock exchange in 2015-2019. This quantitative analysis uses purposive sampling techniques with a total of nine samples of food and beverage sub-sector manufacturing companies listed in IDX. The results showed that based on the results of thin capitalization testing does not affect tax avoidance. Profitability affects tax avoidance. Operating Cash Flow affects tax avoidance. The results of this study are expected to be used as a reference to the performance of companies, especially food and beverage sub-sector companies, to be more careful in making decisions on tax avoidance practices that will impact the company's reputation. [ABSTRACT FROM AUTHOR]

This paper's primary goal is to understand fiscal policy's role as an inductor of companies' innovative activities. In particular, it understands what kind of tax benefits the Portuguese tax legislator predicts to promote business entrepreneurship. For this purpose, Portuguese tax dispositions were investigated, as was the case of the Corporate Tax Law, the Tax Benefits Code, The Investment Tax Code, and other secondary legal dispositions. Companies can advantage several tax figures that allow the tax burden to decrease. They are the case of contractual tax benefits to productive investment, the investment support tax regime, extraordinary tax credit for investments, the system of fiscal incentives in research and development, the deduction for retained and reinvested profits, extraordinary investment tax benefits. In this dimension, most tax benefits have direct implications in the corporate tax determination, and in concrete, it can reduce the entities' taxable basis or an immediate decrease in the payable tax. These incentives can comprise the tangible and intangible asset's investment. [ABSTRACT FROM AUTHOR]

Countries are engaged in a tax competition that leads to a reduction of the budget revenue. The aim of this research is to evaluate taxation of the luxury goods, to evaluate their potential distributional effect and types of goods to be taxed. Results demonstrate that tax on luxury goods could be used to compensate the reduction of tax revenues. The tax on luxury goods would reduce the regressive tax burden of consumption taxes. However, there is a need for more studies of what goods could be considered a luxury as well as how to organize tax administration in open markets. [ABSTRACT FROM AUTHOR]

Copyright of KnE Engineering is the property of Knowledge E DMCC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of KnE Engineering is the property of Knowledge E DMCC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the time of open borders in the European Union, Western European countries, especially Germany, have become a popular destination for emigrants from Latvia. Salary and social contributions as well social guarantees that are mostly higher there than in Latvia are mentioned as the main arguments for this choice. The research highlights a detailed comparison of the labour tax burden on employees between Latvia and Germany. The theoretical framework for the research is based on the analysis of the national laws and other empirical research and statistical data. The hypothesis determines that the tax burden on employees receiving small and medium salaries in Latvia is significantly higher than in Germany, so having a negative impact on the welfare of population. The research employs quantitative and qualitative research methods, monographic method, cross-country comparison, mathematical statistical methods and analysis method. The results support the research hypothesis and allow to conclude that the labour tax burden on small and medium wage earners in Latvia is higher than in Germany. In order to increase the welfare of population in Latvia, it would be necessary for the governmental institutions to consider the possibility to increase the non-taxable minimum up to the level of the minimum salary and to restructure the MSSIC and PIT by promoting a long-term motivating tax model for employees. [ABSTRACT FROM AUTHOR]

Taxation plays a fundamental role in the context of decisions made by Romanian farmers on agricultural holdings. The fear of failure of a farmer is accentuated by taxation, which gives increasing importance to the treatment of this subject. This paper aims to analyze the effect of fiscal policies on the financial capacities of the actors in agriculture and follows the degree of socio-economic affective of the farmers from 28 counties of Romania. In order to know the concrete problems and to gather current information on the situation of the agricultural producers and the realities of the cereals market, case studies were carried out in farms and representative areas for the analyzed product. These were performed in several counties of the country (Buzău, Salaj, Maramureș, Sibiu, Călărași, Olt, Neamț, Iași, Bacău, Alba, Teleorman, Ialomița, Vrancea, Prahova, Galați, Satu Mare, Cluj, Timiș, Brăila, Bihor, Mureș, Giurgiu, Ilfov, Dambovița, Dolj, Vaslui, Argeș, Tulcea), in order to generate an overview on the level of taxation affectivity on the financial capacities of certain farmers in the respective counties. The case studies focused on medium to large farms, which have a commercial production, specialized on a certain product, respectively cereals. [ABSTRACT FROM AUTHOR]

In terms of the legal environment for businesses, one of the main areas is the tax load salary. The tax system has two opposing sides, on the one hand, that is, entrepreneurs and employers who advocate the lowest possible burdens, and on the other, a state that must generate sufficient tax revenue. According to the tax burden, Croatia is not ranked well in comparison to other EU countries, and employers' organizations often warn about problems of Croatian employers. The Government of the Republic of Croatia has introduced certain tax exemptions with the aim of reducing the tax burden on labor and improving the competitiveness of Croatian companies in relation to the EU market. The main objective of this paper is to investigate the impact and significance of new tax and other legal changes related to workload and to show the effectiveness or ineffectiveness of legal changes in the example of wage calculations in Croatia. [ABSTRACT FROM AUTHOR]

The effects on occupational choice, labor income, and distributional impact in the advent of the implementation of first package of Republic Act No. 10963, the Comprehensive Tax Reform Program of the Philippines also known as Tax Reform Acceleration and Inclusion (TRAIN) is a topic of enduring interest for researchers, economists and policy makers. Economists use the concept of tax incidence in evaluating the effects of the changes in tax policies of the government on economic welfare. The primary objective of the tax reform is to design an effective system of tax collection that is capable of financing government expenditures that will translate to a better position of an economy. The continued spike in the headline inflation rate, beginning the first quarter of 2018, brought controversial reactions in the implementation of the first package of TRAIN Law. The Bangko Sentral ng Pilipinas (BSP) (2018) cited that the Philippines recorded the highest inflation rate in almost ten years in June 2018. The aggregated effects of lower consumption on food and non-alcoholic beverages, rising global price of oil, and the implementation of the Philippine Government's TRAIN Law, brought about this increase in the general prices of goods and services (BSP, 2018). The purpose of this paper is to determine the anticipated effects of the changes in the tax system through the implementation of the TRAIN Law focusing on distributional and labour effects on the household sector. This dissertation applied the CGE-Microsimulation framework in order to obtain the macro and micro levels of the impact of TRAIN that is currently implementing by the Philippine Government. In particular, the Top-Down Behavioural Microsimulation approach was employed in this dissertation paper. The results of the simulation revealed that it was anticipated that the implementation of the TRAIN law results not only to an increase in the household income but in the disposable income as well. However, despite the increase in household income and disposable income, Region IV remained as the lowest estimated household income among regions in the Philippines. In terms of the poverty effects, the measurement of the poverty indices revealed that there are significant reductions in the number of poor as well as in the magnitude of poor due to the implementation of the TRAIN Law. However, based on the simulated FGT poverty gap, there is no significant difference in the poverty gap among the poor before and after the implementation of TRAIN Law. [ABSTRACT FROM AUTHOR]

One of the most important factors for the development of the country is the functioning of the tax system; however, with the development of the functioning of the tax system is important, which ensures the economic well-being of the country to improve the welfare of the population. Along with taxes it is important to define the level of inequality between different layers of population. In this regard Georgia, as well as other developing countries, has an unfavorable situation and needs to take appropriate measures. Reason of research: In order to eliminate the inequality of income, it is necessary to carry out such measures, which will improve the tax system of Georgia and will solve the problem of equality. In order to eliminate the inequality of income, we need to consider the possibilities of introduction of progressive taxes. It is noteworthy that the progressive taxation method of revenue contributes to the implementation of the social function of tax and equity distribution in comparison with the country's wealth. Research object: One of the main sources of tax revenue is income tax and taxation of taxes in a progressive way. Also the right to introduce a taxable minimum. Research Methodology: Conducting empirical analysis based on the data of the National Statistics Office of Georgia and Ministry of Finance of Georgia, Analyze studies conducted in this direction. The analysis of documents in fiscal policy was carried out during the research process. Surveys were conducted by means of qualitative and quantitative methods. [ABSTRACT FROM AUTHOR]

A higher corporate tax burden (TB, CTB) in the presence of inflation have long been viewed as an interesting topic of many researchers as well as practitioners. Hence, firms make constant efforts to mitigate this distortion by investing intellectual capital (IC) because these assets allow them to ignore “the matching concept” in accounting standards. This paper investigates the role of IC as well as intellectual property rights (IPR) reform in mitigating inflation-related tax distortions, using a panel dataset extracted from non-financial listed firms in Vietnam during the period from 2011 to 2018. Adopting the fixed- and random-effect regressions to analyse a sample of 932 firm-year observations, the study finds that inflation distorts the real CTB when tax deductions are based on historical cost. More importantly, these distortions, however, are mitigated by investing in IC as well as reforming IPR at firm and country level, respectively. The findings are valuable at both theoretical and practical significances. For theoretical contribution, this research provides empirical evidences to current literature because it is one of the first papers focusing on the role of IC in mitigating tax distortions in Vietnam. In addition, compared to existing studies, we apply the valuation theory to measure CTB instead of finance theory. For practical contribution, companies can make decisions related to invest in IC. [ABSTRACT FROM AUTHOR]

The need to reduce high taxes on low wages and to raise more revenues from real estate taxes and environmentally related taxes has been repeatedly emphasized by the European Commission and OECD. In this paper we determine the scope to shift tax burden from labour to property in Latvia. We use a unique dataset, which links EU-SILC 2012 database with administrative data on actual immovable property ownership, allowing for empirical analysis on the degree of progressivity of the property tax. We consider the possibilities of ensuring more progressivity of the tax system while cutting the tax burden on low-paid workers in Latvia and partly compensating foregone budget revenues with higher revenues from immovable property (by raising tax rates, especially tax rate on land, and lowering tax brackets, but providing the tax discounts to pensioner households). To estimate the effect of the tax reforms on disposable incomes, we use EUROMOD extended with immovable property tax modelling. According to our results, in Latvia property tax is regressive, which is mainly due to taxation of land: land constitute the main source of revenues and poor households have large possessions of cheap land. Main beneficiaries of the proposed reforms are in middle deciles of income distribution. Though not strongly, the proposed reforms reduce income inequality. The direct fiscal effect of the reforms is negative and most of the burden is on local governments’ budgets. [ABSTRACT FROM AUTHOR]

Raising the standard of living of the population is one of the most pressing problems in any society. Currently, it is acquiring even greater significance for Russia due to the growing influence of a number of negative factors leading to a reduction in real incomes of the population. First of all, it should be noted that, presumably, the final tax burden on individuals, starting from January 1, 2019, increases substantially. This is due both to the direct growth of the amount of obligatory payments payable by individuals and due to factors indirectly affecting the fiscal burden on the population. In particular, the basic value added tax rate has been increased from 18% to 20%. Also, once again there was an increase in excise tax rates. These changes have already led to an increase in prices, including in respect of goods for which the VAT rate has not changed, and which are not excisable. Furthermore, the application of the legislation on taxes and fees, according to which the tax on property of individuals is calculated on the basis of the cadastral value of the property, is expanding. And in those subjects of the Russian Federation where this order began to be applied earlier, the correction factors are increased, in connection with which, the amount of tax to be paid by individuals also increases. In addition to directly increasing tax payments, other obligatory payments of the population increase. In particular, the utilization fee for cars was increased, utility fees increased, a separate garbage fee appeared. Added to everything else, a very significant issue is the source of income of the population. In recent years, there has been a tendency to reduce incomes of the population not related to wages. At the same time, the assumed insignificant wage growth in 2019 in real terms will not lead to an increase in household income, since income from other sources does not increase or decrease. Also very significant is the issue of increasing income differentiation of the population. This circumstance is aggravated by an increase in the gap in the level of fiscal load among various decile groups. For the poorest 10% of citizens, it increases, for the most affluent 10% - it is declining. Thus, the state is faced with the primary task of raising the real level of incomes of the population, developing mechanisms that promote the growth of incomes of individuals originating from sources other than wages, and also reducing the income gap of various groups of citizens. The article discusses various approaches to solving these problems, analyzes the possible consequences of potential reforms. [ABSTRACT FROM AUTHOR]

Fiscal policy is one of the factors that can positively or negatively affect the GDP value movements. The Republic of Croatia with its last tax reform, which was adopted at the end of December 2016 and which came into force on 1 January 2017 attempted to reduce the tax burden of its citizens and boost the GDP growth, aiming to have an impact on economy's positive growth as a long-term goal. The study analyzes the macroeconomic variables, their intercorrelations, the GDP movements, with an emphasis on the impact of income tax on GDP growth. The paper also shows the limitations of fiscal and monetary policy, as well as some guidelines that may stimulate the GDP growth in the Republic of Croatia. [ABSTRACT FROM AUTHOR]

The tax policy has now become tougher, risks have risen in the use of tax schemes based on abuse of law. Tax authorities and courts are fighting against abuses and illegal schemes in the tax sphere. Taxpayers come up with new methods of tax planning. Russian legislation is gradually beginning to formulate legal norms in the field of tax planning, its principles and criteria. Tax planning and optimization of taxation are not properly regulated at the legislative level, despite the fact that in the science of financial law this issue has been discussed for a long time. For this reason, the issues of optimization of taxation, effective activities in tax planning, determination of limits and criteria for legality deserve close scrutiny. There is an increasing interest in legal methods of tax planning. Since, in the tax legislation of Russia, there are no criteria for determining the rationale for reducing the tax burden. On this basis, this issue is resolved separately in each court session, taking into account the many different circumstances that characterize the particular situation under consideration. The problems of applying tax planning in Russia, establishing criteria for delineating legal and illegal tax optimization at the present time are often discussed. In modern conditions of formation of judicial practice on tax disputes, the issue of tax planning, legal assessment of tax schemes is becoming increasingly important. For Russian law enforcement practice, legal factors in assessing tax schemes are a very new area for regulating tax legal relations. This does not prevent this legal institution from developing very dynamically. Most Russian specialists see in the tax optimization and the criteria established in the law, the long-awaited way to distinguish between bona fide taxpayers from unscrupulous. As a legal trend, this phenomenon cannot go unnoticed. The article studies theoretical developments and the application in practice of the current tax legislation in terms of optimization of taxation, tax planning, as well as new trends in the development of this institution. The authors speak about the importance of this institution for building a coherent and effective legal system for regulating legal relations in the field of taxes and fees. The authors consider the current problems of protecting a bona fide taxpayer and means of countering abuse of law in the field of taxation. The conclusion is substantiated the expediency of introducing into the scientific turnover the categories of tax optimization and the establishment of its criteria. The correction of the current legislation is seen as promising - Article 54.1 of the Tax Code. The purpose of the study is to justify the need to develop, apply the criteria of tax optimization, planning in science, adjusting the current tax legislation. The methodology of the study was a dialectical method of cognition of the institute of tax optimization, planning as a social and legal phenomenon in development. The authors believe that the problems of protecting a bona fide taxpayer and means of countering abuse of law in the field of taxation have not received sufficient regulation in the current tax legislation, which still gives rise to litigation. The authors come to the conclusion that the current state of the legal regulation of economic relations allows us to formulate a conclusion about the possible existence of a concept expressed in Art. 54.1 of the Tax Code, which can become an instrument for protecting the rights of bona fide taxpayers and combating the abuse of this right by unscrupulous people. The proposed legislative measures to determine the legal limits of tax planning without determining the integrity of the taxpayer and delimiting them from violations of legislation on taxes and fees. The directions of improving the modern tax policy of Russia are determined. The results obtained within the framework of this article allow us to say that the prospect for further research in this direction is: to study the theoretical foundations for the formation of the model of tax optimization as a promising direction for improving tax planning and forecasting in Russia. [ABSTRACT FROM AUTHOR]

The issues of fairness of taxation, use of taxes as a tool of social regulation are traditionally very significant. Especially their sharpness is felt during periods of global economic crisis, when there is a significant reduction in the standard of living of most of the population, and there is an increase in property stratification in society. For the Russian Federation, these problems acquire special significance in connection with the present low level of income of the majority of the population and a high level of differentiation of incomes of various decile groups. In order for the economy to function harmoniously and fairly, the state can and should regulate the process of income distribution by confiscating unearned income through taxation. The distribution of income should ensure sufficient stimulation of the effectiveness of savings and, at the same time, be socially acceptable. The search for this measure is, in essence, the search for a social compromise, provided in large part by the functioning of the political system and aimed at maintaining peaceful and stable living conditions in society. In addition, the solution of this problem allows the most complete implementation of one of the fundamental principles of taxation - the principle of justice. Achieving the goal is impossible without a structural overhaul of the existing tax system. In Russia, the main issue that needs to be addressed in relation to the further development of taxation of individuals is the introduction or ignorance of the progressive scale of taxation of personal income. In the article various approaches to the solution of the mentioned problem are considered and proposals for possible reforming of the taxation of incomes of individuals are presented. [ABSTRACT FROM AUTHOR]

Many years of history of tax havens indicate their attractiveness in terms of hiding income and reducing tax burdens. At the same time, it exposes the weakness of governments and various types of institutions and organizations in the scope of limiting the negative impact of tax havens on the financial conditions of the countries from which the capital has migrated. The creation of new legal forms, often of a hybrid nature, is not a magnet only for business entities but also for individuals. Minimum tax burdens, a flexible formula for doing business or protecting property against future creditors are the assets of the oasis in comparison with the conditions of the countries undisclosed to this type of economies. Tax havens are global, they are scattered all over world. The speed of formation of oasis organizational and financial innovations causes low effectiveness of actions taken to limit them. It also favors this maintaining the sovereignty of tax policy. OECD and EU activities are very necessary, though they raise a lot of controversy about their effectiveness. There is a diversification of activities in depending on the location and nature of the tax oasis. Activities conducted by OECD are more efficient by the one conducted by the European Union. Paradox is existence tax havens within the EU in the countries where the idea of integration was created and from which come the leading activists of the Union. One can presume that the causes should be seen in personalpolitical connections and reluctance to weaken the economic condition of these countries. [ABSTRACT FROM AUTHOR]

The paper is devoted to the issues of tax accumulation and its role in shaping the amount of local government taxes in Poland. Therefore, the research covered taxes forming the tax system which entirely contribute to the budgets of local government units. The basic objective of the study is an in-depth analysis of the concept of the classic institution of tax law in question. The implementation of this research intention, however, required reference to the relationship between tax accumulation and the obligatory element of the tax structure, that is the tax base. The reflections serve to justify the thesis that the practical use of tax base verification has a significant impact on the amount of the tax burden. At the same time, however, the legislator uses the discussed institution as an instrument to prevent tax avoidance and tax evasion. Legal provisions which regulate the rules of using the construction of tax accumulation cause many problems, especially interpretative ones, which is reflected in the extensive case law. In the conducted research, the method of analysis of the acquis of judicature and the doctrine of tax law as well as the legal text was used. [ABSTRACT FROM AUTHOR]

One of the key instruments for improving tax administration in the Russian Federation is a new setting of the tax system in 2017-2018 years. First of all, innovations relate to the VAT system. In particular, will need further study questions of expediency and needs to increase the basic rate of tax, the abolition of preferential rates. To achieve a balance in the tax relations will be reduced the tax burden for businesses of Direct Taxes. To harmonize the taxation of individuals, need to develop methodical bases of a progressive tax system and compensation increase the tax burden of low-income individuals and families. An important tool to assess the quality settings of the tax system is the system of indicators of the tax burden. Indicators used in official statistics and the Russian Union of Industrialists and Entrepreneurs, shows that the highest tax burden in the oil sector and in education. If the high figure for the oil industry is natural, that the high level of the tax burden for the education system suggests existing imbalance in the tax system of Russia. This once again confirms the need for a new tax setting. This article discusses the tools to solve this problem. [ABSTRACT FROM AUTHOR]

Assessment of tax obligations plays an important role in the analysis of economic activities of any organization. It determines how much the existing tax system is burdensome for companies. The indicator of the tax burden has used for these purposes. Under the tax burden on the company means: the proportion of seizure of the income of the economic entity in the budget system and extra-budgetary funds in the form of taxes and fees. As well as other payments of a fiscal nature. Optimization of the tax burden on the company is particularly relevant topic. It plays a special role in the construction and improvement of the tax system of any state. This applies to both advanced economies and in transition. Effective use of tax planning requires thorough knowledge of the tax environment of an economic entity in a particular place and time. Topological grouping of business tax environment determined by: tax structure included in the calculation when determining the tax burden; peculiarities of determining the tax base; indicators reflecting the tax burden; composition of privileges and preferences and harmonization of tax relations. The size of the tax burden has defined as the external factors (tax business environment) and internal factors (the results of economic activity of the organization). It is always important to assess the volume of tax revenues from the company's income. Also, available reserves expansion of its operations and the modernization of production. [ABSTRACT FROM AUTHOR]

The author discusses and evaluates recent legislative and administrative rules adopted by Canada that target wealthy individual taxpayers, in the context of economic theories, tax policy, global developments, and evolving public perception. Legal tools and strategies that can be used to address these rules are also discussed. [ABSTRACT FROM AUTHOR]

Purpose: This paper seeks to understand what kind of green tax measures, the legislator predicts to Portuguese companies, and if Portuguese companies report the use of green tax measures in their reports. Design/methodology/approach: The research analyses the most relevant corporate tax legislation, to identify legal dispositions that can influence taxpayer's behaviour in sustainability decisions. Furthermore, the research uses the content analysis method to conclude if PSI-20 companies disclosure tax information, in particular, reference the use of green tax norms in the sustainability reports of the fiscal year of 2018. Findings: The results show that Portuguese Green Taxation Law introduces several taxation measures for companies, environmentally friendly, through the benefiting or encumbering of the tax burden. In the Corporate Income Tax Law, the influence results of instruments such as the autonomous taxation of the expenses, the depreciation, the provisions and the local corporate tax. In the Value Added Tax, the possibility of electric tourism vehicles' VAT deduction. Although the measures, in general, companies do not provide revelation in sustainability reports about the use of it. Moreover, companies do not give other tax information in the same report. Research limitations/implications: The study is restricted to available information on the Internet site of the companies analysed and only studies the Portugal case. Practical implications: Understand the relevance that Portuguese companies gives to reporting the employment of environmental tax measures. Originality/value: It highlights the Portuguese experience in trying to reconcile taxation and environmental dimensions. [ABSTRACT FROM AUTHOR]

Purpose: The paper's primary goal is to understand the litigation level between the Portuguese corporations and Tax Authority in the property, plant and equipment's expenses domain. Design/methodology/approach: It analyses several Portuguese data sources, particularly the Constitutional Law, the Accounting Standards and the Corporate Income Tax Law. Beyond that, it applies the case law-based research methodology to select and aggregate the arbitral court decisions. Findings: The results show that depreciation is the expense that causes more litigation, particularly in the rate or useful life matter. Since the Centre for Administrative Arbitration develops activity, the electricity production's corporations are the sector that recurs more to the arbitral court decision, specifically concerning the assignment of depreciation rate of wind turbines. The divergence was relevant in the period between 2009 and 2014 because of the lack of legal provision, the law contains indeterminate concepts, and tax legislator confers a high degree of technical discretion to the tax authority. These facts lead to a more complex legal tax jurisdiction, less competitiveness, and not friendly to foreign investment. Research limitations/implications: The research analyses court decisions of the Portuguese arbitral court, and it does not include sentences of other Portuguese courts as this is the case for the Supreme Administrative Court, Northern Central Administrative Court and Southern Central Administrative Court. Originality/value: It helps economic operators and academics to understand the Tax authority position relating to tax recognition of spending in the property, plant and equipment case. [ABSTRACT FROM AUTHOR]

The main goal of design an optimal tax system is to find a compromise between the interest of different groups. This compromise is to ensure government revenue for public expenditure and a fair tax burden. In family farms case it needs to take in account that farms depend on family works, economic, environmental, social and cultural function. Therefore, the aim of this research is to develop a methodology to identify an optimal tax system combining the interest of government and family farms. For design an optimal tax system of family farms is used one of mathematical programing method – multi-objective programing. The results of the research are identifying the goal functions of selected taxes, identifying the linear and nonlinear constrains following tax base, tax rate of selected taxes, also, following the interests of government and family farms. [ABSTRACT FROM AUTHOR]