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The article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection. It is established that tax payments are an important phenomenon of economic activity of any enterprise that is a taxpayer and an object of reflection in accounting with the aim of identifying taxable objects and forming tax liabilities. The main substantive characteristics of the context of application of the term «tax accounting» under the Tax Code of Ukraine and approaches to accounting for tax-related business transactions are determined. The main instrument of accounting and analytical support of management control over tax payments is accounting based on the system of elements for recognising taxes under the Tax Code of Ukraine using all elements of its method. The conducted content analysis of the organisation of accounting for the accrual and payment of tax payments by taxpayers showed that it does not have any specific features compared to the reflection of other business transactions in the accounting system. At the same time, business transactions related to tax payments remain the objects of accounting and management accounting only, which should reflect: creation of taxable entities; accrual of tax liabilities; tax liabilities by sources of their coverage; allocation of tax liabilities to accounts payable in accordance with the accounts opened with the bodies that provide treasury services for budgetary funds; and payment of tax liabilities. The analysis of the methods of forming the company's profit according to the accounting rules and the provisions of the Tax Code of Ukraine in terms of corporate income tax showed the lack of their full synchronisation, but this does not require the creation of any additional business transactions, but only the need to change the estimated indicators previously reflected at the off-accounting level. Under such conditions, the accounting process of business transactions related to tax payments should be transferred from the ideas of tax accounting to solving the problems of reflecting tax payments in management accounting, developing accounting policies for the formation of tax liabilities, tax control and audit, creating an information base for the needs of managing tax expenditures in the accounting system. The conducted research allowed us to formulate an approach to allocate a separate subsystem in accounting related to tax payments, which should consist of primary documents, registers for generalising tax information, creating screen accounts for management control and forming indicators for calculating tax liabilities. Taking into account the specifics of the chart of accounts, the author substantiates the possibility of conducting business transactions related to tax payments on a new account under the free code 88 «Tax Expenses». Account 64 «Settlements for Taxes and Payments» should reflect information in the context of open accounts in the Treasury for the payment of certain taxes by taxable objects.

This paper examined the determinants of tax payments by Multinational Enterprises (MNEs) in Tanzania. The quantitative study applied an explanatory design on a panel sample of 107 MNEs from 2017 to 2019, making a total of 321 firm-year observations. Informed by the Coase theory of the firm and the financing model of the firm, transaction costs, leveraging, and interest expense deductibility tax incentive were independent variables. The collected and coded data were analyzed descriptively using mean score and inferentially using multiple regression technique. The study found that transaction costs and leverage positively and significantly affect tax payments and interest expense deductibility had no effect. The study concludes that MNEs transaction costs are critical as they affect tax payments. Practically, the study highlights the need for the government to address the high cost of doing business in Tanzania but keep the cost of tax avoidance high. Also, the study highlights the value of financial sector development and considerate deleveraging regulations. Empirically, the study contributes as the first to consider the impact of the cost of doing business on tax payments by MNEs. The study truncated the data observation up to 2019, and failing to analyze the Covid 19 era and shock (2020, 2021, and 2022) with a limited number of factors affecting tax payments by MNEs. Future research needs to consider addressing these gaps. [ABSTRACT FROM AUTHOR]

The article emphasizes that interest in the study of tax potential has existed for a long time. In particular, it is stated that the problems of determining the tax burden, the tax limit were studied in the works of the classics of political economy in the XVIII century and developed in the later and current directions of economic thought. It is noted that in the process of different approaches in economics to the tax burden, the formation of conceptual rules that are still used today in the field of taxes and taxation. In particular, the essence of the principle of fairness of taxation, the need for cost optimization for tax administration, the content of tax burden optimization, the relationship between the tax rate and the tax base, the role of taxes as a mechanism of state regulation of economic development were studied. All of these provisions are relevant to the science and practice of Uzbekistan and foreign countries, and their importance as a catalyst in the development of research in the field of taxes and taxation, tax policy. The content of the concept of tax potential has been theoretically analyzed on the basis of different scientific approaches of scientists. In particular, the different aspects of the concepts of tax potential and financial potential are revealed. The essence of the terms used in the interpretation of the concept of tax potential in foreign publications and the characteristics of the approaches of local scholars in this regard have been scientifically studied. It was noted that the tax potential depends more on the country's tax policy, applicable benefits, tax rates, tax base and other indicators. It was strongly suggested that in order to increase the economic power of the regions by determining the tax potential of the regions, it is possible to determine the state of access to taxable resources and the policy of further incentives or restrictions. The author has developed scientific views on the necessity and importance of the tax potential of the region in the formation of budget revenues. [ABSTRACT FROM AUTHOR]

The modern paradigm of effective social and economic development of regions must take into consideration the dialectics of fiscal federalism in the symbiosis of its essential determinants with fiscal decentralization. The purpose of the article is to scientifically and conceptually substantiate the model of fiscal federalism of the United States of America in the field of implementation of adequate provisions into Ukrainian decentralization. The article examines the conceptual provisions of fiscal federalism, substantiates the forms of decentralization of powers among levels of government. The architectonics and evolutionary paradigm of fiscal federalism in the United States of America are covered. The risks and effects of fiscal federalism were monitored for the purposes of implementing its basic aspects into Ukrainian practice. Theories of the first and second generations of fiscal federalism are considered. It is ascertained, that the principles of fiscal federalism are used in the practice of unitary countries. Public authorities actively apply mechanisms of cooperation with municipalities in the context of delegation of tax and expenditure powers. Emphasis is placed on the tax component of the intensification of fiscal autonomy of local governments. At the same time, the experience of the United States of America has shown the importance of directing grants and transfers to social projects of municipalities. The priorities of adaptation of actual postulates of fiscal federalism into Ukrainian system of interbudgetary relations under conditions of decentralization of powers are outlined. It is emphasized that fiscal federalism should not be limited to the redistribution of financial resources between the State and local governments. It should encourage amalgamated territorial hromadas to financial autonomy and increase tax potential to improve the prosperity of citizens

The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations.

Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities. Therefore, one of the main factors of business growth is the creation of an effective and flexible mechanism for optimizing the tax burden at the enterprise level. The purpose of the article is to systematize the existing methods of management of tax burden on value-added tax at the enterprise Level, as well as to substantiate possible ways to optimize tax payments for VAT. The features of the formation of the tax burden on the activities of business entities were disclosed in the context of reforming the tax system of Ukraine. For the purpose of effective management of the value added tax burden at the enterprise, it was proposed: to organize a system of constant monitoring of the balance of funds on the electronic account, which is open for each VAT payer, in the electronic VAT administration system; to organize a control system under contracts for the receipt of commodity values (services); to establish partnerships with contractors-suppliers and buyers. In addition, to reduce the tax burden on VAT in the activities of business entities, the following measures have been proposed: to develop a calendar-schedule of payments and purchases; to coordinate advance payments and purchases with suppliers; to draw up a plan-calendar for registering your own tax invoices (tax liability) and received from the supplier (tax credit); to establish contractual relations with contractors-suppliers from the conditions of payment and registration of tax invoices stipulated in the contract.

The aim of the study is to provide theoretical justification and develop practical recommendations in the field of methods for assessing the tax burden and regulating its value, which contributes to the innovative development of the economy. The object of study is the tax burden of subjects of Kazakhstan, considered in the aspect of rationalization in order to stimulate the growth of GRP. The subject of the study is the processes of forming the tax burden, as well as models for assessing its acceptablelevel. Research methods. In the study, various methods were used to obtain, process and analyze the source materials:general scientific methods, methods of economic analysis, mathematical statistics, economic and mathematical modeling. The actual data processing and corresponding calculations were carried out using the Microsoft Excel table processor. The author’s contribution to the study. The author made a contribution to the development of theoretical and methodological provisions, conclusions, scientific and practical recommendations for modeling the impact of the tax burden on GRP and testing the results of the study. The scientific novelty of the study consists in the development of theoretical and methodological provisions for improving the assessment of the tax burden on the economy, taking into account the factors introduced by the reform of the tax system. The practical significance of the study lies in the fact that the theoretical provisions justified in the work, the proposals and recommendations contained in it can be used: by public administration bodies in developing comprehensive measures to build an effective tax system; by tax authorities in order to analyze financial and economic activities and identify factors affecting the level of tax burden and non-fulfillment of tax obligations; by enterprises in the field of tax management and business planning.

In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation of the Russian Federation on taxes and fees, compulsory insurance, identifies the contradictions that exist between them and the criminal legislation. In this paper, the criteria for differentiation by the legislator of insurance premiums for tax and non-tax payments are considered. The purpose of this paper is to develop proposals and recommendations on improving criminal liability for tax crimes by assessing the effectiveness of the adopted changes, identifying the merits and demerits of new versions of “tax” articles. According to the results of the research, the author suggests using the term “tax payments” in tax crimes.

In this article an analysis of the issue of tax evasion is made, a phenomenon encountered both in Romania and in the Republic of Moldova, as well as a description of the phenomenon through the illegal methods of tax minimization. The activity of a hypothetical economic entity that avoids paying taxes with the help of “straw/bogus” companies and “ghost” companies was analysed from an econometric point of view. As a result, the authors deduce that when an illegal tax evasion scheme is used, the tax burden is reduced, but the legal net profit is also reduced. Given the possible consequences of using such illegal schemes, economic entities should not use them in practice. Tax evasion has negative consequences for both the economy and the state as a whole.

Abstract. Introduction. The article deals with the possibilities of tax planning optimization in the conditions of increasing tax pressure on the payer enterprises, which induces the latter to evade taxes and this is a crime for the state. At the same time, the use of possible legal methods by enterprises to minimize taxes makes it possible to withstand financial difficulties. Tax optimization is one of the most important tasks of financial management, which reduces the amount of tax liability due to the full use of the benefits provided by law, tax benefits and other legal benefits. The main difference between tax optimization and tax avoidance is using by taxpayers ways permitted or not prohibited by the legislation to reduce the number of tax payments without violating the legislation. In this regard, such actions of the taxpayer are not a tax offense or a crime and, accordingly, do not entail adverse consequences for the taxpayer, such as tax deductions, as well as the imposition of financial sanctions. Results. Consequently, it is often difficult to determine the limits of the permitted behavior of taxpayers in the process of practical activity, since legitimate to minimize taxes and avoidance of payment are often closed to each other and the boundary between them is vague and not obvious. So, if the choice of methods provided by the current legislation and actions are not illegal, then they can be identified as optimization of taxation. In other words, if the real purpose of the taxpayer is the realization of economic activity aimed at profit, regardless of the chosen method of its management, and not the avoidance of taxation, then such an entity acts following the law. Conclusions. Tax planning is organizational measures within the framework of the current legislation related to the choice of time, place and activities, creation and maintenance of the most effective schemes and contractual relations, to increase the cash flows of the company by minimizing tax payments. Tax planning is about maximizing revenue by minimizing taxes. When minimizing taxes, it is necessary to achieve an increase in all types of financial resources of the enterprise.

Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities. Therefore, one of the main factors of business growth is the creation of an effective and flexible mechanism for optimizing the tax burden at the enterprise level. The purpose of the article is to systematize the existing methods of management of tax burden on value-added tax at the enterprise Level, as well as to substantiate possible ways to optimize tax payments for VAT. The features of the formation of the tax burden on the activities of business entities were disclosed in the context of reforming the tax system of Ukraine. For the purpose of effective management of the value added tax burden at the enterprise, it was proposed: to organize a system of constant monitoring of the balance of funds on the electronic account, which is open for each VAT payer, in the electronic VAT administration system; to organize a control system under contracts for the receipt of commodity values (services); to establish partnerships with contractors-suppliers and buyers. In addition, to reduce the tax burden on VAT in the activities of business entities, the following measures have been proposed: to develop a calendar-schedule of payments and purchases; to coordinate advance payments and purchases with suppliers; to draw up a plan-calendar for registering your own tax invoices (tax liability) and received from the supplier (tax credit); to establish contractual relations with contractors-suppliers from the conditions of payment and registration of tax invoices stipulated in the contract. [ABSTRACT FROM AUTHOR]

In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation of the Russian Federation on taxes and fees, compulsory insurance, identifies the contradictions that exist between them and the criminal legislation. In this paper, the criteria for differentiation by the legislator of insurance premiums for tax and non-tax payments are considered. The purpose of this paper is to develop proposals and recommendations on improving criminal liability for tax crimes by assessing the effectiveness of the adopted changes, identifying the merits and demerits of new versions of “tax” articles. According to the results of the research, the author suggests using the term “tax payments” in tax crimes.

Having used a wide group of archival documents and other primary sources, after analyzing their content block, the author of the publication considers the tax policy issues that were conducted in the territory RKU. Reconstruction of these aspects of the past allows us to study in more detail the problems of the Nazi occupation regime, which functioned on the territory of our Motherland in 1941-1944. The author of the publication claims that with the initiative of the occupation administration, such an order was created for the distribution of taxes and tax payments collected from the local environment, that the main amount of funds was included in the accounts of the services and institutions of the RKU. But there was virtually no redistribution of budget funds for the benefit of local authorities. Only in exceptional cases they received subsidies from German authorities. In fact, the collected funds were not used, which indicates the planned economic exploitation of both the local population and production structures that were under the control of the local auxiliary power. [ABSTRACT FROM AUTHOR]

The relevance of the research topic to today’s realities lies in the fact that one of the indicators,which makes it possible to evaluate the tax policy effectiveness at macroeconomic level, is the indicator ofthe tax pressure. Nowadays, an important component of the effective financial management is consideredthe efficient tax planning and the tax pressure management, which is one of the key factors for asuccessful economic activity. It is important to understand that the state's purpose is to collect sufficienttaxes to ensure the good operation of all state functions, and along with this, to avoid an excessive taxpressure and not to allow it to repress the economic activity of the economic agents. The purpose of thisstudy is based on the argument that the indicator of the tax pressure on the economy, unfortunately, doesnot reveal the actual level of tax exemptions based on the country's GDP. The study is based on usingmodified methods of calculating the indicator of the country’s tax pressure, which are proposed by theauthor and can be used for regulatory purposes. The study reveals that, independently, this indicatorreflects the share of GDP redistributed through taxes. But only in combination with other importantindicators of the socio-economic development of the country we can estimate the level of taxation in thecountry and the efficiency of the fiscal system operation. The analysis of some indicators in a number ofcountries shows that in Moldova the high tax pressure is associated with the low level of GDP and theGDP per capita compared to other countries.

Tax liability planning is vital for industrial enterprises to reduce their tax burden and thus reduce expenses of the organization for a certain period. Industrial enterprises are among main taxpayers in the Russian Federation, and recommendations given in the article on topical issues related to planning of tax obligations will help top managers of the enterprises to avoid unnecessary financial losses and to ensure further growth and development of their organizations. Attention is focused on specifics of the industrial enterprises’ activities under present conditions due to the nature and particular features of their operation.

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy 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.)

Having used a wide group of archival documents and analyzing special historical literature, the author of the publication establishes the types of natural taxes that were imposed on the local population and production structures in the Reichskommissariat «Ukraine». The reconstruction of the system of natural taxes made it possible to clarify in more detail the purpose and tasks of the occupation policy pursued by the administration of the CGS with respect to the local Ukrainian society. The author of the publication found that with the purpose of uninterrupted provision of units of the Wehrmacht, police units and Germany with food and raw materials, the occupation authorities of the CGS developed a set of measures to rob public, state and peasant farms. For this purpose, natural taxes and fees were introduced. The occupation administration did not even look at the economic opportunity of the Ukrainian economy to fulfill the planned volumes of natural supplies, destroying the possibility of an elementary reproduction of resources. [ABSTRACT FROM AUTHOR]

Using a wide group of archival documents and analyzing the special historical literature, the author of the publication establishes the types of fees that were imposed on the local population and production structures in the Reichskommissariat «Ukraine». The reconstruction of the fee system made it possible to clarify in more detail the purpose and tasks of the occupation policy pursued by the administration of the CGS with respect to the local Ukrainian society. The author of the publication found that the German occupation administration of the CGS had developed a system of taxes and customs payments. This system was no less important than taxes. The occupation power at its own discretion marked the number and size of fees. In this regard, the number of fees reached a high level. At the same time, the line between taxes and fees was gradually leveled. [ABSTRACT FROM AUTHOR]

In article the mechanism of infl uence of taxes on various aspects of activity of theorganization (prime cost, revenue, profit, pricing, etc.) depending on types of taxreveals: direct and indirect, conditional and constant and conditional and variable, and also depending on economic structureof the organization. Positive and negativeinfluence of taxes is opened.

This article presents a model describing the functional relationships between information objects and subjects of the tax system and tax information system , using the apparatus of the graph and set theory and the theory of Rostov language algorithms and programs . These algorithms allow skillfully put the problem in the automation of the tax system and the tax information system

This article explores the potential tax of the Republic of Crimea according to the official forecast and actually received tax revenues of the Peninsula. Identified sources of growth of own tax revenue of the Republic of Crimea, which will reduce Federal assistance. At the same time identified problems in the organization of the tax process of the Crimea, connected with General transformation of the economy of the Russian region in space that exerts a negative impact on tax revenues in the Peninsula.

This article discusses existing approaches for the refinement of the definition of «tax capacity» with the definition of criteria in this category and further classification of the tax potential of the region. From the standpoint of assessment of the tax potential of this area, the analysis of the tax burden in the studied the region with the evaluation of the forecast of possible tax revenues taking into account the sectoral structure of the economy of this area, study the situation on the profitability of the organizations of the Crimea in comparison with the national data, as well as the situation with personal income and employment of the citizens of Crimea.

In this article the analysis of the main macroeconomic indicators of development of the Autonomous Republic of Crimea from the standpoint of assessment of the tax potential of this area and predict the possible income taxes. Studied industrial structure development of this area as a part of Ukraine, and after joining Russia, analyzed the current situation with profitable and unprofitable enterprises of the Crimea in comparison with the national data.

Using a wide group of archival documents and analyzing the special historical literature, the author of the publication establishes the types of taxes and tax payments that were imposed on the local population and production structures in the Reichskommissariat «Ukraine». The reconstruction of taxes and tax payments made it possible to clarify in more detail the purpose and tasks of the occupation policy pursued by the administration of the CGS with respect to the local Ukrainian society. The author of the publication found that the German occupation administration of the CGS had developed a system of taxes and tax payments, which included: a turnover tax from the sale of goods; a revolving tax on non–market transactions; tax on profits of enterprises, cooperative enterprises, collective farms and the population; industrial tax; tax on wages; collection for social insurance; real estate tax; tax on owners of large cattle, boats, cars and bicycles, dogs and cats; tax on the heritage and donated property; per capita tax. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy 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.)

Foreign tax administration includes the collection of local tax only. The article represents international experience of local tax administration based on this principal.

The article is devoted to one of one possible mechanism of taxation optimization of agricultural enterprises where used the game theory. Use of this mechanism allows to apply the most optimal type of taxation that would benefit both a taxpayer and the government. In the article offered the definition of the tax storage and its possible applications.

The article is devoted to the analysis ofevaluation methods and formation of tax potential of the regions. Evaluation of taxpotential allows to achieve the growth oftax revenue in budget system. Also inthe article offered the definition of grossregional product (GRP) and representative tax system, following indicators helpsto correctly evaluate the tax potential ofthe region.

Copyright of Hileya: Scientific Bulletin / Gileya is the property of GILEYA Publishing 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 Accounting & Finance / Oblìk ì Fìnansi is the property of Institute of Accounting & Finance 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.)

Using a wide group of archival documents and analyzing special historical literature, the author of the publication establishes a system of tax incentives that was introduced when creating a system for collecting tax payments in the Reich Comission «Ukraine» - the largest for the size and the number of people occupying an administrative-territorial formation. At the same time, the system of privileges that are provided to the local population in the collection of tax payments conducted by the administration of the RKU in relation to the local society is reconstructed. The author of the publication states that the occupational administration of the CGS has developed a system of means and mechanisms for collecting taxes. It had to ensure the collection of tax payments. This system meant the provision of certain benefits and other material preferences in the taxation of local society. But a preferential tax regime was established only for certain categories of taxpayers. It was set for such parameters as age, health status, nationality of taxpayers, employee status of employees. Benefits in taxation were granted to enterprises that belonged to local governments. But at the same time, tax liabilities were shifted to the local society as a whole. Thus, a collective responsibility for paying taxes and fees was introduced. [ABSTRACT FROM AUTHOR]

The article estimates the general level of tax on the profit of Ukraine and compares it with the practice of European countries. The conclusion about influence of tax on the work and on the economic increase of native country made on the grounds of taking into account the politics of social payments. [ABSTRACT FROM AUTHOR]

This paper investigates a constant interest risk model with tax payments according to a loss-carried-forward system, using a surplus-dependent tax rate. The paper derives an explicit expression for the expected discounted tax payments. For a constant tax rate, a sufficient condition is given under which a unique level for starting taxation exists. A numerical example is also given in the case of exponentially distributed claim sizes. [ABSTRACT FROM AUTHOR]

Using fluctuation theory, we solve the two-sided exit problem and identify the ruin probability for a general spectrally negative Lévy risk process with tax payments of a loss-carry-forward type. We study arbitrary moments of the discounted total amount of tax payments and determine the surplus level to start taxation which maximises the expected discounted aggregate income for the tax authority in this model. The results considerably generalise those for the Cramér-Lundberg risk model with tax. [ABSTRACT FROM AUTHOR]