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This article derives from an interview with Dr. Ryser conducted by Zoltan Grossman on October 5, 2009. It was published in the book Asserting Native Resilience: Pacific Rim Indigenous Nations Face The Climate Crises, edited by Zoltan Grossman and Alan Parker, and released in 2012. In this essay, Dr. Ryser comprehensively explores the role indigenous sovereignty plays in addressing the challenges posed by climate change. Emphasizing the importance of traditional knowledge and governance structures in fostering environmental resilience and effective adaptation strategies, he highlights the critical need for indigenous peoples to assert their authority as regulators and standard-setters in the face of climate change., If one wants to find the green parts of the world, look only where the Indigenous people live, and there's a reason for that. There is a strong motive to [...]

In October 2021 136 countries reached a political agreement to transform the global tax regime for the first time since its creation. The disconnect between the digitalized economy and the global tax system was a key driver of the agreement, but it was not sufficient as negotiations only a few years earlier had failed to address the problem. This article advances a three-part explanation to resolve this puzzle. First, developments on one side of the Atlantic changed the default conditions and so increased support for compromise in the other. Second, those changes enhanced the bargaining power of higher-tax jurisdictions relative to lower-tax ones. Third, the Biden administration saw securing a multilateral agreement on minimum corporate taxes as a way to realize domestic tax objectives. The linking of the issues gave it an incentive to compromise on taxing the digital economy and paved the way for agreement. [ABSTRACT FROM AUTHOR]

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The 2017 Tax Cuts and Jobs Act placed a $10,000 limit on the deductibility of state and local taxes (SALT) for federal tax purposes. This policy change likely increased the cost of home ownership for some households in high‐tax areas. We examine whether these costs were capitalized into the local housing market through slower growth in housing prices. Motivated by the argument that the SALT cap caused some taxpayers to relocate, we also examine whether the cap influenced interstate migration patterns. The cap led to a sizable reduction in home price growth but had no discernable impact on state‐to‐state migration. [ABSTRACT FROM AUTHOR]

• We study the effects of the tax enforcement caused by the Consolidation of State and Local Tax Bureau (CSLTB) on corporate green innovation. • The CSLTB decreases corporate green innovation. • Mechanistic tests show our primary discoveries are motivated by the liquidity constraint channel. • Our findings are more pronounced among firms with strong financing constraints, poor profitability, strong legal environment, non-state-owned firms, and poor tax transfer capability. Literature on environmental governance in developing countries often attributes environmental issues to the sub-national governments' lenient enforcement of the law. Based on the data of A-share listed companies spanning from 2010 to 2020, this study conducts a difference-in-differences estimation exploiting an exogenous shock in tax enforcement caused by the Consolidation of State and Local Tax Bureau (CSLTB) in China. We identify strong evidence that the CSLTB decreases corporate green innovation, which is consistent across a range of robustness checks. Mechanistic tests show our primary discoveries are motivated by the liquidity constraint channel, which is manifested by an improvement in firms' effective tax rate, cash holdings, and a decrease in dividend payments. Finally, our study reveals this negative effect exerted by tax enforcement with respect to corporate green innovation becomes particularly pronounced among firms with strong financing constraints, poor profitability, strong legal environment, non-state-owned firms, and poor tax transfer capability. Overall, this study enriches the study of tax enforcement and provides further insight into the environmental effects of non-environmental policies. [ABSTRACT FROM AUTHOR]

This research aims to determine the role of 2017-2021 general state tax amendments in terms of economic development and improvement of the business environment in Georgia. The following factors were used To evaluate the effectiveness of the tax burden: How the tax system is adjusted to the payer, whether it contributes to economic progress, and what the scope of taxes is. Tax policy experts were interviewed and asked to discuss tax policy reform objectives, options, and mechanisms. The interviews were semi-structured, supported by a briefing document and a topical guide, audio-recorded, transcribed, and analyzed. The efficiency of implemented changes for the EU Association Agreement was also evaluated. Compared to Georgian tax policy, EU tax policy is more liberal. The research revealed opportunities, future perspectives, and the significance of tax reforms and their positive effect on businesses. Based on in-depth interview findings, a detailed analysis of the financial sector is offered. [ABSTRACT FROM AUTHOR]

Copyright of Berliner Journal für Soziologie is the property of Springer Nature 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.)

We examine the effect of state corporate income tax rate changes on firms' liquidity management. Using a difference-in-differences design, we find that firms hold more cash when they are experiencing an increase in state corporate income tax rate. More specifically, on average, a 1 percent increase in state corporate income tax rate leads to a 2.51 percent increase in firms' average cash holdings. We also find that the effect is stronger in firms with low and risky cash flows, more growth opportunities, and more financial constraints. We find no evidence of this relationship when the state corporate income tax rate decreases. Overall, these findings suggest that firms conserve more cash to mitigate tax-induced frictions, which is consistent with the precautionary motive of cash holdings. Our paper speaks to policymakers that the increase of state income tax rate has real effects on firms' cash holdings. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter 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.)

This case examines the tax implications of working in multiple tax jurisdictions. Students are presented with a case that considers the allocation of taxable income for a player in the MLB based on state income tax laws. This allows students to gain a more complete understanding of the impact of state and local taxes on total individual tax burden. It also challenges students to think critically about tax planning strategies that can be implemented to minimize tax liabilities when dealing with multiple tax jurisdictions. Finally, the case provides an opportunity for an instructor to engage students in tax research at an appropriate level for the course. The case can be adapted to use in undergraduate and graduate courses for individual taxation, state and local taxation, or tax research. Student responses indicate that they find the case interesting and beneficial in improving their understanding of state tax issues. [ABSTRACT FROM AUTHOR]

Initially, tax was not a levy, but a voluntary gift given by the people to the king who had looked after the interests of the state, protected the country from enemy attacks, financed royal employees, and so on. Taxes can be an instrument for the government to measure how much people are aware of paying taxes or funding state administration and measuring the value of people's real income and welfare. Taxes are the largest state revenue used by the state to develop all regions in Indonesia. Realizing the importance of encouraging tax knowledge in an effort to increase tax compliance in the self-assessment system, providing and carrying out various counseling, outreach, service and public relations activities to provide knowledge to taxpayers to carry out their obligations as taxpayers. Legal problems that need attention in the future are the regulation and enforcement of the law regarding the resolution of tax disputes which have the potential to harm state revenues and criminal acts in the field of taxation as well as misuse of funds originating from state tax revenues. Even though tax law is included in state administrative law, it is strengthened by the regulation of criminal provisions in the tax law. Regarding the concept of tax sanctions, it is control or supervision by the government to ensure compliance with regulations by citizens so that violations do not occur. Fulfillment of taxpayers' tax obligations. The sanctions imposed aim to increase taxpayer awareness in fulfilling their tax obligations. [ABSTRACT FROM AUTHOR]

A tax crime is an action or event that violates the Tax Law, which is committed by someone whose actions can be legally accounted for as explained in the statutory regulations. Initially, the rules regarding taxation were regulated in Law no. 28 of 2007, but due to the development of cases that occurred, the government updated the regulations by issuing Law Number 7 of 2021 (UU HPP). The purpose of writing this article is to understand the legal process of the Tax Law in handling cases of tax crimes and to understand the forms and causes of tax crimes. This research uses qualitative research methods with several approaches, such as legislative analysis, case studies, and literature reviews. The final results of this research state that the Law on Harmonization of Tax Regulations (UU HPP) was formed so that the target of state tax recipients could be achieved by maximizing and prioritizing state revenues, not just focusing on criminal law. Tax crimes can be divided into two forms, namely tax violations committed accidentally (culpa) and tax violations committed intentionally (dolus). Meanwhile, there are many factors that cause tax crimes, one of which is economic factors and the high tax rates charged. Settlement of tax crimes by law enforcers is carried out through several processes, such as warnings, freezing, confiscation, confiscation, administrative sanctions and criminal sanctions. [ABSTRACT FROM AUTHOR]

Motivation: In recent years, research has shown that informal workers and businesses in low‐income countries are increasingly taxed by the state. While rarely a significant revenue source, informal sector taxation in highly informalized economies affects a large proportion of the working population. Under such circumstances the question of whether taxing informal economic activity either improves or undermines state–society relations are still debated, particularly in the case of fragile states whose tax systems tend to be characterized by a high degree of coercion towards poor actors. Purpose: Previous research has tended to focus on tax evasion and how to increase tax compliance in the informal economy. In this article, we aim to explore how informal sector actors in Bamako, Mali, interact with local tax collectors in various ways with varying levels of agency. On this basis, we develop a broader analytical framework for understanding local government–taxpayer relations. Approach and methods: In a case study of Mali, a fragile state with violent conflict and a highly informalized economy, we made use of qualitative research methods with semi‐structured interviews and focus group discussions with different actors in the informal economy. Findings: We find four main modes of interaction: (1) "tax evasion," where individuals evade or minimize their tax obligations; (2) "tax bargaining," where groups with limited political resources negotiate with local authorities; (3) "forced taxation," where disadvantaged groups pay taxes without tangible returns or a voice in protest; and (4) "harsh sanctions" faced by those unable to pay or evade taxes. Informal sector actors show a different capacity for collective action impacting their agency vis‐à‐vis state authorities. Policy implications: The informal sector needs to be unpacked in fragile states, focusing on understanding existing fiscal pressures on different informal actors and their various strategies for navigating tax systems. Tax administrations should promote dialogue and trust‐building measures and avoid strategies that exacerbate social division and undermine state–society relations. [ABSTRACT FROM AUTHOR]

The COVID-1919 pandemic resulted in governmental directives that workplaces remain closed for extended periods. Workers therefore could not do their jobs in their normal locations. Some states and cities nevertheless sought to impose income taxes on people who were working remotely. This article analyzes litigation that resulted, including efforts of states and municipalities to tax out-of-state residents who otherwise would have come to their workplaces, and municipal efforts to tax suburban residents of the same state who worked out of town. It also suggests that these cases have broader implications for the taxation of remote workers now that the emergency has passed but the phenomenon of remote work has become increasingly common. [ABSTRACT FROM AUTHOR]

Concerns about income inequality emphasize the importance of accurate income measures. Estimates of top income shares based only on individual tax returns are biased by tax-base changes, social changes, and missing income sources. This paper addresses these shortcomings and presents new estimates of the distribution of national income since 1960. Our analysis of pretax income shows that top income shares are lower and have increased less since 1980 than other studies using tax data. In addition, increasing government transfers and tax progressivity have resulted in rising real incomes for all income groups and little change in aftertax top income shares. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning. Design/methodology/approach: The paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities. Findings: While some, possibly many, tax advisers lack integrity and recommend tax structures to their clients that are inconsistent with reasonable interpretations of the tax law, most advisers, even very aggressive and creative advisers, probably do not. The paper suggests that it may be futile to seek to deter tax professionals from designing and marketing tax plans unless legislation makes tax advisers jointly responsible with their clients for their clients' tax underpayments. Practical implications: Short of such a radical approach, governments must commit first to altering the basic structure of their tax laws to make aggressive tax planning uninviting. Originality/value: The paper offers original insights into the inseparability of the legislative process from the creation of unnecessary tax planning opportunities. [ABSTRACT FROM AUTHOR]

The constructive existence of a recursive minimal state space (MSS) representation is not always guaranteed. However, because of its numerical efficiency, this type of equilibrium is frequently used. What are the consequences of computing and simulating a model without a constructive proof? To answer this question, we identify a condition which is associated with a convergent and computable MSS representation in a RBC model with state contingent taxes. This condition ensures the existence of a benchmark equilibrium that can be used to test frequently used algorithms. To verify the accuracy of simulations even if this condition does not hold, we derive a closed form recursive equilibrium which contains the MSS representation. Both benchmark representations are accurate and ergodic. We show that state of the art algorithms, even if they are numerically convergent, may underestimate capital (and thus overestimate the benefits of capital taxes) by at least 65 % , a figure which is in line with recent findings using accurate benchmarks. When an existence proof is not available, we found 2 sources of inaccuracy: the lack of a convergent operator and the absence of a well-defined (stochastic) steady state. Moreover, we identify a connection between lack of convergence and the equilibrium budget constraint which implies that simulated paths may be distorted not only in the long run but also in any period. When we have a constructive proof, inaccuracy is generated by the lack of qualitative properties in the computed policy functions. [ABSTRACT FROM AUTHOR]

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Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales 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.)

This analysis critically examines the High Court of Australia's recent decision in Vanderstock & Anor v The State of Victoria [2023] HCA 30 as an instance of environmental impact litigation ('EIL'). The Vanderstock plaintiffs successfully challenged a state tax on low-emissions and electric vehicles on the basis that it was a duty of excise: a tax that can only be imposed by the federal parliament under s 90 of the Australian Constitution. However, the analysis cautions against viewing the decision as a victory for the environment. The High Court's ruling has significant consequences for federal fiscal relations. At best, these have ambivalent implications for environmental policy. At worst, they may hamper or defeat environmental policy initiatives. Vanderstock thus offers a cautionary lesson for constitutional EIL, suggesting that any evaluation of the 'impact' of such litigation must have regard for structural implications of the legal norms involved. [ABSTRACT FROM AUTHOR]

For many decades, the Supreme Court has applied different doctrinal frameworks in evaluating whether state laws violate the dormant Commerce Clause depending on whether the law at issue was a regulation or a tax. For state regulations, the Court's test has included asking whether the regulation imposes costs on interstate commerce that are "clearly excessive" relative to its local benefits. But the Court has never applied this so-called "Pike balancing test" to state taxes. In its most recent state tax decision, however--South Dakota v. Wayfair, Inc.--the Court indicated Pike offers a basis for challenging state tax schemes under the Commerce Clause. Wayfair has thus created a puzzle: How should undue burden analysis apply to state taxes? Contrary to the positions of several courts and scholars, this article contends that the best understanding of governing constitutional law is that state tax liabilities themselves--independent of any costs of compliance--are categorically incapable of imposing burdens that are constitutionally "undue." A survey of the different types of incidental costs state taxes might impose on interstate commerce shows that those costs cannot be "clearly excessive" in a constitutional sense--either because precedent forecloses that conclusion or because the inquiry Pike posits is not amenable to judicial resolution. This explains why the Court has never invalidated a state tax liability due to its incidental burden on interstate commerce. And it explains why the Court mentioned Pike specifically in Wayfair, which concerned the burden of a tax compliance obligation, not a tax liability. In short, the only state tax disputes for which undue burden analysis is appropriate are those involving the costs of tax compliance obligations. In every other type of state tax case, "Pike balancing" is beside the point. [ABSTRACT FROM AUTHOR]

Summary: We propose a per‐cluster instrumental variable (PCIV) approach for estimating linear correlated random coefficient models in the presence of contemporaneous endogeneity and two‐way fixed effects. This approach estimates heterogeneous effects and aggregates them to population averages. We demonstrate consistency, showing robustness over standard estimators, and provide analytic standard errors for robust inference. In Monte Carlo simulation, PCIV performs relatively well in finite samples in either dimension. We apply PCIV in estimating the price elasticity of gasoline demand using state fuel taxes as instrumental variables. We find significant elasticity heterogeneity and more elastic gasoline demand on average than with standard estimators. [ABSTRACT FROM AUTHOR]

Digital services are changing our society and economy, bringing new challenges and problems for tax policy through development of digital economy. Digital companies have new business models, often without a physical presence in different countries, and at the same time they provide services to users whose contribution creates value for these companies that states cannot tax under current rules as traditional services. Also, it is often hard to determine the location of a customer which is important for taxation. There are some important factors influencing taxation of digital service such as significant economic presence from companies and creation of big data by users of different countries. Some countries have introduced their taxes on digital services independently, which means that there is no consensus on the taxation of digital services at the international level. The aim of this paper is to highlight the tax treatment of digital services in the European Union and, consequently, in Croatia. Also, authors will analyze the legal solutions for the taxation of digital services in France, the United Kingdom and the Republic of India, and make proposals for the introduction of taxes on digital services in Croatia. [ABSTRACT FROM AUTHOR]

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Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter 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 essence of the modern tax system is the unity of the modern tax framework and the functions it supports. Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation. The heart or soul of the establishment of a modern tax system is making modern tax functions the standard, acting to optimize the tax structure, and creating a form of tax system with a functional balance that integrates "optimized resource allocation, maintenance of market unity, promotion of social equity, and ensuring long-term national stability"—constituting a modern tax framework. The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system. On the premise of maintaining basic stability in the macro-tax burden, the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an "absent" or "weak" state in the current tax framework. Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue. This is the most important and central aspect of action to optimize the tax structure. [ABSTRACT FROM AUTHOR]

The racial wealth gap is the largest of the economic disparities between Black and white Americans, with a white-to-Black per capita wealth ratio of 6 to 1. It is also among the most persistent. In this article, we construct the first continuous series on white-to-Black per capita wealth ratios from 1860 to 2020, drawing on historical census data, early state tax records, and historical waves of the Survey of Consumer Finances, among other sources. Incorporating these data into a parsimonious model of wealth accumulation for each racial group, we document the role played by initial conditions, income growth, savings behavior, and capital returns in the evolution of the gap. Given vastly different starting conditions under slavery, racial wealth convergence would remain a distant scenario, even if wealth-accumulating conditions had been equal across the two groups since Emancipation. Relative to this equal-conditions benchmark, we find that observed convergence has followed an even slower path over the past 150 years, with convergence stalling after 1950. Since the 1980s, the wealth gap has widened again as capital gains have predominantly benefited white households, and convergence via income growth and savings has come to a halt. [ABSTRACT FROM AUTHOR]

The ability of governments to accurately forecast tax revenues is essential for the successful implementation of fiscal programs. However, forecasting state government tax revenues using only aggregate economic variables is subject to Lucas's critique, which is left not fully answered as classical methods do not consider the complex feedback dynamics between heterogeneous consumers, businesses, and the government. In this study we present an agent-based model with a heterogeneous population and genetic algorithm-based decision-making to model and simulate an economy with taxation policy dynamics. The model focuses on assessing state tax revenues obtained from regions or cities within countries while introducing consumers and businesses, each with unique attributes and a decision-making mechanism driven by an adaptive genetic algorithm. We demonstrate the efficacy of the proposed method on a small village, resulting in a mean relative error of 5.44 % ± 2.45 % from the recorded taxes over 4 years and 4.08 % ± 1.21 for the following year's assessment. Moreover, we demonstrate the model's ability to evaluate the effect of different taxation policies on economic activity and tax revenues. [ABSTRACT FROM AUTHOR]

The article "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results" by Juan Carlos Suárez Serrato and Owen Zidar examines the impact of local business tax cuts on different stakeholders. The authors use a model to estimate the benefits received by firm owners, workers, and landowners. Their findings suggest that firm owners bear about half of the incidence, while workers and landowners bear 25-40% and 10-25% respectively. The article provides detailed identification results and discusses variations in the estimates. The study concludes that firm owners benefit from state corporate tax cuts. [Extracted from the article]

In classical literatures, the informal sector is regarded as all those economic activities that are neither taxed nor monitored by any form of government. However, with the downturn of economic activities in Nigeria due to the dwindling oil revenue which forms the major revenue generation and export earnings of Nigeria, the informal sector, specifically the motorcycle transport business popularly known in Nigeria as Okada has come under some form of government taxation and monitoring in some states in the country. This was to shore up their revenue base which has dwindled over the years. Extant literatures have not been able to examine the contribution of informal sector, specifically, the motorcycle transport business to internally generated revenue of the sub-units, especially Ebonyi State within the period under study. Thus, we pose the question: has the taxation of the motorcycle transport business operation improved on the internally generated revenue of Ebonyi State between 2015 and 2021? We anchored our analysis on Public Choice Theory of politics and economics. Data for the study were collected through both primary and secondary sources. The study found that despite the intensive taxation of the informal sector in Ebonyi State, specifically, the motorcycle transport business; the internally generated revenue of the state seems to be decreasing rather than increasing, given the number of taxable objects that has been brought under its internally generated revenue sources. The study recommended that the government should do more in the area of its internally generated revenue to ensure efficiency in collectability and remittances. [ABSTRACT FROM AUTHOR]

This paper carries out an empirical study to examine the contribution of urban areas in generating tax revenue and growth at 28 Indian state levels. The study is based on the hypothesis that the productivity and agglomeration externality effects present in cities, known as "wider economic benefits", lead to enhanced tax bases of State Governments. The cross-sectional estimation has confirmed that urbanization and state gross domestic product per capita significantly contribute to the tax bases of State Governments, such as sales tax, stamps, registration duty and motor vehicle tax. These three agglomeration taxes (including goods and services tax) are recommended for sharing with urban local bodies. [ABSTRACT FROM AUTHOR]

The aim of the study was to assess and analyse the shadowing of the national economy, as well as to determine the impact of its shadowing on the reduction of tax revenues to the state budget. The research employed general scientific, economic, and mathematical assessment methods, such as regression analysis, correlation analysis, interval forecasts, as well as econometric models of Lacko's household electricity approach, as well as modelling of the shadowing level using the multiple indicators-multiple-causes (MIMIC) model. The calculations and analysis gave grounds to determine the level of the shadow economy of Ukraine based on the state statistics of shadowing trends. There is currently an upward trend estimated to be 37.1% of GDP in 2022 compared with international data, which indicates a rapid growth of the shadow economy from 27% in 2019 to 44% in 2022. An alternative method of assessing the shadowing level was proposed in order to level the peculiarities of calculating the level of shadowing of the economy. According to the calculations, it was 43% in 2022. It was determined that the rapid growth of the shadow economy is an indicator of a reduction in tax revenues, especially in 2022 — by almost 8%. The correlation analysis proved that the increased shadowing level is an indicator of the reduction of tax revenues to the budget of Ukraine. The conducted analysis has certain limitations, therefore it is advisable to further test the hypothesis regarding the indicator of tax revenue reduction on a larger range of data and to apply an alternative method of assessing the shadowing level for developed economies, such as the countries of the European Union (EU). [ABSTRACT FROM AUTHOR]

A significant part of the revenue supplying municipal budgets in Poland comes from taxes that are subject to municipalities' constitutionally enshrined powers. This income is mainly generated by contributions connected with the right of property ownership, among others. Apart from a fiscal function, taxes may also stimulate specific processes. Positive stimulation within the scope of tax policy is mainly based on various types of tax preferences. They may be applied as a tool of tax policy which fulfils specific economic and social objectives. These issues have become particularly important during emergencies taking place in the state, such as the COVID-19 pandemic, the migration crisis or the war in Ukraine. In the wake of the recent occurrence of such types of quasi-extraordinary measures, it is reasonable to ask a question about the need to adjust the legal limits of municipal tax powers in this regard. Concurrently, the necessity to maintain balance between support provided to specific categories of entities and the financial needs of municipalities may not escape notice. The Polish experience shows that as a consequence of emergencies, ad hoc solutions of a merely occasional nature have been introduced to the tax law system. Hence a thesis may be formulated according to which it is reasonable to approach this kind of phenomenon in a systemic way, which should be reflected in the introduction of standard and stable tools that could enable municipalities to undertake specific action. The purpose of this study is to verify this assumption, relying, most of all, on the experiences and needs that have emerged in Poland in recent years. [ABSTRACT FROM AUTHOR]

An introduction is presented in which the editor discusses articles in the issue on topics including "Comprehensive digital assistance administrations in the State Tax Administration Agency", and "Exploring the fiscal labyrinth of digital assets: the case of NFTs"

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter 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 Contemporary Accounting Research is the property of Canadian Academic Accounting Association 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 purpose of this study was to determine the effect of taxpayer convenience, taxpayer compliance, and understanding of tax regulations on the use of the M-tax application system services for individual taxpayers at the Pratama Jakarta Matraman Tax Service Office. The population in this study are all individual taxpayers who are actively registered and use the M-tax application at the Tax Office Pratama Jakarta Matraman. The sample selection was carried out using the Slovin formula because in this study the total population was known. Based on certain criteria carried out by the author, the total sample obtained was 99.8 which was then rounded up to 100 samples. The primary data collection method in this study used a questionnaire with direct distribution to individual taxpayers at Tax Office Pratama Jakarta Matraman and several taxpayers filled out the questionnaire link that was distributed. This research uses multiple linear regression analysis technique. Based on the results of the study, it is shown that the convenience of taxpayers and understanding of tax regulations affect the use of the M-tax application. While the taxpayer compliance variable has no effect on the use of the M-tax application. [ABSTRACT FROM AUTHOR]

The research investigates whether extrafiscal taxation can be a tool for controlling fashion consumption and promoting sustainable development. To address the proposed research problem, the first part of the article examines the formation of consumer society, the definition of consumer society, and the impact of the fashion industry on the environment. The second part discusses extrafiscal taxation as a state mechanism to fund public policies and influence behavior, aiming to curb excessive consumerism and contribute to sustainable development. Finally, the proposal suggests the creation of a "fashion tax," which involves implementing a public policy focused on controlling consumption and fostering a sustainable fashion industry through taxation. The deductive method and bibliographic research were used to analyze the proposed approach. [ABSTRACT FROM AUTHOR]

The problem of reforming the organizational and legal framework for the functioning of the provincial state chambers and the newly established tax inspection on the Left Bank of Ukraine in the second half of the 19th century and early 20th century is examined. Considerations of the need to unify the state apparatus and optimize the management of direct taxes were significant during this period. The reforms recorded that, having lost their economic and control functions, the state chambers became fiscal administrative institutions, managing the treasuries of the Ministry of Finance and administratively monitoring the accrual of state revenues and the issuance of state expenditures. This was accompanied by the strengthening of the power within the treasury chamber of the chairman, and the transition from a collegial treasury chamber to a complete bureaucratic institution. The transformations gave the provincial treasury chambers a qualitatively new level of powers in the field of tax administration in the provinces, ensuring that the role played by the chambers in the local state apparatus did not diminish. The creation of a tax inspection significantly improved the practice of financial authorities of the Russian Empire, particularly in the Ukrainian provinces of the Left Bank of Ukraine. At the end of the 19th century and the beginning of the 20th century, normative acts of higher power more clearly regulated the job responsibilities of the tax inspection ranks. The studied practice of the tax inspection revealed that trade supervision, particularly by officials of the tax inspection and state chambers in the Kharkiv, Poltava, and Chernihiv provinces, aimed more at preventing violations rather than prosecuting and punishing. It was concluded that the tax reform only partially led to serious changes in the structure of the state chamber, and the local financial management perceived tax inspectors as an additional resource to address urgent issues. The transformations led to a qualitatively new level of tax administration in the provinces, providing the state chambers with the opportunity to move to physical control over the progress of tax cases. Overall, as a result of changes in the structures of the state chambers and the tax inspection, the local administration of the Ministry of Finance significantly increased its presence in the territory of the Left Bank of Ukraine. It was revealed that on the Left Bank of Ukraine there was a broad social base for small business, but extensive fiscal policy was one of the reasons for slowing down the process of entrepreneurship as a taxable class in the Left Bank of Ukraine. Low salaries caused an outflow of officials. It has been suggested that staff shortages in the state chambers and the tax inspectorate led to the recruitment of more liberal regulations to the central and local staff of the Ministry of Finance, including persons who did not have the relevant ranks or had no ranks at all, provided they had higher education. [ABSTRACT FROM AUTHOR]

During 2023, there were many noteworthy state and local tax (SALT) developments encompassing a wide variety of topics. While New Jersey and Minnesota both enacted significant tax legislation during the year, elective pass-through entity taxes continued to receive considerable attention in multiple states. Some states maintained a strong fiscal position and reduced income tax rates, but other states projected revenue shortfalls and extended higher tax rates. State courts considered major apportionment litigation concerning the sourcing of gains and service revenue. In addition, some states further expanded the scope of their indirect tax bases. These developments as well as several others merit further discussion and careful consideration. [ABSTRACT FROM AUTHOR]

The financial results of business entities are an important indicator of the state of the industry, based on which operational and systemic decisions are made regarding the determination of development priorities, regulatory and legal regulation, budget financing, taxation and other state management mechanisms. Timely identification of existing trends and possible risks and a comprehensive assessment of the influence vectors and dependencies of all economic activity components, especially in martial law conditions, allows for more balanced and effective decisions capable of ensuring stable long-term development. The article aims to identify the latest trends in the formation of financial results of agricultural enterprises and assess the prospects of their growth in the conditions of war and postwar reconstruction. The article examines a set of indicators characterizing the financial results of agricultural enterprises over the past decade. The main trends regarding the dynamics and volumes of critical financial indicators of enterprises, including the individual branches of agricultural products, have been clarified. The main factors influencing the financial results of enterprises, changes in the structure of their financial assets and liabilities, and individual indicators of financial stability and solvency are determined. The study results show that in the pre-war period, agricultural enterprises' financial results steadily improved, reaching their historical maximum in 2021. Such a trend indicated the real prerequisites for further qualitative growth of the agricultural industry. In martial law conditions, most of the positive trends slowed down significantly. At the same time, the preservation of the financial potential of agricultural enterprises and the prospects for their growth depend, first of all, on the duration of the war and the possibilities of state support. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi 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 Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores 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 purpose of this article is to provide a contrast between two tax resources in the autonomous financing system, namely, assigned taxes and tax surcharges, from the per)spective of the principles of financial autonomy and fiscal co-responsibility. The hypothesis is based on the idea that surcharges offer a different quality of the aforementioned principles, which is not provided by assigned taxes. It is confirmed after analysing their respective legal frameworks that autonomous surcharges allow autonomous communities to achieve fiscal autonomy and co-responsibility that is not dependent on transfers from the State as assigned taxes. Their use would enable to change from the methodology of the succession of financing models followed up to this point to a consolidated territorial financing system. [ABSTRACT FROM AUTHOR]