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The objective of this article is to know the relationship between tax collection and tax progressivity in Mexico. To this aim the progressivity level of Income Tax (IT) and Value Added Tax (VAT) is calculated, using the Kakwani index. These calculations show that IT is a progressive tax, while VAT is a regressive tax. Subsequently, by means of an econometric model, a positive relationship between tax collection and the level of tax progressivity is verified, which means that greater the progressivity, greater the tax collection and viceversa. [ABSTRACT FROM AUTHOR]

This paper proposes a theory about the allocation of human capital along the development process that helps to understand the controversial impact of this variable in growth regressions. We build a model in which human capital is allocated to three activities: production, tax collection (bureaucracy), and public education. At the first stage of development, countries have low effective tax rates because tax collection requires human capital, which is scarce. As countries accumulate human capital throughout the transition, the effective tax rate rises, diverting human capital from production to bureaucracy and public education. Consequently, at this stage, human capital has a weak impact on production, even when the human capital allocation is efficient. Furthermore, disparities in institutional quality may diminish the correlation between human capital and GDP. [ABSTRACT FROM AUTHOR]

The idea of receiving tax from cash or bank transactions (BTT) (not new) has been used many times in different economic and political fields during the decades since the introduction of financial transaction tax (FTT). This study examines the provision of the optimal model of financial transaction tax (FTT) with an interpretive structural model (ISM). The method of the current research is practical in terms of its purpose and it is mixed (qualitativequantitative) in terms of data collection. The qualitative research method was qualitative content analysis with an inductive approach. The participants in the qualitative part of the research were experts in the tax field, and 12 people were interviewed using the theoretical snowball sampling method. The estimation of the desired sample size was done based on the theoretical saturation of the data. The data collection tool in the qualitative part was a semi-structured interview. The triangulation method and Christiansen angle technique were used to check the validity of the qualitative part. At first, research components were identified through literature and semi-structured interviews with experts. The interviews were coded with three coding methods, open, central and selective, and finally, fifteen components were identified and in the quantitative part, an interpretive structural model was created using MATLAB software to provide an optimal model for financial transaction tax. After that, the position of the identified components was determined using Mikmak software based on influence and dependence. The results show that the structural interpretation model of the study can be presented in five levels. Micmac analysis also showed that the components of the optimal tax pattern are divided into the group of dual, regulatory, independent, leveraged and influential variables. The findings show that the optimal tax model is an unstable system. [ABSTRACT FROM AUTHOR]

Taxation and representation are famously linked in the coercive co-authored project of political governance described through the social contract metaphor. Globalisation transforms this canonical account of the state. Many people can relocate and operate beyond state borders, consuming goods and services publicly offered by other jurisdictions. Expanding people's opportunities to satisfy their preferences and pursue their goals supports their liberty. Yet, it also limits the ability of states to collect taxes so as to provide necessary public goods and secure justice, jeopardising the bond between taxation and equal membership in a political community. The challenge for taxation under globalisation is to revitalise the very basis of the social contract. Ideally, the new social contract should support the states' just institutions and the collective self-determination of their members without rolling back the opportunities people have acquired through globalisation. [ABSTRACT FROM AUTHOR]

To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time. [ABSTRACT FROM AUTHOR]

Introduction Sales data analyses are increasingly used to guide tobacco regulatory science. However, such data do not cover specialist retailers like vape shops or tobacconists. Understanding the extent of the cigarette and electronic nicotine delivery system (ENDS) markets covered by sales data is critical to establishing such analyses' generalizability and potential biases. Methods Using retail sales data from Information Resources Incorporated (IRI) and Nielsen, we conduct tax gap analyses comparing states' cigarette and ENDS tax revenue to tax collection estimates based on retail sales data. For the 23 US states in both retail sales datasets, cigarette tax gap analyses were conducted for each year from 2018 to 2020. Four (Louisiana, North Carolina, Ohio, and Washington) of those 23 states levied per-unit ENDS taxes and provided monthly tax revenue data covering January 2018 to October 2021, where we conducted monthly tax gap analyses for both cigarettes and ENDS. Results Across states covered by both sales datasets, annual mean cigarette sales in IRI and Nielsen account for 92.3% (95% CI = 88.3% to 96.2%) and 84.0% (95% CI = 79.3% to 88.7%) of state cigarette tax revenue, respectively. Monthly average coverage rates for ENDS sales were lower, ranging from 42.3% to 86.1% for IRI and 43.6% to 88.5% for Nielsen, but remained stable over time. Conclusions IRI and Nielsen sales data capture almost the entire US cigarette market and a substantial but lower portion of the US ENDS market. With proper care to address shortcomings, sales data analyses can capture changes in the US market for these tobacco products. Implications Policy evaluations and analyses using e-cigarette and cigarette sales data are often criticized because these data do not cover online sales or sales by specialty retailers like tobacconists. Cigarette sales data consistently cover nearly 90% of taxed sales, while e-cigarette sales data cover around 50% of taxed volumes. Retail sales data capture nearly all cigarette sales and a substantial portion of ENDS sales with relatively stable rates of coverage over time, supporting their continued use in tobacco surveillance and policy evaluation work. [ABSTRACT FROM AUTHOR]

The study examined the effects of illicit financial flow on economic development in Nigeria. The study uses Per Capita Income (PCI) as a measure for economic development, while Tax Evasion and Avoidance (TEA), Bribery (BRB) and the Naira value of Contraband (CTB) goods were measures for illicit financial flows. In specific terms, the study hypothesizes that no relationship exists between illicit financial flow and the development of the Nigerian economy. In order that the preceding hypothesized statement is tested empirically, and the stated objective achieved, the study sourced data from the Global Financial Integrity (GFI) Report, the Organization for Economic Cooperation and Development (OECD) and the National Bureau of Statistics (NBS) Quarterly report which spans a period of thirty two (32) years. The study employed descriptive statistics, ADF unit root test for stationarity of the series and the least square method of linear regression in order that the relationship between the dependent and independent variables of the study would be determined. The findings resulting from the empirical analysis carried out on the data revealed that, there is significant positive relationship between illicit financial flow as measured by tax evasion and avoidance and economic development in Nigeria. Flowing from the above findings, the study recommends that the Federal Government of Nigeria (FGN) through its agency in charge of collection of various taxes in Nigeria, in this case, the Federal Inland Revenue Service (FIRS) should formulate policies that would discourage people from engaging in tax evasion such that would benefit the generality of the citizenry. [ABSTRACT FROM AUTHOR]

The article summarizes the book "Against the State: A History of Ancient Near Eastern Civilizations" by James C. Scott, in which the idea that states emerged to protect their members is questioned. The author highlights that many societies avoided the formation of states or resorted to other forms of organization. The origins of the state in the ancient Near East are analyzed, and it is pointed out that the majority of the world's population has been ignored due to the lack of written or material records. The importance of tax collection and legitimate violence for states is also examined. The book is organized into seven chapters that explore different aspects related to the emergence of the state and non-state forms of organization. The importance of cereals in the development of early states is emphasized, as well as slavery and war as means of population control. It is argued that the concepts of "barbarian" and "tribe" were administrative fictions used by states. In summary, the text offers a critical perspective on the origin and nature of early states. [Extracted from the article]

The relationship between tax policy and environment is a hot topic of widespread concern. Clarifying the mechanism between them is of great significance to promote the coordinated development of economy and environment. This study constructs a theoretical framework based on the multi-sector model of general equilibrium theory to investigate the effect of tax competition on environmental pollution. It is theoretically supported that such an effect exists and is affected by environmental protection investment (EI), that is, there is a threshold effect derived from EI. The theoretical finding is confirmed by an empirical study employing the spatial panel threshold model and using China's provincial panel data from 2007 to 2019. The empirical result shows that the threshold effect of EI is significant since that lower tax competition (i.e., higher tax collection and management efficiency) tends to reduce environmental pollution when EI is below the threshold value and vice versa. In addition, we find that the effect of tax competition is regionally heterogeneous. Finally, several policy recommendations are proposed based on the theoretical and empirical results. [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.)

The evaluation and selection of strategies for real estate tax collection using neutrosophic cognitive maps (NCM) represents an innovative approach in urban fiscal management. This method combines elements of neutrosophic theory with cognitive evaluation techniques, allowing public administrators and urban planners to analyze the effectiveness of various fiscal tactics in complex and variable environments. NCMs facilitate a more accurate evaluation by considering not only numerical data, but also subjective perceptions and opinions of the stakeholders involved, such as owners, developers, and residents. This comprehensive approach not only optimizes efficiency in tax collection, but also promotes greater transparency and legitimacy in the administrative process, thus improving the quality of public service and citizen satisfaction. Additionally, NCMs provide a flexible platform to adapt collection strategies to changing real estate market dynamics and local tax policies. The ability of neutrosophic cognitive maps to handle the uncertainty and ambiguity inherent in modern urban management makes them an invaluable tool for urban planners and public policy makers. By integrating multiple perspectives and evaluating the acceptability of proposed strategies, these maps not only help foresee possible resistance or conflicts, but also facilitate the implementation of more equitable and effective tax policies. In summary, the application of NCM in urban fiscal management not only promotes administrative effectiveness but also strengthens local governance by improving citizen participation and democratic legitimacy in fiscal decisionmaking. [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico 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 digitisation of public administration offers many benefits for both employees and citizens, improving resource management and fostering the development of innovative public services. Effective digitisation prioritises the needs of citizens, with an emphasis on simplicity, speed and transparency in public services. This comprehensive digital transformation presents opportunities for increased transparency, accountability, efficiency and improved tax collection, which have become even more crucial during the COVID-19 pandemic as online solutions have soared. Our research provides an in-depth analysis of strategic management in public administrations, focusing in particular on the impact of digitisation on local tax revenue collection in Romania over the period 2015-2021. Authority for the Digitalization of Romania plays a key role in advancing the digitisation of public administration. This thesis examines the Authority’s contributions to the transformation of public services through digital means, with a focus on improving efficiency, transparency and citizen engagement. Analysing key initiatives and strategic frameworks implemented by the Authority, the research highlights significant progress in streamlining administrative processes and improving public service delivery. The study also explores the challenges faced in the digital transformation journey and provides recommendations for overcoming these obstacles. Using data from the national e-payment platform ghiseul.ro, we used panel data analysis, complemented by reliability and robustness testing, to explore this impact. Through comprehensive analysis and case studies, the paper highlights the critical impact of Romania’s efforts on the digital evolution of its public sector, promoting a more responsive and efficient governance model.

The research investigates the potential outcomes of e-invoicing on tax collection and its implications for the future of the Romanian tax system. Employing a comprehensive approach, the study combines theoretical frameworks with a comparative analysis of countries that have already applied e-invoice. Initially, it reviews significant research in the field, utilizing bibliometric analysis to identify key contributions. The bibliometric analysis was implemented based on the Web of Science database. Subsequently, it examines the evolution of e-invoicing globally, comparing tax revenues before and after its implementation in various countries to discern its impact. In this regard, the statistical data was extracted from The World Bank and Eurostat databases. Additionally, it provides an overview of electronic invoicing specifically within the context of Romania. The methodology involves a comparative analysis of tax revenue data and the progression of e-invoicing adoption which was represented according to data from the Romanian Ministry of Public Finance. This study aims to assess whether e-invoicing has a positive or negative effect on tax collection and to offer insights into its potential implications for the Romanian tax system.

At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru. [ABSTRACT FROM AUTHOR]

This paper investigates the effects of institutional quality on tax revenue collection in sub‐Saharan African countries. We include the six institutional quality indicators (i.e., voice and accountability, political stability, regulatory quality, rule of law, control of corruption, and government effectiveness) as explanatory factors for tax revenues and its components in a sample of 42 countries over the period 1996–2019. A system GMM approach was used for the estimations. Consistent with previous results, we find that institutional quality has positive and significant effects on tax revenue collection in sub‐Saharan Africa. Specifically, aggregate total tax revenues, direct taxes, income taxes, and goods and services taxes are positively affected by the six institutional quality indicators. Indirect taxes are positively associated with four indicators, with the exception of government effectiveness and political stability, while tax on international trade are affected by institutional quality factors, with the exception of control of corruption and voice and accountability. These findings indicate that sub‐Saharan African countries should improve institutional quality to boost tax revenue collection. [ABSTRACT FROM AUTHOR]

Tax debt collection is an important element for optimizing state revenue, but until now it has not run optimally. The process of collecting tax debts in Indonesia is often long and complicated. Tax collection faces obstacles such as short billing expirations, regulatory complexity, and unwieldy sanctions. The solution to this challenge involves improving regulations, increasing taxpayer awareness, strengthening institutions, and mitigating external factors affecting tax payment. This research is expected to provide an evaluation of the effectiveness of institutional mechanisms in enhancing tax debt collection for state revenue in Indonesia and an analysis of the current institutional regulations governing tax debt collections, providing insights into potential areas for reform and improvement. [ABSTRACT FROM AUTHOR]

The study identifies the sources of convergence/divergence of Russian regions in per capita budget revenues in the period 2010–19. Budget inequality is assessed using the Theil–Bernoulli index and then decomposed by stages of budgeting and sources. The research shows that inequality, initially formed at the production stage, more than doubles at the stage of tax collection due to the progressiveness of the tax rate in relation to the tax base in the Russian regions. The tax distribution system makes the largest contribution to the convergence of Russian regions in terms of per capita budget revenues, while the contribution of the budget transfer system decreases over time due to its ever growing deviation from the real position of the regions. [ABSTRACT FROM AUTHOR]

The transition to a green, sustainable economy is largely reliant on corporate investment in the realm of environmental protection. Utilizing the adoption of the third phase of the Golden Tax Project (GTPIII) in China as a quasi-natural experiment, this paper examines how corporate environmental investment changes in response to greater tax enforcement. Our results reveal that tougher tax enforcement significantly lowers corporate environmental investment. Such an effect is stronger for firms faced by high financial constraints and those operating in non-heavy-polluting industries. Moreover, the mechanism analysis indicates that the higher tax burden induced by greater tax enforcement is the potential channel. Overall, this paper shows that stricter tax enforcement could potentially result in adverse spillover effects on corporate environmental investment, which warrants attention in tax collection practices. [ABSTRACT FROM AUTHOR]

This study aims to measure the impact of tax audits and tax collection on the income tax revenue under Article 25 for corporate taxpayers at KPP Pratama Prabumulih for the period 2019-2023. The sampling technique used was purposive sampling. The data analysis technique used is multiple linear regression analysis with the aid of SPSS 19. The results of this study indicate that tax audits do not have a significant effect on income tax revenue under Article 25 for corporate taxpayers, while tax collection has a positive and significant effect on income tax revenue under Article 25 for corporate taxpayers. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to determine the tax potential of G20 countries and estimate the tax revenue they could generate. The study evaluates the effectiveness of tax revenue collection for G20 nations from 2008 to 2020 and investigates the relationship between tax collection efficiency and tax evasion. The study also examines the link between tax collection efficiency and a proxy for tax evasion through anti-corruption efforts. Design/methodology/approach: The study assumes that tax collection is a function of gross domestic product (GDP), population, imports and price level. The study uses a stochastic frontier analysis to calculate the efficiency of tax collection. It estimates the loss in total tax collection due to inefficiency by comparing actual and best-practice tax collection. Findings: The findings indicate that anti-corruption measures and technological advancements positively impact tax collection efficiency. Great Britain is identified as the most efficient country in tax collection, whereas Saudi Arabia is the least efficient. Germany has the highest losses in tax collection due to inefficiency, while Australia experiences the lowest losses in tax collection. Originality/value: This study suggests several practical implications. For example, legislators and policymakers should pay more attention to anti-corruption policies. Also, tax agenesis should focus on better understanding variations in tax collection efficiency between countries and how they relate to tax evasion. [ABSTRACT FROM AUTHOR]

Since in most countries, companies take measures to evade taxes and deceive the government, tax collection has always been one of the main problems of governments. The main goal of this research is to provide a model to prevent tax evasion from the perspective of the employees of the country's tax affairs organization. For this purpose, using the theoretical foundations of the research, factors affecting tax evasion have been extracted, which have 5 main dimensions (economic factors, social factors, legal factors, internal organizational factors, and cultural and political factors) and 20 sub-criteria. These factors have been collected from twenty tax experts and experts using the fuzzy Delphi method. The obtained results indicate some of the most important factors of tax evasion, which are, respectively: weakness in clarifying the tax law and contradictions in the legal provisions of taxes, lack of efficient promotion of tax culture, political trust, corruption of government members, and administrative bureaucracy. and the inefficient tax structure, considering the tax system to be fair to the taxpayers, the lack of tax belief among the people and the taxpayers' lack of trust in the government, economic crises, the absence or weakness of effective supervision and follow-up in the process of tax recognition and collection, the expansion of jobs Fraud and underground activities, the ineffectiveness of the tax incentive and punishment system and mechanism, the weakness, extension and complexity of the laws and regulations related to taxes. Finally, a model was designed to prevent tax evasion from the perspective of the employees of the country's tax affairs organization. [ABSTRACT FROM AUTHOR]

This study aimed to explain mental accounting with tax attitudes in smartening the tax system in 2022. This qualitative and survey study used the Delphi method to identify the optimal situation, examine the current situation and then explain the mental accounting model with tax attitudes in smartening the tax system by a cross-sample questionnaire. In this research, the chain sampling method was used in the Delphi section. In the first round of Delphi, 20 experts were identified, and finally, 13 declared their readiness to cooperate in providing expert opinions. The size of the statistical sample was calculated using Cochran's formula, which includes the employees of the Tax Affairs Department of Tehran in the field of accounting, and 285 people were selected as a statistical sample. After distributing the questionnaire to the statistical sample, the collected data was analyzed using PLS software. The results showed a significant relationship between income tax and tax knowledge, religiosity, patriotism, and the perception of the transparency of tax reports in smartening the tax system. In addition, there was a significant relationship between value-added tax and tax knowledge, religiosity, patriotism, and perception of the transparency of tax reports in smartening the tax system. There was a significant relationship between tax thinking and tax knowledge, religiosity, patriotism, and the perception of the transparency of tax reports in smartening the tax system. The results will help planners and policymakers make Iran's tax system more intelligent. [ABSTRACT FROM AUTHOR]

The present research aimed to sociologically investigate the determinants of tax culture of photographers and videographers guild in Mazandaran province and it had a mixed-method Delphi and survey type. A total of 14 experts and specialists of the tax and finance department of Sari, Qaem Shahr, Zirab, Babol, Amol, and Nur were considered in the Delphi phase, and structural equation modeling and AMOS software were used in the field section to determine the relationships between variables. Among the 1895 trade unions of photographers and videographers in 6 cities, 400 individuals were selected by stratified random sampling to answer 58 researcher-made items of the questionnaire. Cronbach's alpha coefficient was greater than 0.7, indicating the research reliability. The research findings indicated that social factors (the need to teach the importance of taxes at schools and universities, the spirit of legalism in the family, etc.), personal factors (the experience of paying taxes, etc.), organizational factors (the efficiency and effective functioning of the tax organization, etc.), legal factors (enforcement action of tax laws and regulations, etc.), political factors (political stability and security, etc.) and economic factors (tax deferral, economic health, and transparency, etc.) were effective in improving tax culture. Among the 58 variables, the effects of 55 variables were confirmed and three variables, having a legal lawyer, exemption from tax crimes, and appropriate behavior of tax organization employees with taxpayers, were excluded from the research due to their less importance according to experts. The development and strengthening of the tax culture affected the rate of self-declaration and voluntary tax payments by taxpayers. [ABSTRACT FROM AUTHOR]

Public debt is a key issue for government institutions, both because of the amount of its revenues, which partly compensate for the possible shortfall in tax collection, and because it is an essential instrument of fiscal policy for the government. This paper reviews the literature on the determinants of public debt in order to identify the explanatory variables of public debt according to the main theoretical and empirical studies. This work will support policy makers who have to obtain financial resources to cover essential and very necessary expenditures nowadays, such as health, education, or infrastructure investment, by controlling debt levels and fiscal pressure. The main policy implication we can derive from these results is that governments should use some of these instruments to reduce general government debt. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) is the property of Dinasti Publisher 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 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.)

Copyright of Revista do Serviço Público (Civil Service Review) is the property of Revista do Servico Publico 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 source of the State Budget is Taxes. Tax is a mandatory contribution that is coercive because it is regulated by law. One of the tax collection systems is self-assessment, where taxpayers are given the freedom to pay and report their taxes independently, the fiscal officer supervises and checks the tax returns reported by taxpayers every year. This difference in opinion on the results of the examination between taxpayers and tax officers is what raises the problem of tax disputes. The problem of tax disputes has existed from the Dutch colonial era to the present. The Tax Court is the body that decides tax dispute cases, the name and duties of the tax court have changed from time to time and with the decision number 26/PUU-XXI/2023 concerning the Tax Court. The authority of the tax court changed to the full authority of the Supreme Court. This article concludes that the Tax Court developed over time, and along with tax reform the Tax Court also underwent reform with the transfer of organizational, administrative, and financial coaching authority to the Supreme Court (MA). With this transfer of authority, it is hoped that the Tax Court can decide tax dispute cases fairly and have legal certainty for the parties to the dispute. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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 study subject is the interim measures’ institute of the tax authority. The study relevance is due to the incomplete decisions’ execution of tax authorities adopted based on the results of tax audits, which leads to the excessive restrictions’ problem on private property of organizations and individual entrepreneurs. The study purpose is to substantiate the need to exclude interim measures of the tax authority from the Tax Code of the Russian Federation. The study used an analysis of the regulatory legal framework, taxation practices, statistical data, and economic publications on interim measures of the tax authority. The conclusion is made about the presence in the existing mechanism of collecting taxes, penalties, fines of tax authorities’ numerous powers and other state bodies, duplicating each other, having an excessive nature and allowing, when used, to guarantee the decisions’ execution of tax authorities adopted based on the tax audits’ results without interim measures.

The overlap of crises that most countries in the world are currently facing generates the need to increase tax revenues, so the analysis of the factors that influence tax revenues is useful and important. There are many factors that influence the level of tax revenues, but those related to the activity of the tax administration and the tax behavior of taxpayers are of great importance. The multifactorial linear regression model developed in this paper demonstrates the existence of a direct and positive correlation between tax revenues: % of GDP and the number of tax inspections, the number of tax penalties and the degree of tax compliance, and a direct and negative correlation between tax revenues: % of GDP and the cost of tax revenue collection. The developed model offers the possibility to make predictions for approaching tax administration strategies aimed at increasing tax compliance and streamlining the activity. [ABSTRACT FROM AUTHOR]