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The article focuses on the relationship between tax revenues and macroeconomic determinants in European Union (EU) countries, particularly examining corporate tax rates. Topics include the impact of direct foreign investment on corporate tax revenues, the role of unemployment and gross domestic product (GDP) in tax collection, and the methodological approaches of panel regression and cluster analysis to assess these relationships over time.

Territorially, Spanish public administrations are organized into State Administration, Autonomous Community Administration, and Local Administration. Local government has the closest contact with citizens and therefore the powers and decisions taken by local institutions have the greatest impact on the social welfare of citizens. To ensure this well-being, it is necessary to analyze and pay attention to the administrative and financial autonomy of local governments. Financial autonomy translates into the capacity of local entities to govern their respective finances, determining, within certain limits, the level of the volume of their own resources and organizing their expenditures. In this work, we study the Financial Autonomy Indicator, which aims to determine the tax resources available to the local entity. Taking into account that Spanish municipalities have, depending on their population size, different obligations when providing services to citizens, the convergence of financial autonomy is studied to detect whether there are common trends by applying the techniques of β -convergence and σ -convergence. It is analyzed whether municipalities starting from lower indicators achieve higher growth over time (β -convergence), and whether dispersion between municipalities is reduced (σ -convergence). Points for practitioners: Local autonomy grants local entities the freedom to manage their own interests within the State's legal framework. Greater economic diversity and the ability to raise more money on their own through taxes, fees, and other sources characterize larger communities. They have a wider tax base thanks to their higher economic diversification, which opens up more opportunities for revenue collection. The speed of convergence is highest in the smallest municipalities. Knowing whether there is convergence or divergence in financial autonomy can help policy makers. [ABSTRACT FROM AUTHOR]

In the Russian Federation (hereinafter referred to as RF, Russia), which is a federal state with a three-level budget system, it is assumed that there is tax potential at all levels: federal, regional, and local. With the help of taxes, the financial basis of local governments is formed and the socio-economic development of municipalities is ensured. In developed countries, municipal budgets are formed mainly from the taxes assigned to them. In Russia, they continue to remain the most problematic link in the country’s budget system. The purpose of the article is to study the influence of the taxes assigned to local budgets on the formation of the tax potential of the municipalities. Objectives are the following: analysis and assessment of revenues of the Russian local budgets in dynamics, justification of directions for increasing the tax potential. The methodological basis of the research is founded on a systematic approach, within which the following methods have been used: analysis and synthesis, generalisation, grouping, tabular method, etc. The research has found that over the past years, with the introduction of the Tax Code of the RF, problems of insufficient tax and non-tax revenues remain for most municipalities, low level of the tax potential and predominance of interbudgetary transfers in their budgets are current. Due to the increasing centralisation of the tax revenues, the degree of dependence of the municipalities on the federal centre is high. Without actually enhancing the tax potential of the municipalities, the development of the regional economy is impossible. The re -search results can be used in practice when developing economic policy for municipal development.

Tax and expenditure policies have a range of economic, social, and environmental objectives. Although these policies are multidimensional, the relevant literature focuses on a single dimension. The long-run aim of public policies, including tax and expenditure policies, is to ensure sustainable development that includes all these dimensions. The sustainable development index is a broad indicator that combines economic, social, and environmental factors, including human development and ecological quality. This study aims to examine the effect of tax revenues and public expenditures on the sustainable development index in Türkiye for the period 1990-2019. According to the study results, while tax revenues affect sustainable development positively, public expenditures affect it negatively. The results of the study support that Türkiye implements its tax policy in a balanced manner towards sustainable development goals and emphasizes that it should review its expenditure policy. This study underscores the importance of aligning both tax and expenditure policies to effectively pursue sustainable development objectives in Türkiye. [ABSTRACT FROM AUTHOR]

The article gives a comparative assessment of the features and trends in the development of urban agglomerations of the Russian Federation in 2015–2021 based on a set of key socioeconomic indicators. A special feature of the study is the testing of a method for assessing the level of economic development of urban agglomerations using data from the Russian Federal Tax Service on the volume of tax revenues. The analysis confirms that urban agglomerations make an extremely high contribution to the economic development of the country and continue to form the basis for growth of the tax economy. The largest contribution to country development indicators is still made by the largest Moscow urban agglomeration; the concentration of resources within its borders has only increased in recent years. The differentiation of the remaining urban agglomerations among themselves is great, and their total contribution in a number of indicators is comparable to that of the Moscow urban agglomeration. Urban agglomerations with pronounced industrial specialization show the best economic results, but development of the economic complex in them does not have an incentivizing effect on the growth of labor market indicators, household incomes and, as a consequence, service sectors. The least developed urban agglomerations remain those with a high role of shadow sectors in the economy and those that were administratively appointed rather than allocated as a result of natural development (Ulan-Ude, Penza, and Ryazan urban agglomerations). Such urban agglomerations are located in regions of the country with a depressed economic situation. Reduced values are also typical of many urban agglomerations of the Volga region. Within individual urban agglomerations, there is a clear manifestation of center–periphery differences in most indicators; however, the study showed that the level of development of urban agglomeration cores and suburbs is not always high, and the positive influence of the urban agglomeration core rarely extends beyond the near belt. The results of the study give grounds to propose a narrower approach when delimiting the boundaries of urban agglomerations, and also prove that current government measures for the development of urban agglomerations in the country (except for Moscow urban agglomeration) have not yet had a significant impact on accelerating economic growth and expanding the geography of influence of agglomeration factors. [ABSTRACT FROM AUTHOR]

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

The article presents a study on assessing tax payments to budgets and the regional budgetary policy formation effectiveness related to the negative impact of the COVID-19 pandemic and sanctions on the revenue side of the budget. The review of economic papers studying the problem of forming regional budget policy has been presented, the goals and objectives of the study e formulated. The purpose of the study is to assess the formation of the budget revenue part at the regional level (on the example of the Orenburg region of the Russian Federation). The estimation of the filling of the budget revenue part at the expense of tax payments has been carried out, the analysis of domestic and foreign scientists, who participated in studying this problem, methodology has been carried out. The study pays attention to the indicators that characterize budget policy formation effectiveness in Russian regions. Logical and statistical methods and techniques have been used. Based on the assessment of the stable level of forming dynamic indicators of revenue and expenditure parts of the regional budget and their growth, the stable instability of tax revenues from the profit of organizations has been shown. Based on the research and scientific studies, the article concludes that in the future the transformation regional budget effective formation should continue. The budget forecast for the future period with high accuracy has been made. The impact of multidirectional factors on the Russian fiscal policy in the medium term increases the uncertainty of its implementation conditions.

ABSTRACTThis article examines the impact of tax revenue mobilization on capital flight in 30 African countries, focusing on the role of natural resources. Over the period 1998–2018, econometric analysis based on dynamic generalized method of moments suggests that tax revenue mobilization reduces capital flight in Africa. However, when countries have more natural or oil resources, the negative impact of tax revenues on capital flight weakens. Therefore, despite the importance of the benefits associated with natural resource wealth (in particular, oil wealth), the latter compromises the impact of tax revenue mobilization on stemming capital flight. Finally, greater responsibility in the management of natural resources and more transparent reporting by companies operating in this sector are needed.

The recent financial crisis caused by corruption and opacity has led us to examine how the informal economy and other factors affect tax revenues using a three-pillar theoretical analysis. Empirical research has not thoroughly explored the shadow economy's impact on direct and indirect taxes, tax revenues, and the central bank's independence from the shadow economy and tax collection. This paper used 2010–2018 data from 129 countries. The shadow economy and tax revenues had a substantial negative relationship. The shadow economy also changed the fiscal authorities' policy mix by reducing direct taxes and increasing indirect taxes. Finally, the central bank's independence mitigated the shadow economy's negative effects on tax revenues. [ABSTRACT FROM AUTHOR]

The study examines how legislative instability in tax laws affects the growth of informal economic activities in Egypt. It suggests that unclear or unsustainable tax regulations drive a shift towards the informal sector, fueled by benefits like tax evasion and reduced compliance costs. To encourage voluntary integration, the study proposes measures such as transparent tax laws, awareness campaigns on tax compliance benefits, and simplification of procedures. It advocates for policymakers to prioritize creating an environment conducive to integration over punitive measures. By fostering a fair tax system and addressing underlying factors driving informality, Egypt can boost tax revenue, ensure fairness, and promote sustainable growth. Employing a descriptive-analytical approach, the study analyzes secondary data from official reports, academic literature, and relevant publications. This method allows for a systematic examination of tax legislative disruptions' impact on informal economic activities. It facilitates understanding the dynamics of tax regulations and their effects on informality by analyzing diverse information sources. This approach ensures reliable insights into the relationship between tax laws and the informal economy in Egypt. [ABSTRACT FROM AUTHOR]

Copyright of REMAH Journal is the property of Research & Development of Human Recourses Center (REMAH) 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 Izmir Journal of Economics is the property of Dokuz Eylul University, Faculty of Economics & Administrative Sciences 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 Scientific Journal of Finance & Financial Law Studies is the property of Scientific Journal of Finance & Financial Law Studies 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 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]

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]

This article attempts to estimate trends in the levels of public and private investment, and national government surpluses and deficits from accumulated capital income, taxation, and rents estimated by different economic historians for England and the UK by utilizing the concept of Paul Baran and Paul Sweezy's economic surplus. The data support historical accounts that income per capita growth begins to increase around the 1600s in Britain, perhaps due to the level of capital, tax, and land income achieving an adequate threshold amount. According to some historians, this would also be about the time of capitalism's ascent as the dominant economic system in Britain. Even then, dramatic increases in investment and economic growth do not appear until the late eighteenth century when investment and deficits reach even higher levels. The new estimates developed in this article are offered as additional macroeconomic data supplements to works created by other authors and researchers and submitted as a demonstration of the concept of economic surplus and the power of threshold levels of private and public investment. Most of all they also give some support to Baran and Sweezy's notion of a society's economic surplus coming from labor exploitation and being used to further investment and government expenditures. [ABSTRACT FROM AUTHOR]

The subject of study is resilience of the tax revenues of the Russian regions. The aim of the study is to identify the impact of external shocks (sanctions, the COVID-19 pandemic, and fluctuations in oil prices) on tax revenue stress in the federal districts and subjects of the Russian Federation. For this, the following were developed: the tax revenue stress index, which is the difference between the moving standard deviation and moving rate of growth of annual tax revenues, and the methodology of its decomposition by source. Based on this index, estimates of tax revenue stress in Russian regions from January 2013 to July 2023 were obtained for the prepandemic, pandemic, and postpandemic (new sanctions) periods. It was found that tax revenue stress correlates significantly positively with oil price stress with a lag of 2–7 months, but the response of regions to oil market conditions is different. According to the estimates obtained, the average tax revenue stress in the considered period was higher in the Far Eastern, Ural, and Siberian federal districts, and in the first two districts, it was also characterized by the greatest variability. The lowest average tax revenue stress levels were observed in the Southern, Northwestern, and Central federal districts; in the latter district, it also showed the greatest stability. Decomposition of tax revenue stress in the country showed that during periods of external shocks, the Urals Federal District made the greatest contribution to the growth of all-Russian stress, and the Central Federal District was the main stress damper. During a period of relative stability, the Ural Federal District takes on the role of a stress damper. The COVID-19 shock had a significant impact on the tax revenues of most regions, although in 27 out of 85 federal subjects, the average stress decreased, while in 36 regions, its maximum value decreased. In the postpandemic period, tax revenue stress in 66 of the 85 regions was lower than in the previous two periods. However, the capital cities and a number of other regions have already felt the impact of the new sanctions of 2022. Stress behaves abnormally in the Far Eastern border regions and Murmansk oblast, associated with the specific factors of resilience of their regional economies and the peculiarities of specialization. The results can be useful for interregional comparisons and managing tax revenue stress in Russian regions. [ABSTRACT FROM AUTHOR]

The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluctuations. The article examines not only the general dynamics of tax revenues, but also their structure, distribution by main components and their relation to the total revenues of local and consolidated budgets, as well as a percentage of GDP. The share of tax revenues in total local budget revenues in Ukraine has undergone significant changes, increasing during the COVID-19 pandemic and the war in 2022, but slightly decreasing in 2023. The share of these revenues in total consolidated budget revenues also decreased in 2022 and 2023, indicating the impact of economic instability and war. The share of local tax revenues in GDP increased in 2022 and 2023, reflecting the increased role of local taxes in financing and adapting to new economic conditions. The dynamics and structure of local taxes and fees, as well as their contribution to the tax revenues of local budgets, are also considered. Analysis of the dynamics of local taxes and fees shows a steady growth in 2019–2020, but a sharp decline in 2022 due to hostilities. However, in 2023, there is a positive trend along with growth, which indicates the stabilization and recovery of the economy. The structure of local taxes and fees is undergoing changes, in particular, there is an increase in the share of the single tax, which indicates a strategic rethinking of the taxation system to simplify and increase the efficiency of tax collection. The increase in the share of local taxes and fees in the tax revenues of local budgets testifies to their importance in the financial support of local authorities and their economic self-sufficiency and stability. In general, the analysis provides an opportunity to understand the economic situation in the regions of Ukraine and the impact of external and internal factors on financial processes in Ukraine. The results obtained can be useful for government agencies, economists and researchers interested in the financial stability and economic development of the regions of Ukraine.

In July 2014, the Parliament of the Republic of Moldova ratified the Association Agreement between the Republic of Moldova and the European Union and the European Atomic Energy Community and their member states, of the one part, (hereinafter – the AA RM-UE). According to the AA, the Republic of Moldova is to harmonise its national legislation to the acquis communautaire and the respective actions and deadlines are set. Harmonization of national legislation, including tax legislation, is a prerequisite for achieving the objective of the Republic of Moldova’s accession to the European Union. Our study highlights the main challenges in the field of tax legislation that public authorities are to manage during the harmonization process.

The informal sector is characterized by limited relations with the tax authorities, which reduces the tax base. As a result, governments are forced to resort to other sources of financing, including public debt policy. This study provides an opportunity to analyze the relationship between the development of informal activities, changes in the general price level, and tax revenues in the case of Côte d’Ivoire. To this end, we empirically address this issue with the help of a linear econometric time series model over the period 1987-2020, using cointegration techniques. On the basis of the prediction of the linear model, the empirical results reveal that the Ivorian state would be rational if the policy of financing the economy were based on increasing the general price level to the detriment of taxes because of the extent of the development of informal activities. In addition, the Ganger causality test shows two significant unidirectional causalities. One from the informal sector to tax revenues and the other from price increases to tax revenues.

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University 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.)

Tax revenues that the state obtains by force from its citizens based on its sovereign authority make up the majority of public revenues and influence financial policy. Economic development is the first financial policy aim. Tax revenues impact economic growth directly and indirectly through savings, consumption, output, and employment. Many macroeconomic factors improve with economic expansion. Economic growth boosts economic activity and tax income. This research examines Azerbaijan's tax kinds, tax revenues, and economic development from 1991 through 2021. Tax revenues and economic growth were analysed using time series methods. Unit root and Maki structural break cointegration tests were employed. In the research with three structural breakdowns, a long-term cointegration connection was discovered between tax revenues and economic growth in all models. [ABSTRACT FROM AUTHOR]

Copyright of Economica: Revistă Ştiinţifico-Didactică is the property of Academy of Economic Studies of Moldova (AESM) / Academia de Studii Economice din Moldova (AESM) 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 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).

One of the most important goals of economic policymakers in every country is to achieve high economic growth. For this purpose, this study aims to identify the most important variables affecting Iran's economic growth in the period of 1981 - 2021 using the dynamic averaging model. The results showed that in Iran's economy, the variables of current government expenditures, tax revenues, income inequality, household consumption expenditures, and domestic investment are the most important variables affecting economic growth. Also, the results showed that the manner and probability of these variables influencing economic growth over time are not constant and are subject to exogenous impulses such as revolution, war, oil price shocks, applied economic policies, structural changes, and sanctions. The results showed that in Iran's economy, the variables of current government expenditures, tax revenues, income inequality, household consumption expenditures, and domestic investment are the most important variables affecting economic growth respectively.

The study is devoted to the consideration of practical aspects of the analysis of the formation of the budget of the territorial community of the city. It is emphasized that an important role in the system of ensuring the sustainable development of territorial communities today is assigned to the mechanism of ensuring their financial capacity, the successful functioning of which makes it possible not only to prevent a financial crisis, but also to a large extent to rid the territory of the dependence on the use of the involved financial resources, to accelerate the pace of their sustainable development . The financial capacity of the territorial community of the city today is determined by the efficiency of the revenue generation of the corresponding local budget. The author focused attention on the need for a detailed, comprehensive analysis of the formation of the budget of the territorial community of Khmelnytskyi based on the study of the level of implementation of revenues in terms of general and special budget funds. The structural structure of the territorial community's budget revenues was appropriately analyzed according to the main sources of their formation according to the Budget Code of Ukraine: tax revenues, non-tax revenues, revenues from capital transactions and official transfers. An assessment of the dynamics of sources of revenue formation of the territorial community budget of Khmelnytskyi for 2017-2021 is provided. The work revealed that the main source of revenue formation of the studied local budget is tax revenue. Therefore, the author analyzed the structure of tax revenues of the city's territorial community budget and tracked their dynamics in terms of direct and indirect tax revenues. Taking into account the transfer of significant functions of the state to the local level, such sources of income formation of the territorial community's budget as interbudgetary transfers (subsidies and subventions), the dynamics and structure of which have been studied by the author for 2017-2021, become important. It is noted that a detailed analysis of the income formation of the territorial community's budget makes it possible to identify potentially important sources of income increase in order to fully finance the needs of the territorial community of the city in the provision of socially necessary services.

This study aims to show the response of foreign direct investment (FDI) inflows to monetary policy (represented by money supply and interest rate) and fiscal policy (represented by tax revenues) in Nigeria during the period (1990–2021). The autoregressive distributed lag approach is employed to estimate long‐run relationship among variables. The results indicate that there is cointegrating long‐run relationship among the study variables. The study provides empirical evidence showing that an increase in the percentage of money supply to gross domestic product (GDP) by (0.971%) leads to a decrease in the percentage of FDI inflows to GDP by (0.975%), an increase in the percentage of tax revenues to GDP by (4.256%) leads to a decrease in the percentage of FDI inflows to GDP by (0.975%), an increase in interest rate by (1.164%) leads to decrease in the percentage of FDI inflows to GDP by (0.975%), and an increase in inflation rate by (0.329%) leads to increase in the percentage of FDI inflows to GDP by (0.905%). [ABSTRACT FROM AUTHOR]

The article highlights the importance of indirect taxes as an instrument of financial regulation and an essential replenishment source of the state budget of Ukraine. The economic essence of the value-added tax is revealed and its role in the structure of tax revenues is highlighted. The revenue structure of the state budget of Ukraine for a three-year period has been analysed, the dynamics of revenue-generating sources, as well as changes in their shares in the total amount of revenues, have been determined. It has been established that the largest share in the structure of the state budget of Ukraine consists of revenues from the collection of taxes, fees and mandatory payments. The problems caused by the efficiency of taxation and administrative procedures in terms of the value-added tax collection are spotlighted. The assessment of tax revenues from the value-added tax, both from goods (works, services) manufactured (performed) in Ukraine, and from imported goods into the customs territory of Ukraine has been carried out. The factors that led to a change in the amount of tax revenues to the state budget of Ukraine on the value-added tax have been analysed, taking into account the situation of military aggression and instability at the geopolitical level. It has been proved that the increase in the amount of funds received by the state budget of Ukraine from transactions related to the taxation of value-added tax on goods (works, services) manufactured (performed) in Ukraine, considering the budget reimbursement, is due not to the national economic recovery or an increase in the efficiency of business structures, but to the introduction of complicated tools for administering the value-added tax and a reduction in the amount of budget reimbursement to value-added taxpayers. The dynamics of budgetary reimbursement of the value-added tax in conditions of complex financial challenges has been assessed. It has been established that there is a positive trend in the amount of funds received by the state budget of Ukraine from the value-added tax on transactions, in relation to imported goods into the customs territory of Ukraine, which indicates a significant impact of imports on the country's economy in general and budget revenues in particular. [ABSTRACT FROM AUTHOR]

This paper investigates the mitigating role of monetary policy and governance in the tax revenue effects of commodity price volatility (CPV) in sub-Saharan Africa. We propose a dynamic panel threshold regression to take into account both the nonlinearity in the relationship between tax revenues and CPV and the endogeneity issues. The estimations show that CPV hurt tax revenues only in the high regime of CPV. Thus, a one-standard-deviation increase in CPV significantly reduces sub-Saharan Africa tax revenues. We also show that low-interest rate, better credits to the economy, and better control of corruption mitigate the detrimental effects of CPV. Sub-Saharan African policymakers should promote accommodative monetary policies, nonconventional monetary policies, and good political governance to tackle the detrimental effects of CPV. [ABSTRACT FROM AUTHOR]

Taxes are at the top of the public revenues that the state needs in order to finance the public services it provides. The correct execution of the taxation process and its support with auditing are of great importance for the prevention of public deficits. Performing taxation transactions correctly and fulfilling their obligations under appropriate conditions are the main expectations of taxpayers from the process. In today's conditions, where information technologies are more advanced than ever before, it is seen that the taxation process and other related transactions and the parties of the tax also take their share from these developments. The Tax Office Automation Project (VEDOP) has been developed for purposes such as increasing the service quality, ensuring taxpayer satisfaction and increasing voluntary tax compliance. With the project, which covers electronic applications, it is aimed to provide fast, low-cost, effective and efficient service by transferring many taxation transactions to the electronic environment. In this context, in this study, measuring the perception of income taxpayers regarding the effect of electronic tax applications on tax revenues was examined using the survey technique. Within the scope of the review, a study was carried out on 200 taxpayers based on the Central Anatolia region. As a result, it has emerged that electronic tax applications are advanced in terms of functionality, use and benefit, and e-applications are useful for taxpayers. In addition, it was predicted that these practices contributed to the increase of tax revenue. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Sharia & Law is the property of United Arab Emirates University, College of Law, Sharia & Law Journal 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 research aims to investigate the correlation between economic growth and the shadow economy in Albania between 1996 and 2019 and their connection to government tax revenue. Accurately measuring the informal economy can aid governments in developing more effective policies that are better targeted. To accurately measure the shadow economy, the autoregressive distributed lag (ARDL) bound test was conducted after verifying the data series' stationarity. The findings of the Granger causality test revealed a one-way relationship where the shadow economy impacted economic growth in Albania. However, there was no significant correlation between the two variables. However, there was a crucial and adverse association in the long run between the shadow economy and tax revenue (% GDP). The augmented Dickey-Fuller test (ADF) test produced a significant outcome, demonstrating that the shadow economy has a detrimental influence on tax revenue. In conclusion, the study emphasizes the Albanian government's need to combat the informal sector by enhancing tax collection. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) 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.)

Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting the 2015 wave of the Spanish Institute for Fiscal Studies' Fiscal Barometer, this paper empirically determines the profile of citizens who are best able to identify the allocation of taxes among the central, regional and local levels of government. The estimates suggest that these citizens are those who are able to identify the government that provides the services financed by those taxes, who correctly identify other taxes received by the same government, who reside in a foral region, and who enjoy a high level of education. [ABSTRACT FROM AUTHOR]

The Covid-19 disruption in Mexico coincided with serious structural problems, intensifying the unexpected social and economic contraction. It created a rebound effect in which structural gaps accentuated the negative effects of the pandemic and vice-versa. Revenue collection is intended to ensure fulfilment of essential state spending and social welfare. In this study, tax revenues and public spending on health in Mexico were analyzed empirically and revenue efficiency was evaluated. Growth was observed in 2020 due to the elimination of universal VAT compensation, taxation of digital services and the fight against tax evasion and fraud. In 2021, IEPS collection plummeted and impacted the aggregate. Tax reform in Mexico remains an enigma. Should the pandemic reappear and structural gaps widen, spending provisions will require financing. The level of public spending is low compared to other LAC and OECD countries. Nonetheless, the efforts in health expenditure and provision amidst pandemic conditions should not be ignored, as it increased from 5.6 % to 6.24 % of the GDP between 2019 and 2020. [ABSTRACT FROM AUTHOR]

This article examines the impact of tax revenue mobilization on capital flight in 30 African countries, focusing on the role of natural resources. Over the period 1998-2018, the econometric analysis is based on the dynamic generalized method of moments (GMM) and the main results of the study suggest that tax revenue mobilization reduces capital flight in Africa. However, when countries have more natural or oil resources, the negative impact of tax revenues on capital flight weakens. So, despite the importance of the benefits associated with natural resource wealth or, in particular, oil wealth, their presence compromises the impact of tax revenue mobilization on stemming capital flight. Finally, greater responsibility in the management of natural resources and more transparent reporting by companies operating in this sector are needed. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Historia Económica / Journal of Iberian & Latin American Economic History is the property of Cambridge University Press 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.)

Background and Aim: As a result of the COVID-19 pandemic, the global and Iranian economies have been affected in various ways. The tax sector seems to have reacted relatively quickly to this pandemic. This study examined the impact of the COVID-19 pandemic on tax revenues in West Azerbaijan Province. Materials and Methods: This descriptive-analytic and cross-sectional study was conducted in the second half of 2021. Primary data for 17 cities of West Azerbaijan Province were provided by the General Administration of Tax Affairs of this province in the form of 9 variables in Excel Format. The data were related to 2019 (Before the COVID-19 pandemic) and 2020 (After the COVID-19 pandemic). The data were analyzed by SPSS using descriptive statistics (Frequency, Percentage, Median, Interquartile range) and analytical statistics (Wilcoxon signed rank test) at a 5% significance level. Results: Based on the descriptive results, the COVID-19 pandemic caused an increase in the tax revenues of West Azerbaijan province in the fields of government employees’ salary tax, stock transfer tax, inheritance tax and stamp duty tax and a decrease in these revenues in the areas of private employee’s salary tax, income tax on legal entities, business income tax, property transfer tax and value-added tax. Based on the analytical results, the impact of this pandemic on the private employee’s salary tax (P=0.003), income tax on legal entities (P=0.019), business income tax (P=0.013), property transfer tax (P=0.015) and value-added tax (P=0.001) was found to be negative and significant. Furthermore, the effect on stock transfer tax (P=0.030) and inheritance tax (P=0.001) was positive and significant. On the other hand, the impact of this pandemic on government employees’ salary tax (P=0.287) and stamp duty tax (P=0.356) was not statistically significant. Conclusion: The COVID-19 pandemic hurt most of the tax revenue sectors. To compensate for the decreased income in vulnerable sectors, the government must develop international trade with comprehensive support from the non-governmental sector while creating new tax lines. Also, stabilizing the financing cycle and designing mechanisms to prevent tax evasion, especially in high-paying jobs, can be fruitful.

The article is aimed at defining the peculiarities of formation of revenues of local budgets of Ukraine under current conditions and providing proposals for further increase of financial capacity of local self-government bodies. The article highlights the methodology for calculating the tax autonomy of local self-government bodies, focuses on the need to strengthen the financial potential of territorial communities. The structure of the revenue side of local budgets of Ukraine during 2013–2022 is studied. It is found that under the conditions of decentralization, the highest share in the structure of local budget revenues belongs to tax revenues, their share has increased from 33.36% in 2015 to more than 60% in 2020–2022. In connection with the reform of the model of the State financial support for the healthcare sector, the medical subvention, which was credited to local budget revenues, was repealed. The implementation of this affected the reduction of the fiscal importance of inter-budgetary transfers – their share in local budget revenues decreased by more than 10 percentage points. Personal income tax revenues are characterized by the largest fiscal effect among tax revenues. The full-scale military invasion in Ukraine in 2022 led to a significant increase in the number of military personnel, which, together with an increase in the level of their monetary support, affected a significant increase in personal income tax revenues. Local taxes and fees are a certain indicator of fiscal autonomy of local self-government bodies, and given the above, it is important to realize their fiscal potential. The average value of the share of local taxes and fees in local budget revenues of Ukraine during 2013–2022 comes to 22.70%, and there is a tendency to increase the values of this indicator. The article substantiates proposals to increase the fiscal significance of property tax. In particular, this concerns the filling of the State register of real rights to real estate and the State land cadaster; timely and regular normative monetary valuation of land; transfer of certain functional powers regarding the administration of property tax (formation and sending of tax notices on tax payments; introduction of payment accounting) to local self-government bodies; improvement of institutional mechanisms of interaction between local institutions and tax authorities.

Efficiency of economic activity of 85 regions of the Russian Federation is analyzed in this article. The purpose of the research is assessment the interregional inequality of the Russian regions. The analysis was based on the total tax revenues collected within all the Russian regions. The research was based on methods of analysis and synthesis, analogy and generalization, comparison and comparison, induction and deduction, economic-mathematical and statistical methods of estimation of income inequality. For its implementation, coefficients and indices were used: Lorentz, Ginny, Robin Hood, Theil, Atkinson, and Herfindahl-Hirschman. Part of the analysis was performed in the analytical module of the information system “Taxes of the Russian Federation”. Based on the Russian Federation subjects’ economic activity model, it is concluded that the total tax revenues collected on regions reflect the effectiveness of its functioning. A more accurate picture is described with the quotient of the tax revenues’ division by the labor resources engaged in their creation. Based on the methods used and data provided by the Federal Tax Service of the Russian Federation and Rosstat, was made of the uniformity of tax revenue collection among 85 subjects of the Russian Federation in the period from 2015 to 2020, all applied coefficients and indices were calculated. Using the share of employed population and tax revenues, the Lorenz curves and size diagrams (box plot) for the ratio of these shares (r) in the period under consideration are constructed and the emissions (outlier) in the distribution of tax revenues are determined. The dynamics of tax revenues and their variation are estimated. The obtained values of inequality indicators and indices showed that the distribution of tax revenues among 85 regions of the Russian Federation is uneven. Simultaneously, this situation is evident throughout the period under review. The subjects whose tax income values can be attributed to outliers have been identified. It is concluded that the problem of uneven development of regions of the country is traced through centuries. A way out of this situation is to use differentiated financial and tax policies in relation to different regions of the country.

For more than 50 years, issues of the environmental protection and pollution prevention have attracted an attention of the general public, scientists and governmental bodies. These concerns has especially increased due to the reduction in supplies and the increase in prices for natural gas and oil on a global scale, as well as the fact that the energy sector generates significant volumes of greenhouse gas emissions. With this in mind, environmental regulation is gaining more and more relevance. Environmental taxes are one of the tools for its implementation. The expansion of environmental taxes around the world took place in conditions of their active support by scientists, activists of the environmental protection movement, representatives of business and government agencies. However, if previously publications highlighted the positive side of these economic instruments of environmental regulation (incentives for polluters to reduce the level of environmental pollution, the formation of revenues for budgets that can be used to finance environmental and social programs), then in the last 3-5 years, there began to appear separate scientific publications, in which the effectiveness of environmental taxes as a mean of regulation the state of the environment is questioned. The objective of this paper is to define factors and features of the environmental taxes' application that reduce their effectiveness as a tool for environmental regulation of the economy. As a result of the analysis of the environmental taxes' revenues dynamics, peculiarities of their application in some countries of the world, and the dynamics of pollutants' emissions, it was once again confirmed that environmental taxes alone cannot solve all environmental problems. They should be supplemented with other tools and approaches of environmental regulation. In addition, it is possible to increase the effectiveness of environmental taxes by removing those rebates, exemptions and subsidies from the national tax systems that have a negative impact on the environment and by indexing environmental taxes' rates in accordance with inflation rates. Ideally, it is also advisable to harmonize environmental taxes' rates on a global scale. But at the moment, this is unlikely to happen even in the medium run. Implementation of these recommendations in practice will allow not only to reduce the level of environmental pollution, but also to obtain additional funds for the carrying-out environmental protection and social programs, for example - in the field of energy conservation, which should reduce the dependence of countries on fuel imports. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) 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 Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi is the property of ODU Journal of Social Sciences Research 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.)

Within the article, the impact of the tax policy on fiscal stability and risks management to identify perspectives and challenges facing Ukraine in the conditions of martial law are researched. The main approaches to determining and understanding fiscal stability are identified, which include the approach related to the budget balance; the approach based on the dynamics of money turnover; the approach focused on public debt; and the approach that takes into account socio-economic justice. The advantages and disadvantages of using these approaches are formulated. It is proved that the outlined approaches to understanding fiscal stability are interrelated and complementary, since of them is focused on different aspects of the fiscal policy due to its impact on the economy and society. The integrated use of these approaches allows us to obtain a more complete and objective understanding of fiscal stability and its dependence on other aspects of economic development. The relationship between the tax system and fiscal stability is identified and characterised. It is proved that the tax system, which determined the method of collecting revenues for the state budget and forms the specifics of the state's financial policy, is a significant prerequisite for managing finances and ensuring fiscal stability. The main risks associated with the valid tax system that can affect fiscal stability and formulate the likely consequences of their implementation are identified. The most significant risks include as follows: shortcomings in tax legislation, increased losses of financial and physical assets of economic entities as a result of war, tax abuses and tax evasion, macroeconomic financial and tax crises, tax completion between countries, corruption, tax policy and social conflicts, changes in international tax standards (in the context of the chosen path of the Ukraine's development towards European integration). Prospects for reforming the tax system to improve fiscal stability in the conditions of war and post-war conditions are formulated. [ABSTRACT FROM AUTHOR]