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The most important thing in any research, including the analysis of socio-demographic problems, is the professional view of the scientist. It is necessary to analyze the current socio-demographic situation and the trendency of its development to generate professional view. The research considers the negative trend of household development in Ukraine and how Federal Republic of Germany is trying to improve the marriage situation in Germany by financially incentivizing people to get married. The research analyzed households by the number of their members, the average age of men and women at the time of registration of the first marriage, and the trend in the number of registered marriages per year. In addition, a part of the tax system of the Federal Republic of Germany was analyzed. Based on the analysis of the German tax system, a hypothetical situation is modeled to demonstrate how marriage affects the tax burden of households. The results of the modeled hypothetical situation, in particular, the extent to which citizens of the Federal Republic of Germany save on taxes, are demonstrated in this research. The results of this research can be useful for formulating an effective tax management strategy in Ukraine to support household development and family creation.

With the rapid development of modern information technology and network technology, the construction of tax informatization plays an important role in improving the level of tax management and work efficiency. However, in the centralized data processing mode, the establishment of large data center and the efficient, stable, and secure connection of server bandwidth have become key challenges. Moreover, the openness and interconnectivity of the tax system network pose various network security threats, seriously threatening the integrity and security of data. For the above issues, this article proposes a tax system network security protection scheme based on elliptic curve cryptography. This scheme combines hash function and elliptic curve cryptography to achieve user anonymity and secure generation of session keys, effectively ensuring the secure transmission of confidential information. The security and effectiveness of the scheme are verified through informal and formal security analysis based on security proof, BAN logic and AVISPA tool. And a comprehensive evaluation of the scheme is conducted, and the results show that the scheme significantly reduced the costs while providing security features.

The purpose of this study was to analyse the role of tax policy in the agricultural sector to determine its impact on innovative development, investment decisions, and competitiveness of enterprises in this area. The study performed a comparative analysis of various aspects of tax regulation, review of taxation instruments, consideration of special tax regimes in such countries as the USA, Germany, France, Spain, Poland, and Kyrgyzstan. The study investigated various aspects of tax regulation that have direct and indirect impact on the functioning of the agricultural sector. The role of tax policy in stimulating investment and development in agriculture by providing tax incentives and subsidies for investment in innovative technologies, process mechanisation, and research was examined. Special tax regimes aimed at supporting agricultural enterprises were analysed, and examples of tax policies in different countries, including the USA, the European Union, China, India, and Kyrgyzstan, were provided. The state of agricultural development in Kyrgyzstan was reviewed, and the main challenges, government support measures, and the main land tax rates across the country were identified. The key point was to develop recommendations for improving the tax system to stimulate agricultural development derived from the synthesis method. This involves the introduction of tax exemptions and investment incentives, differentiation of tax rates depending on segments and regions of agriculture, stakeholder consultations, simplification of tax administration, and attraction of foreign investment through special tax regimes. Concrete examples were also given of large agricultural enterprises in different countries where improved tax policies can contribute to the development and efficiency of their operations

The article presents a review of publications devoted to the approaches to assessing the impact of external shocks on the economy in general and on certain aspects of taxation in particular. It considers both studies that assess this impact by analyzing macroeconomic indicators (less often — budget indicators) and building econometric models (mainly SVAR and VAR models are used in this case), and studies in which various authors propose their own indicators to assess this impact (most often they are either sustainability indicators or stress indicators). Special attention is paid to publications the subject of which is the impact of new challenges on the tax system. A separate block includes publications in which the above issues are considered in relation to the Russian tax system. These are not only scientific articles on the topic, but also documents of international organizations, such as the International Monetary Fund, OECD, World Bank, etc. In addition, the article provides an overview of publications of foreign scientific institutes and research centers. Sanctions imposed on the economy of the Russian Federation are a particular case of an external shock. Thus, a review of publications assessing the impact of new challenges (by the example of sanctions) on the tax system of the Russian Federation is presented. The authors conclude that to assess the impact of new challenges on the tax system it is more advisable to use indicators based on statistical tax reporting.

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.

Taxes have always been present in humanity, since ancient civilizations, when it was necessary to measure in a rudimentary way what each individual fished and hunted, in order to have control of their herd. Many ancient rulers began to charge their subjects with cereals, animals, food and work, as a form of tribute. In this conjecture, accounting plays a fundamental role in the social environment. It is intended to record, analyze, interpret and plan tax obligations, helping to ensure compliance with current tax legislation and accounting standards. Note that tax laws in Brazil are quite comprehensive and complex. The objective of this study was to understand the difference Between direct and indirect taxes, and what their impacts are on the Brazilian economy and society. This study addresses the fundamental concepts of the Tax System and what direct and indirect taxes are. The results demonstrated that effective and efficient tax management is important for a good distribution of resources and services to society, resulting in an imp rovement in the country's development. [ABSTRACT FROM AUTHOR]

This research explores the impact of the tax system on the economic growth of Nigeria. The study utilized data extracted from annual financial reports of the Central Bank of Nigeria, focusing on indicators like Gross Domestic Product, Petroleum Profit Tax, Value Added Tax, and Company Income Tax. The chosen timeframe spans 28 years, encompassing the years 1984 to 2021, aiming to assess how the tax system influences economic growth in Nigeria. To analyze the data, the researchers employed an Autoregressive Distributed Lag (ARDL) technique and conducted preliminary tests before the main analysis. The outcomes of the research indicate that all the explanatory variables (Petroleum Profit Tax, Value Added Tax, and Company Income Tax) exhibit positive effects on the dependent variable (Gross Domestic Product). However, the impact of Petroleum Profit Tax was found to be statistically insignificant. Based on the findings, the study concludes that there exists a noteworthy positive relationship between the tax system and economic growth in Nigeria. Consequently, the research recommends that all sectors adhere to established tax policies and standards to minimize tax avoidance and evasion. This, in turn, could lead to an increase in overall government revenue. [ABSTRACT FROM AUTHOR]

This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country's tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes. [ABSTRACT FROM AUTHOR]

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

The purpose of the article is to define the functions of public control in reforming the tax system and improving the activities of the State Tax Service of Ukraine. The article determines that under the legal regime of martial law, the importance of public control increases as a means of preserving high democratic standards of functioning of public authorities and preventing the penetration of totalitarianism into the Ukrainian legal reality. An important role in achieving this goal is played by the functions of public control, which should be understood as the main areas of its implementation, through which the goals and objectives of control activities are achieved. An analysis of the current state of development of public control in the tax area and its legal regulation has allowed us to identify the following functions of this control. The informational function allows civil society, taxpayers, and interested international entities to promptly receive information on the state of the tax system, promising areas of its reform, and problems existing in the activities of the tax service. The consolidation function of the public control ensures the coordination and harmonization of the interests of the state and taxpayers to jointly solve a global problem - an effective rebuff of the aggressor state. The preventive function of public control includes reducing the level of corruption and other risks that accompany the activities of tax services in the conditions of insufficient transparency of their activities. The function of improving legal support by means of public control allows timely identification of conflicts and contradictions of existing legal acts and development of proposals for amendments and additions to them. The function of raising the legal culture of participants in tax relations allows for the use of cooperation between the tax service and civil society to develop and consolidate standards of integrity for both tax officers and taxpayers. The function of taking into account social needs in the course of public control serves as a means of preserving the social purpose of the tax system and ensures its organic connection with ensuring the exercise of rights, freedoms and interests of individuals and legal entities. [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]

The tax system is a product of human thought, decision, and action because of the evolution of human society, created to meet financial objectives, to which are added the objectives of the economic and social system. The general objective of the research on the evolution of the tax system in Romania is to understand the transformations and changes that have taken place in the country's tax system over time. This research aims to analyze the legislative, economic, and social changes that have affected the tax system and impacted on revenue collection for the state. The research on the evolution of the tax system in Romania and the identification of strengths and weaknesses has the overall aim of understanding and improving the functioning of the tax system, contributing to a more efficient tax administration, and promoting a healthier economic climate.

Copyright of Journal of Babylon Center for Humanities Studies 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 Law of Ukraine / Pravo Ukraini is the property of Editorial Board of Journal "Law of Ukraine" 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 article is devoted to a topical topic - taxation in Ukraine, which is extremely important under the conditions of modern force majeure, which the country faced during the Russian-Ukrainian war and taking into account the challenges of its post-war recovery. The purpose of the research is a constructive and critical analysis of publications on tax topics, the formulation, and justification of the author's own positions on the reform of tax management, and their specification in the context of ensuring efficiency, effectiveness, and justice in taxation. The main results of the study are a structured assessment of current publications on tax topics by Ukrainian and foreign scientists; identification of existing problems in the taxation system in Ukraine and substantiation of the author's approaches and practical ways of solving them; critical rethinking of the essence of the categories of efficiency, effectiveness and justice in the context of their implementation in the taxation system; development of criteria for assessing the efficiency and effectiveness of tax management; proposals for the use of stimulating and social tax benefits for the activation of economic development and justice in the tax sphere. The authors defend the position according to which tax relations between the state and taxpayers should be regulated by establishing the parity of their financial interests, which requires greater attention to taxpayers. Therefore, the work examines the systems of state and corporate tax management and outlines their interaction. The main thesis is to ensure the unidirectionality of the fiscal interests of the state and the financial interests of taxpayers. The tax burden on individuals in the complex of direct and indirect taxation is also investigated, the modern relevance of Engel's law is proven, and a specific option for restoring tax justice for individuals is proposed. The stated fairness is associated with the introduction of a progressive scale of personal income taxation; but in order not to repeat the false experience of tax progression, which Ukraine gained at the beginning of the formation of its own tax system, this progression should be slow, and the "jumps" of tax rates should not be exaggerated. This article will be of interest to scholars and practitioners concerned with taxation issues. [ABSTRACT FROM AUTHOR]

Copyright of Majalat Monazaat Al-Aamal is the property of Majalat Monazaat Al-Aamal 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 is to develop an alternative scientific and methodological approach to the rating assessment of the level of competitiveness of the tax system of the leading countries of the world. A review of scientific studies devoted to the integral assessment of tax systems of different countries showed a variety of approaches to the choice of indicators and valuation methods. Despite the obvious positive aspects of the methodology for calculating the International Tax Competitiveness Index (ITCI), there are claims regarding the number of indicators and the methods for calculating final scores in subcategories and categories. A methodical approach to an alternative integral assessment of the level of tax competitiveness based on the use of the model of the iterative method of principal components is proposed, which made it possible to compile a ranking of the level of efficiency of the tax systems of European countries in 2023. The presented model is easily implemented without the involvement of special applied statistical programs. Ukraine (like most countries with developing economies) is not yet among the 38 countries of the Organization for Economic Cooperation and Development, so the official ITCI index for Ukraine can only be calculated unofficially. The taxation system of Ukraine is characterized by both positive indicators and some shortcomings. Therefore, in order to improve the tax system of Ukraine, it is necessary to study the positive and negative experience of other countries and determine the factors influencing the country’s position in the ranking of international tax competitiveness. In the course of further research, it is necessary to critically review the system of indicators, excluding the ones that do not significantly affect the final result, but can lead to certain errors.

The underground economy is a major challenge around the world and is a priority for many governments as it affects both developed and developing economies. The aim of this research is to address the concept of the underground economy and identify the effects of this phenomenon on the economy at the micro and macro level. In order to achieve the research aim, the following specific objectives were set: O1- to provide a current state of knowledge of the underground economy by referring to the relevant literature in the field; O2- to identify the peculiarities of the phenomenon of money laundering as a financial mechanism of the underground economy, O3- to analyse the tax system at international and national level as a determining factor in the development of the underground economy. In order to achieve the proposed aim and objectives, the research methodology used mixed research techniques, specific to qualitative and quantitative research. The results of the study demonstrate that the underground economy presents more risks than opportunities, as tax evasion, social injustice, economic distortions and associated institutional weakness outweigh the possible benefits, all of which can harm the business environment, competitiveness and equitable economic development. We believe that the study is particularly useful for international and national regulators to reconsider and adapt their tax policies to the current needs identified in this study in order to reduce the negative effects of the underground economy on economic development.

The article examines the formation of the fiscal policy of the People's Republic of China and the fiscal policy of Ukraine. The theoretical aspects of the formation of fiscal policy are highlighted, the stages of the formation of the fiscal policy of China and Ukraine in historical retrospect are given. The description of reforming the fiscal and tax system of China is carried out with reference to the achieved successes in the socio-economic development of the country. An overview of the trade and economic relations between Ukraine and China is provided. Based on the current state of the socio-economic situation of both countries, the prospects for the development of Ukrainian-Chinese economic activity are described and the need to harmonize the fiscal policies of the countries is substantiated.

This paper discusses the risks that businesses face in the tax system from the point of view of the cycle of money. The current research is about the influence of companies that participate in global tax transactions on the tax revenue. The results show that controlled transactions have a negative impact on the GDP and tax revenue, discouraging any uncontrolled investments. The diminished risk increases the tax revenue. The objective of this research is to show that a tax policy of a low tax rate increases uncontrolled transactions, leading to a growth of GDP and tax revenue. This work complies with the theory of the Cycle of Money. The impact of risk on tax revenue has been determined by comparing results with and without this factor. The Q.E. method uses mathematics and programming, allowing the determination of an appropriate equation by a feedback procedure. An econometric analysis is applied to check the results of the model. A special technique is introduced, for the first time, to identify the risk by the sensitivity impact of one factor to another one. Sensitivity is determined as the ability of one factor to counteract instantly the changes of another one. If the counteract is instant, it is considered that the sensitivity is high. If the counteract delays, it is determined that the sensitivity is low. For high sensitivity, the risk is low, and the adjustment is the appropriate one. For low sensitivity, the risk is high, as the adjustment is not adequate.

The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented.

Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern realities. The sanctions imposed by the European Union and the United States of America against Russia affect not only the production sphere, but also economy as a whole. The decline in oil prices, ruble devaluation, and outflow of foreign capital eventually lead to budget deficit. In these conditions, budgetary and tax policy remains one of the most important instruments of the economic policy pursued by the state. Increasing tax system efficiency becomes a priority. The objectives of the study include establishing budgetary and tax system effectiveness in forming budget revenues of different levels, including administrative centers (capitals of republics, regional centers). The article uses analysis and synthesis, generalization, grouping, dynamics, comparison, tabular method, and data of the Federal State Statistics Service, the Ministry of Finance of the Russian Federation, and the Federal Tax Service of the Russian Federation. It has been established that the existing budget and tax policy does not provide regional and local budgets with necessary financial resources as they are dominated by inter-budget transfers that cover only their deficit and do not ensure economic growth. All this predetermines the need to redistribute tax revenues in favor of regional and local budgets that will weaken the share of inter-budget transfers in these budgets.

The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as normal. The purpose of this article is to observe the evolution of taxation in progressive tax rates compared to taxation in single rates in Romania, but also in other European countries. The research methodology involved the qualitative analysis of the various scenarios, already existing at national and international level on the single taxation vs. progressive taxation, as well as documentation by quantitative analysis of the focus of literature on the evolution of taxation in progressive quotas. Following the analysis, it was found that the tax system in progressive quotas existing in Romania until 2004 generated a low level of revenues to the budge. In many European countries, however, a progressive taxation system is applied, which reinforces the OECD’s assertion that there is no tax system „unique to all”.

Copyright of Hispania: Revista Española de Historia is the property of Consejo Superior de Investigaciones Cientificas 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 Justicia (0124-7441) is the property of Universidad Simon Bolivar 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 Reti Medievali is the property of Firenze 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.)

Purpose: The paper deals with issues related to the fiscal policy and the impact on the Kosovo economy. The main purpose of the paper is to analyze the impact of the fiscal policy on the economy and the financial effect on the budget in Kosovo. Design/methodology/approach: This article provides a theoretical overview of fiscal policy and its impact on the economy. To finalize the work, the material used includes scientific literature, as well as reports and publications from the Ministry of Finance, the Statistics Agency of Kosovo. To achieve the main objective of the article are different sources of data such as analysis method, comparative method, econometric analysis which has been analyzed and analyzed correlatively. Findings: In the framework of the work we have done regarding the analysis of fiscal policy and the impact on the economy in Kosovo, the results showed that: Fiscal policy affects economic processes and economic activities as well as effects on the budget in Kosovo. Practical implications: Through the study, we consider the results and recommendations to be taken into account by the interested parties and certain sectors in Kosovo. [ABSTRACT FROM AUTHOR]

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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.)

Copyright of Humanities Journal of University of Zakho (HJUOZ) is the property of Humanities Journal of University of Zakho 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 topic of the paper is tax and the tax system of the Byzantine Empire. The tax system analysed in this paper was created and applied from the 3rd to the 9th century. In this research, the author tried to point out the changes that took place in the property relations in the agriculture of the Empire, which in many ways affected the organization and method of tax collection. The paper provides an analysis from which it can be noted that the organization of tax collection followed the changes that took place in Byzantine society. Agricultural production in the first centuries was based on the relationship between the colonists and the landowners. That relationship began to change from the beginning of the 7th century, when an increasing number of free peasants began to appear in agricultural production. The Roman and then the Byzantine system of tax collection was based on the registration of the land in the cadastre. Every land owner had to be registered in the cadastre, and thus was obliged to pay taxes. The financial administration of the Empire gave estimates every year of how much tax should be collected. The tax system in these times is going through changes in the way it is collected. The old relationship in which head tax and land tax are collected is abandoned and a system of special assessments, household tax and land tax is introduced. The changes that occurred in the method of tax collection influenced the further development of relations in Byzantine agriculture. Throughout this period, taxes were collected in money, mostly gold. [ABSTRACT FROM AUTHOR]

Copyright of Studia Iuridica Toruniensia is the property of Nicolaus Copernicus University in Torun, Faculty of Law & Administration 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 rational functioning of the tax system is a significant problem for any state. The evaluation of the performance of the tax system is usually carried out considering only one component: government, business, or specific narrow parts of the tax system, such as an analysis of a particular tax, thus preventing a fully fledged assessment. One of problem that is crucial for the vitality of the tax system is its reliability. The purpose of this article is to develop an approach to estimating and assessing the reliability of the tax system. Two major criteria of the functioning of the tax system are equity and efficiency, which form the basis of the optimization of the tax system by finding their optimal combination. The process of such multi-criteria optimization is usually associated with the irreducible incomparability of criteria. Methodology: As tools, the proposed Weibull distribution, S-shaped curve, as well as a three-tiered scale for determining the level of reliability of the tax system are used. Applying experts' evaluation ranking and using Kendall's Concordance Coefficient for processing the resulting data, taxes and criteria on which concessions could be made are determined. Findings: The analysis shows that the difference between the opinions of experts regarding the ranking of taxation criteria is related to their affiliation - state or business. To find a solution in this case, the method of successive concessions is applied, which requires ranking relative single indexes of taxation criteria, as well as taxes that are associated with them. Originality: For the formalization of the process of dealing with the incomparability of criteria, a concept of business-oriented aspects of tax optimization is proposed, which is aimed at both business entities as well as individuals and state-oriented aspects of tax optimization. [ABSTRACT FROM AUTHOR]

The Child Tax Credit (CTC) expansion was an extraordinary experiment not just in policy design but also in policy implementation. As such, it cast light on the possibilities and blind spots of using the tax system to deliver safety-net benefits. The rapid and widespread take-up of the benefit reflected the use of a specific implementation tool that reduced administrative burden for the public: auto-enrollment via the tax system. But use of this tool also excluded families who could benefit from the program but were disconnected from the tax system. These tended to be families with the lowest incomes. Thus, while the CTC expansion offered a classic example of "targeting within universalism" by broadening a policy's beneficiaries while making it more redistributive, its implementation revealed that a different sort of targeting is needed to reach those with the lowest incomes and to achieve the hoped-for redistributive impact. [ABSTRACT FROM AUTHOR]

In the conditions of the modern global economy, tax policy is a direct tool of management that influences the economic development of the country. This paper dwells on the assessment of the interconnection between tax policy and economic development of the Kyrgyz Republic. The paper considers the issue of adapting the country’s tax policy to the conditions of the world economy, as well as to domestic needs and possibilities. This research focuses on the specific features of Kyrgyzstan's tax system, including the structure and recent changes in the legislation and their influence on fiscal policy and economic indicators. The authors emphasize that to achieve sustainable economic growth and raise the population’s well-being, it is important to create a tax system that would adequately react to the changes in the world economy. This paper contains a detailed analysis of macroeconomic factors and key economic indicators that is aimed at determining the current trends and potential opportunities for the optimisation of the tax burden. Special attention is paid to the development of tax tools that facilitate the formation of a favourable environment for sustainable economic development and prosperity of the national economy. This research is a complete overview of the tax system of the Kyrgyz Republic, with an analysis of the recent changes in the context of their impact on fiscal policy and economic indicators. Summing up, this paper distinguishes the strategic significance of effective tax policy for the stimulation of sustainable economic growth.

Abstract This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks, specifically focusing on the income tax system in a developing country. To achieve this objective, a mixed methodology approach was adopted, combining quantitative and qualitative data collection and analysis methods. The data were gathered through document analysis, interviews, and questionnaires administered to stakeholders in the Egyptian Income Tax Authority. The findings of this study hold significance for both academic researchers and accounting practitioners. The results demonstrate numerous advantages associated with the utilization of ontology in tax management. It has the potential to reduce costs in tax advisory services, minimize errors in tax calculations, and enhance tax revenue generation by promoting transparency and accountability. The empirical analysis further confirms a positive correlation between ontology-based knowledge management and improved accountability procedures, as well as a positive correlation with the reduction of tax risks. These statistically significant relationships (r = 0.85, p

The tax system is an essential part of any country's economic structure as it provides the government with a significant source of revenue and plays a crucial role in economic policymaking. In Romania, a nation with a complex tax system and evolving economic conditions, understanding the effects of the tax burden on the population is essential for assessing the fairness, efficiency and sustainability of public finance policies. The overall objective of the paper is to highlight that in recent years the issue of fiscal pressure on the population has received significant attention worldwide. As governments strive to maintain sustainable economic growth, there is a growing need to assess the impact of tax policies on individuals. The purpose of this work is to delve into the multifaceted nature of the tax burden, examine its implications for the population and propose policy perspectives to address the challenges it raises.

The article discusses debatable issues of taxation of self-employed citizens in the Russian Federation. The purpose of the study is to analyze the current practice of taxation of self-employed citizens, identify urgent problems that arise during implementation of the experiment on professional income tax application, and search for approaches to their solution. The statistical data of the Federal Tax Service of the Russian Federation on the number of registered tax payers and their distribution by region have been analyzed as well as of tax revenues to the respective budget, advantages and disadvantages of similar system, and legal consolidation of the status of self-employed citizens. Ideas on how to improve efficiency of the tax regime have been generated. The study concludes that the experimental taxation regime for self-employed citizens has to be developed further. The results obtained can be used in the development of decisions to improve tax on professional income at the end of the experimental period and in development of draft laws to improve provisions of the state tax policy relating to self-employed citizens.

Introduction: The aim’s study is to provide a model to examine the factors affecting the culture of tax collection force and its consequences in the Tax Administration. To achieve this aim, the Tax Administration need to have the expertise high quality of the employees. In this regard, managers often attribute the success of the organization to the culture of the organizational dynamic culture based on innovation, teamwork and empowerment of its employees. Methodology: The paper’s method is a mixed one (first qualitative and then quantitative). In the first part, the foundation data theory was used; through which the theory is formed based on the main concepts derived from the data. In the qualitative part, using the data theory of the foundation derived from Strauss and Corbin theory and conducting in-depth semi-structured interviews with tax experts, the model of tax collection force culture in the country's tax organization and its affiliated departments in the form of 43 concepts, 8 subcategories and 4 main categories and analyzed and extracted. Then, based on the process model and legal statements obtained from the first stage, research hypotheses are formulated and at the level of branches of the General Directorate of Taxation across the country by cluster sampling, a sample of 360 employees of the branches of the General Directorate of Tax Affairs throughout the country using It was selected from Cochran's formula and tested. This research is also a kind of exploratory research. The test of the model was performed using structural equation modeling based on partial least squares (in the quantitative part) and according to the data obtained with the help of software (Smart PLS). Results and Discussion: Based on results the variables of competitive environment and change in business parameters have a positive and significant effect on the culture of tax collection force in the tax administration and its affiliates and its establishment has consequences related to the tax system, taxpayers and It has employees. In the second part, in addition to confirming the validity of the model, all the hypotheses were confirmed. Dimensions and indicators related to each of the factors in the research findings are presented. Conclusion: In order to create a competitive environment in the General Administration of Taxation across the country need to have enriching the jobs and taxpayers for more diverse services, thus the performance of the tax collection force culture and related mechanisms has become extremely important. Build a strong school-based revenue culture based on focused service delivery as well as a core team among their office staff and improve the quality of their services day by day. Due to the conditions of the Iranian tax system, no careful studies have been conducted on the subculture of the tax collection force in the tax system and the country's tax affairs organization. There seems to be a significant gap in this area. In this regard, studying the culture of the tax collection force in the Tax Affairs Organization as a large financial intermediary organization and an important income is a step towards transparency and a deeper understanding of this issue. Accordingly, in this study, the dimensions of the culture of tax collection force in the Tax Affairs Organization of the country consisting of 4 categories and 22 concepts, causal conditions including 2 categories and 1 concept and the consequences of its establishment consisting of three categories and one concept were identified. In the second part of the research, by using the partial least squares technique, explain the structure and indices of research’s model, by testing the hypotheses, the results showed the validity and generalizability of the research model.

In the wake of the war in Ukraine and the rapid spread of the COVID-19 pandemic, many businesses have either suspended or closed their operations. The introduction of martial law requires rapid adaptation of tax legislation to new realities. To do this, the State must, in particular, distribute its burden to promote the survival of businesses in the wartime conditions. One of such plans is to carry out the tax reform «10-10-10», which provides for amendments to tax legislation, revision of preferential taxation of certain business segments and reduction of basic tax rates. Making adjustments to these tax rates will lead to serious changes in the State budget itself. The main taxes that will be changed during the reform are VAT, personal income tax and business income tax. Analysts argue that reducing them to 10% and strengthening tax control over entrepreneurs and enterprises will lead to the withdrawal of a significant part of business from the «shadow». The important point is that, in contrast to reducing the rates on basic taxes, the authors of the reform propose to strengthen control over the activities of not only registered entrepreneurs, but also the population that receives income without registering as a business entity. This will entail an increase in fines for violating tax legislation. Among the important shortcomings of the reform are the potential increase in the budget deficit resulting from a significant reduction in taxes, as well as the conditions of the European Directive 112, which Ukraine has to adhere to within the framework of European integration and according to which the VAT rate cannot be less than 15%. In turn, the advantages are strengthening tax control, de-shadowing the economy and reducing the tax burden on the wage fund, improving the standard of living of the population, supporting business and attracting foreign investment. Thus, after a detailed consideration of the reform, familiarization with the opinions of leading experts and a brief analysis, it can be argued that in such a difficult situation in which Ukraine finds itself now, it is appropriate to make fundamental changes to the tax system in order to improve the financial condition of the population, enterprises and the economy in general.

Taxes are recognized as sustainable government revenues. Hence, the requirement for taxpayers and citizens to adhere to taxes can be the key to developing and improving social welfare and economic growth and development. This research has been written in a descriptive-analytical method to identify the factors affecting the non-compliance of taxpayers. Unfortunately, despite the various efforts made to spread and expand the acceptance of taxes, we still see a high level of tax crimes. The findings of the research indicate that the various causes that lead to tax crimes are discussed in different aspects of the tax system. Since the Iranian tax system consists of three pillars of tax laws and regulations, tax organization and structure and taxpayers, the study of the causes of tax crimes was initially investigated in these three pillars. For example, we see the existence of weaknesses in the framework of tax laws and regulations, and the lack of quality and transparency of tax laws as a legal basis for the commission of tax crimes.

The article is a polemic with selected considerations from Thomas Piketty’s Capital and Ideology. As a basis for future-oriented inquiry, Piketty takes inequalities from both the economic and sociological (especially educational) sphere, along with their sources and ways to address them. The book aims to present Piketty’s vision of a just system and the mechanisms to ensure its functioning. I focus on systemic issues, in which I view a discrepancy between Piketty’s commendable intentions and the objective possibilities of creating a coherent vision of transition.

AbstractEarlier studies have assumed the effect of tax systems on poverty and inequality to be symmetric by imposing linear specifications. In this study, we account for possible asymmetries by re-examining the effect of tax systems on poverty and inequality in Ghana. We rely on the Nonlinear Autoregressive Distributed Lag (NARDL) estimation techni que and time-series data from 1983 to 2016. The findings revealed that, while the nexus between tax systems and poverty is asymmetric, the reverse holds for the relationship between tax systems and inequality. Specifically, we establish that, while positive (negative) shocks in direct taxes raise (reduce) the level of poverty, the shocks in indirect and overall tax systems produce negative results. Moreover, the symmetric evidence is observed only for indirect taxes and inequality in the long-run, and the relationship is positive. We recommend for a poverty reduction strategy that is centered on tax reduction at all levels. Equally important is a policy that has a firm foundation in the indirect tax system to bridge the inequality in Ghana.

L’articolo considera l’evoluzione dell’imposizione dei redditi in Italia, e in particolare i tentativi di riforma degli anni ’90 e primi 2000. In un tributo a Salvatore Biasco, l’autore ricostruisce il suo ruolo sia come parlamentare che come presidente di una commissione bicamerale sull’imposta sulle società. Considerando in particolare il sistema di Dual Income Tax (DIT) e l’Aiuto alla Crescita Economica (ACE), si evidenziano i differenti principi ispiratori dell’imposizione delle società, e le soluzioni ibride trovate in Italia, nonché le sfide perdurate nel tempo a causa di fattori politici ed economici.