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The article describes the role of tax payments in generating revenue for the State Budget of Ukraine. The study shows how audit of taxes and fees influences the effectiveness of enterprise performance. The authors emphasize that implementing internal tax audit procedures is important in order to optimize the enterprise's financial policy. An attempt is made at defining tax optimization and developing a logical framework to enhance the effectiveness of taxation in enterprises. It is pointed out that effective management of tax liabilities involves either creating a tax planning system or performing functions for maintaining tax discipline within integrated management.The factors influencing the quality of audit of taxes and fees in the process of assessing the financial position of economic entities are systematized. Among them are the following: qualification of auditors; engaging highly-skilled specialists; independence and confidentiality of auditor's assessment; high mobility; accumulated experience in working with financial statements; high level of responsibility. The study offers ways to improve the system of audit of taxes and fees in Ukraine in the context of ensuring effective tax management in enterprises. It is proved that a timely audit of taxes and payments not only reduces tax risks in entrepreneurial activity, but also optimizes tax and accounting policy of the company, because it incorporates current changes in legislative regulation and modern techniques in auditing introduced abroad.

This book discusses the concepts, types, models, and patterns of Japan's Hometown Tax Donation Payment system, to provide a clear picture of this newly developed unique and innovative fund-raising tool used by municipalities. It also sheds light on the influences that reciprocal gifts provided by each municipality to donors have on local economies by reviewing empirical works and surveys targeting local business owners and local financial institutions. A distinguishing feature of the book is that it introduces a new social finance mechanism that is unique to the Japanese market and could provide policy implications for small and medium-sized enterprises (SMEs) as well as regional development. Furthermore, the book explores the efficacy of the demand–pull approach to support-strengthening SMEs, especially in rural areas. Finally, the book identifies some lessons learned from the system with a view toward advancing research on this phenomenon and making the system efficient and sustainable. As a whole, the book can provide ample benefits to novices, academics, researchers, and policymakers interested in Hometown Tax Donation Payment, an innovative social finance tool. This is an open access book.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

Purpose– The purpose of this paper is to compare two elements of lay-off costs in a dynamic model of the labor market and analyze the differences for business cycle dynamics and welfare.Design/methodology/approach– The paper builds a general equilibrium Real Business Cycle model and introduces firing costs and severance payments. Labor market frictions are assumed to follow the famous search and matching approach.Findings– The paper finds that firing costs imply a higher volatility over the cycle and have stronger negative welfare effects. Severance payments have a lower volatility, reduce unemployment, and reduce welfare by a smaller amount.Practical implications– Policy reforms should be aimed to use severance payments and reduce the ring cost component of lay-off costs.Originality/value– Increasing welfare and a more stable business cycle could be supported by using severance payments instead of firing costs.

About the Authors -- Introduction -- Chapter 1 Time for Regional Areas to Incorporate Management Perspectives in Pursuit of a Sustainable Society -- Chapter 2 Overview of Hometown Tax Donation and the Challenge It Poses to Municipal Administration—Paradigm Shift in Municipal Administration: Incorporating Management Perspectives -- Chapter 3 Effects of Fostering Local Businesses and Measures for Enhancing Business Capabilities: —Based on Case Studies on Hometown Tax Donation Gift Providers -- Chapter 4 1 With a View Toward Initiating Regional Entrepreneurship—Based on Data Analysis and Survey Research of Hometown Tax Donation Gift Providers -- Chapter 5 Prospects for Regional Financial Institutions to Enhance Their Roles Through Hometown Tax Donation—Current State of Lending by Regional Financial Institutions and of Intra-regional Industry-Government-Banking Collaboration.-Chapter 6 1 Regarding Measures by Rural Areas to Promote Migration and Settlement and Increase Associating Populations—Implications from Various Measures Triggered by Hometown Tax Donation -- Chapter 7 The Role of Social Finance in Resolving Regional Issues—Recent Trends in Japanese Civic Crowdfunding -- Chapter 8 Implications for Regional Development Drawn from the Hometown Tax Donation System—Aiming to Produce Regional Entrepreneurship.

In neoclassical economics, individuals are assumed to perceive tax payments as commensurate with any other payment. This paper challenges this assumption. Individuals are more likely to identify with the community when they pay a higher share of their income in tax and when compliance is also an expression of civic duty. An analysis of questionnaire responses from over 20 countries suggests that citizens take a greater interest in politics when they are more tax compliant.