Suchergebnisse

BASIS REPORTINGBUSINESS TAXES; INTERNATIONAL COMPLIANCE EFFORTS; OFFSHORE TAX AVOIDANCE; REAL-TIME TAX SYSTEM; QUALITY TAXPAYER SERVICE; End Notes; Chapter 4 TAX GAP: SOURCES OF NONCOMPLIANCE AND STRATEGIES TO REDUCE IT. STATEMENT OF JAMES R. WHITE, DIRECTOR, STRATEGIC ISSUES, GOVERNMENT ACCOUNT ABILITY OFFICE. HEARING ON ''PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT''; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; THE TAX GAP IS SPREAD ACROSS VARIOUS TYPES OF TAXPAYERS AND TAXES; Characteristics of the Tax Gap

Kosovo has a simple tax system and relatively low tax rates. A risky feature of Kosovo's tax system is the high dependence on border taxes. In 2012, 71 percent of revenue was collected at the border in the form of trade taxes and value added tax (VAT) on imports. Shifting from border to domestic revenue collection is needed. The simple tax system can make it easier for the tax administration of Kosovo (TAK) to adjust direct taxes while encouraging labor market formality. Low domestic revenue collection suggests the presence of large tax gap - the difference between the amount the TAK should collect and the amount it actually does collect. The wider social and economic consequences of tax evasion are high. Finding ways to raise domestic revenue to compensate for the decline in border revenues is going to require actions on a number of fronts. First, strengthening the TAK's capacity to increase compliance and reduce tax evasion, through judicial means. Second, reducing the informal economy will bring more firms and employees into tax net. Third, efforts can be made to increase revenues through existing taxes. Finally, policies that boost private sector growth, including an improved business climate, will help increase domestic production and therefore tax revenues.

This study scrutinises the tax treatment of professional football players' remuneration throughout the European Union. It does so on the basis of a comparative analysis of selected country schemes. It draws conclusions and formulates suggestions for a future European Union approach. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs Subcommittee on tax matters (FISC).

The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy.

Abstract. The article is devoted to the essence and features of the formation of personal income tax gaps. The object of the paper is 1795 publications indexed in the Scopus database on the tax gaps in the national economy. The time horizon of the study was in 1935—2021. On the basis of bibliometric analysis, the main directions of the study of tax gaps are determine, the trend of changing the number of publications on this issue is analyzed. It is concluded that the theory of tax gap management is quite young and is currently only in its infancy. By the VOSViewer tools, five patterns of frequency of use of keywords in scientific works devoted to the issues of forming tax gaps have been identified, their connection with other economic categories have been determined. The analysis of the publications indexed in the Scopus database on a geographical basis is carried out. Clustering international research networks based on bibliometric analysis of scientific papers on the theory of tax gaps management by geographical location have been done. The article identifies the top Scientific Journals indexed by the Scopus database in which the issues of tax gap management were published most often. According to the Scopus database the most popular theories within this problem are: social theories, inequality and tax morality, management and motivation theories, sustainable development theory, production theory, concepts of fiscal policy implementation. A methodical approach to the assessment of tax gaps for personal income tax is proposed. The personal income tax gaps for Ukraine and European Union countries has been estimated. An average volume of personal income tax gaps within 7—28 %, and there is no positive dynamics in its reducing. The countries with the highest volume of personal income tax gaps include Greece, Poland, the Slovak Republic, Turkey, with the lowest — Germany, Belgium, Latvia, Luxembourg. Based on the Multiple regressions test, the hypothesis about the significant impact of tax gaps on personal income tax on the country's economic development indicators was tested. Graphical interpretation of the link between the personal income tax gap and GDP for Ukraine and European Union countries indicates a negative correlation between them. Keywords: tax gap, shadow economy, tax evasion, GDP, economic development, state policy. JEL Classification E60, E63, C23 Formulas: 1; fig.: 4; tabl.: 2; bibl.: 17. ; Анотація. Присвячено дослідженню сутності та особливостям формування податкових розривів за податком на доходи фізичних осіб. Об'єктом дослідження є 1 795 публікацій, присвячених податковим розривам у національній економіці, що індексуються у наукометричній базі даних Scopus. Часовим горизонтом дослідження обрано 1935—2021 роки. На основі бібліометричного аналізу визначено основні напрями дослідження податкових розривів, проаналізовано тенденцію зміни кількості публікацій з цього питання. Зроблено висновок, що теорія управління податковими розривами наразі перебуває лише на стадії становлення. За допомогою інструментарію VOSViewer виділено п'ять патернів залежно від частоти використання ключових слів у наукових працях, присвячених питанням формування податкових розривів, визначено їхній зв'язок з іншими економічними категоріями. Проведено аналіз публікацій, проіндексованих у базі даних Scopus на географічною ознакою. Проведено кластеризацію міжнародних дослідницьких мереж з теорії управління податковими розривами за географічним розташуванням. Визначено провідні наукові журнали, проіндексовані базою даних Scopus, у яких найчастіше публікувались питання управління податковими розривами. Згідно з базою даних Scopus, найпопулярнішими теоріями є: соціальна теорія, теорія нерівності та податкової моралі, теорії управління та мотивації, теорія сталого розвитку, теорія виробництва, концепція реалізації фіскальної політики. Запропоновано методичний підхід до оцінювання податкових розривів за податком на доходи фізичних осіб. Оцінено розриви з податку на доходи фізичних осіб для України і країн Європейського Союзу. За результатами дослідження зроблено висновок про те, що середній обсяг розриву за податком на доходи фізичних осіб становить 7—28%, а позитивна динаміка щодо його зменшення відсутня. До країн із найбільшим обсягом розриву за податком на доходи фізичних осіб належать Греція, Польща, Словацька Республіка, Туреччина, з найменшим — Німеччина, Бельгія, Латвія, Люксембург. На основі тесту множинних регресій було перевірено гіпотезу про значний вплив податкових розривів за податком на доходи фізичних осіб на показники економічного розвитку країни. Графічна інтерпретація зв'язку між розривами за податком на доходи фізичних осіб та ВВП для України та країн Європейського Союзу свідчить про негативну кореляцію між ними. Ключові слова: податковий розрив, тіньова економіка, ухилення від сплати податків, ВВП, економічний розвиток, державна політика. Формул: 1; рис.: 4; табл.: 2; бібл.: 17.

The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy.

The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy.

EN: The purpose of the article is to consider the empirical calculations of the level of de-shadowization of tax gaps in the system-compositional model of the fiscal policy of the state. The methodological approach to cointegration of the level of de-shadowization of tax gaps into the system-compositional model of fiscal policy is substantiated, taking into account the strategic determinants of financial and economic development of the state. The method of calculation of the integrated indicator of strategic alternatives is presented and represents the configuration of the modified system of fiscal innovations in relation to the taxation of economic entities. A methodical approach to estimating the level of de-shadowization of the tax gap on the income tax of economic entities is proposed. The level of unit testing of variables of de-shadowization of tax gaps from indicators of financial and economic development of the EU and Ukraine is analyzed. It is concluded that one of the most influential factors today is the de-shadowization of the economy. The future directions are the research of the ways to improve Ukraine's fiscal policy. LT: Straipsnyje nagrinėjami empiriniai mokesčių spragų panaikinimo lygio skaičiavimai valstybės fiskalinės politikos sistemos ir kompozicijos modelyje. Metodinis požiūris į mokesčių spragų panaikinimo lygio integravimą į fiskalinės politikos sistemos-kompozicijos modelį yra pagrįstas, atsižvelgiant į strateginius valstybės finansinio ir ekonominio vystymosi veiksnius. Strateginių alternatyvų, skirtų panaikinti mokesčių spragoms valstybės fiskalinės politikos sisteminiame ir kompoziciniame modelyje, pasirinkimo modelis, kaip tarpusavyje susijusių ir vienas kitą papildančių biudžeto ir mokesčių srities rodiklių architektonika, atkuria bendrųjų finansų ir ekonomikos raidą lemiančių veiksnių grandinę. būsena. Pateikiamas integruoto strateginių alternatyvų rodiklio apskaičiavimo metodas, kuris atspindi modifikuotos fiskalinių naujovių sistemos konfigūraciją, susijusią su ūkio subjektų apmokestinimu. Siūlomas metodinis metodas, leidžiantis įvertinti ūkio subjektų pajamų mokesčio mokesčių atotrūkio panaikinimo lygį.

We build a two-country model of endogenous growth to study the welfare effects of taxes on tradable primary inputs when countries engage in asymmetric trade. We obtain explicit links between persistent gaps in productivity growth and the incentives of resource exporting (importing) countries to subsidize (tax) domestic resource use. The exporters' incentive to subsidize hinges on slower productivity growth and is disconnected from the importers' incentive to tax resource inflows i.e., rent extraction. Moreover, faster productivity growth exacerbates the im- porters' incentive to tax, beyond the rent-extraction motive. In a strategic tax game, the only equilibrium is of Stackelberg type and features, for a wide range of parameter values, positive exporters' subsidies and importers' taxes at the same time. The model predictions concerning the impact of resource taxes on relative income shares are supported by empirical evidence.

Using microdata from 17 OECD countries, this paper documents a negative cross-country correlation between gender gaps in market hours and wages. We find that the cross-country differences in market hours are mostly accounted for by female market hours and the size of the sector that produces close substitutes to home production. We quantify the role played by taxes and family care subsidies on the two gender gaps in a multi-sector model with home production. Higher taxes and lower subsidies reduce the marketization of home production, leading to lower market hours. The effect is largely on women because both home production and the production of its market substitutes are female-intensive. The larger fall in female market hours reduces relative female labour supply, contributing to a higher female to male wage ratio.

AbstractUsing microdata from 17 OECD countries, this paper documents a negative cross‐country correlation between gender gaps in market hours and wages. We find that the cross‐country differences in market hours are mostly accounted for by female market hours and the size of the sector that produces close substitutes to home production. We quantify the role played by taxes and family care subsidies on the two gender gaps in a multi‐sector model with home production. Higher taxes and lower subsidies reduce the marketization of home production, leading to lower market hours. The effect is largely on women because both home production and the production of its market substitutes are female‐intensive. The larger fall in female market hours reduces relative female labour supply, contributing to a higher female to male wage ratio.