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The voting of EU members for common consolidated corporate tax base and the tax benefits

Author(s): Wojciech Dąbroś,Janusz Kudła / Language(s): English Issue: 54/2020

This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.

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POSSIBLE SOLUTIONS FOR MODERNIZATION AND COMPUTERIZATION OF OWN PREVENTIVE FINANCIAL CONTROL IN THE MINISTRY OF NATIONAL DEFENCE IN THE CONTEXT OF THE CORONAVIRUS PANDEMIC

Author(s): Marian Jianu / Language(s): English Issue: 03/2021

The own preventive financial control is also carried out in entities of the Ministry of National Defence based on a customized normative framework, starting from the one established for all public institutions. This normative framework that applies in the army must be updated with the new normative acts adopted at national level (we have in mind OMPF no. 103/2019, Law no. 133/2021 and OMF no. 555/2021), which bring important elements of novelty, especially regarding the integrity of the person designated to exercise the activity of preventive financial control and the performance of the own preventive financial control in electronic form. The exercise of preventive financial control in electronic form was introduced this year by a separate normative act (OMF no. 555/2021), following the Coronavirus pandemic’s outburst in 2020 (which is carrying on in 2021) and obliges public institutions to adopt specific methodological rules for application, in addition to the general framework configured by this regulation. In order to support these provisions, we have set out in this article certain solutions that can be considered by military entities in the process of setting up the own procedures for conducting preventive financial control in electronic format.

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LEGITYMIZACJA PODATKU OD GIER – KIERUNKI POSZUKIWAŃ TEORETYCZNEJ KONCEPCJI

Author(s): Michalina Duda-Hyz / Language(s): Polish Issue: 2/2020

The aim of the article is to identify economic theories which might be seen as justifying the existence of taxes on gambling as well as to confront the assumptions of these theories with the specific character of the gambling phenomenon. The subsequent sections of the article indicate the arguments in favour of additional taxation of gambling services resulting from the theory of optimal taxation, the theory of corrective tax, and the theories of behavioural economics. The article also presents the main controversies and application problems which arise from these theories in the context of the special character of gambling and gaming taxes.

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BARIERY IMPLEMENTACJI CO-OPERATIVE TAX COMPLIANCE W POLSCE

Author(s): Marta Kluzek / Language(s): Polish Issue: 3/2020

Large enterprises differ qualitatively from other categories of taxpayers, and the effective enforcement of taxes in due amounts is a great challenge for the tax administrations of individual countries. We are constantly looking for tools that would prevent tax avoidance, but with varying degrees of success. Therefore, the OECD actively promotes the benefits of the concept of Co-operative Tax Compliance (CTC), which consists in the cooperation of enterprises with the tax administration in order to comply with tax regulations. CTC is a relatively new idea, but a number of countries have already implemented it, although with some differences. The aim of the article is therefore to review the solutions adopted in selected countries in the field of CTC, and to attempt to identify barriers to the application of such a model of cooperation in Poland. It turns out that what has worked in one jurisdiction has not necessarily been positively received in another. It seems that in the Polish reality, enabling this type of cooperation from the formal and legal side will not be a sufficient condition for the effectiveness of CTC.

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DOMNIEMANIE PRAWDZIWOŚCI DEKLARACJI PODATKOWEJ I JEGO ZNACZENIE DOWODOWE

Author(s): Adam Nita / Language(s): Polish Issue: 4/2020

Presumption is a legal construction known in diverse branches of law – both private and public law. However, one of the aspects connected with applications of this structure in tax law is the presumption of the truthfulness of the tax declaration. This is regulated in general tax law (in the Tax Ordinance) and in special tax law (for example in the VAT law act). In making it a legal presumption, the legislator assumes the truthfulness of all the data which make up the content of the tax declaration submitted by a taxpayer. This concerns both declarations which only inform the tax administration about the tax base of a particular person, as well as declarations which include a so-called self-assessment, made by a taxpayer. The author considers the essence of presumption as a legal construction, the reason for such a regulation in the tax law, and presents its consequences. In the opinion of the author, one outcome is that the burden of proof principally falls on the tax authorities which impugn the tax declaration. It concerns all of elements of chargeable event, the fulfilment of which by a taxpayer creates the tax obligation. Therefore, the author is an opponent of dividing the burden of proof in tax law. According to this idea, some elements of tax event that are beneficial for a tax debtor, because they reduce the amount of tax (for example, costs in income tax, tax relief or input tax in value added tax) should be proven by a taxpayer. However, improving of other parts of the chargeable event would be the duty of the tax authorities.

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ROLE OF FISCAL POLICY IN STIMULATING THE ECONOMIC RECOVERY OF THE WESTERN BALKAN COUNTRIES

Author(s): Predrag Mlinarević / Language(s): English Issue: 23/2021

The crisis caused by the coronavirus pandemic has raised the question of the role and possibilities of fiscal policy in mitigating its current effects and accelerating post-pandemic recovery. This issue is relevant for all economies without exception, bearing in mind that aid packages to the population and the economy are predominantly based on fiscal stimulus. For this reason, the issue of the efficiency of expansionary fiscal policy has been raised again, taking into account the specific macroeconomic circumstances in which most economies find themselves. Therefore, the subject of this paper is the analysis of the optimal structure of the expansionary fiscal policy, with particular emphasis on the Western Balkans region, in the context of resolving the current macroeconomic consequences of the crisis and the possibility of providing both short and medium-term growth. Based on the analysis of specific macroeconomic circumstances in the countries of the Western Balkans, conclusions were reached as to which fiscal policy instrument can be used to achieve the previously described goals.

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Przegląd wybranych badań nad moralnością podatkową. Wpływ moralności na rozmiary luk podatkowych

Author(s): Adam Kędrzyński / Language(s): Polish Issue: 4/2020

It is commonly stated that the behavioral aspect is problematic for economists. Nevertheless, a large strand of the literature on the topic exists, and it is high time we started making use of this fact. Using a simple literature review, the article presents some of the recent psychological discoveries from the fields of social psychology and behavioral economics that can be applied to macroeconomics in the context of estimating and reducing tax gaps (aim 1). Also, some fundamental methodological issues (aim 2a) and ethical distinctions between different meanings of procedural justice are raised (aim 2b).

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Noutăți legislative în materie fiscală Modificări legislative de ultimă oră privind obligația legală a declarării beneficiarului real al afacerii

Author(s): Adriana Duncea,Cosmin Ștefănescu / Language(s): Romanian Issue: 2/2021

Legislative developments in tax matters. Last minute legislative changes regarding the legal obligation to declare the real beneficiary of the business.

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Regimul juridic și acumularea obligațiilor fiscale accesorii pe perioada suspendării actului administrativ fiscal

Author(s): Mihail Petcu / Language(s): Romanian Issue: 2/2021

The amount of ancillary tax liabilities is often overlooked by taxpayers, who tend to focus on challenging and suspending principal tax liabilities. In practice, the accumulation of ancillary tax liabilities during the settlement of the action for annulment of the tax administrative act (e.g. the tax decision) may weaken the financial status of a company to an even greater extent than the main tax liability, as a result of retroactive calculation of accessories from the due date / term of payment. A decision of stay of tax execution has legal effects at the level of the fiscal debt in integrum, though it remains to be clarified the further effects of such stay on the accrual of tax accessories (interest, delay penalties, non‑declaration penalties) on the grounds of the Fiscal Procedure Code. The taxpayers should turn their attention not only to obtaining a stay of the tax decision, but also to the long‑term effects that the suspension may have on the accumulation of ancillary tax obligations, especially in the case where the court dismisses the action for annulment of tax decision by final decision.

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Noutăți legislative în materie fiscală. Ordonanța Guvernului nr. 8/2021 pentru modificarea și completarea Legii nr. 227/2015 privind Codul fiscal

Author(s): Luisiana Dobrinescu,Dumitru Dobrev / Language(s): Romanian Issue: 4/2021

Legislative news in tax matters. Government Ordinance no. 8/2021 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code .

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Câteva aspecte privind instituirea, contestarea și suspendarea executării măsurilor asigurătorii în materie fiscală

Author(s): Sebastian Drumaru / Language(s): Romanian Issue: 4/2021

Unlike precautionary measures in civil matters, which can be instituted only by means of a court decision, as a result of a lawsuit before the court (see, in this sense, the provisions of art. 952-977 from Civil Procedure Code ), in fiscal matters, precautionary measures are instituted in an administrative procedure, by the tax authorities, by fiscal administrative acts whose execution is also carried out in an administrative framework. The speed with which these procedures are carried out in tax matters determines a special attention to the ways in which they are established and executed, given that we are dealing only with a subsequent judicial control over them, which can be exercised by the person ( taxpayer) targeted by them. However, as long as they have the same energetic character as those established by the court in civil matters, both the economic and the commercial effects of the imposition of these precautionary measures may be among the most unfavorable for taxpayers, some elements of interest in practice being necessary to we score.

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Minute de practică unitară

Author(s): Viorel Terzea / Language(s): Romanian Issue: 4/2021

Legalitatea stabilirii de obligații suplimentare de plată cu titlu de impozit pe profit și TVA în sarcina comercianților persoane juridice deținătoare de legitimații cash and carry (Selgros/ Metro), în situația în care persoane fizice achiziționează, în această calitate, cantități mari de bunuri folosindu-se de legitimația persoanei juridice, iar estimarea bazei de impunere se realizează fără a se identifica la comerciant (prin intermediul unui inventar) bunurile cumpărate.

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Sinteză de jurisprudență fiscală națională

Author(s): Viorel Terzea,Cristina Ardeleanu / Language(s): Romanian Issue: 4/2021

Synthesis of national tax case law

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Comunicarea actelor administrative fiscale – între lege și practica organului fiscal

Author(s): Anca Părău / Language(s): Romanian Issue: 5/2021

Serving the fiscal administrative document represents a sine qua non condition for it to produce effects towards the taxpayer. The Tax Procedure Code regulates different ways of serving the fiscal administrative document in order to be opposable to the taxpayer. The article contains a brief presentation of the three legislative options for serving fiscal administrative documents, emphasizing on the moment when shall take effect regarding the taxpayer.

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EY SAF-T Index: Extinderea termenului de grație este considerată „binevenită și necesară” de marii contribuabili

Author(s): Georgiana Iancu,Diana Lupu / Language(s): Romanian Issue: 5/2021

Extending the grace period for filing the D406 return or the Standard Tax Control File from three to six months is considered “welcome and necessary, as the first reporting on February 28, 2022 would have been a difficult time to implement” by a significant number of large taxpayers (37%), show the results of the latest SAF-T Index survey, presented by EY Romania in a dedicated seminar. In an even more important proportion (46%), however, large taxpayers say they would like a postponement of the reporting period by at least 12 months, in order to prepare the implementation of the new reporting, also shows EY SAF-T Index.

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Noi clarificări importante SAF-T și alte implicații ale listei mărite a marilor contribuabili

Author(s): Georgiana Iancu / Language(s): Romanian Issue: 5/2021

Important new clarifications SAF-T and other implications of the large list of large taxpayers

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Податкова політика України в сучасних умовах

Author(s): Vitalina Malyshko / Language(s): Ukrainian Issue: 51/2021

Subject of research is tax policy. The aim of the study is the analysis of tax policy of Ukraine in modern conditions. The methods used during the study: generalization, method of comparative analysis, method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of tax policy is described. The main methods of shifting the tax burden and the main purpose of taxes are indicated. It is indicated which issues remain unresolved and need further research. The scope of the results: State Tax Service of Ukraine, Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. In the context of globalization, a special place is occupied by tax policy, because taxation, as a social institution, is one of the main instruments of social policy of the state. An important condition for the success and effectiveness of the further development of Ukrainian society is the subordination of tax policy to the course of socio-economic transformation, taking into account their bilateral interdependence. The development of the tax system should take place in accordance with the long-term macroeconomic development goals of Ukraine. On the one hand, it is the construction of a socially oriented economy, and on the other – to stimulate the development of national production and ensure its competitiveness. Given these development goals, the main characteristics that the tax system should acquire in the reform process are social orientation and high efficiency of its regulatory potential.

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Value-added tax and its place in the indirect tax system

Author(s): Svitlana Sliusar / Language(s): English Issue: 51/2021

The subject of research is value added tax. The purpose of the article. The purpose of the study is the mechanism of VAT functioning in Ukraine and development of proposals for its administration taking into account integration processes in Ukraine. The methodological basis of the study is general scientific and special methods of scientific knowledge: systematic approach, structuring, analysis and synthesis. Results of work. Today, one of the main economic problems in Ukraine is the improvement of the tax system in general and the tax system in particular. Improving taxation with value-added tax as a component of the taxation system is an important practical task and one of the pressing general economic problems that needs to be addressed. Issues of improving VAT reimbursement, increasing its level of efficiency, repayment of compensation arrears and prevention of its occurrence in the future are priority issues in the development of scientists and in the practical activities of the State Tax Service of Ukraine. Value-added tax is one of the most controversial taxes, so because of significant problems in its collection, it can turn from budget-forming to budget-spending. The relevance of the issue of VAT payment requires further in-depth analysis, taking into account the economic situation of the country, the current state and specifics of the tax system. Field of application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local self-government bodies, territorial communities. Conclusions. The value-added tax is one of the largest sources of revenue of the state budget of the country. The main problem of VAT administration was the further implementation of the experiment with changes in tax legislation. Ukraine at the present stage of development requires the adoption of additional legislative and administrative measures aimed at improving the collection of the tax.

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Effects of the „Polish Deal” Programme on Local Government Units

Author(s): Dagmara Hajdys / Language(s): English Issue: 32/2021

The aim of this paper is to present the „Polish Deal” program in the context of its influence on budget management of local government units. The paper puts forward a thesis that changes in the tax system, as specified in the „Polish Deal” programme, will have a negative impact on the finances of local government units. The study was based on selected literature, documents on the financial perspective for 2021–2027, the „Polish Deal” programme, financial information on the state of finances of local government units in 2018–2020 and opinions of the Union of Polish Metropolises and the Association of Polish Cities to the draft Polish Deal programme. The period of the SARS-CoV-2 pandemic coincided with the beginning of the next financial perspective in the European Union for the years 2021–2027. EU institutions have prepared a number of instruments relevant to the post-pandemic era, including the Next Generation EU. At the same time, they imposed on Member States the obligation to prepare their own post-pandemic plans. Poland prepared the National Recovery Plan. This was followed by the government’s presentation of the „Polish Deal” program, which is a promise of socio-economic reforms. The projects included in the „Polish Deal”, in many areas will require the activity and involvement of local authorities. The effects of these activities will be not only financial but also organizational, which will translate into increased spending. Changes in the tax system, especially in the personal income tax, will considerably affect revenues from PIT shares, which will disturb the stability of territorial self-government units’ financial system. Therefore, it is necessary that the government and self-government representatives jointly work out solutions, which will guarantee the compensation of losses for the self-governments in a long-term, and a stable way to restore the principle of adequacy.

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Zalecenia Międzynarodowego Funduszu Walutowego w procesie reformowania polskiego systemu podatkowego

Author(s): Andrzej Raczko / Language(s): Polish Issue: 4/2020

The successful economic transition from centrally planned economy into free market system required a total transformation of a tax framework. From the beginning the IMF assisted Poland with technical advice and formulated recommendations in the reports. The paper outlines how the Polish authorities were supported by the IMF and how far the Polish reforms were shaped by the model known as the Washingtonian consensus. The IMF’s advice for a tax reform should be analysed as an integrated part of a transformation process. The paper scrutinises which IMF’s recommendations were adopted by Polish authorities and why some tax system changes were far from the best practises underlined by the IMF. Although the IMF’s focus on tax matters was phasing out since Polish membership in the European Union the IMF’s technical support was still invaluable in a field of tax administration. In the paper the case of the last VAT tax administration reform is assessed from the perspective of the recommendations of the IMF technical mission. The last part of the paper is devoted to the analysis of challenges of the future collaboration in the field of taxation with the IMF.

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