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Discrete Process of Development and Effective Functioning of the Fiscal System of the Ukraine and EU Countries

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Discrete Process of Development and Effective Functioning of the Fiscal System of the Ukraine and EU Countries

Author(s): Larysa Vdovenko,Svitlana V. SKRYPNYK,Polina O. FENENKO,Vita M. HAVRYLIUK,Vitalii V. KOVALOV / Language(s): English Issue: 50/2020

The article considers the discrete process of development and effective functioning of the fiscal system of the European Union and Ukraine. A comprehensive methodological approach to the development, sustainability and efficiency of the fiscal system, which provides structural restructuring of the economic system and affects the ‘fiscal maneuver’ of the initial formative component, balances the specific interests of all subjects of redistributive relations. The typology of fiscal systems depending on the approved level of income tax rates, wages and other taxes is studied. The method of estimating the level of tax burden at the macro level is substantiated, which shows the share of GDP that is redistributed through the total amount of tax revenues to the budgets of all levels and extra-budgetary funds. The method of determining the level of tax burden and its impact on the consumer market and production (of goods), as well as the coefficient of elasticity of tax revenues to the State Budget, which embodies the fiscal effect of the impact on the system of tax revenues is shown. The three-stage structure of indicators is determined, which allows to calculate the integrated indicator of the state of the fiscal system and to determine the dynamics of the level of its security by stimulant factors and disincentive factors. The normalized values of stimulus factors and disincentive factors, as well as an integrated indicator of the state of the fiscal system of Ukraine are estimated and determined. The share of direct and indirect taxes in the GDP, as well as the structure of tax payments in the revenues of state budgets of EU member states are analyzed. A modification of the taxonomic indicator of indicative development of the fiscal system (indirect tax harmonization index) has been developed, which characterizes the level and dynamics, as well as changes in the directions and scales of consumption taxation in EU member states and Ukraine under conditions of functioning in a single economic space with a certain degree of harmonization of the sphere of indirect taxes.

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OCDE actualizează profilurile naționale referitoare la prețurile de transfer

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OCDE actualizează profilurile naționale referitoare la prețurile de transfer

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 4/2021

OECD fiscal report presented to G20 group finance ministers and central bank governors.

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Analysis of Causality among Tax Revenue, State Expenditure, Inflation, and Economic Growth in Indonesia between 1973 and 2019

Author(s): Lelly Cesarina Maulid,Icuk Rangga Bawono,Yudha Aryo Sudibyo / Language(s): English Issue: 1/2022

This study aims to analyze the causality between tax revenue, state expenditure, inflation and economic growth in Indonesia during the 1973-2019 period to provide policy advice to the Indonesian government. This country was selected as an object with consideration that its economy has grown impressively and has been able to rise from the Asian economic crisis. A brief overview of the policies developed during the research period is presented to provide insight into the policies taken by the government. The use of quantitative methods through the Vector Error Correction Model and Granger causality test was carried out to provide an in-depth analysis. The result showed a positive long-term two-way causality relationship between tax revenues and state expenditures as well as tax revenues and economic growth. This indicates that the government's efforts to implement state expenditure have succeeded in increasing tax revenues. Conversely, an increase in tax revenue allows the government to make state expenditures, both in development and other activities, to improve people’s economy, leading to increased economic growth. The government must maintain an economic policy strategy during the COVID-19 pandemic to restore the national economy by considering potential sectors that are suitable for the climate, such as the agriculture or livestock sector. The result of tests on inflation show that this variable is caused by economic growth and does not apply the other way around, but this variable is has a negative effect on tax revenue, state expenditure and economic growth so its needs to be suppressed to ensure the stable economic growth.

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ARMONIZARE REGLEMENTATĂ VS COMPETIŢIE FISCALĂ ÎN DOMENIUL IMPOZITĂRII DIRECTE EUROPENE

Author(s): Mihaela Göndör / Language(s): English,Romanian Issue: 5/2011

Starting from the objectives and the status of European tax harmonization and based on the research literature’s studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions:”Have indeed the national tax systems a negative effect on EU market integration in the absence of the total harmonization?”;“Is direct tax harmonization critical to the operation of the Single Market?” By using the logical analyse instruments, the paper concludes about the beneficial role of fiscal competition.

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COORDONATELE FUNDAMENTALE ALE UNUI GHID DE AUDIT DE REGULARITATE/ CONFORMITATE, APLICABIL ÎN CADRUL MINISTERULUI APĂRĂRII NAȚIONALE

Author(s): Vasile Timofte / Language(s): Romanian Issue: 01/2022

In this article we would like to present the way in which we tried to set up an internal audit guide of regularity/compliance for the entities of the Ministry of National Defence, starting from the already existing model in the Internal Audit Department for such type of audit, but seeking to add new elements from the following sources of documentation: the national legislation in force in this field; the study conducted among internal auditors and representatives of military entities, based on the Balanced Scorecard Model; the challenges that the new socio-sanitary phenomenon has generated at global and national level ‒ Coronavirus pandemic; new research and achievements obtained in recent years by theorists and practitioners in the field of public internal audit.

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FUNDAMENTAL COORDINATES OF AN AUDIT GUIDE OF REGULARITY/COMPLIANCE, APPLICABLE WITHIN THE MINISTRY OF NATIONAL DEFENCE

Author(s): Vasile Timofte / Language(s): English Issue: 01/2022

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Podatki nazywane opłatami w imię maksymalizacji dochodów budżetowych – zarys problematyki

Author(s): Ireneusz Nowak / Language(s): Polish Issue: 2/2022

The aim of this publication is to present the dysfunction that the Polish legislator (in this role de facto politicians) has had for many years in the inadequate use of the nomenclature in the space of public and legal tributes for the term tax and fee. For the above research purpose the author has used, in principle, the doctrinal views according to which the use of the name fee for benefits fulfilling all the characteristics of a tax is undoubtedly worthy of unambiguous criticism. All this is done in order to obtain budgetary revenues by concealing subsequent taxes under the name of fees so as not to arouse negative emotions among citizens, nolens volens future voters, and representatives of the faithful electorate.

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Relacje pomiędzy kryterium intertemporalnym i kryteriami merytorycznymi stosowania klauzuli przeciwko unikaniu opodatkowania. Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Warszawie z dnia 20 września 2021 r., sygn. III SA/Wa 584/21

Author(s): Mikołaj Kondej / Language(s): Polish Issue: 2/2022

Article is a gloss to the Voivodship Administrative Court in Warsaw decision of 20 September 2021 (III SA/Wa 584/21). It concerns mainly intertemporal issues connected with application of Polish GAAR. Author claims that application of the intertemporal rule, according to which GAAR is applicable to tax benefits obtained after 15 July 2016 requires verification when tax benefit contrary to the object or purpose of the law arose. GAAR may be applied only if such a benefit arose after that date. One may not deny taxpayer benefits only based on argumentation that they remain result of tax avoidance that took place before GAAR introduction to the legal system.

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Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Gliwicach z dnia 12 listopada 2020 r., sygn. I SA/Gl 539/20

Author(s): Bogumił Brzeziński / Language(s): Polish Issue: 2/2022

The commentary is devoted to the analysis of the judgment of the Provincial Administrative Court in Gliwice of November 12, 2020 (I SA/Gl 539/20). The comment endorsed the position of the administrative court, which found inadmissibility in the light of the principle of a democratic state ruled by law and the resulting requirement of state loyalty to the citizen in a situation, where the tax administration first silently accepted tax declarations submitted by the taxpayer, and then – after some time – questioned them as inconsistent with the jurisprudence of the Court of Justice of the European Union.

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Пріоритети акцизної політики держави

Author(s): Mykola Pasichnyi / Language(s): Ukrainian Issue: 52/2022

The research subject includes the theoretical basis and mechanism of excise policy formation and realization. The study aims to determine the priorities of excise policy development in the context of developing its regulatory impact on economic processes and increasing the fiscal potential of excise duty. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. The fiscal significance of the excise tax in the OECD countries and Ukraine for the last two decades has been determined. The main stages of excise policy development in 2001–2021 are systematized. The volumes of illegal circulation of excisable goods and losses of tax revenues are analyzed. Finally, the priorities of the excise policy are substantiated. Practical implications. Tax policy and instruments of its implementation. Conclusions. Ukraine could use the foreign experience of floating excise tax on fuel in a period of high and rising prices for petroleum products. It is necessary to eliminate the fundamental reason for expanding the illegal tobacco market - a significant difference in the growth rate of cigarette prices (primarily due to the rising tax burden) and household income. Therefore, it is reasonable to change the current schedule of excise duty rates by revising them and slowing down the growth from 20% to 10-12% annually. Furthermore, it is actually to return criminal liability for the illegal movement of tobacco products across the customs border of Ukraine. It is necessary to increase further the institutional capacity of the State Customs and State Border Services. The government should improve the institutional environment for the e-commerce of excisable goods. The priority direction of the taxation development of alcoholic beverages and tobacco products is introducing an automated control system over their production and circulation (electronic excise stamp). A further increase in the tax rate on alcohol should be taken with caution, understanding the potential threats to reduce legal production, and replacing this niche with counterfeiting, which will lead to lower revenues or a tiny increase. The main criterion for collecting excise tax for cars should be technical and operational characteristics related to fuel efficiency.

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Prawna natura obowiązku zapłaty podatku na podstawie wystawionej faktury – pomiędzy odpowiedzialnością a sankcją podatkową w podatku od towarów i usług

Author(s): Adam Nita / Language(s): Polish Issue: 4/2021

The subject of the article is a specific type of legal solution, shaped in Art. 108 sec. 1 of the act on tax on goods and services. As a consequence of its application, the issuer of an invoice that does not document the actual transaction is obliged to pay the tax indicated in this document. This is despite the fact that handover of the so-called blank invoice is not a subject of taxation in value added tax. The author refers to the common thesis that the necessity to pay a tax on the basis of the earlier indicated legal regulation is an instrument of protection of the state against the effects of undue deduction and refund of tax on goods and services. At the same time, he articulates that in certain circumstances, the effect of applying the disposition of Art. 108 sec. 1 of the act on tax on goods and services may be the formation of an administrative penalty.

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Korekta rocznego zeznania podatkowego w podatku dochodowym od osób fizycznych – wybrane zagadnienia

Author(s): Magdalena Gródecka / Language(s): Polish Issue: 4/2021

Personal income tax is constructed on the basis of the so-called self-calculation, i.e. the filing of a relevant tax return by a taxpayer. Taxpayer’s obligation to submit an annual tax return is associated with the possibility of correcting this type of return, in particular in respect of formal errors (e.g. with regard to the identification data of the return filing person) or accounting errors. Tax return correction may involve both a decrease in the amount to be paid (overpayment) and the need to increase the amount of liability. If the tax liability is disclosed in an amount higher than stated in the previous tax return, the taxpayer is obliged to calculate and pay not only the amount of arrears, but also interest on such arrears. Correction of the annual personal income tax return is considered, as a rule, the taxpayer’s right, although, if the prerequisites specified in Article 274 of the Tax Code are met, the tax authority may require the return filing person to correct it or it may make a relevant correction ex officio. Correction of the return results in the original return losing its “legal existence” and the corrected version becoming binding. This article presents issues related to the admissibility and effects of filing a correction to the annual tax return relating to personal income tax. Taking into account the fact that natural persons residing in the territory of the Republic of Poland are subject to unlimited tax liability in respect of personal income tax, work on increased transparency of the analyzed regulations should be urged.

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Klauzula najwyższego uprzywilejowania w sprawach podatkowych – uwagi na tle wyroku Trybunału Sprawiedliwości z dnia 7 czerwca 2007 r. w sprawie Řízení Letového Provozu ČR, s. p. przeciwko Bundesamt für Finanzen C-335/05

Author(s): Joanna Połatyńska / Language(s): Polish Issue: 4/2021

This paper tackles some issues concerning the scope of application of the most-favoured-nation clause (MFN) in the tax cases. The main issue of the analysis is the ECJ’s judgment in case no. C-355/05 concerning the application by the EU Member States the condition of reciprocity on one hand, and the MFN as enshrined in the Article II.1 of the GATS. Starting with the practice of the MFN under international law it is shown that the main function of the MFN is an introduction of equal treatment of entities irrespectively of their nationality and, consequently, the removal of barriers in international trade. The MFN are particularly important in the WTO system. For these reasons the judgment in question interesting because firstly, it requires the interpretation of the EU law in accordance with international treaties to which the EU is a party and at the same time, it seemingly authorises the Member States to limit the scope of MFN of the Article II.1. of the GATS.

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Analiza relației dintre veniturile fiscale și bazele de impunere în cazul României

Author(s): Victor Ogneru,Iulian Panait / Language(s): Romanian Issue: 8/2020

In acest articol utilizăm metode econometrice pentru identificarea și analiza intensității potențialelor legături de cauzalitate dintre veniturile bugetare colectate în România din TVA, impozitul pe profit și impozitul pe venitul persoanelor fizice și diferite variabile economice asociate direct sau indirect bazei de impozitare pentru aceste tipuri de venituri fiscale. Setul de date utilizat este format din valori cu frecvență lunară și trimestrială, aferent perioadei trim. II 2007 – trim. IV 2018. Metodele utilizate în analiza sunt regresia liniară simplă și multiplă, testul Granger de cauzalitate și modele de tip vector autoregresiv (VAR) fără restricții. Pe baza rezultatele obținute pentru eșantionul menționat nu se poate confirma existența unei legături liniare semnificativă din punct de vedere statistic între variabilele menționate, ceea ce poate fi explicat în unele cazuri prin nivelul redus de colectare iar în alte cazuri prin numeroasele modificări ale cotelor și bazelor de impozitare ce generează schimbări structurale importante în seriile de date.

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Semnificația pensiilor ocupaționale în consolidarea sistemului de pensii private din România

Author(s): Dragoș Alexandru Hașegan / Language(s): Romanian Issue: 8/2020

Pensiile ocupaționale reprezintă o componentă a sistemului de pensii private din România, alături de pensiile administrate privat (Pilonul II) și pensiile facultative (Pilonul III), fiind parte integrantă a sistemului de pensii din România și vizează asigurarea unei pensii private, distincte, care suplimentează pensia acordată de sistemul public. Cadrul legal care reglementează organizarea și funcționarea fondurilor de pensii ocupaționale este reprezentat de Legea nr. 1/2020 privind pensiile ocupaționale, prin care s-au creat premisele pentru obținerea unei pensii ocupaționale, în completarea celorlalte tipuri de pensii acordate. Introducerea pensiilor ocupaționale constituie o nouă etapă în reforma pensiilor, având ca scop diminuarea presiunii exercitate asupra sistemului public de pensii, contribuind în acest mod la dezvoltarea și sustenabilitatea acestuia. Prin funcționarea fondurilor de pensii ocupaționale se urmărește asigurarea unui nivel suplimentar de securitate pentru viitorii pensionari.

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Sunt cetățenii fericiți predispuși să plătească impozite mai mari?

Author(s): Raluca Tudorică,Sorana Vatavu / Language(s): Romanian Issue: 9/2020

Această lucrare își propune să studieze relația dintre impozitare și comportamentul și fericirea cetățenilor, prin analiza unui chestionar axat pe identificarea măsurii în care cetățenii ar fi sau nu dispuși să plătească impozite mai mari pentru a beneficia de servicii publice mai bune. Am observat principalele caracteristici ale sistemului fiscal din România în comparație cu alte țări, realizând o analogie și prezentând cele mai bune scenarii ale țărilor analizate, prin cele mai recente tendințe de impozitare, și am studiat impactul impozitării asupra comportamentului, sentimentelor și bunăstării cetățenilor. Am observat influența impozitării progresive asupra bunăstării, satisfacției și fericirii oamenilor. Analiza a fost construită pe baza a 114 răspunsuri la chestionar, iar rezultatele sunt descrise prin statistici descriptive și corelații. Principalul rezultat a indicat faptul că cetățenii ar plăti impozite mai mari pentru a beneficia de servicii publice mai bune, iar răspunsul la întrebarea „Sunt cetățenii fericiți predispuși să plătească impozite mai mari?” este, fără îndoială, unul afirmativ. În consecință, cetățenii ar plăti impozite mai mari atâta timp cât guvernul le va asigura siguranță, dar și un nivel sporit al satisfacției și bunăstării.

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The impact of the VAT gap on the degree of taxation of an economy-analysis with panel data

Author(s): Victor Ogneru,Stelian Stancu / Language(s): English Issue: 12/2022

In this article we use econometric methods to identify and analyze the intensity of potential causality links between the VAT gap and the ability or the performance of a state to collect taxes and, consequently, to finance public projects and programs. This capacity or performance is assessed by the share of tax revenues to GDP, which also reflects the degree of taxation of an economy. On the other hand, the determinants of the VAT gap were investigated. The data set used is of the panel type, consisting of values with an annual frequency, for the period 2014-2019, for 26 Member States of the European Union. The methods used in the analyzis are single and multiple linear regressions on panel data with fixed effects. Based on the results obtained for the mentioned sample, the existence of a statistically significant linear link between the mentioned variables is confirmed, but it was also found that, in general, the performance of tax revenue collection in a certain period depends on the performance of the previous period. Therefore, the influence of other exogenous, economic and non-economic variables is visible, which must be identified and analyzed. However, it was found that the level of government spending, confirming to some extent the Keynesian growth model, significantly influences the level of tax revenue. At the same time, the following variables were found to have an overwhelming influence on the VAT gap: the share of people exposed to the risk of poverty or social exclusion, the level of employees’ compensation, the final household consumption and the level of gross value added created in the economy. All these variables significantly determine the formation of the VAT tax gap, in a proportion of 95%.

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ACCOUNTING AND FISCAL TREATMENT OF VALUE-ADDED TAX FOR CONSTRUCTION SERVICES

Author(s): Dorel Mateș,Daniela Pordea / Language(s): English Issue: 3/2018

In this article we aim to approach the influence of the recent changes in the fiscal legislation regarding VAT on the accounting and taxing treatments of the construction contracts. In the case studies, we are considering the application of the "VAT upon collection" system, as well as the split VAT payment mechanism, according to the Law 227/2015 regarding the Fiscal Code and the Law 275/2017 for the approval of Government Ordinance 23/2017.

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SOME ISSUES OF TAX INCOME IN GEORGIA

Author(s): Tamaz Zubiashvili,Mikheil Chikviladze / Language(s): English Issue: 2/2020

Tax reform was an important part of economic reforms in Georgia in the post-Soviet period. To date it has changed many times. This process continues at the present time. In the post-Soviet Georgia, there is a constant process of searching for an optimal tax policy option. Changes are occurring in tax management as well as in types and rates of taxation; both fixed and differentiated tax rates were enacted at various times; the number of taxes has decreased more than three times. Income tax and value added tax (VAT) occupy the leading positions in budget revenues, while the amount of profit tax is relatively modest. In general, business development provides additional jobs and more taxes. In turn, a developed business makes more profit. Georgia is one of the leading countries in the business registration rankings, but successful business operations are related to ease of paying taxes. In recent years, the Estonian experience has been used in Georgia: reinvested earnings are exempt from tax. This gave the business additional funds and strengthened its material base. Consequently, the budget revenues - the amount of profit tax - were reduced. Later, these "privileges" will be extended to large financial institutions, which are the main taxpayers of profits. In Georgia, once the model, similar to the "Estonian model" of tax changes are fully enacted, it will be possible to fully evaluate the results obtained. Currently, within the framework of this paper, based on the existing official statistical materials, we will try to analyze the obtained results in advance.

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Contenciosul fiscal – singura opțiune eficientă de contestare a controalelor DGAMC

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Contenciosul fiscal – singura opțiune eficientă de contestare a controalelor DGAMC

Author(s): Alexandru Stănoiu,Ana Popa / Language(s): Romanian Issue: 3/2022

The different interpretations of the application of the law to the factual situation is the most common root cause for calculating and imposing supplementary tax and accessories by tax authority. In this article we discuss a case whereby the General Directorate for large Taxpayers has refused to consider the transfer of a line of business, as well as the manner to draft of a TP file

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