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Princípy správneho trestania pri ukladaní úhrnnej pokuty za daňové delikty

Author(s): Matůš Filo / Language(s): Slovak Issue: 1/2017

The legislation of the aggregated fine was adopted in the Tax Code with entering into force from January 1st 2016. The aggregated fine is the legal instrument for the application of the principle of absorption. The institute of the aggregated fine is possible to apply in the situation when conditions stated by the law are fulfilled and its adoption in the procedural tax legal regulation removes inconsistency in the decision-making of the tax administrators and in some cases also of the courts of the Slovak Republic. In connection with the imposing of the aggregated fine is an essential element of the decision the reasoning of administrative discretion on the basis of which the fine was imposed. The application of the principle of absorption in the process of the imposing of fines and the need of due reasoning of administrative decisions is adjudicated by the courts of the Slovak Republic whose decisions are incorporated in to the text of the article.

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МЕТОДИ ВСТАНОВЛЕННЯ ВІДПОВІДНОСТІ УМОВ КОНТРОЛЬОВАНИХ ОПЕРАЦІЙ ПРИНЦИПУ «ВИТЯГНУТОЇ РУКИ»

Author(s): Mykhailo Kuzheliev,Iryna Syvolap / Language(s): Ukrainian Issue: 54/2022

The subject of the research is theoretical approaches to the application of methods of establishing the compliance of the conditions of controlled operations with the principle of «outstretched hand». The purpose of the article is to carry out an analysis of the existing methods of establishing the compliance of the conditions of economic transactions with the principle of «stretched hand» to prevent financial risks for economic entities based on a systematic approach. Method or methodology of research. The article uses methods of scientific abstraction, system method, methods of analysis and synthesis. Results of the article. The article provides an in-depth analysis of the application of methods of establishing compliance with the conditions of economic transactions to the «arm's length» principle, which makes it possible to prevent financial risks for business entities. At the same time, for the possibility of practical and timely application of the specified methods, there is a need to take organizational and management actions to provide tax and financial authorities with access to worldwide electronic services, price information resources, etc. on a permanent basis. Field of application of results. The results of the research can be used in the process of modernization and implementation of the tax policy of the state. Conclusions. The practical application of the methods of establishing the compliance of the conditions of controlled operations with the «arm's length» principle is quite difficult. At the same time, under the current legislation, business entities are partially limited in their free choice of the method of establishing the compliance of the conditions of a specific controlled transaction with the «arm's length» principle. However, the legislator has worked out a detailed algorithm regarding the grounds for switching from the first to the fifth method, which may prevent litigation between companies and regulatory bodies in the future.

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ТЕОРЕТИЧНІ ЗАСАДИ ЦИФРОВІЗАЦІЇ КАЗНАЧЕЙСТВА УКРАЇНИ

Author(s): Igor Mykytyuk / Language(s): Ukrainian Issue: 54/2022

Relevance of the research topic. The development and mastering of modern computer systems and their software open up wide opportunities for the treasury service to increase the effectiveness and efficiency of the functioning of the treasury system of servicing budgets at all levels, improving the quality of financial services provided by the treasury bodies, which determines the relevance of the topic of this study. information technologies, information support of the Treasury's needs with modern technologies were covered in the scientific literature by such scientists as V. M. Vdovin, G. A. Tytorenko, M. A. Abrosymova, T. B. Kublikova, E. I. Kurganska, Yu. O. Golynskyi, L. M. Lutsiv, O. O. Skoryk, O. M. Sevasteeva, L. Gordienko and others. However, despite existing scientific research, the issues of digitalization of the State Treasury Service of Ukraine do not lose their relevance and require further research. Highlighting unexplored parts of the general problem. Taking into account the constant transformation processes in the Treasury bodies, there are practically no scientific works devoted to the implementation of digitalization in the Treasury bodies. Setting the task, the goal of the research. The tasks of the study are to reveal the essence of the digitalization of the Treasury, tasks, goals and principles of digitalization. The purpose of the article is to study the theoretical foundations of the digitalization of Treasury bodies. Method or methodology of research. The article uses a set of scientific research methods: system approach, analysis, synthesis. Presentation of the main material. The essence and necessity of digitalization of activities of Treasury bodies is revealed. The tasks, principles and purpose of digitalization are determined. The analysis is carried out and the theoretical foundations of digitalization are defined. Field of application of results. The results of the study can be used in the process of forming a strategy for the digitalization of Treasury bodies. Conclusions from this study and prospects for further research in this direction. The validity of the theoretical foundations of the digitalization of the Treasury, with the determination of its purpose, tasks and principles, is a valid condition for the development of a strategy for the digitalization of the Treasury's bodies. In view of the transformational processes of the development of the treasury service of budget funds, the issues of new and improvement of the existing tools of standardization and optimization of advanced information technologies, aimed at the modernization and unification of treasury procedures, are significant and require further research.

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Analiza roli Senatu w tworzeniu ustawy budżetowej na rok 2020 z perspektywy teorii wyboru publicznego

Author(s): Anna Izdebska / Language(s): Polish Issue: 1/2022

Public expenditures and revenues included annually in the budget act are the result of pub- lic choices made in their constitutive dimension during the legislative process. The public choice theory, and in particular its current trend regarding constitutional economics, indicates the need to define rules within the framework of the choices made. In the Polish Constitution, with regard to the Polish Senate stage of the legislative process, the establishment of these rules amounts to a single provision which concerns amendments to the budget act. In reality, however, the choice is also conditioned by systemic regulations in conjunction with the objectives and values preferred by individual senators. The consequences of public choices and their limitations are reflected in Polish Senate resolutions containing amendments to the budget act. An analysis of the resolution amending the 2020 Budget Act indicates that the constitutional provisions may not be sufficient to make optimal choices. It is important to find the right dimension of other factors, including the values underlying public choices.

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PODATKOWE GRUPY KAPITAŁOWE - PRÓBA OCENY OBECNIE ZASTOSOWANEGO UPROSZCZENIA W POLSKIM SYSTEMIE PODATKOWYM

Author(s): Wanda Wojas / Language(s): Polish Issue: 2/2022

In the Polish tax system, there is a specific set of rules for corporate income tax that applies to both taxpayers and remitters. As far as the taxpayers are concerned, they settle taxes according to general rules and the form of flat-rate taxation, i.e. the so-called "Estonian" CIT. When it comes to corporate income tax remitters, they are obliged to calculate the flat-rate CIT tax, col- lect it from the taxpayer and pay the collected tax to the correspondent tax office. The legal basis for the above results from the 1992 Act, with further amendments. The analysis of changes in the content of the aformentioned Act indicates that modifications to the regulations were made very often. One of them, announced in 1996, introduced the possibility of taxing companies called tax capital groups (PGK). The purpose of introducing these changes was the possibility of jointly settling, as a taxpayer, an unlimited number of capital companies that are based in Poland and have legal personality. Considering the scope and frequency of amendments, it is important to examine the current legal status to determine which entities may form a tax capital group, what specific rules of taxation apply to them and how many tax capital groups in Poland settled their taxes in 2015-2020.

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TAX EVASION AND FRAUD MECHANISMS

Author(s): Elena Doina Ghica / Language(s): English Issue: 22/2016

Tax evasion is the most used economic and social phenomenon in the present period, which prevails in all the social life levels, starting with the tax payer, ordinary citizen and all the way into the political sphere. This article aims to show the characteristics of some negative phenomena, as corruption, tax evasion, fraud and underground economy. In order to show the tax evasion mechanisms and to promote an improvement of the system that tries to fight them we bring into the discussion the main types of tax evasion known in the specialized literature. Identifying these mechanisms of tax evasion, may be and should be one of the solutions used to recover the financial and public balance for Romania nowadays.

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FISCAL PARADISES

Author(s): Elena Doina Ghica / Language(s): English Issue: 22/2016

Fiscal paradises at the moment represent a known and used process of fraud and tax evasion. The concept of „Fiscal Paradise” is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some categories of income, some sort of commercial or banking secret, minimum requirements from the central bank and no kind of restrictions over the foreign currency exchange. Starting from the diversity of opinions expressed in the specialized literature we will present some general considerations regarding the phenomenon „Fiscal Paradise”, and a detailed analysis of the consequences that at has in this moment on the level of the European states.

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CONCEPTUAL AND PRACTICAL STUDY ON THE DEPRECIATION OF ASSETS

Author(s): Robert Cristian Almasi,Bogdan Cosmin Gomoi / Language(s): English Issue: 22/2016

The current work tries to bring into front the great importance of the assets’ depreciation on their own financing sources. Being only a calculated expense, the depreciation represents a real way for improving the self-financing capacity. Thus, the companies are interested to maximize this expense. But, on the other hand, the taxation has an opposite target and, namely reducing this expense in order to grow up the profit tax amount. Therefore, it appears a real conflict on this issue between the private and the public area.

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Dificultăți privind aplicarea regulilor de impozitare pentru anumite avantaje de natură salarială dublu impozitate

Author(s): Mirela Păunescu / Language(s): Romanian Issue: 1/2023

Over the last years, in Romania it has been unanimously recognised that wages are the most taxed type of income (especially in terms of social contributions). On the contrary, other categories of income (such as self-employment income, gains from the transfer of goods or investments) benefit from significantly lower tax rates. This disproportionate high taxation of earned income motivated individuals to push for alternative, more lenient forms of taxation. On the other hand, the public policy discourse was to motivate, and then force, employers to increase the minimum wages that most wage earners offer, with the intention of increasing the share of middle-income earners in total wage earners. Despite this discourse, from 2023 onwards, taxes and wage contributions have increased, affecting not so much minimum wage earners, but average wage earners, who in addition to a cash component, also receive various benefits in kind from the employer.

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Convenția multilaterală: când începe să producă efecte în România?

Author(s): Ionuț Măstăcăneanu,Andrada Goriță,Anca Fercalo / Language(s): Romanian Issue: 1/2023

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the „MLI”) has finally been ratified by Romania. Furthermore, the MLI provisions have entered into force, a situation which has generated confusion in terms of the date when the MLI will produce effects. In order for the MLI to produce effects, it is necessary for Romania to submit to the OECD the last of the notifications made concerning the fulfillment of internal procedures, but up to now it is unclear when this will happen.

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Региональное неравенство исполнения федерального бюджета в субъектах Российской Федерации

Author(s): Leyla Mokhnatkina / Language(s): Russian Issue: 1/2023

Federal budget expenditures in regions are not reduced to intergovernmental fiscal transfers to the budgets of the constituent entities of the Russian Federation. A significant part of the federal budget is spent directly in regions to support the expenditure commitments of the Russian Federation. The study aims to describe inter-territorial redistribution of financial resources and assess the contribution of the federal budget to regional per capita consumption by analysing data on 76 Russian constituent entities for 2016-2019. The article ranks regions according to the indicators of the federal budget per capita, estimates the ratio of federal and regional budgetary resources and tests the hypothesis about the impact of federal expenditures on regional per capita consumption. The following negative effects and trends were identified. Regions receive significantly less federal funds than the federal budget; the number of constituent entities with federal budget surplus increased. The regional inequality in terms of the federal budget execution indicators is growing: the gap between the maximum and minimum values of federal budget revenues per capita by region increased from 62 to 74 times; the gap between per capita expenditures is about 6 times. The disincentive effect of redistribution is strengthening due to increased withdrawals of income generated in donor regions and reduced spending of federal resources in recipient regions. Federal budget expenditures amplify the inequality in regional per capita consumption. Maximum and minimum specific values of the total federal and regional budget expenditures in regions differ by more than 10 times. The identified effects lead to an increase in regional inequality in the Russian Federation. According to the research results, intergovernmental redistribution mechanisms should be improved taking into account direct federal budget expenditures in regions.

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УТИЦАЈ ТРЕЗОРСКОГ СИСТЕМА НА ФИНАНСИЈСКЕ ИЗВЈЕШТАЈЕ У ЈАВНОМ СЕКТОРУ

Author(s): Bobana Čegar / Language(s): Serbian Issue: 24/2016

The organization of the treasury system is quite complex due to the fact that many functions performed within the treasury system. The execution of the one of these functions involves recording transactions relating to the collection and spending budget funds, which certainly will affect the financial statements of budget users. The subject of the paper is a consideration of the treasury system impact on the financial statements. Based on the data collected using the questionnaire technique and based on the methods of analysis, induction and deduction on the example of the Republic of Srpska, we came to the result that indicates the treasury system facilitate decision-making and in the same time increase the quality of financial reporting in the public sector, but if overcome technical deficiencies that currently exist, effects will be even greater. The first two parts of the paper provides an overview of the theoretical basis of financial reporting in the public sector and the treasury system, while the third section presents the methodology and the results obtained during research.

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Procedura ubiegania się o wyrażenie zgody na dobrowolne poddanie się odpowiedzialności w myśl polskiego Kodeksu karnego skarbowego

Author(s): Daria Zarzycka / Language(s): Polish Issue: 1/2022

Voluntary submission to liability by the perpetrator is one of the most charac- teristic institutions of fiscal penal law. Obtaining consent to its application leads to a number of benefits, both for the perpetrator and for the State Treasury. This is reflected, among other things, in the fact that the perpetrator is not entered into the National Criminal Record, and the State Treasury recovers depleted receivables without the need to conduct a long trial. However, in order to obtain such consent, a number of requirements must be met, as the Fiscal Penal Code provides for both positive and negative conditions in this regard. Only after it is recognized that the perpetrator is eligible to apply for a consent to voluntary submission to liability, the financial body of the preparatory proceedings conducts negotiations with him in order to later refer the application to the court, which also assesses the fulfillment of positive conditions and non-fulfillment of negative conditions, which can be seen on the basis of the jurisprudence cited in this study. Moreover, the analysis of statistical data made it possible to illustrate the scale of application of this institution in Poland.

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КОМПАРАТИВНА АНАЛИЗА ПОРЕЗА НА ПОТРОШЊУ У ЗЕМЉАМА БИВШЕ ЈУГОСЛАВИЈЕ

Author(s): Slaven Savić / Language(s): Serbian Issue: 23/2015

In modern tax systems consumption taxes occupy a significant place. This is particularly important in the case of value added tax, although excise duties approximately equally contribute to filling the country’s budget. If appropriate legislation of these taxes is set, and especially if they are properly implemented, the effects can not be excluded. However, the importance of some form of taxation can not be viewed solely from a fiscal point of view. Equally important is the question of their participation in the gross domestic product, as well as in personal and final consumption. The purpose of this study is to provide comparative analysis of tax systems in several similar, yet different countries, identifying the factors that have led to differences in the dynamics of the movement of certain tax categories in the analyzed countries.

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САВРЕМЕНИ ПРИСТУП ПОСЛОВНОМ ИЗВЈЕШТАВАЊУ У ФУНКЦИЈИ ЗАДОВОЉЕЊА ИНФОРМАЦИОНИХ ПОТРЕБА СТЕЈКХОЛДЕРА-ОСВРТ НА ЦРНУ ГОРУ

Author(s): Ana Lalevic Filipovic / Language(s): Serbian Issue: 22/2015

The business environment in which the reporting entity performs its activity has undergone, and is still going through, significant changes created due to the influence of a large number of factors. In such, changed circumstances of doing business, the traditional approach to financial reporting has no strength to respond to a satisfactory degree to the increasing demands of the balance sheet addressees. In fact, the users of the reports demand more complete information, reinforced by non-financial content,that have a strategic dimension and are in addition future oriented. It is clear that the existing information offer cannot satisfy the needs of interested groups – stakeholders; therefore, many companies had engaged in a transformation of the classic model of financial reporting and created a new, integrated approach to financial reporting. In the context of the aforementioned, the goal of this paper is to point to the: a) informational powerlessness of the traditional system of financial reporting in the function of creation and maintenance of values for the stakeholders; b) the need to create a more comprehensive approach that integrates the financial aspect of the business with all the relevant information, strategies, risks and the ecological, social and economic dimension of the business; c) the reached level of financial reporting in Montenegro as well as to provide a review of the (in)achievements with regards to the latest evolutionary stage in the corporate reporting of the companies in Montenegro.

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ПРИМЕНА ОПРЕЗНОСТИ У ФИНАНСИЈСКОМ ИЗВЕШТАВАЊУ – НАВИКА ИЛИ ПОТРЕБА?

Author(s): Kata Škarić Jovanović / Language(s): Serbian Issue: 22/2015

For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of the oldest but also one of the most influential rules in financial reporting. Determining the investors, creditors and other lenders as primary users of financial statements has led to the fact that in the Conceptual Framework for Financial Reporting the neutral presentation of financial statements has the absolute precedence over prudence, which is marked as undesirable. Numerous empirical studies largely caused by such a radical change have shown that the benefits of application of conservatism in financial reporting and in the present circumstances are such that they greatly surpass its weaknesses. On the other hand, neutrality can be achieved in the presentation of certain positions in financial statements but not under the existing circumstances and financial statements in general. Substituting prudence with neutrality violates consistency, which is necessary between the Conceptual Framework for Financial Reporting and IAS/IFRS. Many of IAS/IFRS contain requests for recognition and validation that are based on the prudence. Meeting these requests will inevitably lead to conservatism in the presentation of financial statements. Since IAS/IFRS are built on a mixed basis consisting of the historical cost concept, which is tightly linked with prudence, and fair value concept, which is linked with neutrality, then it is quite reasonable to expect both neutrally and conservatively presented information in the presentation of financial statements. By restoring prudence in the Conceptual Framework for Financial Reporting, besides eliminating inconsistence that exists between it as a basis for revising existing and adopting new standards, contribution of conservatism to protecting the interests of creditors and investors would be confirmed.

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Przestępstwa skarbowe związane z uchylaniem się od opodatkowania

Author(s): Karol Orzeszak / Language(s): Polish Issue: 1/2022

Fiscal crimes (tax crimes) penalized in the Fiscal Penal Code constitute a specific area of criminal law, as they lie at the junction between criminal law and tax law. Criminal fiscal law plays a key role in protecting the tax interest of a public-law entity, and more broadly, the financial interest of the state. The article comments on the crimes of tax evasion and fraud,doing business under another’s company and presents statistical data on them.

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HOLDING COMPANY LOCATION: A POLISH TAX PERSPECTIVE

Author(s): Marcin Jamroży,Magdalena Janiszewska,Aleksander Łożykowski / Language(s): English Issue: 1/2023

This paper aims to present the size and structure of passive income payments, such as dividends, interest, royalty payments, and fees for intangible services, made by companies domiciled in Poland belonging to a multinational enterprises (MNE) group. The authors formulate a hypothesis that tax jurisdictions offering extensive legal and tax incentives for holding structures, in particular concerning the tax treatment of dividends and other withholding tax payments, are the preferred location of holding companies. A review of the literature and legal sources precedes empirical research. The empirical analysis shows that passive income flows, including dividends, interest, royalties, and fees for intangible services, which constitute the dominant type of payments to holding companies, are directed from Poland primarily to countries with tax and regulatory solutions that are friendly to holding companies, including in particular the so-called intra-EU tax havens, namely Luxembourg, Cyprus, the Netherlands, Malta and Ireland. Real trade with these countries is neither significant nor proportional to the scale of passive income.

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Use of Correlation Analysis to Examine Relationship Between Tax Burden and Business Environment in Selected EU Countries

Author(s): Magdalena Brezaniova / Language(s): English Issue: 4/2013

The aim of the article is to examine the relationship between tax burden and business environment in Slovakia, Czech Republic and Germany. The examination is carried out using correlation analysis to identify the level of dependence between selected indicators of tax burden and number of business entities in selected countries. The article contains also analysis and comparison of found facts.

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Comparative analysis of the tax wedge in Croatia and Slovenia from 2005 to 2020

Author(s): Sandra Krtalić,Paula Peruško / Language(s): English Issue: 1/2023

Purpose: Personal income tax (PIT) and social security contributions (SSC) play a significant role in tax systems. Since both of them affect employers and employees, it is important to analyse the labour costs paid by the employer (gross wage) and the net wage received by the employee, i.e., the tax wedge. Methodology: Following OECD’s Taxing Wages methodology, this paper analyses the characteristics of the tax wedge and the tax wedge policy in the Republic of Croatia and the Republic of Slovenia in the period from 2005 to 2020. Results: The conducted analysis has shown that a Slovenian taxpayer faces the highest average net tax wedge for each observed family type, and that the Croatian tax wedge is lower in all hypothetical units observed. The taxpayer with the highest average gross wage also faces the highest tax burden. The problem of a relatively high tax wedge in Croatia and Slovenia does not lie with the personal income tax, which is relatively low, but with social contributions. Conclusion: The tax wedge primarily depends on the level of income, it decreases if the taxpayer has (more) children, and its amount depends on various levels of tax, deductions and social security contributions. In the future, the focus will be on alleviating the labour tax burden. However, this begs the question of how to further alleviate the burden on labour without implementing major structural reforms in the pension and healthcare system and/or introducing new tax forms.

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