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Formy i skutki niepłacenia oraz wyłudzania zwrotu podatku w Polsce na wybranych przykładach

Author(s): Janina Pach / Language(s): Polish Issue: 2/2018

Taxes are an important source of income to a state budget, from which public expenditure is financed. However, not all taxpayers are willing to pay them honestly for various reasons (economic, political or religious). Not only does the budget suffer from it, but also those taxpayers who do not avoid the fiscal obligation and regularly pay their taxes. For if various forms of the phenomenon of not paying taxes or extorting tax refund did not exist, a potential taxation of society could be lower. The article aims at describing the essence of taxes, as well as their function and importance; it aims at presenting the main ways and forms of not paying taxes and tax avoidance and evasion. The main research objective is to attempt an answer to the following questions: What is the essence and the economic-social content of tax? What is the scale of tax avoidance by taxpayers in Poland? What does the phenomenon of extortion of tax refund consist in? Why does the phenomenon of tax avoidance and extortion of tax refund concern mostly tax on goods and services? The answers to these questions will allow not only to indicate the reasons for tax avoidance and evasion, but also a policy for counteracting these phenomena.

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Kwota wolna od opodatkowania jako narzędzie polityki finansowej państwa - kierunki projektowanych zmian

Author(s): Judyta Dorosz,Anna Kopańska / Language(s): Polish Issue: 27/2021

The tax-free amount is a specific personal income tax advantage. With a minimum tax-free basis, it is possible to waive the taxation of individuals with minimal income. The tax-free amount affects the number of receipts from personal income tax to the state budget and local government units. At the same time, the minimum tax-free amount directly impacts the income levels of low-income earners and, more specifically, the number of earnings and motivation to maintain or secure work. The rise in tax-free amounts increases the population's purchasing power, stimulating consumer demand. In a citizen-friendly tax system, the tax-free amount should be a tool of long-term fiscal policy and fairness of personal taxation. At the same time, it should not threaten the stability of the state financial system and local government administration or the ability to perform tasks in the public sphere.

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Tax System Reform as a Challenge to Economic Reform: A Case Study of Jordan

Author(s): Sanaa Maswadeh / Language(s): English Issue: 2/2023

Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the poor and middle class. Thus, this study came to investigate the effect of the tax revenue structure in Jordan on economics reform indicators (per individual income growth rate, public debt, openness trade, and inflation) as a challenge to the economic reform. The study population consists of the public sector of the ministries and public sector departments responsible for preparing the general budget and the Jordanian Department of Statistics, with the aim of relying on data issued by them during the time period 1990-2019. Multiple regression models were used to study hypotheses. The research results showed that direct tax (income and profits tax) in Jordan did not significantly affect the economic reform indicators, while there was a negative significant impact at a significance level (á ≤ 0.05) of sales tax on the economic reform indicators. Additionally, the study found that there is no significant effect of indirect taxes (property tax and foreign trade) on economic indicators relative to GDP represented in per individual income growth rate, public debt, and inflation. Among the recommendations of the study is that Jordan must develop the country’s public revenues from its own resources in order to reduce dependence on foreign debt.

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Налоги солидарности как инструмент межрегионального перераспределения рентных доходов в России

Author(s): Lyudmila P. Koroleva / Language(s): Russian Issue: 2/2023

Increase in rent relations contributes to the strengthening of interregional income inequality, since business entities appropriate the territorial rent in economically developed regions. Traditional income taxation instruments do not deal with the redistribution of territorial rent. On the contrary, such instruments, as the progressive personal income tax in Russia, can increase interregional inequality. Therefore, the presents study aims to substantiate the possibility of using a solidarity tax for interregional redistribution of rent income and develop the optimal tax model for current conditions. The article describes the solidarity tax from the perspective of rent taxation, determines its key features and methods of levying. To examine interregional income inequality, constituent entities of the Russian Federation were clustered using Ward’s method according to average monthly wages and the share of personal income tax in the regional budget. Each cluster is characterised by similar personal income and tax revenue. The solidarity tax burden will be on the regions of the first four clusters. It is proposed to levy the solidarity tax as a personal income surtax on a progressive scale, depending on the ratio of accrued wage of a taxpayer and the average monthly wage in Russia for the previous year. This approach will contribute to a smooth change in the effective personal income tax rate, as well as to at least 74% increase in subsidies to budgets to compensate for raising the wages of public sector employees. The developed proposals can be applied to improve the tax mechanism of redistribution of rent income. Future research may focus on developing alternative models of solidarity taxes, including for entrepreneurial and corporate income, in the context of the Covid-19 pandemic.

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Aspecte contabile și fiscale privind subvențiile

Author(s): Cristina Nicolaescu / Language(s): Romanian Issue: 5/2023

Loosely, the subsidies represent non-repayable funds received by an entity subject to the fulfillment of certain conditions, as well as the donations for investments and the overstock like tangible/intangible assets. Consequently, in most cases, the non-compliance of the conditions related to the subsidies entails the transformation of non-repayable funds in loans, that is in amounts that must be returned on a given due date. Exactly due to this aspect, the way in which they are followed up, reflected in the accounting and reported is very important. For the economic entities to benefit from the advantage of these amounts, those responsible for the follow-up and registration in the accounting of the operations related to the amounts/goods received as a subsidy must know the legislation well, both the one regulating the respective subsidies, and the accounting and fiscal one, for the correct highlight of these subsidies from an accounting and tax perspective.

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GROMADZENIE MATERIAŁU DOWODOWEGO W CELU USTALENIA TRANSAKCJI KARUZELOWYCH A PRZEWLEKŁOŚĆ POSTĘPOWANIA – KILKA UWAG NA PRZYKŁADZIE ZWROTU PODATKU VAT

Author(s): Adam Drozdek / Language(s): Polish Issue: 34/2021

The length of tax proceedings can be justified by the necessity to conduct a lot of evidence activities from numerous entities taking part in chain transactions. At the same time, the length of the proceedings is not always tantamount to its lengthiness. This is particularly visible in the case of evidence collection to determine carousel transactions, where the tax authorities have both an opportunity and obligation to check the correctness of the tax due, input tax and excess tax refund calculated and declared by the taxpayer. The objective of this paper is to discuss the lengthiness of the tax proceedings in the context of evidence collection by the tax authorities to determine carou-sel transactions.

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THE IMPACT OF TAX REVENUES ON ECONOMIC GROWTH: EMPIRICAL EVIDENCE FROM GEORGIA

Author(s): Natia Sharabidze / Language(s): English Issue: 2/2023

Establishing a rational tax policy is of great importance for stable and effective public governance. This article discusses the impact of changes in tax revenues on economic growth, using the example of Georgia. In the years after independence, significant changes in Georgian tax policy were made several times, which affected the economy of the country and made the issue of tax policy research relevant. Taxation is an important source of state revenues in Georgia. The amount of tax revenues in Georgia has continuously increased over the years, and reached 22.3% of gross domestic product in 2021. In addition, the ratio of revenues collected by direct and indirect taxes in tax revenues and the changes in dynamics are noteworthy. The impact of taxation on economic growth in Georgia is analyzed in this paper using the Autoregressive Distributed Lag (ARDL) model. The results of the econometric analysis suggest the positive and significant impact of indirect taxes as well as the negative impact of direct taxes on economic growth. Thus, tax policy changes are recommended.

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Банкнотно-монетный двор Украины – история создания и перспективы развития

Author(s): Olga Gaidai,Natalia Trifonowa / Language(s): Russian Issue: 1/2023

The aim of this study was to analyze the peculiarities of the hryvnia issue at the times of the Ukrainian Peoples Republic, the main achievements and problems on the way to providing the state with the money supply, the process of developing high-tech production with a completed cycle – Banknote Factory and Mint. The methodology involved the use of synthesis as well as historical (comparative, analytical, com- plex, and integral) and historical-genetic methods of scientific research for studying and analyzing the devel- opment of money circulation in the analyzed period. The statistical and factual basis of the study included the laws adopted by the Verkhovna Rada of Ukraine, regulations of the National Bank of Ukraine, statistical publications and the authors’ own research. The scientific novelty lies in a systematic study of the character- istics of money circulation during the period of independence, the main stages on the way to the hryvnia, the complexity of the transition period, the process of making secure paper, the degree of hryvnia protection, cur- rent trends in banknote and coin analysis, with special emphasis on commemorative and investment coins.Own currency has always been a symbol of sovereign states; therefore, it is important to describe the succession of the hryvnia in three key periods of our history: the Kyiv state, the Ukrainian People’s Re- public and independent Ukraine. The existence of a unique closed loop production in Ukraine, which successfully performs its main function of providing the population with banknotes, was analyzed and confirmed, and the characteristics of souvenir production were described, paying particular attention to commemorative coins – the national brand of the state, which represents and popularizes the most important milestones of history and culture.

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Implementation of new technologies as part of the fiscalization process in Albanian enterprises

Author(s): Enida Koni,Joana Shima / Language(s): English Issue: 1/2022

Albania like no other country in the region and the EU has experimented many times in a very short time regarding legal changes related to fiscalization systems. In our country, some fiscalization processes have been done, but so far what is claimed has not been achieved, causing the state budget revenues not to increase, due to informality. This paper brings a review of the problems that the fiscalization of our country’s economy is facing and the impact that it is claimed that it will have on the Albanian economy. The purpose of this paper consists in understanding, identifying and analyzing the problems and obstacles that Albanian businesses have encountered in the fiscalization of their entity. In recent years, the fight against aggressive tax planning has become one of the top priorities internationally. International rules are examples of key measures aimed at imposing new standards of tax transparency. Setting up transparency, with companies operating in some countries must be transparent to tax collectors. It is now necessary to prove that the tax paid corresponds to the rate applied in the country in which the company operates. As a result, these new standards pose major challenges for companies’ finance departments, which then have to communicate much more accurate and consolidated tax data to the administration in much larger volumes. Too often, however, the technical means available are insufficient to provide such an amount of information at such a detailed level. Indeed, in-company data processing is neither automated nor centralized, forcing accountants and tax specialists to manually record a significant number of tax rules.

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Opodatkowanie dochodów z zatrudnienia – dylematy równościowe w polskim systemie podatkowym

Author(s): Maria Supera-Markowska / Language(s): Polish Issue: 73/2023

In contemporary economic turnover, there is a significant variety of ways of performingpaid work. The aim of this paper is to analyse their tax aspects in the context of the principleof justice, to which the principle of equality is closely related. The research hypothesis assumesthat the Polish tax system, by providing fundamentally different taxation rules depending on theform of employment, differentiates the tax burden for income obtained from various forms of work.The further hypothesis assumes that this differentiation is unjustified and infringes the principle ofequality; it constitutes an injustice in taxation and, moreover, infringes the principle of neutrality,as it may potentially influence the taxpayers’ decisions as to the choice of form of employmentmotivated by tax considerations. To verify these hypotheses, various forms of performing paid workand the income tax acts concerning them were analysed. The analysis was carried out using thedogmatic-legal and legal-comparative methods. As a result, some recommendations de lege ferendain the Polish legal system were formulated in order to ensure a neutral and fair system of taxationof income from paid work.

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DETERMINING THE DEGREE OF FISCAL DOMINANCE AND ITS IMPLICATION ON THE CONDUCT OF MONETARY POLICY IN NIGERIA

Author(s): Beatrice. O. Omo-Ikirodah,Joseph Olarewaju Afolabi / Language(s): English Issue: 2/2022

This study determines the degree of fiscal dominance and its implication on the conductof monetary policy in Nigeria. It adopts the Dynamic Ordinary Least Square (DOLS) estimationtechniques and covers the periods of 1980 to 2020. The regression result shows an estimatedcoefficient of 0.77, which indicate a high degree of fiscal dominance in the country. in the same vein,the estimated coefficient was compared with the average value of the consumer price index andinterest rate in the economy, and it was discovered that high degree of fiscal dominance correspondswith high consumer price index and interest rate in the economy. Flowing from the findings,it is concluded that there is high degree of fiscal dominance in Nigeria, and this has implicationon the conduct of monetary policies in the country. The degree of fiscal dominance in the countryis likely one of the factors responsible for high prices in the country. It was recommended thatThe Nigerian government should focus on widening the domestic revenue mobilization base of thecountry. This would include expanding the tax base, setting up appropriate mechanism to generatemore revenue from fines, fees and licenses, providing a conducive environment for remittancesinflow into the country. The Central bank should limit their finances of government expenditureto 10 percent of previous year’s revenue as suggested by the World Bank. They should limit theirborrowings to capital project, such that such project can boast aggregate supply and normalizeaverage prices in the economy.

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Centralisation of cash management: still advisable?

Author(s): Christian BARTSCH,Wim WESTERMAN / Language(s): English Issue: 2/2023

Aim: This article builds upon recent evidence that centralisation of cash management activities, often advocated by enthusiast protagonists from the academic, corporate and consultancy world, has given way to decentralisation thereof. The aim of the article is to underpin the idea that such moves may be good. Research design: The article provides an historical overview on the centralisation starting in the 1980s, stagnating later on and reversing recently, not just for reasons of political tensions and pandemic reasons. Findings: There are structural reasons for firms being more critical on centralisation of cash management, including still lasting limits to its implementation and recent changes in the corporate and finance sectors. Originality: The present study argues that firms may rightfully decentralise the cash management, while also making clear to there are no “one fits all” solutions to the issue. Implications: Firms may want to overthink the organisation of their cash management in the light of new developments. Follow-up research in terms of case studies and surveys may help to further guide them.

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TESTING THE VALIDITY OF THE FISCAL THEORY OF THE PRICE LEVEL (FTPL): A REVIEW OF INTERNATIONAL LITERATURE

Author(s): Akingbade U. AIMOLA,Nicholaus M. Odhiambo / Language(s): English Issue: 4/2022

The main objective of this paper is to review literature on the Fiscal Theory of the Price Level (FTPL) and its validity in price level determination for both developed and developing economies. FTPL may be understood on the categorisation of the fiscal regime into two types, namely, the Ricardian and non-Ricardian regimes. Empirical evidence for the validity of FTPL on price level determination depends on dominant characteristics of the policy regime. The Ricardian regime does not hold for FTPL, while the non-Ricardian regime holds for FTPL. Based on surveyed empirical studies, time series and panel analysis were used through various estimation methods in the validation of FTPL. Most of the findings from the studies reviewed in this paper validated the FTPL. This means that inflationary episodes tend to be influenced by fiscal dominant regimes. The study concludes that the conduct of fiscal policy influences price dynamics. Hence, fiscal variables should be considered by the central bank in its monetary policy rule.

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Альтернативні способи вирішення митних спорів

Author(s): Yuriy Onishchyk / Language(s): Russian Issue: 36/2022

The article is devoted to clarifying the nature and features of legally established alternative ways of resolving customs disputes in Ukraine. The spheres of application of alternative ways of resolving legal disputes are established. It is emphasized that alternative ways of resolving legal disputes can be used in both private and public spheres. Alternative ways of resolving customs disputes in court are identified: dispute resolution with the participation of a judge and conciliation of the parties. The specifics of these methods of resolving customs disputes are described. Attention is drawn to the fact that among scholars there is no single approach to understanding the nature and legal nature of the institution of dispute resolution with the participation of a judge. It is concluded that dispute resolution with the participation of a judge is an independent way of resolving customs disputes, which is coordinated directly by the judge. It is pointed out that the application of the institute of dispute resolution with the participation of a judge in customs disputes is limited, namely: in cases at the request of customs authorities in the exercise of their statutory powers and in typical cases. It is emphasized that the role of the institution of conciliation of the parties as a way of resolving customs disputes is that its application is possible at any stage of proceedings in customs disputes in the administrative proceedings of Ukraine. The author’s understanding of the following categories is given: «alternative ways of resolving customs disputes» is a set of procedures aimed at peaceful settlement of conflicts by mutual will of both parties; «settlement of a dispute involving a judge» is a way of resolving customs disputes involving a judgerapporteur for the peaceful settlement of the conflict between the parties; «reconciliation of the parties» is a way of resolving customs disputes, which is aimed at peaceful settlement of the conflict in court by mutual will of both parties. It is stated that in resolving customs disputes in court, dispute resolution with the participation of a judge can be applied only before the trial on the merits, and conciliation of the parties – at any stage of consideration and resolution of the case. It is noted that the existing legal regulation of alternative ways of resolving customs disputes needs to be updated, harmonized and systematized. In order to ensure effective functioning of alternative methods of resolving customs disputes in Ukraine, it is proposed at the legislative level to provide that in addition to administrative and judicial procedures, customs disputes may also be resolved using alternative methods and regulate pre-trial and judicial alternatives.

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The Life Cycle of State Ownership

Author(s): Adeyemi Adebayo / Language(s): English Issue: 1/2023

Background and Objective: This article aims to explore the life cycle of state ownership, especially with reference to state-owned enterprises. This is important for the reason that, despite calls from many quarters of the world that states should relinquish their ownership of SOEs as a result of their numerous corporate governance problems, these enterprises still remain, as evidenced by the number of new and existing SOEs compared with those privatised and internationalised.Materials and methods: This article consolidates stand-alone elements of SOEs life cycle in the contemporary academic discourse on SOEs and makes recourse to experts' and role-play-ers' insights to attempt to explain the life cycle of SOEs, from entry to exit.Results: In this context, this paper extends the theory of the corporate life cycle by illustrat-ing that even though SOEs still remain despite calls for states to relinquish ownership, SOEs like private sector enterprises (PSEs) do exit. However, rather than outright winding up, as in the case of PSE exits, SOEs exit using different forms of strategies, including privatisation and more recently internationalisation.Practical implication: The life cycle of state ownership is important in modelling the prob-lematic (corporate) governance of state enterprises and informing their theoretical life cycle.Conclusion and summary: The conventional wisdom, in line with contemporary academic discourse, is that the staying power displayed by SOEs is sustained by the assistance of their owning states, as SOEs are usually too important and big for states to fail. Although this conclusion appears correct, this paper further shows that in addition to states providing assis-tance to SOEs at the entry and development stages, once SOEs are established, they undergo a developmental stage in the form of restructuring, and that in contrast to what is believed in many quarters of the world, as sustained by the stand-alone prior research on the elements of the SOE life cycle in the academic discourse on SOEs, SOEs actually exit. It concludes by identifying a topical and important area for further research.

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INTERFERENCE OF ACCOUNTING POLICIES WITH FISCAL POLICIES IN THE CONTEXT OF THE APPLICATION OF IFRSS

Author(s): Anca Alexandra Pantazi,Adriana Iacob Zavincu / Language(s): English Issue: 4/2022

Specialists in the field of economics, technology and knowledge of the activity of the reporting economic entity must be involved in the development of accounting policies. Accounting policies must also be developed in connection with the specifics of the entity's activities and strategies, in accordance with the legal provisions in force (currently OMFP 1.802 / 2014 harmonized with European Directives and IFRSs). In the current context, the accounting policies of the reporting economic entity should take into account the tax effects generated as a result of the correction of errors from other prior periods and are treated in accordance with the provisions of IAS 12 "Income Taxes".

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TAX AND BUDGETARY SUSTAINABILITY – CURRENT AND FUTURE PERSPECTIVES

Author(s): Ionel Popa / Language(s): English Issue: 4/2022

The crisis caused by the pandemic context we have been facing for over 2 years represents a threat not only for the population's health, but also for the national economy, respectively for the citizens' living standard. From one industrial sector to another and from one enterprise to another, the adverse effects were felt against the background of the restrictions imposed to limit the impact caused by the coronavirus. In this context, it is obvious that the public finances, which are closely interdependent with the branches of the private sector, have also been subject to various influences. a situation characterized by the unsustainability of public finances greatly complicates the conduct of fiscal, budgetary and monetary policy and requires decision-makers to implement a tax-monetary strategy which, even if in the first phase, generates negative reactions, shall be effective on medium and long term.

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IS PROGRESSIVITY A SUPPORTER OF TAX REVENUES FOR THE PUBLIC BUDGET OF EU27 COUNTRIES?

Author(s): Alina Georgeta Ailincă / Language(s): English Issue: 1/2023

The COVID-19 crisis calls into question the ability of governments to face the challenges, and covering the challenges can only be done with substantial budget revenues. Fiscal progressivity often reflects the discussion about equity, but also fiscal yield. In general, fiscal progressivity reflects the ability of the marginal tax rate to exceed the average rate or the superunitary tax elasticity of a certain type of income in relation to that income. Considering that there is no single answer as to what fiscal progressivity means, the article proposes, through three methods of calculating fiscal progressivity, the analysis of its ability to increase revenues from current taxes on income, wealth, etc. The analysis is based on the study of elasticities and reflects the importance of additional efforts to place as best as possible the elements of fiscal progressivity at the level of fiscal regulations in the countries of the European Union, both for improving fiscal equity for citizens and for increasing the state's self-sustaining capacity.

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Tax Confidentiality as a Limitation in the Procedure for Public Control of the State of Public Finances

Author(s): Katarzyna Tomaszewska / Language(s): English Issue: 28/2023

Any control, regardless of the field to which it relates, requires information. This claim is also valid in the field of citizen’s control. For an individual to be able to effectively assess what is going on around him or her and make sound decisions on that basis, he or she must be able to obtain a variety of information, including, above all, information that is comprehensive public knowledge. According to what follows from the regulations of the Act of 6 September 2001 on access to public information, their catalogue is broad and, more importantly, open. Although on the surface it might seem that the individual does not need anything more, it should not be forgotten that the same legislator determines a number of restrictions that block or completely close the way to certain pieces of public information. This group of statutory restrictions includes tax confidentiality as defined by the Tax Ordinance Act of 29 August 1997. The main objective of the considerations undertaken in this article is to determine to what extent tax confidentiality by its very nature restricts the process of public scrutiny of the state of public finances, taking into account its subjective and objective scope and its positioning among all the premises limiting accessibility to public knowledge.

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Prawo obwinionego do obrony w postępowaniu dyscyplinarnym urzędników skarbowych w Drugiej Rzeczypospolitej

Author(s): Waldemar Bednaruk,Bartosz Nieścior / Language(s): Polish Issue: 4/2022

The right to defense of the accused is a basic principle of the judicial process. It must also be respected in the disciplinary process. The article presents an attempt to answer the question whether the disciplinary regulations for tax officials in the Second Republic of Poland fulfilled their role.

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