Suchergebnisse

In paper was analysed tax policy in agriculture of Serbia. Tax policy was observed through the current legal framework, as like: Individual Income Tax Law and Corporate Profit Tax Law. Special attention was paid to the Value Added Tax Law, primarily from the aspect of family agricultural husbandries, as from the stand point of the rules that were valid under the old VAT Law, as well as based on last amendments and supplements adopted at the end of 2012. Mentioned approach of VAT studying is leaned on fact that it represents modern form of tax applicable in field of consumption. It was implemented primarily to facilitate the reduction of the grey economy, to harmonize national tax policy with European Union (EU) standards, as well as to increase tax collection.

The United States face enormous challenges in the energy area. Climate change, biofuels policy, energy security and environmental degradation are all intimately bound up with energy production and consumption. Historically, the federal government has relied on tax subsidies to effect energy policy. With mounting federal deficits, policymakers and advocates are increasingly calling for a rethinking of our energy tax policy. How can the federal tax code strengthen environmental policy and reduce security concerns in the area of energy? The authors tackle such difficult problems as climate change, efficient taxation of oil and gas, and optimal oil tax policy in a world with OPEC oil producers dominating world oil supply. This volume presents a number of innovative policy suggestions backed by sophisticated and cutting-edge research carried out by leading scholars in the area of energy taxation

In this article we present the research of local agricultural tax policy in Poland. It is a specific kind of tax as its volume depends on an artificial measure, i.e. the price of rye. The article aims to find out if with this construction of tax the local tax policy may be efficient. Our research proves that the lower the share of agricultural tax in property taxes, the more efficient is the tax policy. The reduction in the agricultural tax correlates positively with the growth in agricultural tax in the current year, and also to a lesser extent in the next year. Higher rye prices result in an increased reduction in agricultural tax rates as well as in tax revenues, and the tendency is reversed in the following year.

When it comes to corporate tax policy, Alberta is taking a different path than the federal government and other provinces. Alberta's May 28th Job Creation Tax Cut will reduce the provincial corporate income tax rate from 12% to 8% in lieu of introducing accelerated depreciation that was adopted by federal government November 20182 , including a 100% write-off for clean energy and manufacturing.

Tax policies are postulated to serve three principal functions: raise revenue, keep incumbent politicians in office, & redistribute income. Data from nineteen industrialized nations were used to attempt to identify determinants of policy choices regarding taxation. Few significant statistical relationships were found between standard political & economic indicators & taxation policy indicators. Such relationships as were found pointed to the importance of economic development in explaining redistributive tax patterns, while political factors were related to the desire of politicians to stay in office -- by making taxes invisible. 1 Table, 1 Figure. Modified HA.

MOST EFFORTS TO DEVELOP A THEORY OF TAX POLICY CHANGE HAVE EMPHASIZED INSTITUTIONAL, PROCEDURAL AND PARTISAN EXPLANATIONS. BY CONTRAST, VERY LITTLE ATTENTION HAS BEEN DIRECTED TOWARD THE BUDGETARY CONTEXT WITHIN WHICH TAX POLICY IS DETERMINED. THE LONG-TERM EVOLUTION OF FEDERAL INCOME TAX POLICY, HOWEVER. DEMONSTRATES THE IMPORTANCE OF BUDGETARY CONTEXT AND CONSTRAINTS, AND THIS RELATIONSHIP IS PARTICULARLY EVIDENT IN THE CASE OF THE TAX REFORM ACT OF 1986. PASSAGE OF THIS COMPREHENSIVE REFORM MEASURE DEPENDED ON A REVENUE-NEUTRAL STANDARD THAT IGNORED THE TRADITIONAL NORMS GOVERNING AGGREGATE REVENUE LEVELS. STUDIED ARE: SPENDING AND DEFICITS; BALANCED BUDGETS AND STABLE TAX POLICY; THE DESTABILIZING OF TAX POLICY; FROM SUPPLY SIDE TO REFORM; AND TAX AND BUDGET POLICY.

Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country's tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex, distortionary and largely inequitable taxation laws that have limited application in the informal sector that dominates the economy. The primary objective of this paper is to prepare a case study on tax policy reforms in Nigeria, with the specific objectives of examining the main tax reforms in the country; highlighting tax revenue profile and composition; analysing possible distributional impacts on the poor; discussing major problems that could prevent effective tax implementation in the country; and offering suggestions for reforms.