Suchergebnisse

Purpose: The purpose of this paper is to analyse the impact of newly introduced Goods and Services Tax (GST) on tax revenue in India. This paper adopts the tax buoyancy approach for analysing the impact of GST on tax revenue. Design/Methodology/Approach: We conducted our study using semi logarithmic ANCOVA regression model in which we introduced Value Added Tax (VAT) and GST as dummy variables. Findings: Our study finds that after the introduction of GST India's tax revenue has become less responsive to the changes in GDP. It indicates that post introduction of GST there is some reduction in the tax burden on the consumers and corporates which supports the government's justification behind the introduction of GST. Practical Implications: The study is expected to help the government in deciding the future course of action towards effective policy making for revenue generation. Originality/Value: Since none of the existing studies analyses the impact of GST on tax revenue our study is unique and fulfils the gap in the existing literature. ; peer-reviewed

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes is close to the consensus estimate in the literature. Additionally, we find that differences between short- and long-run elasticities are particularly important with respect to profit-related taxes. Here we estimate a far lower contemporaneous response to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for example, by tax collection lags. -- Dynamic tax revenue elasticities ; Disaggregated analysis ; Error correction models

Issued as part III, 1983-1984; part II, 1985- Mode of access: Internet. ; Related information is contained in the annual companion publication: Economic and budget outlook.

Purpose: The objective of this paper is to identify, with the use of statistical methods, the relationship between the level of fiscalism and the ratio of social expenditure to the total public expenditure in the EU-28. Design/Methodology/Approach: Linear regression and correlation were used to assess the interdependence between the tax revenue-to-GDP ratio and the ratio of social expenditure to the total public expenditure in the EU-28. Then, using the direction of the slope as the criterion, the EU 28 were classified into countries with a positive relationship (the lower and upper border of the confidence interval are positive) and countries with a negative relationship (the lower and upper border of the confidence interval are negative). Findings: The research confirmed that the EU Member States with a high level of fiscalism in 2004-2018, in principle, were characterised by the following interdependence: the higher the tax revenue-to-GDP ratio was, the higher the ratio of social expenditure to the total public expenditure was. After the decomposition of public expenditure, a similar relationship was identified for public expenditure on social protection, while no such relationship was identified for other categories of expenditure for social purposes. Practical Implications: The research results are important as the EU-28 are striving to maintain fiscal stability. The research findings point to the need of verifying the tasks in the field of social protection in countries with a high level of fiscalism. Increasing these tasks, mean a further increase in the tax burden on the economy. Originality/Value: The research adds value to the testing of the fiscal-synchronization hypothesis. The originality of the research mainly results from its detailed nature. The relationship between the level of fiscalism and public expenditure was identified not in general terms but incurred for tasks related to the implementation of social policy in the individual EU-28. ; peer-reviewed

Die Betriebsprüfung -- Schnellübersicht -- Einleitung -- Vorwort -- Bearbeiterverzeichnis -- Abkürzungsverzeichnis -- 1 Allgemeines zur Betriebsprüfung -- Begriff, Arten und gesetzliche Grundlagen der Betriebsprüfung -- Abgrenzungen zur Betriebs- und Außenprüfung -- Zulässigkeit der Betriebs- bzw. Außenprüfung -- Umfang der Betriebs- bzw. Außenprüfung -- Zuständige Finanzbehörde -- Ort der Betriebs- bzw. Außenprüfung -- Rechte und Pflichten des Betriebsprüfers im Rahmen der Betriebs- bzw. Außenprüfung -- Mitwirkungs- und Auskunftspflichten des Steuerpflichtigen im Rahmen der Betriebs- bzw. Außenprüfung -- 2 Prüfungsanordnung und Vorbereitung der Prüfung -- Die Prüfungsanordnung -- Grundlagen und Hinweise zur Prüfungsanordnung -- Vorbereitung der Prüfung -- Zugriffsrechte des Betriebsprüfers auf digital verarbeitete Daten -- 3 Ablauf der Außenprüfung und Verhalten während der Prüfung -- Ablauf der Außenprüfung -- Verhalten während der Außenprüfung -- Mitwirkungspflichten und Rechte -- Einleiten des Steuerstrafverfahrens -- 4 Prüfungsschwerpunkte und -methoden -- Einleitung -- Prüfungsschwerpunkte -- Konventionelle Prüfungsmethoden -- Neue Prüfungsmethoden -- Zeitnahe Betriebsprüfung -- Fazit -- 5 Prüfungsschwerpunkt Kasse -- Grundlagen -- Kassenarten -- Aufzeichnung der Umsätze -- Sonderfall Einnahmen-Überschuss-Rechnung (EÜR) -- Typische Aufgriffe und Folgen der Kassenbuchführung in der Betriebsprüfung -- Ausblick -- Zusammenfassung -- 6 Schlussbesprechung und Lehren für die Zukunft -- Die Schlussbesprechung -- Prüfungsbericht -- Verbindliche Zusage im Anschluss an eine Außenprüfung -- Lehren für die Zukunft -- 7 Strafrechtliche Folgen der Betriebsprüfung -- Die Einleitung des Steuerstrafverfahrens -- Mitwirkungs"pflichten" im Steuerstrafverfahren -- Schätzungen im Strafrecht und deren Vermeidung

Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative estimates of costs for these two taxes for 14 developing countries in sub-Saharan Africa and Asia in a first multi-country comparison of this kind. These might be overestimates because we assume that foreign direct investments are not influenced by the tax treaties. We estimate that the highest potential tax revenue losses are within hundreds of millions USD and around 0.1% of GDP, with Philippines incurring the highest losses both in USD and relative to GDP. We also find that around 95% of the losses is due to dividends and that only four investor countries - Japan, Netherlands, Switzerland, and Singapore - are together responsible for more than half of the losses. We discuss the limitations of these estimates and how future research could improve their quality as well as coverage.

"June 1986." ; Shipping list no.: 86-493-P. ; Distributed to some depository libraries in microfiche. ; At head of title: 99th Congress, 2d session. Committee print. ; Includes bibliographies. ; Mode of access: Internet.

Item 1038-A, 1038-B (microfiche) ; "March 14 and 15, 1989"--Pt. 2. ; "March 9, 1989"--Pt. 1. ; Shipping list no.: 89-480-P (pt. 2). ; Shipping list no.: 89-481-P (pt. 1). ; Distributed to some depository libraries in microfiche. ; Includes bibliographical references. ; Mode of access: Internet.

Vols. for 1986-1990- have also title on cover, 1985- Annual report. ; Vols. for 1986-1990-1990-1994 have title on cover: A Report to the Senate and House Committees on the Budget-Part I, as required by public law 93-344; 1991-1995 has title on cover: A Report to the Senate and House Committees on the Budget-Part I; 1992-1996- have title on cover: A Report to the Senate and House Committees on the Budget. ; Mode of access: Internet. ; Related information is contained in the annual companion publication: Reducing the deficit, spending and revenue options. ; Kept up to date by: Economic and budget outlook, an update. ; Formed by the union of: Baseline budget projections; and: Economic outlook (Washington, D.C. : 1984).

Vols. for 1986-1990-19 have also title on cover, 1985- Annual report. ; Vols. for 1986-1990-1990-1994 have title on cover: A Report to the Senate and House Committees on the Budget--Part I, as required by Public Law 93-344; 1991-1995 has title on cover: A Report to the Senate and House Committees on the Budget--Part I; 1992-1996- have title on cover: A Report to the Senate and House Committees on the Budget. ; Mode of access: Internet. ; Related information is contained in the annual companion publication: Reducing the deficit, spending and revenue options. ; Kept up to date by: Economic and budget outlook, an update. ; Formed by the union of: Baseline budget projections; and: Economic outlook (Washington, D.C. : 1984).

Vols. for 1986-1990- have also title on cover, 1985- Annual report. ; Vols. for 1986-1990-1990-1994 have title on cover: A Report to the Senate and House Committees on the Budget-Part I, as required by public law 93-344; 1991-1995 has title on cover: A Report to the Senate and House Committees on the Budget-Part I; 1992-1996- have title on cover: A Report to the Senate and House Committees on the Budget. ; Reports for 1986-1990-1990-2000 cover 5 years; 1997-2006- cover 10 years. ; Mode of access: Internet. ; Electronic serial mode of access: World Wide Web. ; Related information is contained in the annual companion publication: Reducing the deficit, spending and revenue options. ; Kept up to date by: Economic and budget outlook, an update. ; Formed by the union of: Baseline budget projections; and: Economic outlook (Washington, D.C. : 1984).