Suchergebnisse

One of the aspects of ensuring the tax security of the state is to create an effective system for managing this process. The tax security management system includes the following elements: subjects of tax security relations management; normative legal acts regulating the field of tax security of the state, information support of the tax security management system of Ukraine. The essence of such concepts as the tax security of the state and the tax burden are determined. The current state of tax security of Ukraine has been assessed.The importance of fiscal security lies in the appropriateness of government intervention to secure economic growth through fiscal interest. However, a clear distinction between fiscal interests is one of the key factors behind fiscal security. The fateful progress between the state and society, which fosters fiscal interest, objectively led to the formation of a new institute – tax security. Security needs are linked to the state's desire to achieve a stable and secure state and represent the need to protect against economic, environmental, technological, socio-economic and other environmental threats and the assurance that the priority needs of the state and the individual will be met. In view of the above, the main objective of tax security can be identified as the implementation of measures to neutralize the risk factors that have a negative impact on the vital interests ofcitizens, economic entities, the state and achieve a level of economic status in the country, which would be characterized by financial stability and economic uplift and positively influenced the overall life of the society. Unlike Western science, where the study of security issues is an independent part of the theory of international relations (Security studies) and even taught as a separate discipline, in Ukraine this field of scientific knowledge is still in its infancy and has not been fully determined by its subject, but practically undefined, her symptoms and the content of the threats that could cause her significant harm are not fully understood. ; Одним из аспектов обеспечения налоговой безопасности государства является создание эффективной системы управления этим процессом. Система управления обеспечением налоговой безопасности включает такие элементы: субъекты управления отношениями в сфере налоговой безопасности; нормативные правовые акты, регулирующие отрасль налоговой безопасности государства; информационное обеспечение системы управления налоговой безопасностью Украины.Определена сущность таких понятий, как «налоговая безопасность государства» и «налоговая нагрузка». Проведена оценка современного состояния налоговой безопасности Украины. ; Одним з аспектів забезпечення податкової безпеки держави є створення ефективної системи управління цим процесом. Система управління забезпеченням податкової безпеки включає такі елементи: суб'єкти управління відносинами у сфері податкової безпеки; нормативні правові акти, що регулюють галузь податкової безпеки держави; інформаційне забезпечення системи управління податковою безпекою України. Визначено сутність таких понять, як «податкова безпека держави» та «податкове навантаження». Проведено оцінку сучасного стану податкової безпеки України.

The purpose of the article is to identify the essential features of indicators for national tax security and describe the system they comprise. The scope of the study is a comprehensive analysis of indicators for national tax security, aimed at identifying the nature of the correlation between the tax security and tax fairness indicators in interstate and domestic relations. Without understanding the essence and content of tax security indicators it is impossible to correctly assess the effectiveness of legal measures taken by states in the field of taxation. The article considers the impact of the international economic integration process on the assessment of tax security of different states in the context of the concept of national interests. The discussion on the composition of tax security indicators is based on the impact made by various socio-economic phenomena on taxation. The comparative analysis of legal and economic literature shows that the variety of tax security indicators can be classified into literally tax indicators, other internal economic, foreign economic, managerial, legal, technical, socio-demographic, technological, military, political, climate indicators etc. For the quantitative evaluation of the threats on tax security, certain thresholds on the indicators are set.

The states have increased their share of national revenue from about 16 per cent in the late 1980s to over 20 per cent. This shift may not have improved the efficiency of raising national taxation revenue. Eight taxes with total revenue in 1995–96 of $26.5 billion are considered. In order of revenue these are payroll tax, business franchise taxes, stamp duties, gambling taxes, government business enterprise taxes, financial institutions taxes, land tax and mineral taxes. Business franchise taxes fall on a few items of consumption that are already taxed heavily by the Commonwealth. Financial taxes and stamp duties are suspect because they are transactions taxes, not taxing economic activity directly. Two important state taxes—on payrolls and on land—have badly fractured bases. The pressure on the states to raise more revenue is continuing. In meeting their revenue requirements efficiently the short‐term solution lies in substantial reforms of existing taxes, including repairing the bases of the payroll and land taxes, and removal or reduction of the least efficient ones. The longer term solution lies in the states having access to broader based taxes, particularly consumption.

Tax Burden, defined as the ratio of total tax revenues over personal income, is frequently used to measure state tax policy. The authors analyze the empirical relationship between changes in Tax Burden and changes in tax policies from 1987 to 2000 using states' forecasts of revenue impacts of new tax legislation. Their two major findings have important implications. First, they demonstrate that income-induced, nontax policy changes are a significant determinant of changes in Tax Burden. These income effects are likely to cause misinterpretation when Tax Burden is used as a variable in economic growth regressions. Second, they estimate that approximately half of the total variation in Tax Burden is due to changes in nontax policy factors. This finding quantifies the extent of the "mismeasurement" problem that has been discussed, but not analyzed, in previous literature. In concluding, the authors promote the use of alternative approaches for estimating the economic effects of taxes. ; Yes ; https://us.sagepub.com/en-us/nam/manuscript-submission-guidelines

Intro -- TAXES IN THE UNITED STATES DEVELOPMENTS, ANALYSIS, AND RESEARCH VOLUME 5 -- TAXES IN THE UNITED STATES DEVELOPMENTS, ANALYSIS, AND RESEARCH VOLUME 5 -- CONTENTS -- PREFACE -- Chapter 1 CONSTITUTIONAL AUTHORITIES UNDER WHICH CONGRESS REGULATES STATE TAXATION -- SUMMARY -- COMMERCE CLAUSE -- Examples of Congressional Action -- SUPREMACY CLAUSE AND SIMILAR PROVISIONS -- Examples of Congressional Action -- TENTH AMENDMENT -- Court-Imposed Requirements Affecting State Taxation -- SPENDING CLAUSE -- IMPORT-EXPORT CLAUSE -- TONNAGE CLAUSE -- End Notes -- Chapter 2 THE INTERNET TAX FREEDOM ACT: IN BRIEF -- SUMMARY -- LEGISLATIVE STATUS AND BACKGROUND -- MORATORIUM ON TAXING INTERNET ACCESS -- THE GRANDFATHER CLAUSE -- MORATORIUM ON MULTIPLE OR DISCRIMINATORY TAXES -- USE TAXES AND INTERSTATE E-COMMERCE -- ECONOMIC AND POLICY CONSIDERATIONS -- Allow the Moratorium to Expire -- Technology-Neutral Tax Laws -- State Revenues and Autonomy -- Original Congressional Intent -- Extending the Moratorium -- Network Externalities -- Digital Divide -- Burdensome Tax Laws -- Permanent vs. Temporary -- Elimination of the Grandfather Clause -- End Notes -- Chapter 3 TAXATION OF INTERNET SALES AND ACCESS: LEGAL ISSUES -- SUMMARY -- CONSTITUTION'S NEXUS REQUIREMENT -- When Is There Sufficient Nexus? -- State "Amazon Laws" and Their Constitutionality -- Congressional Authority to Act -- Marketplace Fairness Act and Other Legislation -- INTERNET TAX FREEDOM ACT -- Moratorium on Multiple and Discriminatory Taxes on E-Commerce -- Moratorium on Taxes on Internet Access -- ITFA and Federal Taxes -- Internet Tax Freedom Act and State "Amazon Laws " -- Legislation Related to ITFA and Similar Concepts -- End Notes -- Chapter 4 PRESENT LAW AND SELECTED PROPOSALS RELATED TO THE REPATRIATION OF FOREIGN EARNINGS -- INTRODUCTION