Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 7

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  tax reform
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature

100%
Krzeczewska O., Serra Coelho L. M.
Finanse i Prawo Finansowe
|
2022
|
vol. 3
|
issue 35
27-41
EN
The purpose of the article/hypothesis: This paper aims to provide a comprehensive review of the theoretical and empirical literature regarding tax-induced earnings management. In particular, the association between anticipated tax changes and earnings management is of interest to the authors. Methodology: This paper uses a systematic literature review to achieve its research objectives. Results of the research: The presented research is mostly devoted to tax rate decreases and focuses on accrual-based earnings management methods. In anticipation of a tax rate change, companies shift their income from a high to a low tax rate period. Moreover, the probability of tax-induced earnings management is higher in case of extreme changes in the tax rate, larger prospects for tax savings as well as in case of private firms. This paper identifies several inconsistencies and gaps in the current literature, emphasizing that the connection between firms’ characteristics, the level of book-tax conformity and the practice of earnings management remains unclear.
2
Publication available in full text mode
Content available

IL RECLAMO E LA MEDIAZIONE TRIBUTARIA DOPO LA RIFORMA: PROFILI RICOSTRUTTIVI E RISVOLTI APPLICATIVI – PARTE PRIMA

100%
PARENTE S. A.
Civitas et Lex
|
2017
|
issue 1(13)
29-48
EN
The tax complaint and mediation underwent a noticeable makeover thanks to the decree September 24, 2015, n. 156, which gave effect to the delegation of reform of the tax system (law March 11, 2014, n. 23). The decree has completely rewritten the article 17 bis, decree n. 546/1992, which, in the original formulation, had aroused many doubts of interpretation and application problems, also in terms of constitutionality, culminating in a ruling by the Constitutional Court. The intervention is symptomatic of the evolution of the regulatory system toward a “marginalization” of contentious stage, intended to be a measure of extrema ratio, kicked down to a remote possibility, solvable even on slopes of judgment, through conflict resolution instruments structured in such a way as to be convenient and attractive to both parties. Although he has not solved all the problems of interpretation, the novel has the merit of having corrected some discrepancies, present in the original version, in order to implement the renewal instances from multiple parts: the result was the strengthening of the institute, aimed at resolving minor disputes out of court, composed mainly of disputes of limited economic value, although numerous in quantity; this made it possible to avoid a waste of resources, focusing on the most relevant disputes judicial machine. Regulatory choices underlying the reform can be summarised as follows: extension of the complaint/mediation to all acts-including land-value below the deductible (unchanged), issued by tax bodies, officers or private dealers imposition; restructuring of benefit sanctions in favour of the taxpayer; simplification of procedural mode; possibility for disputes subject to tax claim by experiencing tax court settlement, in the future be used as well on appeal, both in court and out court; regulating the payment of the amount due as a result of the proceedings.
3

Kierunki rozwoju polskiej administracji skarbowej w świetle realizacji zasad strategii relacji z podatnikami

100%
Klonowska A.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2011
|
issue 862
53-64
EN
Upon joining the European Union, Poland adopted all rights and obligations resulting from membership known as acquis communautaire – including the commitment to strive to hit a medium-term financial target. Accomplishing this goal will require tax offices to operate efficiently and effectively collect public dues. To meet these requirements, tax offices in Poland must undergo radical improvement. The aim of the article is to lay out the kinds of changes that will need to be made to the Polish tax administration system and attempt to assess them. Examining the fundamental relations between the state and economic entities, the article includes an analysis of existing tax relations, the relations between tax payers and tax officers, and the areas which shall require improvement. It also presents an assessment of action taken to date by the tax administration to improve operations.
4
Publication available in full text mode
Content available

Effectiveness and performance of tax system in Slovak Republic in terms of its key non-macroeconomics factors

88%
Dobrovič J., Rajnoha R., Korauš A.
Oeconomia Copernicana
|
2018
|
vol. 9
|
issue 4
617-634
EN
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrative burden, and must be sufficiently efficient and transparent. Purpose of the article: The submitted article provides an extensive analysis of the opinions of respondents on the effectiveness of the financial administration of the Slovak Republic. The aim is to analyse the views and attitudes of the respondents on the key factors affecting the effectiveness of financial administration in terms of respondents' age, gender, occupation and place of residence using mathematical-statistical methods. Methods: In the course of extensive empirical quantitative research (N = 1.500) were used Factor Model Analysis (Factor Analysis) and Analysis of Variance (Anova) were used. The data was obtained through a questionnaire survey, which-was carried out in four districts of Slovakia and focused on a wide range of respondents divided into four age-related categories. Findings & Value added: In terms of research carried out, it is possible to conclude that there is dissatisfaction with the overall tax and customs system in the Slovak Republic. An analysis of respondents' views on the effectiveness of the tax system has shown that it is possible to identify several key factors that affect it, and they are: collection of levies and availability, competence of tax administration staff, computerisation of tax administration, tax collection efficiency, labour costs, and administrative difficulty of tax administration. in the paper, we also discuss these in more detail. The research results offer relevant and interesting implications for public authorities, policy makers and reformers as well as motives for further investigation of the tax administration issue.
5

Polski system podatkowy: diagnoza problemów oraz propozycja reformy

88%
Sieroń A.
Ekonomia. Wrocław Economic Review
|
2015
|
vol. 21
|
issue 1
9 - 40
EN
The aim of this paper is to present the main challenges of the Polish taxation system and to propose the necessary reforms. Based on the analysis, we conclude that the three main problems of the Polish taxation system are the lack of coherent structure based on clearly defined economic principles, high tax burdens, especially on labor and capital, and its complicated and business unfriendly character. Thus — on the basis of the theory of optimal taxation — we argue that the only role of the taxation should be the fiscal function. Based on the theory and experience of other countries, we suggest also lowering the tax burden on labor and capital, and making the tax system friendlier to taxpayers. This point is crucial, since the instability and complexity of the tax law are also very important issues, although often overlooked by economists who tend to focus on the tax burden. Therefore, this paper attempts to fill this gap.
6

Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina1

88%
Lazović-Pita L., Štambuk A.
South East European Journal of Economics and Business
|
2015
|
vol. 10
|
issue 2
29-44
EN
This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.
7
Publication available in full text mode
Content available

Reducing the Tax Burden in Ukraine: Changing Priorities

88%
Paientko T., Oparin V.
Central European Management Journal
|
2020
|
vol. 28(3)
98-126
EN
Purpose: To determine the impact of changes in tax burden in Ukraine on the country’s economic freedom. Methodology: The study applies qualitative methods for historical analysis, periodization of reforms, and classification of their key priorities and influences. Quantitative methods are applied to compare tax burden (tax-to-GDP ratio) in Ukraine and OECD countries. The overall success and failure of tax reforms was measured by the index of economic freedom, including its component, the index of tax burden (fiscal freedom). The first hypothesis suggested that a reduction in tax burden positively impacted the level of economic freedom in Ukraine; the second hypothesis stated that a reduction in tax burden positively affected the fiscal freedom of Ukraine. Regressions in average tax burden and the index of economic freedom, including the index of tax burden, were built in R software. Findings: Regression analysis did not confirm the first hypothesis. The second hypothesis was confirmed. Reduced tax burden does not affect the level of economic freedom of Ukraine. This is explained by the slow progress of institutional reforms in Ukraine. The reduction of tax burden has a significant positive impact on the level of fiscal freedom. Practical Implications: The results obtained have practical relevance for the elaboration of fiscal policies in developing countries, in accordance with the country’s economic and political development priorities. Research Limitations/Implications: Future research will include a more in-depth comparative analysis of tax reforms in Ukraine, focusing on the key taxes.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.