Tax Policy

On 29 April 2021, the European Platform tackling undeclared work (hereafter the ‘Platform’) held a webinar on ‘COVID 19: combating fraud in short-term financial support schemes’.

The event brought together 31 participants from 20 countries, representing labour inspectorates and other enforcement authorities, as well as European level social partners, and representatives from Eurofound, the European Commission and the European Labour Authority (ELA).

This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid reporting. This article explores policy responses that could better address the problems created by incomplete tax transparency.

The study has been conducted to find out the effects of fiscal policy on economic growth in Pakistan. Taxes are selected as a proxy for fiscal policy and GDP as an economic growth. In this study the time series analysis was used. The study used difference tests and models. These tests were unit root test which at different levels was used for stationary and non-stationary another model was co-integration the co-integration further used two tests one was trace test and second one was maximum Eigen value these tests used for long run relationships between taxes and GDP. In this study Granger causality test lag 2 and lag 4 also for checking the effects of taxes on Pakistan GDP. The objectives of the study are to find out the relationship between taxes and GDP and also to testify the random walk between taxes and GDP. The data were taken from 1981 to 2012. Taxes dealt as an independent and GDP as a dependent variable of the study. Data were collected from Federal Bureau of Statistics an...

Целесообразно ли вносить в право экономическую материю
и насколько оправданно в быстро меняющемся мире формулировать дефиниции сложных явлений? По мнению автора, данное КС РФ определение экономико-правовой сущности акциза не добавляет ясности в правовое регулирование

Estudios sobre el uso de los “gastos nancieros” como instru-
mento de erosión de bases imponibles, han encontrado evi-
dencia de su uso generalizado por parte de empresas multi-
nacionales (EMN).
En este trabajo se hace un recuento de los aspectos a conside-
rar en la búsqueda de una solución ad hoc a esta problemáti-
ca y se comenta la modicación de la norma scal peruana
sobre subcapitalización realizada en el año 2018.

We quantify the effects on poverty and income distribution in Ecuador of bilateral trade liberalization with the US and a budget-neutral value added tax increase which seeks to compensate tariff revenue losses. We stress the study of fiscal policies that the government could tap in order to compensate for tariff revenue loss. This is a very important issue for Ecuador because this country adopted the US dollar as its currency in 2000, forgiving the use of important policy instruments. To study these issues we combine a reduced-form micro household income and occupational choice model (using 2005/6 data from the Ecuadorian LSMS) with a standard single-country computable general equilibrium model (employing a 2004 SAM). We follow a sequential approach that simulates the full distributional impact of trade and tax policies. We find that the impact of these policy changes on extreme poverty and income distribution is small but positive.

Unless people pay the taxes they are obliged to pay, a general welfare state will eventually collapse. Thus, for the welfare state to survive in the long run, tax compliance is of utmost importance. Using Swedish individual survey data we analyze which factors affect the perception of tax evasion. The analysis is conducted on ten different taxes and the results differ widely. Hence, we show that it is important to study different taxes separately rather than treating tax evasion as one common phenomenon. In this paper we focus on the importance of different kinds of trust. Whether or not people in general are regarded as trustworthy only has a minor impact on perceived tax evasion. Instead, what matters is trust or distrust in politicians. People who distrust the parliament are more likely than others to think that tax evasion is common, and the result holds for most of the taxes studied. This may have severe long-run consequences for the welfare state. If people stop trusting their...

La Direttiva 2018/851/UE, che dovrà essere recepita entro il 5 luglio 2020, impone agli Stati membri dell’Unione europea di istituire sistemi di tassazione dei rifiuti che devono incidere solo sull’inquinatore. Il prelievo dovrà essere parametrato sull’effettiva quantità di rifiuti generati. Dunque, qualsiasi forma di prelievo in materia di rifiuti dovrà assumere l’effetto di disincentivare scelte inquinanti e promuovere, invece, procedure di riciclo delle materie prime. Attualmente, negli ordinamenti nazionali vigono tributi che si uniformano più al principio “user pays” (l’utente paga il tributo anche se non è lui l’inquinatore), piuttosto che al principio “pay as you throw” (si paga l’imposta in base a ciò che si butta). La Direttiva, in forza di quest’ultimo principio, intende promuovere un sistema di tassazione proteso a salvaguardare l’ambiente, ma ciò – evidenzia il legislatore europeo – non può prescindere dall’armonizzazione dei sistemi nazionali di tassazione degli scarti.

This study investigated effect of value added tax on economic growth of Nigeria using time series data from 1994 to 2012. The study employed ex post facto and extracted variables such as value added tax and real gross domestic product from various Central Bank of Nigeria statistical bulletin. It used the Engle Granger General Error Correction Model (ECM) technique of data analysis to estimate the relationship of the variables and established that the adjusted R squared 86.7% is the total variation of real gross domestic product attributable to variation in value added tax. The results also established that value added tax has negative but significant relationship with gross domestic product both on short and long run equilibrium conditions. The F-Statistic coefficient of 56.591 which is consistent has probability value of 0.00% and therefore conclude that value added tax has significant effect on real gross domestic product of Nigeria. Consequently, the study recommends that government should embark on providing infrastructures that would yield investment opportunities for the private sector so as to influence economic growth, increase the value added tax rate for imported goods specifically luxury goods and alcohols and ensure that all accruable revenue from value added tax are remitted as at when due.

Dodatkowe zobowiązanie podatkowe w podatku od towarów i usług nie może być kwalifikowane jako kara w rozumieniu przepisów prawa karnego. Jest ono publicznoprawnym zobowiązaniem podatkowym. Dodatkowemu zobowiązaniu podatkowemu przyświecają inne funkcje i cele niż np. grzywnom i karom pieniężnym.

In a recent edition of Perspectives on Politics, Larry Bartels examines the high levels of support for tax cuts signed into law by President Bush in 2001. In so doing, he characterizes the opinions of “ordinary people” as lacking “a moral basis” and as being based on “simple-minded and sometimes misguided considerations of self interest.” He concludes that “the strong

The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements “result in a substantial erosion of the taxable bases of the countries concerned” and “have an overall negative impact on competition, efficiency, transparency and fairness.” The relevant action allowing for neutralising the effects of hybrid mismatch arrangements is therefore needed and justified. To achieve that purpose, the OECD developed different anti-hybrid rules under BEPS Action 2. In that regard, however, one may ask whether addressing tax arbitrage via hybrid mismatches as proposed by the OECD is of interest and relevance for developing countries. This paper aims to map that unexplored research area by means of a comparative analysis in four developing countries – Uruguay, Colombia, Brazil, and South Africa.

Le ministre des finances Joseph Caillaux a fait adopter le projet d’impôt sur le revenu qui a profondément transformé le système fiscal français. Dans le recueil de ses discours intitulé « L’impôt sur le revenu » (1910), il fait œuvre de théoricien en expliquant la signification toujours actuelle de cette réforme. Tous les auteurs actuels lui en sont redevables, quand bien même il n’a fait que concrétiser les efforts de soixante ans de combat politique.

The income tax bill of Finance Minister Joseph Caillaux has profoundly transformed the French tax system. In his book "The Income Tax" (1910), he is the theoretician of the still current meaning of this reform. Nowadays, all authors use his work, even though he has only finally shaped sixty years of political struggle.


« L’impôt sur le revenu de Joseph Caillaux (1910) », REIDF, 2019, n° 3, dossier « Les grandes œuvres fiscales », pp. 359-365

السلطة الفلسطينية لم تبتعد كثيراً عن المضامين "التاريخية" للضرائب المفروضة على الفلسطينيين، هذه التاريخية التي تحمل كثيراً من علاقات الهيمنة والسيطرة ومحاولات الإخضاع، وإن جاءت من منظور وطني هذه المرة. فقد خضعت السلطة في إنشائها وتكوينها على اتفاقيات مع الاحتلال "الإسرائيلي" وبضمنها اتفاق أوسلو في الشق المدني- السياسي، وبروتوكول باريس في الشق الاقتصادي بما يشمل الضرائب، وعليه شهدنا تحولاً فيمن يمارس آليات الجباية الضريبية ليصبح جزء منها فلسطينياً وإن استمر الاحتلال في لعب دور محوري في هذه العملية كما سأوضح لاحقاً. نيل "الاستقلال" كما في حالة المستعمرات السابقة الفرنسية والبريطانية تحديداً لم يمنع الاستعمار من فرض اتفاقيات وشروط مذلة على هذه الدول من أجل "إعطائها" الاستقلال الشكلي، فيما بقي متحكماً بكثير من الموارد الاقتصادية بما يضمن احتجاز تطور هذه الدول، ونجد هذا واضحاً في حالة المستعمرات الفرنسية في أفريقيا "13 دولة أفريقية ملزمة من فرنسا، من خلال اتفاق استعماري، على وضع 85% من احتياطاتها الأجنبية في البنك المركزي الفرنسي تحت سيطرة الوزير الفرنسي للرقابة المالية. حتى الآن، توجو و13 دولة أخرى ملزمة بدفع ديون فترة الاستعمار الفرنسي لفرنسا. القادة الأفارقة الذين يرفضون يقتلون أو يكونوا ضحايا انقلاب عسكري. وأولئك الذين يطيعون الأوامر يكافؤون ويدعمون من فرنسا، وينعمون بحياة رغدة، بينما يغرق شعبهم في بؤس وفقر مدقع.... الأمر الذي وضع حوالي 500 مليار دولار في الخزينة الفرنسية من مستعمراتها الأفريقية" . الوضع الاستعماري المشار إليه في أفريقيا يستمر في فلسطين التي تخضع لاتفاقيات وأدوات مختلفة لضمان هيمنة الاحتلال على مفاصلها الاقتصادية، وجني أي فاض قيمة اقتصادي وتحويله لخزينة الاحتلال، بما يساهم في جعله احتلال مربحاً كما أشار له كثيرين

To tackle undeclared work, a voluntary disclosure initiative was implemented for a 6-month period in 2019 to enable those voluntarily disclosing to the Lithuanian State Tax Inspectorate (STI) their past undeclared work to have the penalties waived that would have applied if they are compliant in the future. The outcome was that 42 million euros extra tax was collected.

Artha means money and Śāstra means who rules. So, the meaning of this text is “To rule by money” or “the Rule of
Money”.  He said that the most important element of the state is not the government or the army but the treasury (money). Money is very important, According to Śukranītīsāra meaning of Arthaśāstra is when smṛti is not against of śruti and follow him, and telling the good idea of collection of money that is the Arthaśāstra.  He mentioned that “All statecraft and systems are dependent on treasury because any state cannot run without money. If you have money then your army will strong and your anti king will be your friend or will in fear, so you have not need to fight with other king. But king should make a strong army and advertise that he has a best army other then in the world for the psychological win, so king haven’t need a fight, fight is the last thing. this text is like constitution for better ruling for both public and king. In this text King and Government is superior which have all the rights to give punishments and all.

The Lagos State Land Use Charge is a consolidation of all property and land based rates and charges erstwhile payable under land rates, neighborhood improvement charge and tenement rates laws of Lagos State. The Land Use Charge as the name implies is a novel imposition on the owner of a property for the use and enjoyment of the property with the primary aim of improving the internally generated revenue of the State. This is especially instructive in the light of the steady population growth of the State and decline in the funds allocation from the federation account. However, notwithstanding its laudable objectives, the Land Use Charge Law has engendered controversies since its enactment especially as relates to its implementation and enforcement. Some of these contentions range from the capricious determination of the capital values of a property without recourse to any identifiable and tested scientific method, to arguments on the constitutionality of a State government to usurp the powers of a Local Council to impose and collect tenement rates. It is amidst these festering controversies that the Land Use Charge Amendment Law 2018 was enacted.

This article identifies tax policy that both speeds recovery from the current economic crisis and contributes to long-run growth. This is a challenge because short-term recovery requires increases in demand while long-term growth requires increases in supply. As short-term tax concessions can be hard to reverse, this implies that policies to alleviate the crisis could compromise long-run growth. The analysis makes use of recent evidence on the impact of tax structure on economic growth to identify which growth-enhancing tax changes can also aid recovery, taking account of the need to protect those on low incomes.

Una de las últimas grandes transformaciones de nuestro IRPF fue la introducción de un sistema de tributación dual por el que determinadas manifestaciones de renta recibían un trato más beneficioso al pasar a tributar a tipos proporcionales y más reducidos. Esta corriente, común en la mayoría de Estados miembros con sistemas de renta progresivos, suele justificarse con diferentes argumentos, generalmente conectados con la competencia fiscal y la competitividad de nuestro sistema tributario.
El objetivo de este trabajar es desentrañar la evolución de la concepción dual del IRPF y examinar cuál ha sido su tratamiento en el proceso de reforma fiscal que parece pronto a concluir con la aprobación del Proyecto de Ley. Después de este recorrido y de examinar brevemente algunas experiencias comparadas, expondremos una serie de reflexiones que han ido surgiendo a medida que realizábamos este trabajo.

Many observers have suggested that tax policy can be used to change the relative prices of foods in ways that will produce desirable health outcomes. We briefly review the economic evidence regarding such claims, and discuss several conceptual and pragmatic issues sur- rounding the use of such interventions to achieve public health objectives.

The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens through incentivizing certain activities (such as charitable giving, or investment in new technology) through tax breaks, or to dissuade people from engaging in other activities by means of Pigouvian taxes, including ‘sin taxes’ (such as those associated with the consumption of alcohol or tobacco). Given the absolute centrality of the tax system to some of the main functions of the state, the analysis of conceptual and normative issues relating to taxation should be at the heart of political philosophy. The shape of the tax system is
an unavoidably and irreducibly normative matter, and one which implicates a number of core concerns of social justice.² When we think about issues of social justice in practice, we cannot avoid thinking at the same time about tax.

Given that taxation is one of the most significant mechanisms for interaction between states and individual citizens, it is perhaps surprising that there has not been as much work on taxation within political philosophy as one might have expected. This is not, of course, to say that political philosophy has been silent about tax. But as the chapters in this volume show, there are a number of pressing and significant
philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues. Many of these deep and fascinating philosophical questions about tax have not always received as much sustained attention as they clearly merit. Our hope
is that this book will advance the debate along a number of these philosophical fronts, and be a welcome spur to further work.
 
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Proper tax administration ensures the availability of adequate funds that will enable a government to fulfill its obligations to its citizenry. Efficient management of public finances is crucial to building and maintaining public confidence in any government. In South Africa, the Auditor General’s Report of 2016 highlighted recurring instances of financial mismanagement, fraud, corruption, nepotism, tender irregularities, incompetence and poor service delivery by public officials that leads to a lack of faith in the elected government and feeds the perception that tax revenues are wasted. This fosters reluctance by taxpayers to pay their fair share of tax. This undermines the cultivation of a voluntary tax compliance culture. This article aims to demonstrate the importance of protecting a democracy, such as in South Africa, with sound tax policies and good tax administration strategies.

The Government of South Africa plans to implement a tax on sugar-sweetened beverages (SSBs), as outlined in the 2017 budget. The tax, however, remains contentious as pro-and anti-SSB stakeholders alike have drawn on speculative figures to quantify the currently unknown fiscal, economic, and health impacts of the proposed tax. This paper draws on international good practice in monitoring and evaluation, and the National Evaluation Plan criteria, to develop a monitoring and evaluation framework for the SSB tax. Applying the Logical Framework Approach, all potential impacts of the proposed tax, both positive and negative, are identified and matched with the appropriate unit of measurement to develop a comprehensive set of performance indicators. These performance indicators include, but are not limited to, the effects of the tax on economic output, employment, Value-Added and Corporate Income Tax collections, and obesity, diabetes and other noncommunicable disease rates. Each indicator is accompanied by a data collection plan that covers proposed timelines for baseline and subsequent data collection, as well as various data collection methods. These include the use of existing data sources, extensions to current data collection instruments, and the development of purpose-designed surveys. If properly implemented, the proposed economic monitoring and evaluation framework will provide the National Treasury with the necessary evaluative evidence to set the SSB tax at an optimal level that maximises the health benefits of the tax, while minimising any of the potential negative economic consequences. This topical case study provides an instructive opportunity to highlight the key role played by evaluations in the implementation of sound policy that promotes the public interest.

ALTAX Center (Albanian Taxation Center) ka pregatitur një përmbledhje që përshkruan strukturimin e biznesit shqiptar sipas tipit të modeleve të përcaktuara nga ligji për tregtarët dhe shoqëritë tregtare. Nga ana tjetër duke dashur të theksojë se kush janë tatimet dhe taksat kryesore që mbajnë sistemin tatimor është paraqitur një përshkrim për secilën nga taksat, duke u renditur sipas peshës dhe rëndësisë që mbajnë në buxhetin e vendit.

Sistemi tatimor që u hartua si paketë për vitin 2016 ka ardhur me të vecantat e tij që e bëjnë të jetë në funksion të mbështetjes së biznesit, konsumatorit dhe buxhetit. Tatimet dhe taksat janë kategorizuar në ato që konsiderohen si tatime direkte dhe indirekte.
a) tatime direkte (tatimi mbi fitimin, tatimi mbi biznesin e vogël dhe taksat)
b) tatime indirekte (tatimi mbi qarkullimin (zëvendësuar nga TVSH), akciza dhe taksat doganore).
Vitet e fundit, politika fiskale e mbledhjes së të ardhurave të buxhetit është mbështetur mbi nivelet e administrimit në:
-nivel qendror me dy agjencitë kryesore që janë: administrata tatimore qendrore dhe administrata doganore dhe;
-nivel lokal me rrjetin e administratave tatimore vendore.

Synimi i politikës është në paraqitjen e një autoriteti fiskal, i cili për arritjen e sfidave të brendshme dhe ndërkombëtare, beson se përmbushja e obligimeve të tatimpaguesve mund të arrihet vullnetarisht nga ata dhe me rritjen e rolit të administratës, si bashkëpunëtorja më e ngushtë e tyre.

Using objective measures of investor protections in 170 countries, I establish that the level of investor protection matters for cross-country differences in GDP growth: countries with stronger protections tend to grow faster than those with poor investor protections.

Written in 1981 by the late Robert Keleher of the St. Louis Fed (after some discussion with Reynolds), this was one of the earliest surveys of the evidence then available to support the hypothesis that macroeconomic incentives from marginal tax rates have frequently had a significant impact on macroeconomic results --notably the pace of economic growth within countries (time series) and between countries and states (in cross-section comparisons).