Means of Optimization of the Taxation System with the Help of Informatization and the Problems of Their Application in Russia

Gashenko, Irina V.; Zima, Yuliya S.; Davidyan, Armenak V.

doi:10.1007/978-3-030-01514-5_15

Cited by 2 publications

(4 citation statements)

References 15 publications

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“…If total earnings rise above the subsistence level at any point in time, the labour force expands, job rivalry intensifies, and wages fall below the subsistence level. According to Gashenko et al [23] , wage rates fall to subsistence levels under stationary conditions, but they rise above this level during periods of fast capital creation. Population increase determines how far they rise.…”

Section: Classical Theories On Taxation (Ctt)mentioning

confidence: 99%

“…As a result, raising the rate of investment could enhance the wage fund. Growth-promoting agents Farmers, producers, and business people, according to Gashenko et al [23] , are significant economic growth agents. It was free commerce, enterprise, and innovation that made this possible, and farmers, producers, and businesspeople competed to grow the market, which caused economic development to become intertwined.…”

Section: Classical Theories On Taxation (Ctt)mentioning

confidence: 99%

“…Farayola [24] and Shome [22] define taxation as "one of the sources of revenue for the government, such revenue being used to finance or operate public utilities and perform other social responsibilities." Also, Ochowgu [25] and Gashenko et al [23] define tax as a levy levied by the government on individuals' or corporation's income, profit, or wealth. Taxation, according to Adams [26] the most significant source of revenue for contemporary governments accounts for 90% or more of their income.…”

Section: Nature Of Taxationmentioning

confidence: 99%

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Evaluating taxation’s dual impact on business and social development: A case study of the Cape Coast metropolis in Ghana

Fumey,

Wiredu,

Essuman

2024

Financ. Stat. J.

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Tax revenue is an important public asset that contributes significantly to a nation’s economic development. The primary function of every government is to make provision in terms of infrastructure facilities, development, and better living conditions for its people. Due to the government’s limited resources, it is necessary to impose taxes on all residents and businesses to strengthen its financial situation because it is impossible for it to carry out this large task in an effective manner. Governments have always passed numerous tax laws, and they have been amended to withstand the test of time. Therefore, this study’s goal is to determine whether taxes have an impact on economic development in the Cape Coast Metropolis in Ghana. The study used the quantitative approach, survey technique, and questionnaire for the data collection process. A sample size of 115 respondents comprising the staff of the domestic tax revenue division’s workforce and owners of registered SMEs were engaged in the study. The data was analyzed using the SPSS version 26. The results indicated that the majority of the staff of Ghana Revenue Authority (GRA) considered payment of tax as beneficial to the state while few of the staff did not consider payment of tax as beneficial to the state. In addition, the study outcomes show that respondents are aware of the extent to which tax revenue can be used by the government for economic development. Furthermore, the researchers recommended that the head of GRA create a strong regulatory framework to monitor how tax money is used for economic growth. They should also make an effort to ensure that the tax revenue generated will be wisely used for the growth of the metropolis. This will make taxpayers appreciate the need to pay their taxes because they know they will benefit from it in the end in the form of social and economic developments.

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Section: Classical Theories On Taxation (Ctt)mentioning

confidence: 99%

Section: Classical Theories On Taxation (Ctt)mentioning

confidence: 99%

Section: Nature Of Taxationmentioning

confidence: 99%

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Evaluating taxation’s dual impact on business and social development: A case study of the Cape Coast metropolis in Ghana

Fumey,

Wiredu,

Essuman

2024

Financ. Stat. J.

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“…On the technological side, the necessary resources are in place to begin the digitalization process, but its successful completion will depend on further development of the existing infrastructure (Gashenko et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Principles Of Fair And Efficient Taxation In The Context Of Digitalization

Ilichev¹

2021

European Proceedings of Social and Behavioural Sciences

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In the present article, we consider the problems of the theory of optimal taxation in the digital transformation of modern society, as well as the ways to solve them. The analysis is conducted both through the prism of socio-economic notions of justice and in the context of the biopolitical principle (social trophism). At the beginning of the article, the main aspects and vectors of development of the tax system in the era of digital transformation are disclosed. Further we propose an algorithm for assessing the optimality of a particular tax system and its individual components -individual tax schedules for different types of tax. Optimality in this paper refers to the ability of the tax to simultaneously meet the requirements of the currently dominant socio-economic concepts of equity, and to take into account the interests of the state -the desire to maximize tax revenues. As an example, there is an algorithm of forming the fundamental prerequisites for selecting the type of income tax schedule as the main source of replenishment of the state budget of the Russian Federation. Finally, it is concluded that a progressive income scale can be used as a tool to manage the reproduction of the labor force, and, as a consequence, the formation of the forage base (in terms of biopolitics) for future periods.

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Means of Optimization of the Taxation System with the Help of Informatization and the Problems of Their Application in Russia

Cited by 2 publications

References 15 publications

Evaluating taxation’s dual impact on business and social development: A case study of the Cape Coast metropolis in Ghana

Evaluating taxation’s dual impact on business and social development: A case study of the Cape Coast metropolis in Ghana

Principles Of Fair And Efficient Taxation In The Context Of Digitalization

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