Taxation and the Financial Crisis

Alworth, Julian; Arachi, Giampaolo

doi:10.1093/acprof:oso/9780199698165.001.0001

Cited by 11 publications

References 225 publications

(198 reference statements)

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Economic Development Tax Regulators: Range of Opportunities and Constraints

Kirillova

Glinskaya

Gazaryan

et al. 2021

Сooperation and Sustainable Development

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The purpose of the research is to develop systematic methods for determining the regulatory impact of tax instruments on the development of economic processes in conditions of increased turbulence and unpredictability, as well as to predict the vector of development of national capabilities and restrictions of tax regulation in conditions of development of digital architecture of tax processes. Tax is an integral part of our lives. Taxes are one of the state's economic levers on the economy. Both any natural person and various economic entities, regardless of the organizational and legal form, have tax obligations. All requirements for the calculation and payment of taxes are prescribed in the Tax Code of the Russian Federation. The tax system is influenced by tax classification, regional tax regulation, and industry features. The successful functioning of the tax system, built on the principles laid down by A. Smit, is impossible without tax regulators. Such, for example, include categories-tax benefits and tax sanctions, a competent combination of which affects the effectiveness of tax policy. For effective economic development, it is advisable to study and introduce tax regulators in order to increase the level of tax security, which is a component of economic security, and in the framework of public policy-national security.

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Economic Development Tax Regulators: Range of Opportunities and Constraints

Kirillova

Glinskaya

Gazaryan

et al. 2021

Сooperation and Sustainable Development

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On the Use of the Value Added Tax for Redistributive Purposes in Italy

Lanterna

Liberati

2023

Ital Econ J

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This paper shows that a Value Added Tax (VAT) with multiple tax rates in Italy is not the most effective way to pursue redistributive aims. As the tax revenue of the Italian VAT is significantly affected by the use of reduced tax rates and exemptions, we suggest that a shift to a uniform VAT coupled with cash transfers to households with children might better achieve redistributive targets. This outcome is also robust to alternative ways of targeting cash transfers to the poorest households. We also show that a uniform VAT with cash transfers, from a distributive point of view, is preferred to the extensive use of the zero rate on specific goods and services. Further improvement in the distributional results could even be achieved by considering that a uniform VAT may significantly reduce VAT evasion due to the difference of tax rates applied to the intermediate stages.

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Financial Transaction Tax: Can it be Sufficient Resource of EU Budget when Introduced through Enhanced Cooperation?

Nerudová¹,

Dvořáková²

2014

Procedia Economics and Finance

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Taxation and the Financial Crisis

Cited by 11 publications

References 225 publications

Economic Development Tax Regulators: Range of Opportunities and Constraints

Economic Development Tax Regulators: Range of Opportunities and Constraints

On the Use of the Value Added Tax for Redistributive Purposes in Italy

Financial Transaction Tax: Can it be Sufficient Resource of EU Budget when Introduced through Enhanced Cooperation?

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