The principles of tax law equality in the context of direct taxation

Jarczok-Guzy, Magdalena

doi:10.22367/jem.2017.30.04

Cited by 3 publications

(1 citation statement)

References 1 publication

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“…For example, Kakaulina provided graphs of Volobuev, Balatsky and Mayburov, which show the qualitative relationship between the tax base and the tax burden. 128 At the same time, the dependence shown by Volobuev is most often cited in various works. For example, Sproģe and a number of other researchers also referred to it in their studies.…”

Section: Third Groupmentioning

confidence: 96%

Integrated Approach to Taxation Optimisation in Latvia. Doctoral Thesis

Ļeontjevs¹

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The aim of the Doctoral Thesis is to develop tools for improving the tax system in Latvia and increasing its reliability, considering the multidirectional interests of the state and business, for the following integrated optimization. In the first chapter, the issues of tax policy theory, summarizing the theoretical aspects of tax evolution and tax application, systematizing tax policy criteria and conducted research related to the application of the supply economics theory and the A. B. Laffer curve as state-oriented criteria for the optimization of national tax policy are investigated. In the second chapter a study was conducted on the impact of the European Union’s tax policy on the development of Latvia’s tax policy from 1990 to 2021 and the EU’s tax requirements, which are limiting the optimization criteria of state-oriented tax policy optimization. In the third chapter, the process of optimization of taxation is analysed in two aspects: state-oriented and business-oriented, the concept of reliability of the tax system is introduced. A tax prism method is developed, and a variant optimization method is proposed to solve the problem of determining a rational combination in the “equity – efficiency” system. The tax system is transformed into a composite system, the classical and quantum approaches are considered. In the fourth chapter, using the tools developed in Chapter 3, the results of assessing the reliability of the Latvian tax system after the reforms of 2018 and 2020 are presented, as well as the impact of external socio-economic indicators on total tax collections (including social payments). The application of the tax prisms is demonstrated. Time series of monthly tax revenues to the Latvian budget, starting from 2016, are constructed and analysed using ARIMA and SARIMA models. For the implementation of variant optimization, combined diagrams are built, the results of processing a survey of experts are given. Based on the analysis of the transport tax in force (including other tax factors, impacting the cost of vehicle usage) in Latvia, and its scenario analysis is carried out. The content of the work (introduction, four chapters, conclusions and proposals) is presented on 164 pages (excluding annexes), illustrated with 43 figures and 9 tables, and has 26 formulas. The bibliography includes 264 references. 11 annexes are attached to the work.

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Section: Third Groupmentioning

confidence: 96%

Integrated Approach to Taxation Optimisation in Latvia. Doctoral Thesis

Ļeontjevs¹

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Improvement of methodological base on identification of tax expenditures

Михайловна¹,

Александровна²

2020

Финансы И Управление

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The concept of tax expenditure is gradually being implemented into the budget process in the Russian Federation, which justifies the relevance of this research. Russia uses the legislative approach towards identification of tax spending, which has a weak theoretical-methodological base. There is currently no precise criterion for allocation of tax expenditures, while the definition formulated by the Article 6 of the Budgetary Code of the Russian Federation further complicates their identification. Thus, there is an objective need for development of more comprehensive approach towards identification of tax expenditures from the theoretical perspective. The study of foreign practice allowed concluding that qualification of the tax norm, as a tax expenditure is a rather debatable question. The novelty and scientific-practical importance of the conducted research consists in the proposed interpretation of tax expenditures and tax incentives, which reflects their main attribute consisting in divergence from the fundamental principles of taxation, and ensures accord with the concepts used in the budgetary legislation. The authors develop an algorithm for identifying tax expenditures, based on solution of the task on determination of adherence of the content of tax norm to the key elements of the mechanism of functionality of a tax incentive.

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The Effect of Personal Personality Termination in Terms of Real Persons on the Turkish Tax System

ERCAN

2021

International Journal of Public Finance

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The concept of person, which is the main subject of all branches of law, has an important place in the world of law. Because the person is the owner and subject of the rights and obligations regulated by the rules of law. A human being is accepted as a person by birth and depending on this aspect, he has the capacity to have rights. In the ordinary course of life, the rights that depend on the person may be terminated in various situations. Person and personality related rights, their beginning and end are expressed in the context of the Turkish Civil Code. In this respect, the person who is determined as the inheritor with the termination of the personality in the form and/or situations specified in the laws cannot establish new legal transactions in the legal order. However, following the termination of the personality, some legal actions may need to be completed. One aspect of the legal proceedings within this scope is the effects of death (termination of personality) on the Turkish Tax System. In other words, in case of death, the tax transactions of the deceased will have to be carried out for the heirs whose refusal has not been inherited, for the new liability that will occur after death. The article was examined in a purposive, complementary and descriptive framework, and the death of the taxpayer and the features that emerged in the Turkish Tax System were emphasized, and the effects of the termination of the personality on the current legislation were revealed. In this context, the effects of the termination of personality within the framework of natural persons will be evaluated in the eyes of the laws within the scope of the Turkish Tax System.

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The principles of tax law equality in the context of direct taxation

Cited by 3 publications

References 1 publication

Integrated Approach to Taxation Optimisation in Latvia. Doctoral Thesis

Integrated Approach to Taxation Optimisation in Latvia. Doctoral Thesis

Improvement of methodological base on identification of tax expenditures

The Effect of Personal Personality Termination in Terms of Real Persons on the Turkish Tax System

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