“tax”Search All-EnPress Publisher LLC.

Oct 23, 2024

Tax knowledge in connection with tax compliance in Hungary

During the examination of tax education, a significant part of the professional literature defines taxpayers as a homogeneous group, however, among others, the level of educational attainment and the digital skills of taxpayers are also important. This research investigates the role of knowledge in connection with tax compliance. The article is based on the statements from the professional literature and analysis of secondary data from national and international authorities and institutions. It also includes some comparisons of the components of the COM-B model on the data of nine European countries and sets up a model of tax behaviour based on Hungarian conditions. According to the classification based on the comparison, the performance of Hungary is at the lowest level among nine examined countries. Considering the complexity of the tax system, the knowledge of taxpayers is incomplete in Hungary. A developed version of the COM-B model points out that there is a close connection between capability and opportunity as well and these components can reinforce each other. With the adequate motivation and literacy as well as the knowledge of procedures can facilitate tax compliance. It can be concluded that successful tax education recognises and targets various groups of taxpayers. The Hungarian tax authorities treat taxpayers as a homogeneous group, however, there are slight developments by using several communication channels. In the current situation, the most important is to find the forms and levels of tax education to make the taxpayer able to comply.

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Aug 9, 2024

Outward relocation of central state-owned enterprises headquarters: Impact on local tax base and economy

This paper aims to investigate the impact of China’s central state-owned enterprises (SOEs) relocation policy from the capital city of Beijing on the economy and local fiscal revenue. We find that these enterprises play a critical role in implementing national strategies, promoting industrial upgrading, and enhancing the competitiveness of the industry chain. At the same time, their relocation has also dispersed the pressure of economic development in Beijing, promoted regional economic coordination and development, and increased local fiscal revenue. However, attention should be paid to the particularity and diversity of local areas in the process of policy formulation to avoid “one-size-fits-all” solutions. Therefore, when formulating corresponding policies, the central government should guide enterprises to handle relocation issues correctly and safeguard the legitimate rights and interests of employees and their families. Meanwhile, local governments should also formulate corresponding support policies to facilitate enterprise settlement. The ultimate goal is to solve problems and contradictions through development and achieve common prosperity. Therefore, we suggest that the government and enterprises work together to bring prosperity to everyone and jointly promote the sustainable development of the Chinese economy.

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Oct 22, 2024

Implementation of carbon tax policies to encourage the use of public transportation in cities

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.

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Jan 26, 2024

Improving rural property tax instruments: A case study of Sinaloa, Mexico

The objective of this work on the Rural Property Tax is to make a proposal to improve the instruments for statistical information on both income and investment spending. A qualitative methodology is proposed to make transparent from which community the tax is generated and how to decide the expenditure in public works for rural communities. Finally, public policy recommendations are made such as the suggestion that investment spending should not be concentrated in a small group of communities but should be distributed strategically for the well-being of the rural population. In this regard, it is important that the municipal government reaches agreements with ejido commissaries, syndics and commissaries so that there is a positive economic, social, cultural and political impact. Likewise, the creation of fiscal observatories to follow up on the route of income generated by the tax and the investment spending executed with the said resources. Truth is that the great importance of this tax for Sinaloa’s municipal public finances has not yet been fully appreciated. Among the findings was the preferential treatment given to taxpayers engaged in aquaculture and vegetable exports by paying a lower rate than that established in the law; while agricultural and livestock activities pay a higher rate; there is also a lack of transparency in the selection process of the communities that will benefit from investments for public works. Recommendations for future research may be to address how the public works bidding process is conducted; what experiences exist of tax observatories that monitor both the collection and the correct exercise of public expenditure of this tax; also explore why there is no public policy focused on benefiting the most marginalized communities in Sinaloa’s municipalities with public works.

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Dec 4, 2024

How to decline inequality: A taxation study on the luxury goods market

This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

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Dec 13, 2024

Fostering sustainable innovative development of agriculture: The example of taxation reform in Kazakhstan

The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

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