Pub Date : 2019-08-31DOI: 10.15826/jtr.2019.5.2.062
I. Mayburov
Economic debates in Europe and America for many decades by now have been dealing with such problems as optimization of tax systems, eco-balance in taxes and ways to maximize the efficiency of tax reforms. Post-Soviet economists of the 1990s did not have an opportunity to participate in such discussions which would have proven useful since there was an urgent need for adequate theoretical justification of the tax reforms in CIS countries and other former Soviet republics. To fill this gap in research, two economists Igor Mayburov from Russia and Yuriy Ivanov from Ukraine organized the first in the post-Soviet space symposium on taxation in 2009. Since then, the symposium has been regularly held in different cities and attracted leading tax specialists from various countries. Each symposium focuses on a specific theme, selected from the most relevant tax problems faced by post-Soviet countries. The theme of the next symposium is announced 1.5 years in advance. Meanwhile, the participants conduct their studies and prepare monographs. The 11 th International Symposium “Theory and Practice of Tax Reforms” was held on 30 June – 6 July 2019 in Tomsk and was hosted by the Institute of Economics and Management of the National Research Tomsk State University. The symposium was devoted to theoretical and practical aspects of the transformations in taxation and tax administration caused by the digital economy. 95 specialists from 40 universities and 26 cities of six countries (Russia, Belarus, Germany, China, Slovenia and Ukraine) took part in the symposium. The symposium was also supported by 35 universities. The symposium provided a platform for discussion of the most relevant and up-to-date issues of tax reforms, enabling its participants to devise new theoretical and methodological approaches to enhancing tax policies and taxation systems, and, last but not least, to form new research collaborations. The symposium included a plenary session, five panels, a round table, administrative practicum, and presentation of journals in the field of taxation. This article aims to inform the reader about the specific characteristics of this symposium, its results and potential role in the improvement of tax systems of different countries. For citation Mayburov I. A. Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space. Journal of Tax Reform . 2019;5(2):96–106. DOI: 10.15826/jtr.2019.5.2.062 Article info Received July 20, 2019 ; accepted August 20, 2019
{"title":"Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space","authors":"I. Mayburov","doi":"10.15826/jtr.2019.5.2.062","DOIUrl":"https://doi.org/10.15826/jtr.2019.5.2.062","url":null,"abstract":"Economic debates in Europe and America for many decades by now have been dealing with such problems as optimization of tax systems, eco-balance in taxes and ways to maximize the efficiency of tax reforms. Post-Soviet economists of the 1990s did not have an opportunity to participate in such discussions which would have proven useful since there was an urgent need for adequate theoretical justification of the tax reforms in CIS countries and other former Soviet republics. To fill this gap in research, two economists Igor Mayburov from Russia and Yuriy Ivanov from Ukraine organized the first in the post-Soviet space symposium on taxation in 2009. Since then, the symposium has been regularly held in different cities and attracted leading tax specialists from various countries. Each symposium focuses on a specific theme, selected from the most relevant tax problems faced by post-Soviet countries. The theme of the next symposium is announced 1.5 years in advance. Meanwhile, the participants conduct their studies and prepare monographs. The 11 th International Symposium “Theory and Practice of Tax Reforms” was held on 30 June – 6 July 2019 in Tomsk and was hosted by the Institute of Economics and Management of the National Research Tomsk State University. The symposium was devoted to theoretical and practical aspects of the transformations in taxation and tax administration caused by the digital economy. 95 specialists from 40 universities and 26 cities of six countries (Russia, Belarus, Germany, China, Slovenia and Ukraine) took part in the symposium. The symposium was also supported by 35 universities. The symposium provided a platform for discussion of the most relevant and up-to-date issues of tax reforms, enabling its participants to devise new theoretical and methodological approaches to enhancing tax policies and taxation systems, and, last but not least, to form new research collaborations. The symposium included a plenary session, five panels, a round table, administrative practicum, and presentation of journals in the field of taxation. This article aims to inform the reader about the specific characteristics of this symposium, its results and potential role in the improvement of tax systems of different countries. For citation Mayburov I. A. Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space. Journal of Tax Reform . 2019;5(2):96–106. DOI: 10.15826/jtr.2019.5.2.062 Article info Received July 20, 2019 ; accepted August 20, 2019","PeriodicalId":53924,"journal":{"name":"Journal of Tax Reform","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48209990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-13DOI: 10.15826/JTR.2019.5.1.060
H. Zimmermann
The article discusses the history of local taxation in Germany and its current state, focusing on the correspondence of the existing local taxes to the criteria of optimal local taxation. The author’s hypothesis is that the German system of local taxation, which dates back to the imperial period, can and should be reformed in order to meet the internationally recognized criteria. The analysis is based on several criteria: the general criteria, which apply to all taxes, including federal; criteria for local and central taxes and, last but not least, criteria for relationships between local governments. The history of the three local taxes (property tax, business tax and income tax) is viewed in the light of the above-described criteria. It is shown that the local business tax needs to be adjusted according to the criteria of optimal local taxation. The author also explains why, from the theoretical perspective, it was important to transfer the revenue from the income tax to the local level in 1969 and points out that local governments currently lack the authority to set tax rates. The case of the property tax, introduced in 1936, is particularly interesting, taking into consideration the current plans to amend the existing legislation. The author compares the two possible scenarios of the future tax reforms and comes to the conclusion that only one of them fully meets the international standards. The analysis has shown that the local taxation system in Germany is quite efficient, although there is definitely some room for improvement. The combination of the business tax and the income tax allow local authorities to balance the interests of local households and businesses. For citation Zimmermann H. History of local taxation in Germany. Journal of Tax Reform. 2019;5(1):57–69. DOI: 10.15826/jtr.2019.5.1.060 Article info Received December 17, 2018; accepted March 12, 2019
{"title":"History of local taxation in Germany","authors":"H. Zimmermann","doi":"10.15826/JTR.2019.5.1.060","DOIUrl":"https://doi.org/10.15826/JTR.2019.5.1.060","url":null,"abstract":"The article discusses the history of local taxation in Germany and its current state, focusing on the correspondence of the existing local taxes to the criteria of optimal local taxation. The author’s hypothesis is that the German system of local taxation, which dates back to the imperial period, can and should be reformed in order to meet the internationally recognized criteria. The analysis is based on several criteria: the general criteria, which apply to all taxes, including federal; criteria for local and central taxes and, last but not least, criteria for relationships between local governments. The history of the three local taxes (property tax, business tax and income tax) is viewed in the light of the above-described criteria. It is shown that the local business tax needs to be adjusted according to the criteria of optimal local taxation. The author also explains why, from the theoretical perspective, it was important to transfer the revenue from the income tax to the local level in 1969 and points out that local governments currently lack the authority to set tax rates. The case of the property tax, introduced in 1936, is particularly interesting, taking into consideration the current plans to amend the existing legislation. The author compares the two possible scenarios of the future tax reforms and comes to the conclusion that only one of them fully meets the international standards. The analysis has shown that the local taxation system in Germany is quite efficient, although there is definitely some room for improvement. The combination of the business tax and the income tax allow local authorities to balance the interests of local households and businesses. For citation Zimmermann H. History of local taxation in Germany. Journal of Tax Reform. 2019;5(1):57–69. DOI: 10.15826/jtr.2019.5.1.060 Article info Received December 17, 2018; accepted March 12, 2019","PeriodicalId":53924,"journal":{"name":"Journal of Tax Reform","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2019-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45314768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-13DOI: 10.15826/JTR.2019.5.1.057
E. Balatsky, N. Ekimova
This article is aimed at evaluating different scenarios of the personal income tax reform in Russia, intended to replace the flat tax scale with a progressive scale. To test the expediency of this plan, the authors present a three-parameter model to calculate the expected effects from different scenarios. The model is based on the idea that the best project should simultaneously reduce the assets ratio, increase budgetary revenue and should minimize the risk of the reform’s non-fulfillment. The research relies on the statistical data on the population’s income distribution. To neutralize distortions, the authors calibrated the initial statistical data on distribution in the high-income group (tenth decile) of the population. The risk of non-fulfillment was assessed through an expert poll. The proposed model was used to test four reform projects, which were developed by the government, the Communist Party, the Liberal Democratic Party, and the party “Just Russia”. It was found that the best project, according to the three parameters applied in the analysis, was the governmental project, which preserves the flat income scale and raises the rate from 13 to 15%. It was also shown that the other projects dramatically overestimated the growth in tax revenues due to incorrect calculations of the distribution of the population’s incomes in the tenth decile group. Thus, at the moment there are no rational alternatives to the governmental project of the reform and there is also no consensus between the Russian opposition parties and the expert community, which prevents them from working together to design a single reform project. It is concluded that at present Russia needs a balanced project which would include multi-step adjustments of the personal income tax over an extended period of time – ten years or more. For citation Balatsky E. V., Ekimova N. A. Evaluating scenarios of a personal income tax reform in Russia. Journal of Tax Reform. 2019;5(1):6–22. DOI: 10.15826/jtr.2019.5.1.057 Article info Received January 21, 2019; accepted March 18, 2019
{"title":"Evaluating scenarios of a personal income tax reform in Russia","authors":"E. Balatsky, N. Ekimova","doi":"10.15826/JTR.2019.5.1.057","DOIUrl":"https://doi.org/10.15826/JTR.2019.5.1.057","url":null,"abstract":"This article is aimed at evaluating different scenarios of the personal income tax reform in Russia, intended to replace the flat tax scale with a progressive scale. To test the expediency of this plan, the authors present a three-parameter model to calculate the expected effects from different scenarios. The model is based on the idea that the best project should simultaneously reduce the assets ratio, increase budgetary revenue and should minimize the risk of the reform’s non-fulfillment. The research relies on the statistical data on the population’s income distribution. To neutralize distortions, the authors calibrated the initial statistical data on distribution in the high-income group (tenth decile) of the population. The risk of non-fulfillment was assessed through an expert poll. The proposed model was used to test four reform projects, which were developed by the government, the Communist Party, the Liberal Democratic Party, and the party “Just Russia”. It was found that the best project, according to the three parameters applied in the analysis, was the governmental project, which preserves the flat income scale and raises the rate from 13 to 15%. It was also shown that the other projects dramatically overestimated the growth in tax revenues due to incorrect calculations of the distribution of the population’s incomes in the tenth decile group. Thus, at the moment there are no rational alternatives to the governmental project of the reform and there is also no consensus between the Russian opposition parties and the expert community, which prevents them from working together to design a single reform project. It is concluded that at present Russia needs a balanced project which would include multi-step adjustments of the personal income tax over an extended period of time – ten years or more. For citation Balatsky E. V., Ekimova N. A. Evaluating scenarios of a personal income tax reform in Russia. Journal of Tax Reform. 2019;5(1):6–22. DOI: 10.15826/jtr.2019.5.1.057 Article info Received January 21, 2019; accepted March 18, 2019","PeriodicalId":53924,"journal":{"name":"Journal of Tax Reform","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2019-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42273622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-13DOI: 10.15826/JTR.2019.5.1.061
S. Sodnomova, Y. Leontyeva
The article is aimed at studying the Soviet fiscal policy and its effects on the country’s economic development in 1926–1940. We used a historical and logical method to research the effectiveness of the two instruments of taxation – the turnover tax and tax charges on profits – and their role in the impressive achievements of the Soviet economy. To analyze and compare the data we used the key indicators of economic development and tax collection for 1926–1940. The results of the analysis have confirmed our hypothesis that the turnover tax and tax charges on profits along with price regulation and planned economy led to the formation of a cost-effective economic model in the USSR. We have shown that this model ensured constant reduction of production costs, accelerated growth of the urban population and unprecedented expansion of heavy industry. Radical simplification of the tax system, which was a part of the 1930s reform, not only had a considerable fiscal effect but also affected social development. The turnover tax and tax charges on profits allowed the government to mobilize considerable resources for investment to stimulate growth in production of heavy industry at a rate of 10–16% a year, which created a multiplier effect in the whole economy. However, financial resources were mobilized at the expense of consumers, since higher taxes were mainly imposed on enterprises of light industry and food industry. This led to “commodity hunger”, the introduction of ration cards, and strict administration. It is concluded that the distinctive feature of the Soviet fiscal policy was its complex nature and subordination to the single goal of the country’s industrialization. For citation Sodnomova S. K., Leontyeva Yu. V. Fiscal policy and incentives for development of the Soviet planned economy in the industrialization period. Journal of Tax Reform. 2019;5(1):70–82. DOI: 10.15826/jtr.2019.5.1.061 Article info Received December 20, 2018; accepted March 25, 2019
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Pub Date : 2019-05-13DOI: 10.15826/JTR.2019.5.1.058
Yongmao Fan, Haonan Li, Qinyao Zhu
The article discusses the impact of VAT reforms in China aimed at reducing tax burden. These include the VAT transformation, “replacement of the business tax with the VAT”, and the simplification and consolidation of the tax rate. The purpose of our study is to describe the results of the VAT reforms and answer two questions: why is there so much controversy surrounding tax burden in the context of the “business tax to VAT” reform? and why are companies so concerned about the VAT reform? These questions can be answered if we analyze the four indicators of the VAT tax burden: the statutory tax rate, the effective tax rate, the nominal tax burden and the actual tax burden. These indicators can also be considered on three levels: macro-level (state or region), mid-level (industry), and micro-level (enterprises). The article illustrates the differences and relationships between these indicators and uses them to analyze the effect of the tax cuts. The input-output method is applied to analyze the indicators for the 2008–2015 period. All indicators of the VAT reform, except for the statutory tax rate, show a clear declining trend in terms of tax burden: the effective tax rate in various industries has dropped by about 1% to 10%; the nominal tax burden, by about 0.5–5%; the actual tax burden, by 150 billion yuan. Therefore, we recommend to reduce the VAT burden by establishing a VAT retained refund system and by increasing the actual deductible rate of enterprises. For citation Fan Y., Li H., Zhu Q. Tax burden reduction and tax cuts in China’s vat reform. Journal of Tax Reform. 2019;5(1):23–41. DOI: 10.15826/jtr.2019.5.1.058 Article info Received July 7, 2018; accepted February 1, 2019
{"title":"Tax burden reduction and tax cuts in China’s vat reform","authors":"Yongmao Fan, Haonan Li, Qinyao Zhu","doi":"10.15826/JTR.2019.5.1.058","DOIUrl":"https://doi.org/10.15826/JTR.2019.5.1.058","url":null,"abstract":"The article discusses the impact of VAT reforms in China aimed at reducing tax burden. These include the VAT transformation, “replacement of the business tax with the VAT”, and the simplification and consolidation of the tax rate. The purpose of our study is to describe the results of the VAT reforms and answer two questions: why is there so much controversy surrounding tax burden in the context of the “business tax to VAT” reform? and why are companies so concerned about the VAT reform? These questions can be answered if we analyze the four indicators of the VAT tax burden: the statutory tax rate, the effective tax rate, the nominal tax burden and the actual tax burden. These indicators can also be considered on three levels: macro-level (state or region), mid-level (industry), and micro-level (enterprises). The article illustrates the differences and relationships between these indicators and uses them to analyze the effect of the tax cuts. The input-output method is applied to analyze the indicators for the 2008–2015 period. All indicators of the VAT reform, except for the statutory tax rate, show a clear declining trend in terms of tax burden: the effective tax rate in various industries has dropped by about 1% to 10%; the nominal tax burden, by about 0.5–5%; the actual tax burden, by 150 billion yuan. Therefore, we recommend to reduce the VAT burden by establishing a VAT retained refund system and by increasing the actual deductible rate of enterprises. For citation Fan Y., Li H., Zhu Q. Tax burden reduction and tax cuts in China’s vat reform. Journal of Tax Reform. 2019;5(1):23–41. DOI: 10.15826/jtr.2019.5.1.058 Article info Received July 7, 2018; accepted February 1, 2019","PeriodicalId":53924,"journal":{"name":"Journal of Tax Reform","volume":null,"pages":null},"PeriodicalIF":0.4,"publicationDate":"2019-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46994635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-05-13DOI: 10.15826/JTR.2019.5.1.059
I. Filimonova, I. Provornaya, S. Shumilova, E. Zemnukhova
The oil industry occupies an important place in Russian economy and in the global energy supply system. The industry has recently been facing a number of internal and external problems, for example, the deteriorating quality and structure of the product base and an increase in the share of tight oil reserves. Confronting these challenges will inevitably incur costs, which will directly affect oil companies’ financial performance. The Russian government uses taxation to incentivize oil companies to improve their efficiency, which renders the question of tax burden particularly salient. This study aims to analyze the tax burden on the Russian oil industry in the period from 2010 to 2017 and to identify the key factors that shape the structure and dynamics of oil companies’ tax payments. The article provides an overview of Russian and international research literature on the problem of tax burden. The role of oil and gas revenues in the structure of the Russian federal budget is shown. The analysis demonstrates that there has been a steady decline in the tax burden on oil companies in recent years due to the changes in the method of calculating the mineral extraction tax and export duties as well as the expanding range of preferential categories of subsurface use objects. The factor analysis combined with quantitative analysis reveals the factors that determine the dynamics and structure of oil companies’ tax payments. The method of cluster analysis is applied in this study to compare the performance of Russian oil companies according to a set of tax burden parameters. The companies are divided into three clusters and specific recommendations are provided for each cluster. For example, Gazprom Neft and LUKOIL have a low tax burden and can be seen, therefore, as potential donors of tax revenues; Rosneft, Bashneft and Tatneft need to increase their efficiency through non-tax optimization; a suitable strategy for Surgutneftegaz, RussNeft, and Slavneft, in our view, would be to adjust the structure of their production activities to increase the share of the domestic crude oil market. Based on the results of the cluster analysis, the authors propose guidelines for reforming taxation of the oil industry and describe the main stages of this process. For citation Filimonova I. V., Provornaya I. V., Shumilova S. I., Zemnukhova E. A. Cluster analysis of Russian oil companies based on tax burden parameters. Journal of Tax Reform. 2019;5(1):42–56. DOI: 10.15826/jtr.2019.5.1.059 Article info Received September 24, 2018; accepted March 20, 2019
石油工业在俄罗斯经济和全球能源供应体系中占有重要地位。该行业最近面临着一些内部和外部问题，例如，产品基础质量和结构的恶化以及致密油储量份额的增加。面对这些挑战将不可避免地产生成本，这将直接影响石油公司的财务业绩。俄罗斯政府通过税收来激励石油公司提高效率，这使得税负问题尤为突出。本研究旨在分析2010年至2017年期间俄罗斯石油行业的税收负担，并确定影响石油公司纳税结构和动态的关键因素。本文概述了俄罗斯和国际上关于税收负担问题的研究文献。石油和天然气收入在俄罗斯联邦预算结构中的作用如图所示。分析表明，近年来，由于采掘税和出口关税计算方法的变化以及地下利用对象优惠类别的扩大，石油公司的税收负担稳步下降。因子分析与定量分析相结合，揭示了决定石油公司纳税动态和结构的因素。本研究采用聚类分析的方法，根据一组税负参数对俄罗斯石油公司的绩效进行比较。这些公司被分为三个集群，并为每个集群提供具体的建议。例如，俄罗斯天然气工业股份公司(Gazprom Neft)和卢克石油公司(LUKOIL)的税负较低，因此可以被视为税收的潜在捐助者;Rosneft、Bashneft和Tatneft需要通过非税收优化来提高效率;我们认为，Surgutneftegaz、RussNeft和Slavneft的合适策略是调整其生产活动结构，以增加国内原油市场的份额。基于聚类分析的结果，作者提出了石油工业税收改革的指导方针，并描述了这一过程的主要阶段。Filimonova I. V, Provornaya I. V, Shumilova S. I, Zemnukhova E. A.基于税负参数的俄罗斯石油公司聚类分析。税收改革学报，2019;5(1):42-56。DOI: 10.15826/jtr.2019.5.1.0592019年3月20日录用
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Pub Date : 2018-12-29DOI: 10.15826/JTR.2018.4.3.054
S. Belozyorov, O. Sokolovska
The article examines analyze current features of personal income taxation, and also the relationship between income inequality, individual income taxes and several labor market indicators in Asia-Pacific countries. The income inequality issue affects basic social and economic terms as equity and equality. The increase in income inequality in countries worldwide led to vigorous debate about efficiency of progressive individual income taxation as a tool for achieving optimal level of social equity. The purpose of the study is to examine the features of progressive individual income taxation and its influence of reduction of income inequality in Asia-Pacific countries. The article analyzes current systems of personal income taxation in countries of this region and their relationship with key macroeconomic indicators. The methodology includes cross-country comparisons, principal component analysis, regression analysis. The main theoretical results include identification of causes of inefficiency of progressive individual income taxation in analyzed countries. The empirical results are related to the estimation of influence of macroeconomic factors, including labor market indicators, on individual income tax revenue. The applied methods, notably principal component analysis combined with regression analysis, can be used for estimation of influence of both quantitative and qualitative factors on tax revenue. HIGHLIGHTS 1. The tax theory suggests that the progressive individual income tax system can be an effective tool for reduction of income inequality 2. For developing Asia-Pacific countries, the progressive personal income tax systems cannot contribute to the reduction of inequality since the tax base is narrow because of high free-tax thresholds and large informal sector of the economy 3. The developed Asia-Pacific countries have relatively high personal income tax revenues and low Gini coefficients, except Singapore with high income inequality level and GDP per capita similar to developed countries. One of the main reasons of high inequality in this country are the features of government tax policy 4. In developing Asia-Pacific countries only statutory nominal gross monthly minimum wage has significant impact on individual income tax revenue, and this impact depends crucially on the GDP per capita; the main reason are high tax-free personal income thresholds in these countries FOR CITATION Belozyorov S. A., Sokolovska O. V. Personal income taxation and income inequality in Asia-Pacific: a cross-country analysis. Journal of Tax Reform , 2018, vol. 4, no. 3, pp. 236–249. DOI: 10.15826/jtr.2018.4.3.054 ARTICLE INFO Received July 17, 2018; accepted August 20, 2018
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Pub Date : 2018-12-29DOI: 10.15826/JTR.2018.4.3.052
M. A. Ahmed
Pakistan tax system reforms carried out during 2001–2010, were overwhelming, expensive, and a failure. The reforms were financially afforded and technically assisted by World Bank. While both Government of Pakistan and World Bank agreed on the failure of tax reforms, each blamed the other for the failure. A consensus, however, does exist as regards the fact that the reform program left the tax system more gridlocked, retrofitted, and incapacitated than before to generate both sufficient and healthy revenues. The paper adopts case study approach to explore into the factors of failure of the reform program. The study is anchored in Large Taxpayers’ Unit, Islamabad — a flagship taxing field formation established under the reform project. The data are produced from Large Taxpayers’ Unit, Islamabad, to assess its jurisdictional, functional, and operational capacity and explain why its tax collection curve flattens after 2012. The insights so derived at micro-level are made to feed back into macro-canvass of the program and enhance our holistic understanding and see its failure in a different and closer-to-reality light. The analysis is extrapolated to the national level to argue that as soon as political ownership and donor oversight — the key drivers — were omitted from the equation, the resultant resource constrains were enough to frustrate and fail the entire reform program. The conclusions drawn are generalizable to most similarly-circumstanced developing countries and their rigidly underperforming tax systems. Highlights 1. The evaluation of a tax reform program being essentially subjective could well be undertaken by adopting case study approach that generates empirics at micro-level, which get fed into the analytics at the macro-level 2. In order for the tax reform evaluation to stay comprehensively meaningful, it covers the micro locale being evaluated across its full spectrum i.e. jurisdictional, functional, and operational capacity 3. Continued political ownership and donor oversight are key variables of a tax reform program, and their elimination from the equation mid-stream potentially results in reversing and even perverting the entire reform agenda FOR CITATION Ahmed M. A. Pakistan: wither tax reforms — the case of large taxpayers’ unit, Islamabad. Journal of Tax Reform , 2018, vol. 4, no. 3, pp. 202–222. DOI: 10.15826/jtr.2018.4.3.052 ARTICLE INFO Received August 30, 2018; accepted December 9, 2018
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Pub Date : 2018-12-29DOI: 10.15826/JTR.2018.4.3.055
Ma Caichen, Shanshan Miao
The paper is studying the tax risks of the Silk Road Economic Belt. Since President Xi Jinping proposed an initiative to jointly build the Silk Road Economic Belt in 2013 when he visited Kazakhstan, the process of regional cooperation on the Silk Road Economic Belt has been further accelerated. With the advancement of the economic and trade exchanges between China and the 16 countries along Silk Road, tax distribution relations have become complicated, and tax risks become an important issue that cannot be ignored. Based on the theory of international tax and using the comparative analysis and empirical analysis, the paper firstly studies the spatial scope of the Silk Road Economic Belt and the institutional environment of the countries along the route, and then mainly analyzes tax risks in the development of the Silk Road Economic Belt and their sources. The study has revealed that there exist large differences in the tax system among the 16 countries along the Silk Road and poor coordination in the tax system, especially in respect of corporate income tax. Coupled with the influence of language barriers, it is difficult for countries to grasp each other’s taxation policies and regulations in a timely and comprehensive manner. Finally, the paper proposes the path to prevent the risks of the Silk Road Economic Belt. The main conclusions are: the countries along the Silk Road Economic Belt have hugely different tax system and incomplete tax treaty system, implying big risks for Base Erosion and Profit Shifting (BEPS); the risk sources are that lack of tax collection and management capacity to adapt to international tax rules, and neither enterprises nor tax service departments pay due attention to tax risks; the countries along the Silk Road Economic Belt should optimize open and friendly taxation policies, promote tax coordination, and improve tax collection and management capacities to prevent tax risks. HIGHLIGHTS 1. Regional economic cooperation is always accompanied by tax risks. Accordingly, to effectively prevent tax risks will become a booster for the prosperity and development of the Silk Road Economic Belt 2. There are three main tax risks in the development of Silk Road Economic Belt: differences in the tax system, the incompleteness of the tax treaty system, and the risks under the background of BEPS 3. Tax risks of the Silk Road Economic Belt mainly stem from two aspects. First, weak tax collection and management capacity, and second, lack of sufficient attention to tax risks 4. Based on the current development status and tax risks for Silk Road Economic Belt, strengthening the tax risks prevention can be respectively planned from three perspectives, including domestic tax system, international coordination, tax collection and management FOR CITATION Ma Caichen, Shan Miao. Research on tax risks in the development of the New Silk Road. Journal of Tax Reform , 2018, vol. 4, no. 3, pp. 250–265. DOI: 10.15826/jtr.2018.4.3.055 ARTICLE INFO
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Pub Date : 2018-12-29DOI: 10.15826/JTR.2018.4.3.056
A. Kireenko, E. N. Nevzorova, Alena Kireyeva, A. S. Filippovich, Ekaterina S. Khoroshavina
The paper aims to examine the internal motivation of taxpayer’s behavior, and the factors affecting tax morale and voluntary tax compliance The authors provide scientific results of the tax experiments in post-Soviet countries (Russia and Belarus). The laboratory tax experiment was carried out in a form of a business game engaging students of various levels of education and background. The controllability of the experiment with the impossibility of material encouragement is ensured in the student’s environment in the form of scores to the final attestation. In order to obtain data on tax behavior motivation, a survey on attitude to tax system was conducted. Respondents (experiment participants) were asked to indicate their level of agreement with defined statements by Likert scale. To assess the differences between two groups of participants (who paid and who do not paid tax), the data obtained as a result of filling out the questionnaire using the Mann-Whitney U -test and the Kruskal-Wallis H -test were analyzed. The study results affirmed the hypothesis generated earlier, the personal tax morale influences the national tax system and the tax behavior of an individual. The article proves that the awareness of the ways government spends public revenue and the trust level to the state and tax system itself influence tax behavior directly. The civil awareness on the real state of fiscal distribution increases the trust level to the government among taxpayers and is the essential motivation to pay taxes. The developed methodology may be used in an educational process to increase tax literacy, its further application in the scientific research will allow us to derive evidence-based methods and ways to directly influence tax behavior, which may enlarge the public revenue in the times of an unstable global economy. Highlights 1. The study reveals that the tax audit affects more the amount of evading taxes than the number of evaders, where an increase of education level helps to reduce tax evasion through citizens, to make an individual more competent and more responsible as a taxpayer 2. Laboratory tax behavior monitoring of students allows us to identify the factors that influence on the real national tax behavior and tax experiments could become a tool for the formation of strategies of interaction between tax authorities and taxpayers in Russia and Belarus 3. The main incentives for paying taxes are the trust towards the government and the tax system and the understanding of the society-oriented character of the state FOR CITATION Kireenko A. P., Nevzorova E. N., Kireyeva A. F., Filippovich A. S., Khoroshavina E. S. Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus. Journal of Tax Reform , 2018, vol. 4, no. 3, pp. 266–290. DOI: 10.15826/jtr.2018.4.3.056 ARTICLE INFO Received August 14 , 2018; accepted October 22, 2018
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