Optimization of the Taxation System: Preconditions, Tendencies and Perspectives PDF Download

Author: Irina V. Gashenko
Publisher: Springer
ISBN: 3030015149
Category : Technology & Engineering
Languages : en
Pages : 223

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Book Description
This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.

Author: Qiao Wang
Publisher: Springer Nature
ISBN: 9811670331
Category : Law
Languages : en
Pages : 281

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Book Description
​This book discusses China’s tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and econometrics.With China moving toward the rule of law, this book proposes reforms to the tax laws and the stratified governance with a view to achieving tax neutrality, law-based taxation, tax equality and tax burden stability. It focuses on clarifying the implications, extension, nature, and features of a law-based tax system as well as the logical relationships between the optimization of the tax system structure, modern governance, law-based tax administration, as well as the tax-sharing system of tax collection and the rule of tax law. It suggests that optimizing the tax structure, reforming the tax-sharing system, improving local taxes, and restructuring the tax collection and management system will push China's tax system toward sound design and rule of law.This book is intended for scholars specializing in China’s tax system and general readers interested in China’s economy.

Author: Sjoerd Douma
Publisher: IBFD
ISBN: 9087221126
Category : Direct taxation
Languages : en
Pages : 357

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Book Description
The book argues that the notions of tax sovereignty and EU free movement should be regarded as two fundamentally equal principles. The conflict between these two principles is resolved by establishing, in individual cases, the optimum position between two extremes: a general unrestricted freedom of action by states versus a prohibition of any obstacle to the free movement of goods, persons, services and capital. The process of reconciliation of these competing principles is structured by the theoretical optimization model developed in the present study. This model is external to the present case law. The application of the theoretical optimization model to the ECJ’s case law in the area of direct taxation reveals that this case law is largely in line with the model. It is certainly not as internally inconsistent as claimed in some of the tax literature. Many jigsaw pieces seem to fit after all if the case law is assessed in the light of the model. A number of future developments could be expected on the basis of the model and extensive case law analysis. The most important of these is that, in some cases, truly non-discriminatory tax measures should give rise to a prima facie restriction on free movement.

Author: Riyanto Wujarso
Publisher: Asadel Publisher
ISBN:
Category : Education
Languages : en
Pages : 59

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Book Description
"Improving Local Government Performance Through Tax Optimization" explores the vital role of taxes in the functioning of a country, with a particular focus on the significance of regional taxes in state and local governance. These regional taxes serve various purposes such as regulation, budget allocation, and resource redistribution. The effectiveness of local tax systems depends on their ability to generate sufficient revenue, ultimately enhancing the overall functioning of local governments. Through a descriptive qualitative approach, this book delves into strategies aimed at optimizing local tax collection methods to improve the performance of local governments. The study emphasizes the critical requirement of a funding source, known as PAD (Own-Source Revenue), primarily sourced from local revenue, for successful autonomy and decentralization implementation. However, the current state of affairs reveals a significant insufficiency in local taxes and levies, which account for only 16% of the total PAD. To address this issue, the book highlights the pressing need to maximize the intensification of local tax collection methods and regional levies to bolster regional income and enhance regional performance. By exploring various strategies, local governments can tap into a more substantial revenue stream, enabling them to enhance their operational capabilities and improve the overall governance structure at the regional level. The optimization of local tax collection methods and the intensification of regional levies not only have a direct impact on regional income but also contribute to the overall improvement of regional performance. By streamlining and optimizing these revenue streams, regional governments can invest in development initiatives, improve public infrastructure, and provide better public services to local communities. Furthermore, a robust financial foundation empowers governments to address socioeconomic disparities, foster economic growth, and promote overall well-being within their regions. This book underscores the significance of refining local tax collection procedures and strengthening regional levies to overcome the financial inadequacy hindering the progress of regional governments. By doing so, governments can effectively implement autonomy and decentralization, meet the demands of development initiatives, and fulfill the specific needs of their regions. Ultimately, this book aims to provide insights and recommendations to policymakers and practitioners on how to optimize tax systems at the local level for the betterment of regional performance and governance.

Author: 刘成龙
Publisher:
ISBN: 9787509561645
Category :
Languages : en
Pages :

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Book Description

Author: Uwem Essia
Publisher: Independently Published
ISBN:
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
"Tax Revenue Optimization, Efficiency, and Strategic Management." is the second in the Book Series "Public Finance, Fiscal Policy, and Tax Management". This comprehensive guide navigates the complexities of global tax systems, from defining business income and tackling temporal dimensions to unraveling challenges in complex transactions. Explore asset taxation frameworks and finance leases and gain insights into international taxation strategies. The book extends beyond conventional topics, emphasizing collaboration, leadership, and efficient design in transforming tax processes. Budget and tax officials in the public sector, political and business leaders, and academics in the management sciences, economics, and public administration, and those taking professional courses in taxation and accounting will find this book a useful intellectual resource, unlocking the future of tax management in our ever-evolving global economy.

Author: Pavel V. Trifonov
Publisher: Springer Nature
ISBN: 3030942457
Category : Technology & Engineering
Languages : en
Pages : 762

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Book Description
This book includes the papers presented at the II International Applied Research Conference “Operations and Project Management: Strategies and Trends” and the International Research Conference “Management in Financial Economy” held in Rostov-on-Don on May 19–20, 2021 within the framework of the South Russia Business Education Forum. The articles included in the book present a comprehensive analysis of the problems of adaptation of traditional and new methods of operational and project management, development of technologies for business process and supply chain management, development trends in financial economy discussed both on a global scale and in the context of sustainable socio-economic development at the meso-level of regions and industries, which not only reveals the nature of the ongoing processes, but also demonstrates their specifics in industry, agriculture, service industry in Russia, CIS countries, Europe, and China. Particular attention is paid to business education in the new economic realities. The polemical focus of the above-mentioned issues in conjunction with the accuracy of the presented analytics makes it possible to come to unconventional, though practically realizable solutions.

Author: Aleksei V. Bogoviz
Publisher: Springer Nature
ISBN: 3030804852
Category : Technology & Engineering
Languages : en
Pages : 1031

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Book Description
This timely book presents a remarkable collection of chapters that provides readers with a coherent framework for understanding the factors driving industry competitiveness in contemporary conditions of economic digitalization and the ongoing transition to industry 4.0. Presenting contributions by scientists, engineers, and field experts, the book focuses on using advanced technologies and applications, building innovative and resilient systems in industrial enterprises, developing competitive management systems, creating competence networks, and enhancing integration to foster and sustain industry competitiveness. Both qualitative and quantitative studies are included, and this collection of diverse perspectives adds to the richness of the volume’s insights. Along with reviewing deep theoretical concepts and innovative approaches, the publication provides practical applications and technological solutions to real-world problems existing in industry. Recent advances in management theory and practice focused on the forces driving competition in industry are also extensively covered by the leading scholars and practitioners.

Author: Joel Slemrod
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 52

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Book Description
We investigate the optimal rate structure of an income tax system that is constrained to have only two brackets, plus a demogrant. We find that, in a two-class economy, Pareto efficient tax schedules feature at least one marginal tax rate equal to zero, and that the marginal tax rate may be increasing or declining. We next use numerical optimization techniques to study the optimal structure of such a tax system in a multi-person model that is a stylized version of an actual economy. We discover that in all cases the tax rate in the second (higher) bracket is less than the tax rate that applies to the first bracket but that progressivity, in the sense of a uniformly rising average tax rate, generally obtains. Compared to the optimal one-bracket (linear) tax system, both the highest and lowest income individuals are better off, while a middle range of taxpayers is worse off.

Author: Elena G. Popkova
Publisher: Springer
ISBN: 3319753835
Category : Technology & Engineering
Languages : en
Pages : 763

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Book Description
This book features contributions from various spheres of socio-humanitarian sciences presented at the scientific and practical conference on “Humans as an Object of Study by Modern Science,” which took place in Nizhny Novgorod (Russian Federation) on November 23–24, 2017. The conference was organized by Kozma Minin Nizhny Novgorod State Pedagogical University and the non-profit organization “Institute of Scientific Communications.” Presenting the results of multidisciplinary studies as well as new approaches, the target audience of the book includes postgraduates, lecturers at higher educational establishments, and researchers studying socio-humanitarian sciences. The complex study of humans by representatives of various socio-humanitarian sciences (philosophy, pedagogics, jurisprudence, social sciences, and economics) allows a comprehensive concept of the field to be developed. Selecting humans as an object of research opens wide possibilities for studying various issues related to their activities, while considering humans within multiple sciences means that the methods of induction and deduction can be combined to achieve precise results. This book includes the results of leading scientific studies on the following key issues: establishment of an information economy under the influence of scientific and technical progress: new challenges and opportunities; information and communication technologies as a new vector of development of the modern world economy; specifics and experience of using new information and communication technologies in developed and developing countries; problems of implementing new information and communication technologies in the modern economy; and priorities of using new information and communication technologies in the modern economy.