The methodologies analysis, offered by different authors, shows that even if the approaches and the indexes are alike, each one has its own advantages and disadvantages. Each firm is to choose its own coefficients, but moreover it should approve their calculating methodology. Interests of different types of tax information users (government, top-managers and owners) may underlie that choice.
The conference was co-organised by the Center, the Department of Financial Law, Faculty of Law and Administration, University of Gdańsk, and the Department of Financial Law and Economics, Faculty of Law, Masaryk University in Brno. The cooperation of both departments has been ongoing for several years. On 24 November 2015, they signed a cooperation agreement. The Law faculties of both universities signed a similar agreement of broader scope as well. Since then, their cooperation has intensified and gradually evolved.
This article discusses the use of public finance to reindustrialize Russian economy. The authors focus on the growing wear and tear of fixed assets, which damages the competitiveness of the Russian economy (even compared to other CIS economies). They show how a proper implementation of changes to corporate profits tax (CPT) may improve the situation and provide a calculation of CPT and VAT deduction in case of repair of fully depreciated fixed assets. They also prove that cost of repair of fully depreciated fixed assets should not be deducted for CPT purposes or affect the incoming deductible VAT.
The article presents an overview of major researches about VAT administration efficiency and quality. Put forward a hypothesis to test based on regression analysis of the efficiency and quality of VAT administration in countries worldwide. A regression analysis confirmed the loyalty hypotheses.
Since 2008 EAEU Member States have been making steps towards harmonization of tax systems. However, only small part of VAT regulations underwent harmonization so far. In this article, the authors analyze VAT regulations of EAEU Member States and data on VAT proceedings to the budgets. This analysis shows a degree of divergence of VAT regimes and misbalances in economies of EAEU Member States. The authors then suggest further steps towards harmonization of tax systems, considering necessity of sustainable development of EAEU common market.
Tax theory is important for the public administration, for social and economic development of a country, and for correct solution of complex tax issues.
The authors aim at forming comprehensive view on the taxes, including their economic, political, legal, social and psycological aspects. The textbook puts emphasis on the economic nature of the taxes, their functions, principes of taxation, as well as on the tax budren distribution in various types of markets. The authors also cover the topics of tax stimuli, tax burden, fairness of taxation and macroeconomic consequences of the taxation. The chapters are illustrated with graphs and tables; each chapter ends with questions for discussion.
This textbook is mainly oriented at the students with major in Economics, specializing in Taxes and taxation. It will also be helpful for the academicians and students specializing in other areas of economics and management, and for the tax professionlas, who would like to improve their understanding of the subject.