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Beyond the Notch: Revenue Manipulation and Business Splitting under Simplified Tax System
Simplified tax regimes with explicit eligibility thresholds are a common tool which reduces tax burden but distorts firms' behavior, creating local bunching just below the threshold. However, we show that when firms have access to business splitting their responses extend far beyond the local margin.Yulia Kuchumova +2 more
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SIMPLIFIED TAXATION SYSTEM: A RETROSPECTIVE OF CAUSAL RELATIONS OF THREATS TO UKRAINE'S TAX SECURITY
Baltic Journal of Legal and Social SciencesThe Constitution of Ukraine regulates only one, single taxation system. The Constitution of Ukraine does not mention the plurality of taxation systems. However, by the Decree of the President of Ukraine dated 03.07.1998 No. 727/98, another taxation system was introduced – a simplified one, which was intended to facilitate business, in particular for ...
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Tax policy and innovation performance: Evidence from enactment of the alternative simplified credit
Journal of Banking and Finance, 2021Yanzhi Wang +2 more
exaly
Courier of Kutafin Moscow State Law University (MSAL))
The proposed article defines the features of the automated taxation system, its basic differences from similar regimes. The requirements for the transition to automatic self-assessment and its use by the payer have been identified, which made it possible to note the advantages of this experimental regime, the interim results of the introduction and ...
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The proposed article defines the features of the automated taxation system, its basic differences from similar regimes. The requirements for the transition to automatic self-assessment and its use by the payer have been identified, which made it possible to note the advantages of this experimental regime, the interim results of the introduction and ...
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REFORM OF THE SIMPLIFIED TAXATION SYSTEM AS A KEY AND HIGHLY DEBATED ASPECT OF TAX REFORM IN UKRAINE
Scientific Journal of Polonia UniversityThe article considers the current challenges of ensuring the economic and tax security of Ukraine in the conditions of martial law, which has been in effect since February 24, 2022. The author emphasizes that the economic security of the state is inextricably linked to tax security, because taxes and fees, in particular from small and medium-sized ...
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A clean innovation comparison between carbon tax and cap-and-trade system
Energy Strategy Reviews, 2020You-Hua Chen, Chan Wang, Pu-Yan Nie
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