Effects of GST on Automobile Dealers Industry

India has applied for GST for their taxation system which has already been applied by more than 160 Nations worldwide. GST has changed India’s perception in front of policy makers of other countries, global investors including big automobile companies. The growth of automobile sector has clear correlation with the policy reforms as it affects domestic demand pattern as well as trade balance. The automobile industry in India is the most booming industry from last many years. India has become the fourth substantial automobile market in 2019 with increasing sales by 8.3% to 3.99 million units. It was the seventh substantial automobile manufacturer in 2018. The government of India has also known the importance of automobile industry. India has imposed a flare of hope by determined growth targets, supported by many of vital undertaking such as Digital India and the make in India campaigns. There are many changes made ensuring simplicity in the GST tax system. The purpose of the study is to understand the impact of these changes by Automobile Manufacturers (OEMs). Keywords: GST, Taxation, Commercial vehicle, automobile manufacturer.

IMPROVING THE SYSTEM OF TAXATION FOR SELF-EMPLOYMENT IN RUSSIA

The article provides a critical analysis of the existing approaches to taxation of income of selfemployed in Russia, developed ways to improve taxation of self-employment based on the unification approach. The subject of the research is the mechanism of taxation of income of self-employed citizens. The object of the research is the self-employment taxation system in Russia. The purpose of the study is to develop ways to improve the taxation system for self-employment in Russia based on a critical analysis of existing approaches to taxation of income of self-employed Russians. Research objectives: comparative analysis of existing approaches to taxation of various models of self-employment, assessment of the effectiveness of the existing approach to taxation of self-employment in Russia, development of ways to improve taxation of income of self-employed citizens in Russia. The article systematizes the positive and negative aspects of the approaches of unification and specialization in taxation of various models of self-employment. It was revealed that the existing taxation system in the sphere of self-employment in Russia can be characterized as specialized. The study showed that the way of unifying the mechanisms of taxation of self-employed citizens in the current socio-economic conditions seems to be more promising. The proposed unification of taxation of income of individuals, regardless of their legal status, will not only solve the problem of shadowing the income of self-employed citizens, but also provide a fair taxation system that stimulates the withdrawal of real taxes from the “shadow” for other categories of citizens who receive income.

Armonización de calendarios en el mundo islámico primitivo como se refleja en Elementos de astronomía de al-Farghānī

This paper seeks to shed more light on calendrical knowledge in the first centuries of the Islamic era in which different administrative traditions fell under the control of a central government. Astronomy as a court-sponsored discipline in the Abbasid dynasty (132-656 AH/750-1258 CE), undertook the pivotal task of identifying and mastering various calendrical disciplines under the reign of the caliphs to make a centralized management feasible. In the first two centuries, the domination of the Arabic lunar calendar, whose significance lies in governing the Islamic yearly festivals and occasions, led to drastic disagreements with the annual planting cycles that were followed by the farmers. Accordingly, the official taxation system faced serious problems. The solution to which was the development of a well-established solar calendar. The large concern of the ninth-century Muslim astronomers for calendrical computations, acknowledges their integral participation in this executive challenge. The present study follows these practices through the lens of a ninth-century Arabic astronomical text, written by Aḥmad b. Muḥammad b. Kathīr al-Farghānī (Alfraganus in the west), known mainly as the Elements of Astronomy. The careful exploration of this text helps us achieve a broader image of time-keeping accounts in the early Islamic era and the need for calendrical conversions. Moreover, the author’s detailed report of the five existing calendars of the time (Arabic, Syriac, Byzantine, Persian and Egyptian) and their systems of nomenclature, opens an early window to the linguistic investigation of time-reckoning in the Islamic world. Este artículo pretende arrojar luz sobre los conocimientos calendáricos en los primeros siglos de la era islámica, en los que diferentes tradiciones administrativas quedaban bajo el control de un gobierno central. La astronomía, como disciplina patrocinada por la corte en la dinastía abasí (132-656 /750-1258), emprendió la tarea fundamental de identificar y dominar varias disciplinas calendáricas bajo el reinado de los califas para hacer viable una gestión centralizada. En los dos primeros siglos, el dominio del calendario lunar árabe, cuya importancia radica en la regulación de las fiestas y ocasiones anuales islámicas, provocó drásticos desacuerdos con los ciclos anuales de siembra que seguían los agricultores. En consecuencia, el sistema fiscal oficial se enfrentó a graves problemas, cuya solución fue el desarrollo de un calendario solar bien establecido. La gran preocupación de los astrónomos musulmanes del siglo IX por los cómputos calendáricos reconoce su participación integral en este desafío ejecutivo. El presente estudio sigue estas prácticas a través de la atenta lectura de un texto astronómico árabe del siglo IX escrito por Ahmad b. Muhammad b. Kathīr al-Farghānī (Alfraganus en occidente), conocido principalmente como los Elementos de Astronomía. La cuidadosa exploración de este texto nos ayuda a conseguir una imagen más amplia de los relatos sobre el tiempo en la primera época islámica y la necesidad de las conversiones calendáricas. Además, el informe detallado del autor sobre los cinco calendarios existentes en la época (árabe, siríaco, bizantino, persa y egipcio) y sus sistemas de nomenclatura, abre una posibilidad para la investigación lingüística de la relojería en el mundo islámico.

Counteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairness

The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.

Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak

The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion.

Stimulation of University Technological Entrepreneurship: Experience of Portugal and Estonia

An analysis of foreign experience convincingly shows that the level of science intensity of national products is directly related to the country’s position in international rankings of the productivity of university ecosystems. With a share of 0.4% in the global number of start-ups, Russia is inferior not only to developed countries but also to the BRICS countries. As of 2020, only 37 start-ups per million population are being created in the Russian Federation, while Switzerland has 1791. At the same time, in the jurisdiction of Russia, out of the total number founded in 2010–2019 start-ups remained no more than 36%. The strategies allow universities to create successful technological innovation ecosystems in the cultural, economic, and socio-political environment, which cannot be characterized as favorable for academic entrepreneurship. The analysis of factors stimulating the development of start-up ecosystems in Estonia and Portugal, including simplified residency programs for founders of foreign start-ups; ease of registration, business and taxation system; presence in the country of representative offices of large international companies and the creation of technological hubs for them, a developed system of national incubators and accelerators, including those financed by the state; safety, low cost of housing and living and comfortable living environment.

Conceptualization of taxation ecologization in the dynamics of the national economy competitiveness (on the example of Thailand)

As of today, the national taxation system, environmental regulation is carried out by a scattered set of tools and does not represent a system. However, the evolution of theoretical approaches and their practical implementation to a certain extent formed the theoretical foundations of environmental regulation. Greening of national economies is becoming a global trend in the modern economic development of various countries, incl. taxation, but at the same time, the “environmental tax” is no longer the optimal tool for environmental regulation. Thus, the search for methodologies for accounting for environmental costs continues, which confirms the relevance of the research topic. The main vector of the study was aimed at identifying tax instruments for environmental regulation and their harmonization on the basis of the current tax legislation of Thailand with the possibility of subsequent assessment of the environmental taxation effectiveness. The study made it possible to highlight the priority measures in the framework of the greening of the tax system in Thailand, as well as to formulate the directions for the further development of this type of taxation.

COMPARATIVE ASPECTS REGARDING THE TAXATION SYSTEM IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

This article reveals the comparative analysis of the tax system from Denmark and Norway which, although have a progressive tax system, also have a high level of social and economic well-being. The premise for the welfare state in Denmark and Norway lies in the awareness of all economic agents, including households, that taxes and fees contribute to ensuring sustainable development. Sustainable development represents all forms and methods of socio-economic development, focused on ensuring the balance between social, economic, ecological aspects and the elements of natural capital. Furthermore, there are researched ways to bond the tax system in the Republic of Moldova to international practices in order to ensure a high level of quality of life and sustainable development.

SIMPLIFIED SYSTEM OF TAXATION, ACCOUNTING AND REPORTING OF SMALL ENTERPRISES: CURRENT STATE AND FEATURES OF TAXATION

The article considers and studies the current state and features of tax payment by business entities that use a simplified system of taxation, accounting and reporting in Ukraine as a special tax regime introduced to reduce tax pressure and stimulate and motivate domestic business. Two aspects of tax management in the context of regulating the development of small and medium enterprises and the main regulatory and legal framework on the selected research topic are considered. It is established that in the modern tax world there are four groups of single tax payers according to the simplified system of taxation, accounting and reporting in Ukraine. The main economic principles of accounting for income of entrepreneurs applying the simplified system of taxation, accounting and reporting, deadlines for payment of taxes and the procedure for submitting financial statements in 2021 are outlined. The profitability of operating activities and activities of enterprises by type of economic activity in 2020, applying the simplified system of taxation, accounting and reporting and tax revenues of the single tax and income tax to the state budget during 2015—2020 are analyzed. The main disadvantages in the application of the simplified system of taxation, accounting and reporting in Ukraine, which are inherent in the studied system of taxation in the modern domestic integration competitive economic space, are described. The main advantages for domestic business from the application of the simplified taxation system are noted. According to the results of the study, it was concluded that the simplified system of taxation, accounting and reporting needs to be improved by eliminating shortcomings due to tax changes in the legislation governing the simplified taxation system, for example, by reducing the interest rate of the single social contribution. Keywords: enterprise, taxation, accounting, reporting, single tax, individual. JEL Classіfіcatіon M41, M42, M48 Formulas: 0; fig.: 0; tabl.: 4; bibl.: 12.

DEVELOPMENT OF THE TAXATION SYSTEM IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE NATIONAL ECONOMY

Creating an effective tax system in the country is one of the most important conditions for ensuring its competitiveness. Today, there is a process of active tax competition between states around the world. This determines the importance of creating conditions for the introduction of digital technologies in the field of taxation, which can radically change the efficiency of tax authorities and facilitates the transition of tax systems to a qualitatively new level of development. Thus, within the article, theoretical provisions of the development of fiscal digitalization as an objectively necessary component of reforming tax systems in the current context of the national economy digitalization are examined. This was implemented through the study of the digitalization essence, which was carried out based on the analysis of the formed scientific concepts of this phenomenon consideration, concretization of the influence of such phenomenon on the national economy development. As a result, advantages of the digital technologies introduction for the tax system of the countries are also determined. To specify the essence of fiscal digitalization, within the article, the content of fiscal and digital space is considered, their objective convergence in the current conditions of economic development are substantiated, as well. The author’s interpretation of the essence of fiscal transformation was proposed, namely: fiscal transformation — a space in which the processes of introduction of modern information technologies into the activities of fiscal authorities to increase the effectiveness of the relevant executive authorities policy in the field of revenue and expenditure regulation. economic development and ensuring the development of other economic entities. Conceptual principles of the fiscal digitalization development, its inevitable nature are also deepened, and its important role in ensuring the competitiveness of tax systems is substantiated, advantages and threats that may arise in the process of the introduction of modern digital technologies in the fiscal sphere are analyzed. Keywords: digitalization, fiscal space, digital space, fiscal digitalization, digital technologies. JEL Classification H21 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 36.