In recent years,more and more governments,particularly in the developing countries with less-developed tax systems,begin to focus on the administration of indirect tax,including value-added taxes,goods and services ta...In recent years,more and more governments,particularly in the developing countries with less-developed tax systems,begin to focus on the administration of indirect tax,including value-added taxes,goods and services taxes,tariffs and excise taxes.Building an integrated and effective indirect tax management system has become an urgent task.This article explores how technology can help revenue authorities address issues of indirect tax administration and provides a digital transformation framework for tax administration in their strategic and operational planning.展开更多
Investigating the indirect tax burden of residents is an important way of understanding the effect of tax on income distribution and the tax burden transfer.In this paper,a long term MRIO model is constructed by using...Investigating the indirect tax burden of residents is an important way of understanding the effect of tax on income distribution and the tax burden transfer.In this paper,a long term MRIO model is constructed by using the regional input-output tables in China.We simulate the flow of valueadded tax,consumption tax and business tax in different departments of 30 provinces(except Tibet)in China's Mainland from the perspective of rows in the IO table,we obtain the real burden of three indirect taxes on urban residents,and discuss the transfer of tax burden among regions.The conclusions are as follows:There are large differences in tax burden among regions.The real tax burden shifted from the eastern region to the middle and the western regions.Indirect tax aggravates the income inequality of urban residents in different regions.The indirect tax in China has a certain degree of regression.Based on the empirical analysis,we think the government should make the following policy changes:1)Giving more consideration to the consumption terminals;2)Adjusting preferential policies of regional taxation;3)Increasing the amount of preferential policies for the western region.展开更多
The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct t...The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given that how to place taxes has direct repercussions on the economic development of a country, and undoubtedly influence the rules of an economy, particularly in terms of investment, labor market, and social welfare. It was considered necessary in the first part of the paper to address the conceptual elements and present the most important features of tax systems and the principles that underlie them. It was studied from a theoretical perspective and it found the European tax models as follow： Nordic, continental, Anglo-Saxon, Mediterranean, and catching-up. Then, it analyzed each fiscal European model on each member country, starting from its economic indicators, based on Eurostat data. The objective of the research paper was to present a complete picture of the structure and trends of tax level of the member states of the European Union, sorted by European tax models and the impact of taxation on economic growth and social welfare. The research has concluded that, as long as the rules of the European Union, member states are free to choose their own tax system along with their fiscal policy for economic development and having in a view of their geographical, historical, and political situation.展开更多
文摘In recent years,more and more governments,particularly in the developing countries with less-developed tax systems,begin to focus on the administration of indirect tax,including value-added taxes,goods and services taxes,tariffs and excise taxes.Building an integrated and effective indirect tax management system has become an urgent task.This article explores how technology can help revenue authorities address issues of indirect tax administration and provides a digital transformation framework for tax administration in their strategic and operational planning.
文摘Investigating the indirect tax burden of residents is an important way of understanding the effect of tax on income distribution and the tax burden transfer.In this paper,a long term MRIO model is constructed by using the regional input-output tables in China.We simulate the flow of valueadded tax,consumption tax and business tax in different departments of 30 provinces(except Tibet)in China's Mainland from the perspective of rows in the IO table,we obtain the real burden of three indirect taxes on urban residents,and discuss the transfer of tax burden among regions.The conclusions are as follows:There are large differences in tax burden among regions.The real tax burden shifted from the eastern region to the middle and the western regions.Indirect tax aggravates the income inequality of urban residents in different regions.The indirect tax in China has a certain degree of regression.Based on the empirical analysis,we think the government should make the following policy changes:1)Giving more consideration to the consumption terminals;2)Adjusting preferential policies of regional taxation;3)Increasing the amount of preferential policies for the western region.
文摘The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given that how to place taxes has direct repercussions on the economic development of a country, and undoubtedly influence the rules of an economy, particularly in terms of investment, labor market, and social welfare. It was considered necessary in the first part of the paper to address the conceptual elements and present the most important features of tax systems and the principles that underlie them. It was studied from a theoretical perspective and it found the European tax models as follow： Nordic, continental, Anglo-Saxon, Mediterranean, and catching-up. Then, it analyzed each fiscal European model on each member country, starting from its economic indicators, based on Eurostat data. The objective of the research paper was to present a complete picture of the structure and trends of tax level of the member states of the European Union, sorted by European tax models and the impact of taxation on economic growth and social welfare. The research has concluded that, as long as the rules of the European Union, member states are free to choose their own tax system along with their fiscal policy for economic development and having in a view of their geographical, historical, and political situation.
