Financial support of local communes: fiscal aspect
Journal Title: Право та державне управління - Year 2017, Vol 2, Issue
Abstract
This article describes the ways of increasing the financial provision of local communities through the mechanisms of increasing the tax base. The mechanism describes a gradual increase in the revenue base of local budgets due to an increase in the personal income tax, which will be secured through appropriate creation of new jobs, investment activity of enterprises. Investment activity of enterprises can be activated as a result of changes in the administration of corporate income tax, changes in the approach to its taxation. The article presents indicators related to the administration of income tax. As a suggestion for improvement, the practice of tax collection applied by the Estonian government, according to which the corporate profits are taxed in a differentiated manner, is brought about – and part of the profit, which is directed to the restoration of fixed assets, is not subject to taxation. It is assumed that differentiated taxation of income tax will change the company’s policy of evasion from the payment of income tax through the use of “optimization” schemes to intensify investment activities of enterprises.
Authors and Affiliations
Д. Т. Бікулов
Keywords
Related Articles
- EP ID EP450920
- DOI -
- Views 63
- Downloads 0
The prevention of social orphanage in conditions of multilevel governance formation in Ukraine
The article deals with multilevel governance approaches on prevention of social orphanage. In particular article analyzes supranational level especially UN specialized activities structure – UNICEF, which dealing with pr...
Organizational-legal aspects of the use of special economic knowledge in the disclosure of financial violations
This article considers the concepts and essence of the organizational and legal aspects of the use of special economic knowledge in the context of legal science and the theory of forensic economic expertise. To solve e...
Procedural components of the judicial guarantees of human rights
The aim of the article is to provide a general description of the procedural components of the right to a fair trial in terms of the modern doctrine of human rights. The article reveals the main procedural guarantees of...
The role of the public in the promotion of public administration reform
The article analyzed the importance of cooperation between the authorities and the public. Summarized and systematized legal framework, forms and results of public participation in the formulation and implementation of p...
Features of forensic examination to establish age at the present stage
The article is devoted to topical issues of the forensic examination of a corpse and a living person at age setting. The author critically analyzes the data of different authors on the subject, practical experience and s...