Abstract:This study aims to model the distribution of the tax burden in schedular progressive taxation and to describe the key characteristics of such models, in particular their differences from the models based on continuously increasing smooth functions of the relationship between the tax burden and the taxpayer's income. Our hypothesis is that the use of the Gompertz function to model the main indicators of tax burden distribution of the schedular progressive income tax will help us approximate and formalize the di… Show more
“…The level of the tax burden will directly reflect whether the tax cost borne by the enterprise is suitable for the production and development of the enterprise. The tax burden level of the taxpayer or tax object is mainly reflected by the tax burden rate, which is also an important basis for formulating and improving tax policies [14]. Considering the availability of data, this paper selects the data in X's publicly released financial statements, and uses the effective tax rate method to assess the tax burden level of the company.…”
In the process of promoting the development of China’s alternative fuel vehicle industry, the government has issued preferential tax policies that are beneficial to its industrial development, and actively guided its industrialization process. The purpose of this paper is to research and analyze the preferential tax policy of the alternative fuel vehicle industry, optimize the allocation of resources, and promote the rapid realization of energy saving, emission reduction and environmental protection. This paper adopts the case analysis method, selects X, a listed company of alternative fuel vehicles in China, as a case, and analyzes the company’s development in the past ten years, including its operation, financial situation, and tax burden. The research hypothesis is that preferential tax policies have a positive effect on the development of Alternative Fuel Vehicle enterprises. Through financial indicators and tax burden, the impact of tax preferential policies on X is analyzed, and the current problems are pointed out. Research has confirmed that preferential tax policies have a certain role in promoting the profitability of enterprises, but enterprises are too dependent on policies, and there are problems such as poor policy effects and weak pertinence.
“…The level of the tax burden will directly reflect whether the tax cost borne by the enterprise is suitable for the production and development of the enterprise. The tax burden level of the taxpayer or tax object is mainly reflected by the tax burden rate, which is also an important basis for formulating and improving tax policies [14]. Considering the availability of data, this paper selects the data in X's publicly released financial statements, and uses the effective tax rate method to assess the tax burden level of the company.…”
In the process of promoting the development of China’s alternative fuel vehicle industry, the government has issued preferential tax policies that are beneficial to its industrial development, and actively guided its industrialization process. The purpose of this paper is to research and analyze the preferential tax policy of the alternative fuel vehicle industry, optimize the allocation of resources, and promote the rapid realization of energy saving, emission reduction and environmental protection. This paper adopts the case analysis method, selects X, a listed company of alternative fuel vehicles in China, as a case, and analyzes the company’s development in the past ten years, including its operation, financial situation, and tax burden. The research hypothesis is that preferential tax policies have a positive effect on the development of Alternative Fuel Vehicle enterprises. Through financial indicators and tax burden, the impact of tax preferential policies on X is analyzed, and the current problems are pointed out. Research has confirmed that preferential tax policies have a certain role in promoting the profitability of enterprises, but enterprises are too dependent on policies, and there are problems such as poor policy effects and weak pertinence.
“…In contrast, taxpayers with below-average incomes can have zero tax burdens. As mentioned by Lapov and Mayburov (2021), the advantages of progressive Taxation are also from the state's point of view, specifically in the form of higher tax revenue. Higher economic growth is also a benefit of progressive Taxation.…”
Background
The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear.
Objectives
The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity.
Methods/Approach
The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity.
Results
In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level.
Conclusions
Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.
The importance and appraisal of enterprise tax burden is underlined by its serious impact on its finance and business functioning. In order to conduct a high-quality tax controlling, cut tax risks and achieve optimal tax burden the author focuses attention on studying theoretical principles and approaches to estimating the impact of tax burden on business activity of the organization. Through analyzing economic and mathematic methods of assessing company tax burden elaborated by Russian scientists, focus was made on the importance of investigating this indicator within the frames of econometric modeling with the help of language R. To estimate the impact of tax burden on results of business activity and finance and economic factor on the amount of tax burden the article proposed to build models with panel data, whose shaping can help identify steps aimed at upgrading tax control and tax burden management.
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