The Role of Tax Forecasting for the Economic Development of the Country

Zhuravleva, Irina A.; Grundel, Larisa Petrovna; Зверева, Татьяна Владимировна; Мороз, В. В.; P'yanova, M.V.

doi:10.1007/978-3-030-13397-9_68

Cited by 3 publications

(2 citation statements)

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“…A high level of GDP enables the government to provide more public goods to its citizens. Consequently, taxpayers, seeing the efficiency of taxation, will be more loyal to their tax obligations, but with ineffective use of budgetary funds, when the state does not fulfill its obligations to provide the proper level of social benefits [16], a high level of tax collection may be accompanied by a decrease in tax morality. A low level of tax morality can lead to a decrease in tax collection, hence, to a decrease in budget revenues.…”

Section: Resultsmentioning

confidence: 99%

The impact of budget transparency on tax compliance

et al. 2021

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The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.

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Section: Resultsmentioning

confidence: 99%

The impact of budget transparency on tax compliance

et al. 2021

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“…To increase state revenue by making taxes a source of funds from within the country. (Button, 2019;Zhuravleva et al, 2019) Increasing tax revenue will increase the productivity and development of a country. (T. J.…”

Section: Introductionmentioning

confidence: 99%

Effect of MSME DTP Final PPh Incentives on the Sustainability of MSMEs in the Covid-19 Pandemic Period

Lestari

Brata

2023

jebe

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The spread of the Covid-19 Pandemic that hit Indonesia at the end of 2019 caused a downturn in various sectors, especially the economic sector, including MSME players, who experienced a significant decrease in turnover. In order to maintain stability and restore the national economy, the government issued a tax incentive policy (PMK Number 82/PMK.03/2021) to continue to support MSME productivity during the Pandemic. This study aims to determine how much influence the Government-borne Final Income Tax Incentives (DTP) given to MSME actors on the sustainability of MSMEs registered at one of the Primary KPPs in Bandung City during the Covid-19 Pandemic. The method used in this research is explanatory research with a quantitative approach. The data used uses primary data in the form of a questionnaire addressed to taxpayers of MSME actors registered at one of the KPP Pratama in Bandung, which 35 respondents fill in. The study results show a significance value (Sig.) of 0.046 <0.05 in the T-Test test, so the researchers concluded that the DTP Final Income Tax Incentive positively affected the sustainability of MSMEs during the Covid-19 Pandemic. The simple linear regression equation formed is Y = 16.480 + 0.387X with a coefficient of determination of 0.115 (11.5%). This condition means that the dependent variable DTP Final Income Tax Incentive has the ability of 11.5% in explaining the variance on the sustainability of MSMEs, and there is still 88.5% of the variance explained by other independent variable factors. Therefore, it is necessary to have other independent variables, such as Tax Rates, Tax Socialization, and Financial Conditions, to affect the sustainability of MSMEs during the co-19 Pandemic simultaneously.

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