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В данной статье представлен сравнительный анализ влияния пандемии Covid-19 на собираемость налога на добавленную стоимость (НДС) в Перу и в России. Рассмотрены данные о поступлении НДС за 2019 – 2020 гг. Сделаны выводы о влиянии изменения собираемости НДС на экономику стран. This article presents a comparative analysis of the impact of the Covid-19 pandemic on the collection of value added tax (VAT) in Peru and in Russia. Data on VAT receipts for 2019 – 2020 are considered. Conclusions are drawn about the impact of changes in VAT collection on the economies of countries.

The article considers the essence and main properties of the tax potential of the region. The structure of tax potential, including three main components – realized, unrealized and forecasted ones – is studied. It is proved that the main sources of tax potential formation are potential tax revenues, opportunities of taxpayers, tax base resources and rates. The results of an analysis of tax revenues structure in Consolidated Budget of Ukraine for 2013–2019 have shown that the actual tax revenues, forming the realized component of the tax potential, occupy the largest share among all types of budget revenues. The main budget-forming taxes in Ukraine are personal income tax, value added tax, corporate income tax, and excise tax. The characteristics of the existing methods of assessing the tax potential in the region, their advantages and disadvantages are given. To assess the tax potential of the regions in Ukraine, the method using the index of tax potential based on gross regional product has been applied. The analysis of the tax potential index has allowed to systematize the regions of Ukraine into groups according to the indicator of tax capacity, to objectively assess the real income opportunities of each region in the country and to prove that the factors of influence on increasing tax potential should be the growth of gross regional product and income. It is proved that the assessment of tax potential is an important step in the system of tax planning and forecasting, which is based on information about the level of potential income. Based on the results of the assessment of the tax potential of the regions, it is advisable to develop measures aimed at expanding and improving the structure of the tax base, which may be prospects for further development in this area., У статті розглянуто сутність та основні властивості податкового потенціалу регіону. Досліджено структуру податкового потенціалу, яка включає три основні складові: реалізовану, нереалізовану та прогнозовану. Доведено, що основними джерелами формування податкового потенціалу є потенційні податкові надходження, можливості платників податків, ресурси бази оподаткування, тобто податкові бази та ставки. Проведено аналіз структури податкових надходжень Зведеного бюджету України за 2013–2019рр., результати якого показали, що фактичні податкові надходження, які формують реалізовану складову податкового потенціалу, займають найбільшу частку серед усіх видів бюджетних доходів. Основними бюджетоутворюючими податками в Україні залишаються податок на доходи фізичних осіб, податок на додану вартість, податок на прибуток підприємств, акцизний податок. Наведено характеристику існуючих методів оцінювання податкового потенціалу регіону, їх переваги та недоліки. Для оцінювання податкового потенціалу регіонів України використано метод із застосуванням індексу податкового потенціалу на основі валового регіонального продукту. Аналіз індексу податкового потенціалу дав змогу систематизувати регіони України на групи за показником податкоспроможності, об’єктивно оцінити реальні дохідні можливості кожного регіону країни та довести, що факторами впливу на збільшення рівня податкового потенціалу варто вважати зростання валового регіонального продукту та доходів регіону в розрахунку на одну особу населення. Доведено, що оцінювання податкового потенціалу є важливим етапом у системі податкового планування та прогнозування, яка базується на інформації про рівень потенційних доходів.

статті розглянуто сутність та основні властивості податкового потенціалу регіону. Досліджено структуру податкового потенціалу, яка включає три основні складові: реалізовану, нереалізовану та прогнозовану. Доведено, що основними джерелами формування податкового потенціалу є потенційні податкові надходження, можливості платників податків, ресурси бази оподаткування, тобто податкові бази та ставки. Проведено аналіз структури податкових надходжень Зведеного бюджету України за 2013– 2019 рр., результати якого показали, що фактичні податкові надходження, які формують реалізовану складову податкового потенціалу, займають найбільшу частку серед усіх видів бюджетних доходів. Основними бюджетоутворюючими податками в Україні залишаються податок на доходи фізичних осіб, податок на додану вартість, податок на прибуток підприємств, акцизний податок. Наведено характеристику існуючих методів оцінювання податкового потенціалу регіону, їх переваги та недоліки. Для оцінювання податкового потенціалу регіонів України використано метод із застосуванням індексу податкового потенціалу на основі валового регіонального продукту. Аналіз індексу податкового потенціалу дав змогу систематизувати регіони України на групи за показником податкоспроможності, об’єктивно оцінити реальні дохідні можливості кожного регіону країни та довести, що факторами впливу на збільшення рівня податкового потенціалу варто вважати зростання валового регіонального продукту та доходів регіону в розрахунку на одну особу населення. Доведено, що оцінювання податкового потенціалу є важливим етапом у системі податкового планування та прогнозування, яка базується на інформації про рівень потенційних доходів. The article considers the essence and main properties of the tax potential of the region. The structure of tax potential, including three main components – realized, unrealized and forecasted ones – is studied. It is proved that the main sources of tax potential formation are potential tax revenues, opportunities of taxpayers, tax base resources and rates. The results of an analysis of tax revenues structure in Consolidated Budget of Ukraine for 2013–2019 have shown that the actual tax revenues, forming the realized component of the tax potential, occupy the largest share among all types of budget revenues. The main budget-forming taxes in Ukraine are personal income tax, value added tax, corporate income tax, and excise tax. The characteristics of the existing methods of assessing the tax potential in the region, their advantages and disadvantages are given. To assess the tax potential of the regions in Ukraine, the method using the index of tax potential based on gross regional product has been applied. The analysis of the tax potential index has allowed to systematize the regions of Ukraine into groups according to the indicator of tax capacity, to objectively assess the real income opportunities of each region in the country and to prove that the factors of influence on increasing tax potential should be the growth of gross regional product and income. It is proved that the assessment of tax potential is an important step in the system of tax planning and forecasting, which is based on information about the level of potential income. Based on the results of the assessment of the tax potential of the regions, it is advisable to develop measures aimed at expanding and improving the structure of the tax base, which may be prospects for further development in this area

Despite the importance of the financial administrators of Egypt (aṣḥāb al-ḫarāǧ) and their basic role in the administration system in the early Islamic period, historical sources don't provide sufficient information about them. On the other hand, hundreds of papyri from ­al-Ušmūnayn province still exist. These papyri, especially tax receipts, contain many names and some information about the financial directors of Egypt during the 2nd-3rd/8th-9th centuries. Some of the financial directors are not mentioned in other historical sources, but al-Ušmūnayn Arabic papyri provide some new information about known directors and introduce new ones. Malgré l’importance des intendants (administrateurs financiers) et leur rôle fondamental dans le système administratif, au début de la période islamique en Égypte, les sources historiques ne fournissent guère d'informations à leur sujet. On dispose toutefois de centaines de papyrus de la province d’al-Ušmūnayn. Ces papyrus — en particulier les reçus fiscaux — comportent plusieurs noms d’intendants et de nombreuses informations sur eux aux IIe-IIIe/VIIIe-IXe siècles, qui ne figurent dans aucune autre source. Pour ceux qui y sont mentionnés, les papyrus arabes d’al-Ušmūnayn contribuent à fournir de nouveaux renseignements. على الرغم من أهمية المدراء الماليين (أصحاب الخراج) ودورهم الأساسي في النظام الإداري لمصر في الفترة الإسلامية المبكرة، إلا أن المصادر التاريخية لا تقدم معلومات كافية عنهم. من جهة أخرى فإن لدينا مئات من أوراق البردي الباقية من إقليم الأشمونين. هذه البرديات – وخصوصًا إيصالات الضرائب – تحتوي على العديد من الأسماء والمعلومات عن المدراء الماليين لمصر في القرنين (2-3هـ/ 8-9م) لم يرد ذكر لبعضهم في المصادر التاريخية. أما الذين ورد ذكرهم، فإن البرديات العربية تُسهم في تقديم بعض المعلومات الجديدة عنهم.

The slowdown in economic growth highlights the problem of developing tax capacity at various levels, therefore the article is devoted to the consideration of practical aspects of the assessment of the tax potential. On the example of the Belgorod region, trends in the development and increase of the tax potential were identified, measures of activation of the elements of the structure of the potential, which are essential for the budget, were proposed.The paper uses methods of comparative analysis, analysis of key indicators of tax and non–tax revenues. Conclusions are made on the need to prioritize areas for the development of tax capacity, to increase the region's independence and to create tax conditions for conducting entrepreneurial activity in the territory., Уповільнення темпів економічного зростання виводить на перший план проблеми розвитку податкового потенціалу на різних рівнях, тому стаття присвячена розгляду практичних аспектів оцінки податкового потенціалу. На прикладі Бєлгородської області ідентифіковані тенденції розвитку та нарощування податкового потенціалу, запропоновано заходи активізації елементів структури потенціалу, які мають істотне значення для бюджету.В роботі використані методи порівняльного аналізу, аналізу ключових показників податкових і неподаткових доходів. Зроблені висновки про необхідність виділення пріоритетних напрямків для розвитку податкового потенціалу, підвищення самостійності регіону та створення податкових умов для ведення підприємницької діяльності на території., Замедление темпов экономического роста выводит на первый план проблемы развития налогового потенциала на различных уровнях, поэтому статья посвящена рассмотрению практических аспектов оценки налогового потенциала. На примере Белгородской области идентифицированы тенденции развития и наращивания налогового потенциала, предложены меры активизации элементов структуры потенциала, которые имеют существенное значение для бюджета.В работе использованы методы сравнительного анализа, анализа ключевых показателей налоговых и неналоговых доходов. Сделаны выводы о необходимости выделения приоритетных направлений для развития налогового потенциала, повышения самостоятельности региона и создания налоговых условий для ведения предпринимательской деятельности на территории.

The article, using statistical data, analyzes tax revenues to the state budget of the economies in transition countries, namely Russia, Georgia, Ukraine and the Czech Republic. Such analysis is necessary to identify the main ways to pump up the budget and, using comparative analysis, to draw conclusions about the methods, applied by economies in transition countries to come out of the crisis and restore the economy. The main reasons of tax revenues increase or decrease as the main source of pumping up the state budget are examined. Methods of taxation policy, the countries used for the economy restoration are described.

This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals and firms) who had failed to pay their income tax for the 2013 tax year. Taxpayers were randomly allocated to receive either no letter, the letter originally used by the Guatemalan Tax Authority, or four letter variants adapted using behavioral design. The study finds that although all letters increased the rate of declaration, only two of the letters were successful at increasing the rate of payment and the average amount paid per letter received. The best performing treatments were a deterrent message framing non-declaration as an intentional and deliberate choice, rather than oversight (designed to overcome status quo bias), and a social norms message that referred to the 64.5 percent of taxpayers that had already paid this tax (join the status quo). These two interventions increased the rate of payment as well as the average amount paid conditional on paying, overall more than tripling tax receipts. The paper estimates that if sent to all taxpayers in the sample, in 11 weeks the social norms letter would have generated additional tax revenues of approximately US$760,000, which is 36 times the cost of sending the letters. The effects are persistent and remain at 12 month follow up, suggesting the letters are effective in increasing revenue for the tax authority rather than just bringing tax receipts forward.

The Government of Rwanda has introduced several reforms since 2009 that have significantly improved the domestic business environment. One of the reforms is the one-stop shop for business registration. Making use of newly available administrative data sources such as tax and company registrations records, this paper sheds light on the effects of the introduction of the one-stop shop on company registrations, taxes, employment, and exports between 2008 and 2012. The paper finds sizable benefits to Rwandas efforts, which are mostly driven by the registration of large and mid-sized companies, with a limited contribution from small and micro-sized ones. The use of a newly available data source highlights the potential uses of growing bodies of administrative data and their possible shortfalls.

Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. Some have gone further and argued that explicitly earmarking excise taxes on alcohol and tobacco to finance public health expenditures—marrying sin and virtue as it were—will make increasing such taxes more politically acceptable and provide the funding needed to increase such expenditures, especially for the poor. The basic idea—tax “bads” and do “good” with the proceeds—is simple and appealing. But designing and implementing good “sin” taxes is a surprisingly complex task. Earmarking revenues from such taxes for health expenditures may also sound good and be a useful selling point for new taxes. However, such earmarking raises difficult issues with respect to budgetary rigidity and political accountability. This note explores these and other issues that lurk beneath the surface of the attractive concept of using increased sin excises on alcohol and tobacco to finance “virtuous” social spending on public health.

Somalis face a daunting development challenge to overcome the legacy of two decades of sustained conflict and fragility, but substantial progress is now being made. Since 1991 and the collapse of the Siad Barre regime, Somalia has experienced cycles of conflict and fragility that fragmented the country, undermined legitimate institutions, and created widespread vulnerability. The new government that emerged following the Transitional Federal Government and the Roadmap to End the Transition in 2012 inherited a dysfunctional economy facing high levels of poverty and inequality, a youth bulge, high unemployment, and large infrastructure gaps. Against a backdrop of political progress marked by the emergence of new Federal Member States (FMSs) within the new constitutional framework and continued insecurity, the Federal Government of Somalia (FGS) has embarked on a process of structural, legislative, and institutional reform. The economy is starting to respond: Somalis are returning from abroad to invest, shops are opening, and the property market is booming. This is the first economic update for Somalia since the 2005 World Bank country economic memorandum for Somalia. The long conflict made monitoring of economic and social data nearly impossible since the late 1980s. With the relative stability of the past few years, new data have become available. The update is divided into two parts. Part one presents information on the social, economic, and governance status of Somalia. Part two focuses on intergovernmental fiscal relations.

This paper presents results illustrating a close relationship between economic and technical errors in receipts projections made by the OMB and the CBO. The specific source appears to be the relationship between economic and technical errors for personal income tax receipts. Receipts projections generally are efficient in the use of prior information, although some evidence exists to suggest that OMB economic receipts revisions are related to prior economic information. The results indicate a greater sensitivity of changes in receipts projections to changes in the performance of the economy than typically realized.

В статье рассмотрены возможные подходы расширения базы налогообложения акцизным налогом в Украине. Показана значимость акцизного налогообложения в Украине. Проанализированы экономические показатели, влияющие на процесс налогообложения акцизным налогом и их влияние на повышение доходной части Государственного бюджета. Приведены размеры поступлений от уплаты плательщиками акцизного налога. На примере ПрАО «Филип Морис Украина» осуществлен расчет суммы акцизного налога и показан объем налоговых поступлений от уплаты предприятием своих налоговых обязательств. Предложен порядок акцизного налогообложения операций отечественных производителей табачных изделий, ориентированных на экспорт. The article discusses the possible approaches expand the tax base excise tax in Ukraine. The importance of excise tax in Ukraine. Analyzed economic indicators affecting the taxation process to excise duty and their impact on increasing revenues of the state budget. Shows the dimensions of the proceeds from the payment of excise tax payers. On an example PrJSC "Philip Morris Ukraine" was done calculating the amount of the excise tax, and shows how much tax revenue from paying their tax obligations now. Proposed how the excise tax operations of domestic manufacturers of tobacco products, export-oriented.

International audience; We propose corrections to and reeditions of ostraca recently published in O.Petr.Mus. — most of them tax receipts or accounts from the VIIIth Theban area (Djeme).

Taxes are the price you pay for civilization. Taxes provide government revenues, and those who pay them have a stake in the system and in how government spends its money. Taxes are lifeblood of a stable and prosperous society. In the wake of the global economic downturn levying tax in even more difficult. With large structural deficits in the big developed economies, fiscal policy has never been under so much public scrutiny. While there is a clear expectation that economies will need to raise taxes as well as making spending cuts, they will need to remain cautious in how they raise taxes to ensure that recovery is not stifled. For developing economies, with cuts in aid budgets, tax revenues may prove to be a more sustainable source of financing. But challenges remain in terms of combating capital flight. Reducing the size of the informal economy and helping tax authorities to monitor compliance and collect taxes.

У статті досліджені методи прогнозування податкових надходжень в умовах реформування системи оподаткування. Methods of prognostication of tax receipts are in the conditions of reformation of the system of taxation are investigated in the article.

У статті досліджено інформаційне забезпечення щодо формування статей податкових надходжень при розробці проекту зведеного бюджету The informative providing is in relation to forming of the articles of tax receipts at development of erected budget statement is investigated in the article.

Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy.