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41. More for less: What tax system for Poland?

Author:
Stanisław Gomułka, Jarosław Neneman, and Michał Myck
Publication Date:
10-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
What are the challenges facing Poland’s economy and tax system over the next 20 years? What does the optimal tax system mean? Do we have high taxes in Poland? The goal of the publication is to initiate a discussion on the subject of a tax system for Poland, presenting a framework within which the current system should be analyzed and conclusions drawn about what changes are needed over the longer term. Professor Stanisław Gomułka, chief economist of the Business Centre Club, analyzes the challenges facing Poland’s economy and tax system over the next 20 years. Jarosław Neneman, an assistant professor at Łazarski University, presents the basic parameters for a planned academic research project on how to use the Polish tax system effectively. Michał Myck, director and board member of CenEA (the Center for Economic Analysis) describes the optimal characteristics of a tax system according to theory and the results of scholarly research, which of course also relates to the Polish tax system.
Topic:
Economics, Finance, Tax Systems, and Fiscal Policy
Political Geography:
Europe, Poland, and European Union

42. How the European Commission and European countries fight VAT fraud

Author:
Kamil Olczykowski, Piotr Laskowski, Tomasz Kassel, and Tomasz Michalik
Publication Date:
06-2017
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
The VAT gap, both on the European Union scale and that of particular member states (though not all of them) appeals to the imagination and awakens many extreme emotions. For it is difficult to accept that the level is so significant, and – what is more – in recent years it has narrowed quite insignificantly despite attempts to limit it. In the popular understanding, this gap is quite often identified exclusively with the consequences of fraud, but it has many more component elements, many of which have nothing to do with abuse. Still, this doesn’t change the face that it is precisely fraud and abuse that constitute a particularly significant element of the VAT gap.
Topic:
Financial Crimes, Tax Systems, Fiscal Policy, and VAT
Political Geography:
Europe, Poland, and European Union

43. Towards a Fair and Just Fiscal Policy in Pakistan

Author:
Vaqar Ahmed, Mustafa Talpur, and Sadaf Liaqa
Publication Date:
06-2016
Content Type:
Working Paper
Institution:
Oxfam Publishing
Abstract:
Pakistan does not currently mobilize sufficient tax revenue to finance essential public services, including healthcare and education, on which the poor rely the most. Consequently, these services remain inadequate, hampering efforts to reduce poverty and address extreme inequalities. Furthermore, the current tax system in Pakistan is seen by many as unfair and inequitable. Two-thirds of tax revenue is mobilized through indirect taxes, which are regressive in nature and unfairly burden those least able to pay them. Against this backdrop, this paper explains the four basic elements necessary for a fair and just tax regime, which, if implemented, would strengthen the domestic revenue base, increase equity and improve overall development outcomes, as the public sector will have more resources at its disposal to spend on human and social well-being.
Topic:
Education, Tax Systems, Fiscal Policy, and Social Services
Political Geography:
Pakistan and Middle East

44. Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report

Author:
Grzegorz Poniatowski, Mikhail Bonch-Osmolovsky, and Misha V. Belkindas
Publication Date:
09-2016
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
The analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, “Study and Reports on the VAT Gap in the EU-28 Member States”, which is a follow up to the reports published in 2013, 2014, and 2015. In this report, estimates of the VAT Gap and the Policy Gap for the year 2014 are presented, as well as revised estimates for the years 2010–2013 “due to the transmission” of Eurostat national accounts from the ESA95 to the ESA10. This update covers Croatia, which was not included in the previous updates. While it was hoped that the update would also cover Cyprus, it has not been possible due to incomplete national accounts data. The VAT Gap is a measure of VAT compliance and enforcement that provides an estimate of revenue loss due to fraud and evasion, tax avoidance, bankruptcies, financial insolvencies, as well as miscalculations. It is defined as the difference between the amount of VAT collected and the VAT Total Tax Liability (VTTL), which is expressed in the report in bothabsolute and relative terms. The VTTL is the theoretical tax liability according to tax law, and is estimated using a “top-down” approach.
Topic:
Economic growth, Tax Systems, Macroeconomics, Fiscal Policy, Innovation, VAT, and Trade
Political Geography:
Europe, Poland, Croatia, and European Union

45. VAT non-compliance in Poland under scrutiny

Author:
Grzegorz Poniatowski, Jarek Neneman, and Tomasz Michalik
Publication Date:
07-2016
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances. In the new mBank - CASE Seminar Proceedings three experts: Grzegorz Poniatowski, dr. Jarosław Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Topic:
Budget, Economic growth, Tax Systems, Fiscal Policy, and VAT
Political Geography:
Europe, Poland, and European Union

46. Corruption Reports 2016: Hidden Economy in Turkey

Author:
Hasan Kirmanoğlu and K. İpek Miscioğlu
Publication Date:
12-2016
Content Type:
Special Report
Institution:
Turkish Economic and Social Studies Foundation (TESEV)
Abstract:
SELDI network have proposed to prepare a hidden economy overview to contribute to understanding the hidden economy and tracing its links with corruption that are significant for both anti-corruption practices and increasing welfare in Southeastern Europe (SEE) countries. Anti-corruption policies alone are unlikely to produce wide societal support, unless they are imbedded in economic reform and increase in prosperity. Therefore, a broadening of the anti-corruption debate from sheer law enforcement towards more economic grounded rationale, such as addressing the nexus between corruption and hidden economy, is needed.
Topic:
Corruption, Law Enforcement, Economy, Business, and Tax Systems
Political Geography:
Europe, Turkey, and Middle East

47. Institutions of the Russian fiscal federalism: 20 years of evolution

Author:
Elena Jarocinska
Publication Date:
06-2014
Content Type:
Policy Brief
Institution:
Center for Social and Economic Research - CASE
Abstract:
In this brief, Elena Jarocinska summarizes the main thrust of Russian federal fiscal institutions and discusses their specific features. She describes the evolution of federal fiscal regulations since the establishment of the Russian federal state. As a conclusion, she offers the following policy recommendations: tax autonomy of subnational governments which is currently very limited should be increased; federal aid should be further formalized and made more transparent; regulations should not be changed from year to year to provide for a more stable environment; and subnational interests should be better protected at the institutional level.
Topic:
Monetary Policy, Reform, Tax Systems, Institutions, Fiscal Policy, Trade, and Post-Socialist Economies
Political Geography:
Russia, Europe, Central Asia, Caucasus, and Eastern Europe

48. Uncovering the Unknown: An Analysis of Tax Evasion in Zambia 2014

Author:
Shebo Nalishebo and Albert Halwampa
Publication Date:
12-2014
Content Type:
Working Paper
Institution:
Zambia Institute for Policy Analysis and Research (ZIPAR)
Abstract:
The Government of the Republic of Zambia, like many other governments in the world, significantly relies on tax revenue to finance both its key infrastructure development and social services. Zambia’s tax revenue declined from 30% of GDP in the 1970s to only an average of 13% of GDP in the 1990s mainly due to the decline in mining revenue and weak tax administration. To address this decline, significant tax reforms were undertaken that included the creation of the Zambia Revenue Authority (ZRA). Despite these reforms, tax revenue collection has to a large extent been unsatisfactory, recording average tax revenue-to-GDP of 17% in the last five years. This study investigates the extent and causes of tax evasion in Zambia including the review of the current legal and administrative measures used by the ZRA in addressing this problem. To investigate tax evasion in Zambia, several methodologies or approaches are used. These include carrying out a qualitative survey on a small sample of large taxpayers to find out their perceptions on the causes of tax evasion in Zambia. In investigating the extent of tax evasion, the tax gap with respect to Pay-As-You-Earn (PAYE) personal income tax of the self-employed and paid employees is estimated using data from the nationally representative 2010 Living Conditions and Monitoring Survey (LCMS). Further, a comparative assessment of Zambia‘s tax revenue performance relative to countries in the Southern Africa Customs Union (SACU) and Sub-Saharan Africa (SSA) is undertaken. The study also reviews the current legal and administrative measures used to address tax evasion.
Topic:
Government, Tax Systems, and Tax Evasion
Political Geography:
Africa and Zambia

49. Alternative Investment Regimes for Direct Foreign and Domestic Investments in Russian Subsoil

Author:
Andrei Konoplyanik
Publication Date:
01-2013
Content Type:
Working Paper
Institution:
The Harriman Institute
Abstract:
This paper examines the evolution of the Russian investment regime in the subsoil in its both key – legal and tax - components starting from the very beginning of post-Soviet Russia in early 1990s up to the present day. We will discuss what are the prospects of its further development on a “slightly different” (or alternative) basis compared to the one that exists today.
Topic:
Foreign Direct Investment, Legal Theory, Tax Systems, and Investment
Political Geography:
Russia, Europe, and Eastern Europe

50. What do the COMESA Customs Union and COMESA-EAC-SADC Tripartite Free Trade Area mean for Zambia’s import trade and trade tax revenue?

Author:
Caesar Cheelo, Njeleka Malata, and Joseph Tembo
Publication Date:
02-2012
Content Type:
Working Paper
Institution:
Zambia Institute for Policy Analysis and Research (ZIPAR)
Abstract:
Zambia has participated actively in the Common Market for Eastern and Southern Africa (COMESA) and Southern African Development Community (SADC) regional integration programmes. Within SADC it is now reportedly a full participant in the SADC Free Trade Area (FTA), granting duty-free and quota-free access to goods originating from the SADC region. It is also a founding participant in the COMESA FTA and is now looking ahead to participate in the establishment of the COMESA Customs Union. The country is also committed to participate in the recently announced Tripartite FTA, which will establish a free trade area and then eventually a customs union, consolidating the regional economic communities of COMESA, SADC, and the East African Community (EAC). Quite often the actual or potential short-term or transitional impacts of the tariff reforms associated with regional integration are not well known. This is the case with respect to Zambia’s commitments to further integration under the forthcoming COMESA Customs Union and Tripartite FTA. ZIPAR therefore undertook a study to assess the potential effects for Zambia of the forthcoming trade reforms implied in both the COMESA Customs Union and the Tripartite FTA. The study made two starting-point observations: on the one hand, the Tripartite FTA is expected to consolidate the internal markets of the three regional economic communities and facilitate duty- and quota-free trade within the common market, subject to rules of origin. This means the Tripartite FTA will define Zambia’s internal trade policy position with other member states. On the other hand, the COMESA Customs Union, with its Common Tariff Nomenclature, Common External Tariff structure and common Customs Management Regulations, will define Zambia and other COMESA Member States’ common external trade policy position. Given Zambia’s ratification of these trade arrangements, it is important for policy-makers to understand the significance of the trade policy reforms implied in both the COMESA Customs Union and the Tripartite FTA. This paper therefore seeks to determine the implications for Zambia of the trade reforms that the country will undertake. It applies the following methods of ex-ante analysis: (1) Import trade and tariff profiling using simple descriptive statistical analysis of trade for the period 2000-2010 and of tariff structures in 2010; (2) Analysis of required trade policy reforms; and (3) Analysis of revenue implications and economic effects using the World Bank’s Tariff Reform Impact Simulation Tool (TRIST). Trade and customs data as well as other data were obtained from authentic national and international sources including the Zambia Revenue Authority, COMESA Secretariat, Central Statistical Office, Ministry of Finance, World Trade Organisation and World Bank, among others. The paper’s reference period is 2010.
Topic:
Regional Cooperation, Economy, Tax Systems, Free Trade, and Imports
Political Geography:
Africa and Zambia