HOME PAGE | |
№ 3/2009
1Institute for Economics and Forecasting, NAS of Ukraine
Tax competition: new challenges to Ukraine’s taxation system
Ekon. prognozuvannâ 2009; 3:48-60 |
ABSTRACT ▼
The article reveals the essence of tax competition and generalizes the approaches to defining the no-tion of "tax competition". The author considers the peculiarities of the development of tax competi-tion and its influence of tax policy in European countries. She justifies proposals on raising the com-petitiveness of Ukraine’s taxation system
Keywords:
Article in Ukrainian (pp. 48 - 60) | Download | Downloads :595 |
REFERENCES ▼
2. Porter M.E. Konkurenciya, M., Vyliams, 2007, 608 s., < www.williamspublishing.com>.
3. Blankart Sh. Derzhavni finansy v umovakh demokratii. Vstup do finansovoi nauky, za nauk. red. V.M.Fedosova, K., Lybid, 2000, S. 253.
4. Conference on the Fight Against International Tax Evasion and Avoidance: Improving transparency and stepping up exchange of information in tax matters, OECD, 21 October 2008, <www.oecd.org>.
5. Picciotto S. The international crisis of income taxation: combating tax havens, capital flight and corruption, 15th Commonwealth Law Conference, 9th–13th September 2007, Nairobi, Kenya, <eprints.lancs.ac.uk>.
6. Goodspeed T.J. Tax competition, benefit taxes, and fiscal federalism, National Tax Journal, 1998, Vol. 51, № 3, P. 579–586.
7. Wilson J.D, Wildasin D.E. Capital tax competition: Bane or Boon?, Journal of Public Economics, 2004, Vol. 88, № 6, P. 1065–1091.
8. Tannenwald R. "Tax Competition" in The Encyclopaedia of Tax Policy, Washington, the Urban Institute, 1999, P. 367–371.
9. Tiebout C.M. A pure theory of local expenditures, Journal of Public Economics, 1956, № 64, P. 416–424.
10. Nalogovyj raj ili peklo, 12 travnya 2006, <libertybelarus.info>.
11. Fiscal rules for subcentral governments?, Design and impact, OECD, 2006, 83 r., <www.oecd.org>.
12. Zodrow G.R, Mieszkowski P. Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, Journal of Urban Economics, 1986, № 19, P. 356–370.
13. Dehejia V.H, Genshel Ph. Tax Competition in the European Union, MPIfG, 1998, № 98 3, 40 p., <www.mpifg.de>; Bond E.W, Samuelson L. Strategic Behaviour and the Rules for International Taxation of Capital, Economic Journal, 1989, № 398, P. 1099–1111
14. Oates W.E, Schwab R.M. Economic Competition Among Jurisdictions: Efficiency Enhancing or Distortion Inducing?, Journal of Public Economics, 1988, № 35, P. 333–354.
15. McGee R.W. Taxation and public finance: a philosophical and ethical approach, Commentaries on the Law of Accounting & Finance, 1997, Vol. 1, P. 157–240.
16. Guilfoyle J.P. The effect of property taxes on home values, Journal of real estate literature, 2000, Vol. 8, P. 109–127.
17. Musgrave R.A. The theory of public finance, McGrawHill Book Company, Inc, 1959, 626 r.
18. Gaboury G, Vaillancourt F. Tax competition and tax mimicking by subnational entities: a summary of the literature, Institute of InterGovernmental Relations (IIGR), Queen`s University, Kingston, Canada, 2003, 23 r., <www.aucc.ca>.
19. Braid R.M. Spatial competition between jurisdictions which tax perfectly competitive retail (or production) centers, Journal of urban economics, 1993, Vol.34, №,1, PP. 75–95.
20. Tangeras Th.P. Yardstick competition and quality, Research Institute of Industrial Economics (IFN), 2008, p. 31, <www.ifn.se/thomast>.
21. Brennan Dzh, B`yukenen Dzh. K nalogovoj konstitucii dlya leviafana, Vekhi ekonomicheskoj mysli, Ekonomika blagosostoyaniya i obshestvennyj vybor, T. 4, M., Ekonomicheskaya shkola, 2004, 586 s.
22. Krogstrup S. What do Theories of Tax Competition Predict for Capital taxes in EU Countries? A review of the Tax Competition Literature, HEI, 2002, № 05 2002, r. 26, < hei.unige.ch/sections/ec/>.
23. Stiglits Dzh.E. Ekonomika derzhavnogo sektora, per. z angl. A.Oliynyk, R.Silskyy, K., Osnovy, 1998, 854 s.
24. Khejdi K. Optimal`noe nalogooblozhenie kak orientir nalogovoj politiki. Ekonomika nalogovoj politiki, per. s angl., pod red. Majkla P, M., "Filine`", 2001, 328 s.
25. Frolova N.B. Opodatkuvannia dokhodiv vid pratsi ta vid kapitalu v Ukraini, Ekonomika Ukrainy, 2006, № 12, C. 21–28.
26. World Investment Report 2007: Transnational Corporations, Extractive Industries and Development, UNCTAD, 2007, 292 p.
27. Az– mar C, Delios A. Tax competition and FDI: The special case of developing countries, J. Japanese Int. Economies, 2007, P. 24
28. Ytogy sammyta G20, 3 kvitnia 2009, <news.finance.ua>.
29. New bilateral pacts enlarge network on exchange of information for tax purposes, OECD, 30 October 2008, <www.oecd.org>.
№ 3/2014
1Institute for Economics and Forecasting, NAS of Ukraine
A comparative analysis of the factors of tax evasion in Ukraine and USA
Ekon. prognozuvannâ 2014; 3:148-156 |
ABSTRACT ▼
The purpose of the article is to reveal effects on the individual's tax compliance, to examine weak points of tax legislation of Ukraine that may induce tax evasion, and to develop recommendations for the improvement of Ukraine's tax system in terms of minimization of tax evasion, in particular, by introducing comprehensive tax reporting.
The article presents the findings of various theoretical and empiric investigations by leading domestic and foreign experts on the issues of estimation and detection of tax evasion. Generalization of the basic factors predetermining is based on the conclusions of the theory of subjective expected utility, institutional theory, as well as the results of analysis of a simple static model.
Considerable attention is given to the analysis of tax evasion effects on the economic growth as long as it dis-torts tax burden distribution and income redistribution, and aggravates imperfect competition.
Advantages of comprehensive tax reporting are justified in terms of the facilitation of the detection of tax evasion and counteraction to its emergence in the future. Based on USA experience, it is stated that the efficiency of this measure increases with certain incentives (such as tax abatements, credits, tax deductions and other tax allowances), which encourage voluntary reporting of the tax payers. However, according to the analysis of domestic tax legislation, such incentives are almost absent in Ukraine, and tax deductions are applied with considerable limitations. Consequently, basic directions for subsequent tax reform in Ukraine are outlined and recommendations to improve income tax are developed. Such recommendations include dropping restrictions on the application of social tax allowance, and expansion of the list of expenditures that can be deducted from taxable income.
Keywords: tax evasion, tax conscience, tax declaration
JEL: H260
Article in Ukrainian (pp. 148 - 156) | Download | Downloads :631 |
REFERENCES ▼
2. Balakirieva, O. M., Dmytruk, D. A. (2013). Samootsinka materialnoho stanovyshcha, obsiah tinovykh dokhodiv ta finansova povedinka naselennia Ukrainy. Ukrainian society, 2(45), 207–228.
3. Picciotto, S. The international crisis of income taxation: combating tax havens, capital flight and corruption, 15th Commonwealth Law Conference, 9–13 September 2007, Nairobi, eprints.lancs.ac.uk
4. Melnyk, V.M., Melnyk, M.M. (2011). Podatkovyi kodeks ta fiskalne partnerstvo: obumovlenist ta superechnosti. Finansy Ukrainy, 5, 14–20.
5. Maiburov, Y. A., Sokolovskaia, A.M. (2012). Problema uklonenyia ot nalohov: teoretycheskyi analyz, yzuchenye faktorov y posledstvyi. Vestnyk URFU, Seryia: ekonomyka y upravlenye, 3, 4–15.
6. Vishnevskij, V.P., Vetkin, А.S., Vishnevskaya, E.N. i dr. (2006). Nalogooblozhenie: teorii, problemy, resheniya. Donetsk, DonNTU, IEHP NАN Ukrainy.
7. Majburov, I. А., Sokolovskaya А.M. (2011). Teoriya nalogooblozheniya. Prodvinutyj kurs: uchebnik dlya magistrantov, obuchayushhikhsya po spetsial'nostyam `Finansy i kredit`, `Bukhgalterskij uchet, analiz i audit`. (Seriya `Magister`). Moscow, YUNITI-DАNА.
8. Reducing the Federal Tax Gap, A Report on Improving Voluntary Compliance (August 2007). Internal Revenue Service, U.S. Department of the Treasury.
9. Allingham, M. G., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.
10. Sandmo, A. (2005). The theory of tax evasion: A retrospective Analysis. National Tax Journal, LVIII, 4, 643–663.
11. Zvit pro naukovo-doslidnu robotu Posluhy z doslidzhennia rynku ta vyvchennia suspilnoi dumky (kod DK 74.13.1) `Orhanizatsiia ta provedennia sotsiolohichnykh opytuvan shchodo vyznachennia ta otsiniuvannia instytutsiinykh chynnykiv formuvannia podatkovoi povedinky naselennia ta ekonomichnykh ahentiv`, HO `Ukrainskyi instytut sotsialnykh doslidzhen im. O. Yaremenka`, pid kerivnytstvom O.M. Balakirievoi (2012). Kyiv.
12. Lunina, I.O. Vyznachalni faktory dynamiky dokhodiv biudzhetiv Ukrainy u 1997–2002 rr. ta shliakhy podolannia nehatyvnykh tendentsii (2002). Biudzhetna polityka ta borhova stratehiia Ukrainy u 2003 rotsi. Kiev, Institute for economics and Forecasting NAS of Ukraine.
13. Nort, D. (1997). Instituty, institutsional'nye izmeneniya i funktsionirovanie ehkonomiki. (`Sovremennaya institutsional'no-ehvolyutsionnaya teoriya`). Moscow, Fond ehkonomicheskoj knigi `Nachala`.
14. Andvig, J. Chr., Moene, K. (1990). How corruption may corrupt. Journal of Economic Behavior and Organization, 13, 63–76.
15. Alm, J., Martinez-Vasquez, J. Societal Institutions and Tax Evasion in Developing and Transitional Countries, Prepared for `Public Finance in developing and Transition Countries: A Conference in Honor of Richard Bird` (2001). International Studies Program Andrew Young School of Policy Studies, Georgia State University.
16. Paying Taxes 2014, The global picture A comparison of tax systems in 189 economies worldwide, www.pwc.com/payingtaxes
17. Mill, Dzh. S. (1981). Osnovy politicheskoj ehkonomii, 3. Moscow, Progress, 247–249.
18. Alm, J., Martinez-Vazquez, J., Schneider, F. `Sizing` the Problem of the Hard-To-Tax (2004). Taxing the Hard-to-Tax: Lessons from Theory and Practice (Contributions to Economic Analysis; 268). Emerald Group Publishing.
19. Shneider, F., Enste,D.H. Shadow Economies: Size, Causes, and Consequences (2000). Journal of Economic Literature, XXXVIII, 77–114.
20. Palda, F. Evasive ability and the efficiency cost of the underground economy (1998). Canadian Journal of Economics, 31 (5), 1118–1138.
21. Frolova, N.B. (2013). Dosvid vymiriuvannia rivnia podatkovykh ukhylen v SShA: uroky dlia Ukrainy. Bukhhalterskyi oblik, analiz ta audyt: problemy teorii, metodolohii ta orhanizatsii. Kiev, PP `Ruta`.
22. Informatsiia z saitu Ministerstva dokhodiv i zboriv Ukrainy, minrd.gov.ua/deklaruvannya-dohodiv-gromadyan-2013/deklaruvannya-dohodiv-gromadyan/podatkova-znijka/dovidkova-informatsiya/61935.html
23. Podatkovyi kodeks Ukrainy (Iz zminamy i dopovnenniamy, vnesenymy Zakonamy Ukrainy vid 28 sichnia 2014 roku № 736-VII), zakon0.rada.gov.ua/laws/show/2755-17
№ 2/2019
1Institute for Economics and Forecasting, NAS of Ukraine
Tax benefits for families with children
Ekon. prognozuvannâ 2019; 2:87-100 | https://doi.org/10.15407/eip2019.02.087 |
ABSTRACT ▼
The article deals with theoretical and empirical research of the influence of social tax benefits (allowances) on welfare of families with children in Ukraine and worldwide. International comparisons of basic features and requirements that serve to qualify recipients of the social tax allowance such as income threshold; family size and composition (including relationships, number and age of children); amount of tax deduction (social tax allowance); a tax wedge on labour; untaxed income are carried out.
Basic advantages of tax benefits in comparison with direct state aid are generalized in terms of welfare improvement for families with children. Tax benefits are argued to work better as incentives for parents to increase their labour efforts. In addition, they also decrease pressure on working population, lower demand for government expenditures and eliminate problem of "budget freeriders".
Earned income tax credit (EITC) in the USA has been analyzed regarding whether it is effective in targeting social and fiscal issues in this country. The study concluded that EITC assists a wide scope of low-income families with children and thus establishes high income tax progressivity in different brackets in the USA. The special attention was paid to the provisions of EITC and other in-work tax benefits under the system of married couple (joint) tax filing whose introduction is being currently debated in Ukraine with the aim to promote more socially-oriented tax system.
The efficiency of tax benefits for families with children in Ukraine has been challenged within the analysis of legislative provisions of social tax allowance (STA) and estimation of STA influence on the welfare of low-income (poor) families with children. We have found evidence that STA in Ukraine is characterized with restrictions that make a large group of families with children ineligible and thus a conclusion was made that STA discriminates against those who are really in need. Furthermore, insufficient amount of deduction within STA seems inadequate in order to reduce poverty or increase income tax progressivity. Consequently, some recommendations in order to improve STA in Ukraine are suggested.
Keywords: tax benefits, tax social allowance, tax credit, income tax
JEL: H24, H29, H31
Article in Ukrainian (pp. 87 - 100) | Download | Downloads :867 |
REFERENCES ▼
2. CO2.1: Income inequality and the income position of different household types / OECD; Social Policy Division; Directorate of Employment, Labour and Social Affairs. Retrieved from www.oecd.org/els/soc/CO_2_1_Income_inequality_by_household_type.pdf
3. Ljutyj, I., Ivanyiuk, V. (2019). Personal income taxation in Ukraine: current issues of modernization. Finansy Ukrainy – Finance of Ukraine, 1, 30-49. doi: doi.org/10.33763/finukr2019.01.030 [in Ukrainian].
4. Kolomiiets, O.O. (2009). Mono-parental families: social protection and self-sufficiency. Stratehichni priorytety – Strategic priorities, 4, 148-156 [in Ukrainian].
5. Krysovatyj, A.I., Vasylevska, H.V. (2013). The New Paradigm of Preferential Taxation. Kyiv: Tsentr uchbovoi literatury [in Ukrainian].
6. Yurij, S.I., Kizyma, T.O. (2010). Family Income Tax: Essence and Need for Implementation in Ukraine. Rehionalna ekonomika – Regional economy, 3, 165-171. Retrieved from nbuv.gov.ua/UJRN/regek_2010_3_22 [in Ukrainian].
7. Kleven, Henrik Jacobsen (2014). How Can Scandinavians Tax So Much? Journal of Economic Perspectives, 28(4), 77-98. doi: doi.org/10.1257/jep.28.4.77
8. Economic Report of the President 2017. Retrieved from www.gpo.gov/fdsys/pkg/ERP-2017/pdf/ERP-2017.pdf
9. Tax wedge decomposition. OESD.Stat URL: stats.oecd.org/viewhtml.aspx?datasetcode=TXWDECOMP&lang=en
10. OECD Taxing Wages 2018. Special feature: Differences in the disposable incomes of households with and without children. doi: doi.org/10.1787/tax_wages-2018-en
11. Ministry of Social Policy of Ukraine (2019). Social report for 2018. Retrieved from www.msp.gov.ua/news/17003.html [in Ukrainian].
12. Frolova, N.B. (2006). Tax burden on labor in Ukraine. Visnyk Khmelnytskoho natsionalnoho universytetu – Bulletin of the Khmelnytsky National University, 2 (84): 5, 45-50 [in Ukrainian].
13. PwC (2015, November). Family tax reliefs and benefits in the EU. Retrieved from www.pwc.pl/pl/pdf/family-tax-reliefs-and-benefits-in-the-eu.pdf
14. Levy, H., Lietz, Ch., Sutherland, H. (2005, July). Alternative tax-benefit strategies to support children in the European Union. Euromod working paper, EM10/05.
15. Wages and labour costs. EUROSTAT Statistic Explained. Retrieved from ec.europa.eu/eurostat/statistics-explained/index.php/Wages_and_labour_costs
16. PwC (2016). Family tax reliefs and benefits in the EU countries. Retrieved from www.pwc.pl/pl/pdf/Profamily_reliefs_2016_PwC_presentation.pdf
№ 1/2021
1Institute for Economics and Forecasting, NAS of Ukraine
ASSESSMENT OF THE INTERNATIONAL COMPETITIVENESS OF THE CORPORATE INCOME TAX OF UKRAINE
Ekon. prognozuvannâ 2021; 1:145-159 | https://doi.org/10.15407/eip2021.01.145 |
ABSTRACT ▼
The article is devoted to assessing the international competitiveness of the corporate income tax system based on the approach of the US Tax Foundation, which develops International Tax Competitiveness Index of the corporate income tax (ICI) and takes into account the level of income tax rates, cost recovery, tax incentives and complexity of tax law.
According to the analysis of the international ranking of OECD countries, Estonia, Latvia, Lithuania, and Hungary had the highest ICIs in 2019-2020. The main factors that have had a positive effect on their competitiveness are the low top marginal income tax rate, unlimited loss carryback and carryforward, no restrictions on the list of assets subject to depreciation, as well as the use of accelerated depreciation, which allows companies to compensate for a larger share of the initial value of assets, LIFO inventory or at least inventory by the weighted average cost method, no Patent Box; no tax credit for R&D, and low corporate income tax complexity.
The calculation of the ICI for Ukraine, based on the approbation of the methodological approach of the Tax Foundation, found that in 2019-2020 Ukraine with a total score of 55.07 took 24th place out of 35 OECD countries. The author characterizes the main components of Ukrainian corporate income taxation in terms of their impact on international competitiveness; in addition, ways to increase ICI are substantiated.
Keywords:international tax competitiveness, corporate income tax, Patent box
JEL: H25, H32
Article in Ukrainian (pp. 145 - 159) | Download | Downloads :427 |
REFERENCES ▼
2. Bunn, D., Assen, E. International tax competitiveness index 2020 (2020). Tax Foundation. Retrieved from files.taxfoundation.org/20201009154525/2020-International-Tax-Competitiveness-Index.pdf
3. Panov, S. (2016). IPBox mode - so what is in the box? Finance Business Service. Retrieved from fbs-tax.com/uk/mediacenter/blog-uk/rezhim-ipbox-tak-shho-zh-v-korobci/ [in Ukrainian].
4. Resolution of the Cabinet of Ministers of Ukraine "On approval of the Procedure for control over the use of released funds of aircraft manufacturers, which are subject to the provisions of Article 2 of the Law of Ukraine "On the development of the aircraft industry"" No 476 of 07.06.2017). Retrieved from zakon.rada.gov.ua/laws/show/476-2017-%D0%BF [in Ukrainian].
5. Frolova, N.B. (2020). Assessment of the impact of depreciation policies on the international tax competitiveness of OECD countries and Ukraine. Finansy Ukrainy - Finance of Ukraine, 8, 42-56. doi.org/10.33763/finukr2020.08.042 [in Ukrainian].
6. Doing Business 2019. Retrieved from russian.doingbusiness.org/ru/custom-query
№ 4/2021
1Institute for Economics and Forecasting, NAS of Ukraine
CORPORATE INCOME TAX GAP ESTIMATION IN THE CONTEXT OF DEVELOPMENT OF FISCAL SPACE
Ekon. prognozuvannâ 2021; 4:125-141 | https://doi.org/10.15407/eip2021.04.125 |
ABSTRACT ▼
The article is devoted to the analysis of the corporate income tax gap as one of the indicators that characterizes the tax revenues that a country can accumulate accounting for its economic potential. The author summarizes the main theoretical views on the causes of the tax gap and investigates existing methodological approaches to assess the tax gap on corporate income tax in OECD countries.
The article estimates the income tax gap under the OECD Revenue Administration - Gap Analysis Program, which is based on determining potential tax revenues by adjusting the aggregate indicators of the system of national accounts (gross output, mixed income), which, according to the analysis, averaged at 1.4% GDP in the period 2017-2019, which shows a potential for the development of the fiscal space of Ukraine. Upon analysis of the distribution of the tax gap between institutional sectors of the economy, the largest gap in income tax was found in the sector of foreign corporations whose potential tax revenues were estimated as tripled relative to the declared tax revenues accrued in the Consolidated Budget of Ukraine in 2018.
The author conducted a comprehensive analysis of the effectiveness of corporate income tax in Ukraine on the basis of tax efforts and budget efficiency ratios, which revealed significant weaknesses in comparison with similar indicators in other countries.
The main measures aimed at eliminating tax gaps in OECD countries are summed up and recommendations are made for Ukraine.
Keywords:tax gap, corporate income tax, fiscal space, tax efforts, budget efficiency
JEL: H20, H25
Article in Ukrainian (pp. 125 - 141) | Download | Downloads :285 |
REFERENCES ▼
2. Tax Gap Project Group, Directorate General Taxation and Customs Union, European Commission (2018). The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies. Taxation Papers , 73. Retrieved from ec.europa.eu/taxation_customs/sites/taxation/files/taxation_papers_73_en.pdf
3. Jansen, A., Ngobeni, W., Sithole, A., Steyn, W. (2020). The corporate income tax gap in South Africa: A top-down approach. WIDER Working Paper Series, Wp-2020-40. Retrieved from www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2020-40.pdf; doi.org/10.35188/UNU-WIDER/2020/797-2
4. Khwaja, Munawer Sultan and Iyer, Indira (2014, May 1). Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis. World Bank Policy Research Working Paper, 6868. Retrieved from documents1.worldbank.org/curated/en/733431468038088702/pdf/WPS6868.pdf; doi.org/10.1596/1813-9450-6868
5. The Development of the Tax Gap in Sweden 2007-12. Report 2014. Swedish Tax Agency. Retrieved from www.skatteverket.se/download/18.15532c7b1442f256baeae28/1395223863657/The+developm ent+of+the+tax+gap+in+Sweden+2007-12.pdf
6. Ueda, Unji (2018). Estimating the Corporate Income Tax Gap. The RA-GAP Methodology, IMF Technical Notes and Manuals, 002. Retrieved from ttp://www.imf.org/external/pubs/cat/longres.aspx?sk=45890; doi.org/10.5089/9781484357224.005
7. Gallucci, M., Pansini, R.V., Pisani, D. (2020). Direct taxes gap estimates: methodology and preliminary results. Discussion topics. Agenzia delle Entrate, 02. Retrieved from www.researchgate.net/publication/342814858_DIRECT_TAXES_GAP_ESTIMATES_METHODOLOGY_AND_PRELIMINARY_RESULTS#fullTextFileContent
8. IMF (2018). Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax, Technical Assistance Report. Retrieved from www.imf.org/en/Publications/CR/Issues/2018/05/29/Costa-Rica-Technical-Assistance-Report-Revenue-Administration-Gap-Analysis-Program-Tax-Gap-45891
9. Spillovers in International Corporate Taxation (2014). IMF Policy Paper. Washington DC.: International Monetary Fund. Retrieved from www.imf.org/external/np/pp/eng/2014/050914.pdf
10. Order of the State Statistics Service of Ukraine "Methodological provisions for the organization of state statistical observation "Annual National Accounts " dated July 9, 2020 № 204. Retrieved from ukrstat.gov.ua/norm_doc/2020 /204/204.pdf [in Ukrainian].
11. Tax gap and compliance results for the Federal corporate income tax system. Canada Revenue Agency Report (2019). Retrieved from www.canada.ca/content/dam/cra-arc/corp-info/aboutcra/tax-gap/txgp2019-en.pdf
12. Guenther, G. (2021 August 2). Federal Tax Gap: Size, Contributing Factors, and the Debate Over Reducing. It. IF11887. Retrieved from crsreports.congress.gov/product/pdf/IF/IF11887
13. Marr, Chuck, Washington, Sam, Jacoby, Samantha, Reich, David (2021). Rebuilding IRS Would Reduce Tax Gap, Help Replenish Depleted Revenue Base. Centre on Budget and Policy Priopities. Retrieved from www.taxnotes.com/featured-analysis/shrinking-tax-gap-comprehensive-approach/2020/11/25/2d7ht
Events calendar
M | T | W | T | F | S | S |
---|---|---|---|---|---|---|
1 | ||||||
2 | 3 | 4 | 5 | 6 | 7 | 8 |
9 | 10 | 11 | 12 | 13 | 14 | 15 |
16 | 17 | 18 | 19 | 20 | 21 | 22 |
23 | 24 | 25 | 26 | 27 | 28 | 29 |
30 |