Service Functions of Tax Regulation for the Purposes of State Development in the Globalized Environment

  • Zivar Z. ZEYNALOVA Anadolu University (Anadolu Üniversitesi), Eskishehir, Turkey

Abstract

The tax regulation is an important element of creation and distribution of the qualitative budgeting of a city or a state. Tax regulation allows evenly distributing the existing resources and thus ensuring the gradual development of a state. The task of legal regulation is to ensure the equal distribution of the tax burden and the formation of the integral perception on the part of the population of the suggested regulatory measures. The search of the equilibrium and the formation of the system of legal regulation based on the analysis of the best practices of the European states forms the relevance of the study. The novelty of the study is defined by the fact that to a greater extent, the formation of the model of sufficient tax regulation is possible if it is a targeted indicator of the social and economic development of the state. The authors of the paper except for analyzing the taxation systems of the majority of the EU states also define the way necessary for the implementation of the legislation elements in the states of the post-Soviet territory. According to the authors, it will allow to a greater extent define how the tax incomes should be distributed. The practical significance of the study is defined by the fact that at the implementation of the paper’s conclusions one may precisely define that different distribution of the funds will allow to a greater extent feasibly reforming the tax legislation in the developing countries.


 

References

[1] Amand, C. 2008. VAT on financial services: the unanswered questions. ERA Forum 9(3): 357-376. DOI: 10.1007/s12027-008-0090-3.
[2] Amirgaliev, E., et al. 2014. Recognition of rocks at uranium deposits by using a few methods of machine learning. Advances in Intelligent Systems and Computing 273: 33-40.
[3] Amirgaliyev, Y., et al. 2018. Calculation and selection of flat-plate solar collector geometric parameters with thermosiphon circulation. Journal of Ecological Engineering 19(6): 176-181.
[4] Amirgaliyev, Y., Wójcik, W., Ospanova, T., Jetpisov, K. 2017. 3D modelling of distribution of temperature field in the rolling mill. Journal of Ecological Engineering 18(6): 1-7.
[5] Barry, F., and Healy-Rae, R. 2010. FDI implications of recent European court of justice decisions on corporation tax matters. European Business Organization Law Review 11(1): 125-146. DOI: 10.1017/S156675291010007X.
[6] Bilotskiy, S., et al. 2017. Legal and economic aspects of Ukrainian enterprises activity at the European renewable energy market. Investment Management and Financial Innovations 14(2): 71-78.
[7] Bilynsky, Y.Y., et al. 2017. Contouring of microcapillary images based on sharpening to one pixel of boundary curves. Proceedings of SPIE – The International Society for Optical Engineering, 10445, 104450Y.
[8] Burwitz, G. 2006. Tax consequences of the migration of companies: a practitioner’s perspective. European Business Organization Law Review 7(2): 589-604. DOI: 10.1017/S1566752906005891.
[9] Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty. 1993. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A01993R3199-20130701.
[10] Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerized procedures for the movement of excise goods under suspension of excise duty. 2009. https://eur-lex.europa.eu/legal-content/GA/TXT/?uri=CELEX:32009R0684.
[11] Consolidated version of the Treaty on the Functioning of the European Union. 2012. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A12012E%2FTXT.
[12] Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance). 2003. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32003L0096.
[13] Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. 2006. https://eur-lex.europa.eu/eli/dir/2006/112/oj.
[14] Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries. 2007. https://eur-lex.europa.eu/legal-content/GA/TXT/?uri=CELEX:32007L0074.
[15] Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC. 2008. https://eur-lex.europa.eu/legal-content/GA/TXT/?uri=CELEX:32008L0118.
[16] Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco. 2011. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32011L0064.
[17] Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States. 1990. https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX%3A31990L0434.
[18] Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States. 1990. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:31990L0435.
[19] Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates). 1992. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:31992L0077.
[20] Deak, D. 2004. Direct tax law implications for the eastern EU enlargement: the case of Hungary. ERA Forum 5(3): 409-424. DOI: 10.1007/s12027-004-0029-2.
[21] Devgun, D. 1994. Using capital transfer tax treaty relief: the interaction of treaty and domestic law. Liverpool Law Review 16(2): 133-150. DOI: 10.1007/BF01079810.
[22] Diagilev, V.I., et al. 2019. Generator modes for technological installations with variable parameters of the oscillating circuit. PrzegladElektrotechniczny 95(4): 181-184.
[23] Diemer, R. 2004. The commission proposals for providing companies with a common consolidated corporate tax base for their activities in the internal market. ERA Forum 5(1): 103-119. DOI: 10.1007/s12027-004-0049-y.
[24] Dunets, A.N., et al. 2019. Selection of strategic priorities for sustainable development of tourism in a mountain region: concentration of tourist infrastructure or nature-oriented tourism. Entrepreneurship and Sustainability Issues 7(2): 1217-1229. DOI: 10.9770/jesi.2019.7.2(29).
[25] Eidenmüller, H., Engert, A., and Hornuf, L. 2009. Incorporating under European Law: the societal European as a vehicle for legal arbitrage. European Business Organization Law Review 10(1): 1-33. DOI: 10.1017/S1566752909000019.
[26] Engert, A. 2010. Transnational hedge fund regulation. European Business Organization Law Review 11(3): 329-378. DOI: 10.1017/S1566752910300036.
[27] Engström, J. 2010. Case law of the European Union courts. ERA Forum 11(2): 281-320. DOI: 10.1007/s12027-010-0156-x.
[28] First Council Directive 67/227/EEC of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes. 1967. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:31967L0227.
[29] Hedemann-Robinson, M. 1997. EC law, the environment and consumers: addressing the challenge of incorporating an environmental dimension to consumer protection at community level. Journal of Consumer Policy 20(1): 1-43. DOI: 10.1023/A:1006872527625.
[30] Kapitonov, I.A. 2019. International regulation of the restriction of the use of environment. Periodicals of Engineering and Natural Sciences 7(4): 1681-1697.
[31] Kumar, A. 2016. Incoherence in applying international tax law: hemorrhaging development. Indian Journal of International Law 56(1): 59-80. DOI: 10.1007/s40901-016-0035-2.
[32] Lombardo, S. 2013. Some reflections on freedom of establishment of non-profit entities in the European Union. European Business Organization Law Review 14(2): 225-263. DOI: 10.1017/S1566752912001140.
[33] Meussen, G.T.K. 2004. Taxation of individuals: (Recent) developments in case law of the EC J. ERA Forum 5(2): 158-173. DOI: 10.1007/s12027-004-0002-0.
[34] Mussabayev, R.R., et al. 2018. Calculation of 3D coordinates of a point on the basis of a stereoscopic system. Open Engineering 8(1): 109-117.
[35] Provalova, E.V., Lukiyanova, M.N., Skrobotova, O.V., Ivanova, R.M. 2019. Prospects for the development of ecological tourism in specially protected natural areas of the Ulyanovsk Region. Journal of Environmental Management and Tourism 10(4): 809-818.
[36] Second Council Directive 67/228/EEC of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes – Structure and procedures for application of the common system of value added tax. 1967. https://publications.europa.eu/en/publication-detail/-/publication/99ab67a1-f672-4605-8a30-c93cf82973de/language-en.
[37] Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment. 1977. https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:31977L0388.
[38] Spivakovskyy, S., Spivakovska, T., Kanishchenko, O., Elalfy, Sh. 2019. Marketing strategies of companies in internationalization process. Journal of Advanced Research in Law and Economics 9(6): 2155-2162.
[39] Surmatz, H. 2006. Towards a European framework for foundations in Europe. Era Forum 7(3): 398-410. DOI: 10.1007/BF02857089.
[40] Tatsiy, V., Gutorova, N., Pashkov, V. 2017. Legal aspects of cancer deseases prophylactics: patients rights context. WiadomosciLekarskie 70(6): 1108-1113.
[41] Tröger, T.H. 2005. Choice of jurisdiction in European corporate law – perspectives of European corporate governance. European Business Organization Law Review 6(1): 3-64. DOI: 10.1017/S1566752905000030.
[42] van der Smitte, P. 2014. Recovery of tax claims in the European Union. ERA Forum 15(4): 519-530. DOI: 10.1007/s12027-014-0363-y.
[43] Vanistendael, F. 2000. The making or breaking of Europe or the challenges for a European tax policy. European Business Organization Law Review 1(1): 109–123. DOI: 10.1017/S1566752900000070.
[44] Wang, Y. 2007. Income tax evasion in the United States and China. Frontiers of Law in China 2(1): 123-139. DOI: 10.1007/s11463-007-0007-z.
[45] Weber-Frisch, N., and R. Duquennois-Djoua. 2014. Domestic inheritance tax rules in EU member states regarding cross-border successions. ERA Forum 15(3): 409-424. DOI: 10.1007/s12027-014-0357-9.
[46] Weitemeyer, B. 2013. Foundation European – risk of abuse by tax shopping?’ ERA Forum 14(2): 277-295. DOI: 10.1007/s12027-013-0308-x
Published
2019-12-31
How to Cite
ZEYNALOVA, Zivar Z.. Service Functions of Tax Regulation for the Purposes of State Development in the Globalized Environment. Journal of Advanced Research in Law and Economics, [S.l.], v. 10, n. 7, p. 2190 – 2206, dec. 2019. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/5017>. Date accessed: 19 june 2024. doi: https://doi.org/10.14505/jarle.v10.7(45).34.