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2023 | Book

The Effective Tax Policy as a Goal and Realization Read chapter Read first chapter

Tax Audit and Taxation in the Paradigm of Sustainable Development

The Impact on Economic, Social and Environmental Development

Author: Bistra Svetlozarova Nikolova

Publisher: Springer Nature Switzerland

Book Series : Contributions to Management Science

Part of: Springer Professional "Wirtschaft+Technik" , Springer Professional "Technik" , Springer Professional "Wirtschaft"

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About this book

This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.

Table of Contents

Frontmatter

Contemporary Trends and Challenges of Tax Audit and Taxation

Frontmatter
Chapter 1. The Effective Tax Policy as a Goal and Realization
Abstract
This chapter presents an interpretation of the current role and functions of taxes and tax audit, linking this issue with the views of sustainable development. Based on the popular theories about the nature of taxes, the characteristics of the tax and the specifics of the relationship between the state and taxpayers are explained. The functions of the tax in modern society are studied. The possibilities of taxes to be used as a tool for the realization of the goals for sustainable development are considered. A study was conducted on the state and problems of taxation and tax control based on an analysis of the legal framework and administrative practice in OECD countries. Reasoned proposals for improving the work of revenue agencies have been presented. The directions of the modern tax policy and its possibilities to serve as a tool for achieving the goals for sustainable development are studied.
Bistra Svetlozarova Nikolova
Chapter 2. The Impact of the Concept of Corporate Social Responsibility and the Principles of Good Governance on Tax Audit and Taxation
Abstract
This chapter examines the relationship between the development of corporate social responsibility and tax compliance. It examines how more and more companies in developed and emerging economies are integrating the Sustainable Development Goals (SDGs) into their competitiveness and growth strategies, and how this leads to improved transparency in the reporting of their activities and fosters tax morale in society. The characteristic features of the principles of good governance in the tax administration are analyzed and indicators for their actual application are derived. These issues are related to the trends of reforming tax administrations in OECD countries in recent years in order to improve efficiency and reduce costs in collecting tax revenues. The possibilities for improving the quality of the provided services and introduction of innovations in the revenue agencies, aimed at managing the administrative activity in accordance with the goals for sustainable development, have been studied.
Bistra Svetlozarova Nikolova
Chapter 3. Cross-Border Tax Fraud as a Barrier to Sustainable Development
Abstract
This chapter examines modern ways of committing international tax fraud and tax evasion. In this context, the challenges of transfer pricing and chain fraud with VAT are addressed. The risks of tax evasion, as well as the factors and causes of modern cross-border tax fraud have been studied. Based on a study of tax practice in leading economies, such as the United States, EU countries and China, key prerequisites and indicators for cross-border tax fraud have been identified. The connection of tax fraud with other types of financial crimes has been clarified and a description of cross-border tax fraud has been made. The OECD’s global principles for combating tax crime are discussed. The possibilities for cooperation and interaction at the national and international level for counteracting tax fraud have been studied. The main forms of international cooperation in this direction are considered. Some reasoned recommendations for dealing with tax fraud in modern conditions have been made.
Bistra Svetlozarova Nikolova

Opportunities for Improving the Tax System in Connection With Sustainable Development

Frontmatter
Chapter 4. Design of Sustainable Tax System
Abstract
This chapter examines the fundamental requirements, principles and concepts related to taxation and the tax system and their current interpretations—in the context of addressing fiscal, economic, social and environmental issues. The main types of taxes that form the modern tax system are considered, as well as the role of tax reliefs and tax rates on the economy, social processes, decisions and behavior of tax subjects. A description of the flat, progressive and regressive taxes is made, as well as an analysis of the effects of their application. The goals and directions of the modern tax policy are considered, as well as the means for its achievement. The effects of the application of incentives and sanctions on the observance of the tax legislation and the increase of the tax collection are analyzed. The factors influencing tax morale have been studied. Issues related to the costs of compliance with tax legislation and the costs of tax administration are addressed.
Bistra Svetlozarova Nikolova
Chapter 5. Integrated Reports in the Field of Tax Control
Abstract
This chapter examines the application of integrated reporting in the field of tax administration and tax audit. In this regard, both the possibilities for compiling integrated reports on the activities of the tax administration and the use of information from integrated reporting—financial and non-financial data, by revenue authorities are considered. These issues have been clarified in the context of sustainable development and a holistic approach, the principles of good governance and the introduction of quality management systems (QMS) in public sector institutions. The possible positive effects of the development of integrated reporting and the disclosure of non-financial information by the tax administration are considered, as well as the possibilities for improving the preparation and implementation of tax audits by analyzing the data from integrated reporting. For this purpose, the guidelines for research and analysis of the economic activity and economic environment of the enterprise by the revenue authorities are derived, based on financial and non-financial information from the integrated reporting.
Bistra Svetlozarova Nikolova
Chapter 6. Improving Prevention and Diagnostics in Tax Control
Abstract
This chapter discusses the possibilities for improving tax control through the development of control diagnostics and preventive control functions. Issues related to the monitoring of control sites were studied and indicators of tax violations and fraud were presented. The possibilities for application of the modern information technologies for monitoring of the taxable activities and objects, risk assessment, timely establishment of deviations from the taxation and tax frauds, as well as increase of the tax collection have been studied. Issues related to risk management for compliance in the field of taxation through research and analysis of financial and non-financial data have been studied. In this regard, the applicable control methods and techniques, information sources and tools for illustrating the results of research and analysis of the enterprise and its environment are discussed. Modern methodologies for risk assessment, detection of suspicious behavior and indicators of tax crimes are considered.
Bistra Svetlozarova Nikolova

Sustainable Models for Tax Control and Taxation

Frontmatter
Chapter 7. Taxation for the Purposes of Sustainable Development
Abstract
This chapter examines the possibilities for achieving economic, social and environmental effects through the system of taxation and the implementation of modern tax functions. These issues are considered through the prism of the Concept for Sustainable Development and an analytical review of possible results in the long and short term. Attention is paid to the challenges in the implementation of modern tax policy, related to increasing investment, stimulating innovation, creating jobs and increasing employment, reducing inequalities and supporting social mobility, the implementation of so-called “Green” tax reforms, which include the application of environmental taxes to reduce the harmful effects on the environment. The tendencies for shifting the tax burden from taxation of labor income to taxation of pollution and other tax bases have also been studied.
Bistra Svetlozarova Nikolova
Chapter 8. Strengthening the Integrity of the Tax Administration and Increasing Tax Morale
Abstract
This chapter examines the manifestation of the principle of ethical conduct in revenue agencies as part of the principles of good governance applied in public sector institutions. Criteria for assessing the integrity of the tax administration are systematized. Special attention is paid to tax morality and its role in compliance with tax legislation and voluntary fulfillment of tax obligations. These issues have been studied in connection with the current trends for tax reforms and the pursuit of sustainable development of the tax system. The motives and behavior of the taxpayers related to the observance of the tax laws, as well as the factors influencing in this direction are considered. On this occasion, attention was paid to administrative efficiency, taxpayers’ perceptions of fair taxation and treatment, the likelihood of audits and sanctions, the impact of social norms and law enforcement. The possibilities for counteracting the corrupt practices in the tax sphere, which destroy the trust in the revenue agencies, have been studied.
Bistra Svetlozarova Nikolova
Chapter 9. Modernization of Approaches in Tax Control
Abstract
This chapter examines the need to apply modern approaches in the tax administration to increase the voluntary fulfillment of tax obligations. In this regard, the possibilities for application of mediation, holistic, situational and systematic approach by the revenue authorities have been studied, and a description of these approaches in the context of tax control has been made. Attention is paid to the techniques for conflict management and improving communication in the tax administration. Issues related to the introduction of modern quality management systems in revenue agencies, based on a holistic approach to the organization; also, applying a holistic approach to compliance with tax laws. The positive effects of tax audits, which take into account the specifics of the controlled situation and the individual characteristics of taxpayers, as well as the application of systematic analysis of the activities and reporting of the company to detect tax evasion and counteract tax fraud.
Bistra Svetlozarova Nikolova
Chapter 10. Increasing the Administrative Capacity in the Field of Tax Control
Abstract
This chapter examines the opportunities for development and improvement of revenue agencies, for example, through the use of modern IT for electronic tax audits, computer forensics, the provision of proactive services. The expected benefits and challenges of expanding the application of electronic tax audits are analyzed and systematized. The tendencies in the field of taxation related to the development of electronic services, electronic communication and the analysis of digital data have been studied, incl. From electronic payment systems. The principles of good tax administration systematized by the OECD are considered, as well as the fiscal plans (standards) of the European Commission, which can serve as criteria for assessing the current state of revenue agencies, as well as set guidelines for development. In this regard, the main aspects of improving the administrative capacity of national tax systems, as well as the means to achieve this goal, have been studied.
Bistra Svetlozarova Nikolova
Metadata
Title
Tax Audit and Taxation in the Paradigm of Sustainable Development
Author
Bistra Svetlozarova Nikolova
Copyright Year
2023
Electronic ISBN
978-3-031-32126-9
Print ISBN
978-3-031-32125-2
DOI
https://doi.org/10.1007/978-3-031-32126-9

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