The accurate (exact) prediction of tax revenue is a very important task for state budget planning. Both underestimation and overestimation of the planned revenue could cause problems in case the revenue is used to finance government functions. In the past few years planning of profit tax revenue was not very exact: the sum of the profit tax collected was considerably smaller or considerably larger than the planned profit tax revenue. The difference between the actual and planned revenue was about 12–56 % every year. There are several related factors which aggravate profit tax revenue modelling. It is doubtful if the indicator of profit tax revenue is stationary. The assumption of the stationarity of indicators is usually made when applying econometric models to the indicators. This problem is caused by a frequent change of the Profit tax law. In addition, transitional processes, invoked by privatization, integration to EU, and etc were typical of the Lithuanian economy in the past few years. Therefore very general equations used to describe the profit tax revenue of macroeconometric models of many countries are not relevant to model and predict the profit tax revenue in Lithuania. In order to predict budget revenues accurately, their modelling methodology needs to be created so as to be effective in the situation where regression relations are complicated while disposable series of observations are rather short (the quarterly profit indicators have been known since 1998 in... [to full text]

The accurate (exact) prediction of tax revenue is a very important task for state budget planning. Both underestimation and overestimation of the planned revenue could cause problems in case the revenue is used to finance government functions. In the past few years planning of profit tax revenue was not very exact: the sum of the profit tax collected was considerably smaller or considerably larger than the planned profit tax revenue. The difference between the actual and planned revenue was about 12–56 % every year. There are several related factors which aggravate profit tax revenue modelling. It is doubtful if the indicator of profit tax revenue is stationary. The assumption of the stationarity of indicators is usually made when applying econometric models to the indicators. This problem is caused by a frequent change of the Profit tax law. In addition, transitional processes, invoked by privatization, integration to EU, and etc were typical of the Lithuanian economy in the past few years. Therefore very general equations used to describe the profit tax revenue of macroeconometric models of many countries are not relevant to model and predict the profit tax revenue in Lithuania. In order to predict budget revenues accurately, their modelling methodology needs to be created so as to be effective in the situation where regression relations are complicated while disposable series of observations are rather short (the quarterly profit indicators have been known since 1998 in... [to full text]

Die Dissertation widmet sich dem Problem der fiskalischen Konsequenzen der konsumorientierten Steuern, die die unternehmerischen Gewinne unabhängig von der Rechtsform belasten. Im empirischen Teil der Arbeit wird der Untersuchungsgegenstand auf die zinsbereinigte Gewinnsteuer (allowance for corporate equity) eingegrenzt. Die Untersuchung beruht auf theoretischen Überlegungen sowie einer eigenen Simulationsanalyse. Den Schwerpunkt bilden dabei zwei Kategorien, zwischen denen ein kausaler Zusammenhang vorliegt: die Gestaltung der Bemessungsgrundlage einerseits und die Erfüllung der Fiskalfunktion andererseits. Das Hauptziel der Arbeit ist es, die fiskalischen Konsequenzen einer nach dem Konzept der Konsumorientierung modifizierten Bemessungsgrundlage der Gewinnsteuern zu überprüfen. Die Abschätzung der fiskalischen Konsequenzen wird aufgrund der vier folgenden Bereiche vorgenommen: (1) theoretische Konzepte der konsumorientierten Einkommensteuer, (2) bisherige Umsetzungen der Konzepte der konsumorientierten Gewinnsteuer, (3) bisherige Untersuchungen der konsumorientierten Gewinnsteuer, (4) eine eigene Simulation der fiskalischen Konsequenzen der konsumorientierten Gewinnsteuer. Um das Hauptziel der Arbeit zu erreichen, werden acht in Form von Teilfragen ausformulierte Untersuchungsprobleme gelöst. Sie betreffen sowohl die theoretischen Ausführungen, als auch die empirische Untersuchung. Dabei entsprechen sie den einzelnen Untersuchungsschritten, die in den aufeinander folgenden Kapiteln der Arbeit durchgeführt werden. Anhand der Analyse der bisherigen wissenschaftlichen Erkenntnisse und der praktischen Umsetzungen des Konzepts der konsumorientierten Steuern wurde die folgende Haupthypothese aufgestellt: Der Ausfall des Steueraufkommens, der ein direkter Effekt der Gestaltung der Bemessungsgrundlage nach dem Konzept der Konsumorientierung ist, schließt die Fiskalfunktion der Gewinnsteuern nicht aus. Das Verfahren, das eine Verifizierung der Haupthypothese zum Ziel hat, erfolgt durch eine Untersuchung von drei Teilhypothesen: der Hypothese über die Nullsteuer, der Hypothese über den differenzierten Aufkommensausfall und der Hypothese über die Konzentration der Steuerschuld. In der Dissertation werden empirische Daten aus drei Quellen benutzt. Sie umfassen einen Teil der in Polen in den Jahren 2004-2008 tätigen Unternehmen und ermöglichen es, eine Simulationsanalyse des Aufkommensausfalls durchzuführen. Diese bedient sich der Methodik der Mikro- und Gruppensimulation, was in den bisherigen Untersuchungen zur Unternehmensbesteuerung ein eher selten anzutreffender Ansatz ist. Die gewonnenen Ergebnisse zeigen, dass die Steuereinnahmen aus der Einkommensteuer und der Körperschaftsteuer durch die Modifizierung der Bemessungsgrundlage deutlich reduziert werden. Die relativ große fiskalische Bedeutung der beiden Steuern bleibt jedoch erhalten und der Ausfall des Steueraufkommens, der direkt nach der Einführung einer konsumorientierten Steuerreform eintreten würde, wäre der „Preis“ für eine bessere, weniger verzerrende Bemessungsgrundlage. Die Dissertation liefert Ergebnisse, die für die Gestaltung der Steuerpolitik in Polen wie auch in anderen Ländern relevant sind. Dies scheint insbesondere im Kontext des häufig diskutierten Umbaus des Systems der Einkommen- und Gewinnbesteuerung bedeutsam. Darüber hinaus bildet die Arbeit einen Ausgangspunkt für weitere, vertiefte Untersuchungen zu den möglichen Gestaltungsformen der Einkommen- und Gewinnsteuern wie auch zu deren Folgen. Die Methode der Steuersimulation kann weiterentwickelt werden und in anderen Analysen der potenziellen Konsequenzen von Steuerreformen Anwendung finden. / The dissertation looks into the problem of fiscal consequences of consumption-oriented business profit tax. The subject of this doctoral thesis is the consumption-oriented taxation of business profits regardless of the legal form of business activities. In its empirical part, the investigation was narrowed to the Allowance for Corporate Equity (ACE). The analysis, carried out on both theoretical and empirical ground, concentrates on two causally related areas: the structure of the tax base and its impact on the fiscal function of the tax on business profits. The main aim of the thesis is to investigate fiscal effects of changing the corporate tax base into one that reflects the concept of consumption-oriented income taxation. The effects are identified in the following four areas: (1) theoretical concepts of consumption-oriented income tax, (2) practical implementations to date of the concept of consumption-oriented business profit tax, (3) other research to date into consumption-oriented business profit tax, (4) author’s simulation of the fiscal effects of consumption-oriented business profit tax. To achieve the main goal, eight detailed research problems must first be solved. These problems are formulated as supporting research questions of both theoretical and empirical nature. The main research hypothesis was formulated based on the analysis of theoretical literature and practical implementations, and it is as follows: the tax revenue loss, which is a direct consequence of consumption-oriented tax base, does not rule out the fiscal function of business profit taxes. In order to verify the main hypothesis, three supporting hypotheses were verified, namely: zero-tax hypothesis; diverse revenue loss hypothesis; and tax liability concentration hypothesis. The investigation was based on empirical data from three sources, all concerned with businesses active in Poland during the period 2004-2008. The microsimulation and group simulation methods were applied, still a rather rare choice in the analysis of business taxation. The research has shown that modification of the tax base results in considerable revenue reduction. Still, profit taxes remain to be of great fiscal importance and the loss of revenue should be understood as the price to be paid for a more properly defined and non-distortionary tax base. The thesis offers conclusions of importance for development of tax policy in Poland and other countries, particularly in the context of the restructuring of the business income tax system. Moreover, the thesis constitutes a starting point for further research on possible methods for defining the income tax structure and on its effects. The simulation method applied in the empirical part of the analysis can be developed and implemented in other research into the effects of potential tax reforms.

The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.

Master's thesis is devoted to improving the taxation of corporate profits in the Russian Federation and China. Graduation qualification work consists of an introduction, three chapters, conclusion and a list of sources used. The first chapter examines the theoretical aspects of constructing taxation models for the profits of legal entities in China and Russia. In the second chapter, a comparative analysis of the application of different models of corporate income taxation in China and Russia. The third chapter presents ways to improve taxation models for corporate entities' profits in China and Russia, taking into account foreign experience. / Магистерская диссертация посвящена совершенствованию налогообложения прибыли юридических лиц в Российской Федерации и Китае. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты построения моделей налогообложения прибыли юридических лиц в Китае и России. Во второй главе сравнительный анализ применения разных моделей налогообложения прибыли юридических лиц в Китае и России. В третьей главе представлены пути совершенствования моделей налогообложения прибыли юридических лиц в Китае и России с учетом зарубежного опыта.

Магистерская диссертация посвящена анализу налоговых рисков ОАО «Магнитогорский металлургический комбинат» и разработке рекомендация по их снижению.В диссертации описаны факторы возникновения налоговых рисков, а также рассчитаны конкретные риски по налогу на прибыль и НДС объекта исследования (в рамках второй главы диссертации). В третьей главе представлены рекомендации по минимизации выявленных налоговых рисков, а также предложена система управления налоговыми рисками ОАО «Магнитогорский металлургический комбинат» с выделением ее составных частей. Автором также предложены управленческие решения в отношении совершенствования внутренней налоговой политикиОАО «Магнитогорский Металлургический Комбинат». / The master's thesis is devoted to the analysis of tax risks of OJSC "Magnitogorsk Iron and Steel Works" and developmentof recommendations on such taxrisks mitigation. The master'sthesis describes factors of tax risks emersion, and presents specific risks for the corporate profit tax and VAT calculation (within the framework of the second chapter of the thesis). The third chapter of provides recommendations for identified tax risksmitigation, and proposes a system oftax risks management of OJSC "Magnitogorsk Iron and Steel Works" including the identification of its components. The author also proposes management solutions for improving the internal tax policy ofOJSC "Magnitogorsk Iron and Steel Works".

Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą] / Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]