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.
Author(s): Bistra Svetlozarova Nikolova
Series: Contributions to Management Science
Publisher: Springer
Year: 2023
Language: English
Pages: 223
City: Cham
Contents
Part I: Contemporary Trends and Challenges of Tax Audit and Taxation
Chapter 1: The Effective Tax Policy as a Goal and Realization
1.1 Introduction
1.2 Background
1.3 Interpretation of the Role and Functions of Taxes and Tax Audit from the Standpoint of Sustainable Development
1.3.1 Modern Role and Functions of Taxes
1.3.1.1 Modern Role and Functions of Tax Control (Audit)
1.4 De Jure and De Facto in Taxation and Tax Audit: Status, Problems and Solutions
1.4.1 Independence and Autonomy of the Tax Administration
1.4.2 Improving the Efficiency of the Tax Administration Through the Use of IT
1.4.3 Increasing the Collection and Reducing the Costs of the Tax Administration
1.4.4 Increasing Tax Morale and Tax Compliance
1.4.5 Anti-corruption in the Tax Administration
1.4.6 Realization of Effective Control Impact
1.4.7 Interaction and Cooperation to Combat Cross-Border Tax Fraud
1.5 Expectations and Results of Tax Policy
1.6 Solutions and Recommendations
1.7 Future Research Directions
1.8 Conclusion
References
Chapter 2: The Impact of the Concept of Corporate Social Responsibility and the Principles of Good Governance on Tax Audit and...
2.1 Introduction
2.2 Background
2.3 Corporate Social Responsibility: Regular Payment of Real Taxes
2.4 Specific Manifestation of the Principles of Good Governance in the Tax Administration
2.5 Managing Tax Administration Performance in Line with the Sustainable Development Goals (SDGS)
2.6 Solutions and Recommendations
2.7 Future Research Directions
2.8 Conclusion
References
Chapter 3: Cross-Border Tax Fraud as a Barrier to Sustainable Development
3.1 Introduction
3.2 Background
3.3 Preconditions and Indicators for Cross-Border Tax Fraud
3.4 Counteracting Cross-Border Tax Fraud
3.5 Solutions and Recommendations
3.6 Future Research Directions
3.7 Conclusion
References
Part II: Opportunities for Improving the Tax System in Connection With Sustainable Development
Chapter 4: Design of Sustainable Tax System
4.1 Introduction
4.2 Background
4.3 Types of Taxes, Tax Reliefs and Rates
4.4 Effects of Taxation: Progressive, Flat and Regressive Taxes
4.5 Increasing Tax Collection: Incentives Against Sanctions
4.6 Solutions and Recommendations
4.7 Future Research Directions
4.8 Conclusion
References
Chapter 5: Integrated Reports in the Field of Tax Control
5.1 Introduction
5.2 Background
5.3 Submission of Non-financial Information by the Tax Administration
5.4 Analysis of Integrated Reports in Tax Audits
5.5 Solutions and Recommendations
5.6 Future Research Directions
5.7 Conclusion
References
Chapter 6: Improving Prevention and Diagnostics in Tax Control
6.1 Introduction
6.2 Background
6.3 Monitoring of Taxable Activities and Indicators of Tax Fraud
6.4 Comprehensive Risk Assessment Based on Financial and Non-financial Information
6.5 Solutions and Recommendations
6.6 Future Research Directions
6.7 Conclusion
References
Part III: Sustainable Models for Tax Control and Taxation
Chapter 7: Taxation for the Purposes of Sustainable Development
7.1 Introduction
7.2 Background
7.3 Exploring the Possibilities for Achieving Economic Effects Through Taxation
7.4 Exploring the Possibilities for Achieving Social Effects Through Taxation
7.5 Exploring the Possibilities for Achieving Environmental Effects Through Taxation
7.6 Solutions and Recommendations
7.7 Future Research Directions
7.8 Conclusion
References
Chapter 8: Strengthening the Integrity of the Tax Administration and Increasing Tax Morale
8.1 Introduction
8.2 Background
8.3 Increasing the Integrity of the Tax System
8.4 Counteracting Corruption in the Field of Taxation
8.5 Solutions and Recommendations
8.6 Future Research Directions
8.7 Conclusion
References
Further Reading
Chapter 9: Modernization of Approaches in Tax Control
9.1 Introduction
9.2 Background
9.3 Mediation Approach
9.4 Holistic Approach
9.5 Situational Approach
9.6 System Approach
9.7 Solutions and Recommendations
9.8 Future Research Directions
9.9 Conclusion
References
Chapter 10: Increasing the Administrative Capacity in the Field of Tax Control
10.1 Introduction
10.2 Background
10.3 Perspectives of Electronic Tax Audits
10.4 Digitization and Taxation
10.5 Improving the Implementation and Performance of the Tax Administration
10.6 Solutions and Recommendations
10.7 Future Research Directions
10.8 Conclusion
References
