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OUR BLOG
Our experts share their best practices and thoughts on how to narrow the tax gap and improve tax collection by applying digital tax transformation and digital tax administration solutions
Article discusses the concept of VAT cashback and its implementation in various countries. It provides a comprehensive overview of the motivation tools and conditions for receiving VAT refunds in Azerbaijan, Uzbekistan, Mongolia, and Kyrgyz Republic. Additionally, it outlines the Digital Tax Technologies solution for motivating consumers to demand receipts from retailers.
Tax Revenue Suite (TRS) integrates with the core tax administration information sys-tem (CTAIS), finds, and eliminates tax gaps, increases government revenue, and re-duces operational costs. TRS supports electronic tax invoicing (e-Invoicing) and digital tax administration for business-to-business (B2B), business-to-consumer (B2C), and consumer-to-consumer (C2C) taxpayer segments, as well as digital desk audits, digital return-free regimes, digital excise tax administration, and tax information exchange with banks, online platforms, and local authorities.
The article provides a comprehensive overview of P2P payments and tax authority concerns. It delves into the potential impact on tax revenue and political risks, offering practical ideas for tax administration. The suggestions include leveraging banking systems for P2P payments, engaging mobile operators, and motivating legalization. Furthermore, it stresses the importance of accessing electronic payment data and shifting from punitive measures to informational strategies.
The article provides a comprehensive overview of transfer pricing, including the key concepts, principles, challenges for tax authorities and methods used in international practice. It explains the conditions under which companies are considered associated and the need for transfer pricing regulations to prevent profit reallocation within a group of companies.
The ancient Roman civilization left the world many great inventions, including Roman law, which has become the basis for current legal relations. And its tax law is no less valuable. It was in Rome that many concepts and principles used in existing tax practices originated.
We are excited to announce the launch of the much-anticipated 4th edition of "Digital Tax Administration. Collection of Articles" by Anatoly Gaverdovskiy, Chairperson & Founder of Digital Tax Technologies, along with contributions from other DTT experts. This edition enriches the discourse on the digital transformation of tax administration, focusing on innovations and strategies for effectively managing the value-added tax (VAT). In this latest release, we present 18 new articles delving into pivotal facets of digital tax administration.
The article provides a comprehensive overview of key VAT fraud methods and different generations of VAT administration systems. It also introduces the concept of the 5th generation of VAT administration systems.
The concept of international taxation as a component of the state's foreign trade policy emerged in response to the development of international trade and the opportunity for economic entities to receive income in different countries.
Ancient Greece, or Hellas, as its inhabitants, the Hellenes, still call their country, is considered the civilization that laid the foundation of modern European culture. Many elements of taxation originated in its economic system, which subsequently had a significant impact on the development of taxes.
The next chapter from the upcoming book “Taxes: History and Modern Times” is dedicated to the ancient Israel and Judea.
International standards for the exchange of tax information enable countries to establish effective cooperation in combating tax evasion and illegal tax optimization.
“Taxes in Ancient Persia” is a chapter from the upcoming book “Taxes: History and Modern Times.” The period covered extends from roughly 560 BCE to 560 CE.
"Taxes in Ancient China" is the next chapter from the upcoming book “Taxes: History and Modern Times.” The period covered extends from roughly 1300 BCE to 280 CE.
In this chapter from the upcoming book "Taxes: History and Modern Times," we look at taxation in ancient India. The time covered begins in the third millennium BCE and continues until the Manu-smriti, or Laws of Manu, around 100 CE, and until the sixth and seventh century CE.
What should the government do when there are signs of corruption within and around the tax administration? Show zero tolerance for corruption, identify, and punish both tax authority employees and taxpayers who engage in criminal activities with them. However, the forbidden fruit is so tempting that corruption cannot be stopped solely through such methods. Other approaches can help.
We are continuing publication of selected articles from the forthcoming book “Taxes History and Modern Times.” The next chapter is about taxes in ancient Sumer, Assyria, and Babylonia.
This article describes the goals, capabilities, and options for the implementation of financial modules that work with cash registers. Fiscal modules aim to enhance tax compliance, increase efficiency in tax administration, and ensure transparency and accountability in retail business practices. They can be implemented as hardware or software modules. Hardware modules are physical devices integrated or connected to cash registers, while software modules run on various devices. Software modules offer advantages such as flexibility, cost effectiveness, and scalability, but they also have limitations in offline operation and vulnerability to cyberattacks. DTT's software fiscal module supports fiscal data processing, storage, network interaction, and cryptography. It emphasizes the module's password protected asymmetric encryption for key protection.
We are beginning publication of selected articles from the forthcoming book "Taxes History and Modern Times." The first chapter is about taxes in ancient Egypt.
Digital Tax