Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel

Determining the Optimal Directions of Investment in Regional Renewable Energy Development

The growth of renewable energy facilities worldwide creates new challenges for sustainable regional development. Unregulated investment flows in the green energy sector cause disparities in the deployment of various renewable energy technologies, worsen the ability to balance national energy systems, etc. This article is the first comprehensive study that offers a methodology for multifactor modeling of investment flows in regional green energy deployment considering the priorities of national, regional, and local authorities within the sustainable development concept. The proposed methodological approaches help (1) determine the types of renewable energy technologies for priority development in the region, (2) select specific green energy projects to receive budgetary support on territories, and (3) form the optimal mechanism for budget financing distribution on regional development of renewable energy technologies. The modeling factors include natural conditions and resource base of a territory; its economically feasible renewable energy potential; the territory’s energy needs; installed capacity and electricity generation of new green energy facilities; power plants’ life cycle duration, the investment amount, etc. The model approbation on the example of household solar and wind power plants in the Sumy region, Ukraine, has shown the need to significantly increase financial support for renewable energy projects, primarily due to the region’s energy deficit. Calculations revealed that the interest-free loan share for both technologies should be 2.843 and 2.844 times higher than the basic share of lending (20%). For the 30-kW solar power plant project, the indicator should be 64.67% instead of the basic one of 56.86% for home solar energy facilities. Thus, the methodological approaches presented in the article are new tools that allow territorial authorities to purposefully shape and manage investment flows in the renewable energy sector to ensure sustainable energy development of regions worldwide.

Analytical View on the Sustainable Development of Tax and Customs Administration in the Context of Selected Groups of the Population of the Slovak Republic

Participation in the tax system of the country and tax liability itself are two of the basic characteristics of the functioning of all economically active subjects belonging to national economies. The revenues from taxes represent a substantial part of the resources in each state’s budget, so it is not easy to achieve any form of joint action by all concerned in this area. Within the revenues obtained by taxes, customs, and levies, the issue of taxes is one of the most sensitive areas. Higher efficiency of tax collection is possible to achieve by implementing not only external tools (e.g., tax control, detecting tax fraud, etc.) but also internal ones (e.g., internal motivation of taxpayers). Therefore, it is important to improve the perception of the tax system among the population and thus to influence and create a responsible approach to the collection of taxes and levies. Due to the COVID-19 pandemic, some changes and restrictions have been implemented into the system of tax and customs collection in the Slovak Republic, but very unexpectedly and purposefully. It results in a more complicated and confused system of tax and customs administration. Therefore, our research efforts are aiming to identify and analyze the key significant factors that affect the perception of tax and customs administration in the Slovak Republic from the perspective of its inhabitants, to capture differences in perception of taxpayers. The novelty of this study lies in its approach to identifying and eliminating redundancies and opacities in tax collection processes performed by institutions of tax and customs administration systems in Slovakia, namely the approach from the taxpayer point of view, to promote voluntary compliance with tax duties. Due to the lack of such oriented studies, a survey performed in three regions of Slovakia using the research tool (the questionnaire) developed by authors is presented in this article. To solve this complex problem, a solving strategy based on exploratory analysis (KMO = 0.641) and later confirmatory factor analysis is proposed to extract four key common factors from the items of the research tool (with a total value of 80.623% of the explained variability). The reliability of the used research tool, pre-tested in the pilot study, is demonstrated by the achieved Cronbach coefficient value of 0.827%. In order to evaluate the obtained data, the respondents were divided into groups by gender, residence, and occupation, in accordance with the indications and outputs of the pilot study. Finally, experimentally obtained data were analyzed and compared. The significant differences in the respondents’ perceptions of the extracted factors between selected groups are confirmed by applied analysis, both between men and women and between respondents depending on the place of residence. The main differences are observed in the questionnaire items Q10 “Administrative complexity of the tax and customs agenda”, Q7 “Ease of tax collection”, Q16 “Labor costs for staff dealing with the tax and customs agenda”, and Q5 “Helpfulness and willingness of administrative workers”. Time costs for tax processing are considered critical.

Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice

In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents. We analyzed the foreign trade statistics for the Russian Federation and the volumes of export VAT; we also studied the court rulings in VAT-related tax disputes. Based on our analysis of the court cases, we discovered the main schemes of unlawful application of VAT preferences, such as “false exports”, introduction of additional layers of intermediaries, and use of agency services by exporting sellers. In addition, we formulated two problematic scenarios where bona fide transactions fall under the definition of such schemes. Specifically, these two scenarios include services contracts by foreign service providers that are reclassified by the tax authorities with an aim to challenge the offsetting of incoming VAT amounts and the specifics of applying VAT to transactions involving compensation-free transfer of goods to foreign legal entities. To minimize the number of tax disputes, we suggest that certain provisions of the Russian legislation are amended with more detail. The proposed innovations can positively affect international trade as they bring more easily understandable and stable conditions for the development of businesses engaged in cross-border service provisioning. At the same time, a reduction in the number of disputes based on the tax authorities’ subjective opinion of taxpayers’ activities would allow the tax authorities to concentrate on clearer and more objective criteria of tax compliance by Russian companies, thus simplifying tax administration in one of the domains of tax law.