CC BY
27
удк 336.221:303.6 Ye.S. Vylkova,
D.G. Vylkov
OPINION POLL AS A MEANS FOR FINDING OUT THE TRENDS OF TAXATION REFORMS
Methodological basis of using opinion poll for finding out the trends of taxation reforms is studied. Applicability, aims, tasks, practical significance, key aspects of opinion poll implementation are determined. The answers to two interrelated questions in the questionnaire are summarized. The questionnaire was for specialists in taxation dealing with reforms of taxation of labor.
Key words: tax, taxation, opinion poll, respondent.
E.C. Вылкова, Д.Г. Вылков
ИСПОЛЬЗОВАНИЕ СОЦОПРОСА ДЛЯ ОПРЕДЕЛЕНИЯ НАПРАВЛЕНИЙ РЕФОРМИРОВАНИЯ НАЛОГООБЛОЖЕНИЯ
Исследованы методологические основы использования соцопроса для определения направлений реформирования налогообложения. Определена актуальность, цели и задачи, практическое значение, ключевые моменты реализации соцопроса. Комплексно обобщены ответы на два взаимосвязанных вопроса анкетирования специалистов в сфере налогообложения по вопросам реформирования налогообложения труда.
Ключевые слова: налог, налогообложение, соцопрос, респондент.
Finding out the opinion of both qualified researchers and practitioners dealing with taxation is extremely essential for making justified decisions. This can be done using an opinion poll among this category of respondents and generalizing its results.
The choice of the opinion poll topic was determined by the fact that reform in taxation of income of physical persons is very urgent being an important and rapidly developing constituent of taxation system of any State. This kind of taxation should consider the following requirements:
1. Reform of taxation system on the whole and taxation of labor in particular should provide the steady formation of budget revenues necessary for the State to perform its functions.
2. The tax rate and structure of tax burden of businesses and physical persons should not worsen the conditions for economic growth and impede investment inflow
3. Administration of tax payment should be carried out extremely efficiently. Questions were formulated on the basis of generalized information from different sources concerning taxation of physical persons in different countries. Questions of the questionnaire are formulated with regard to elements of taxation and existing taxation system legislations worldwide. The questionnaire was piloted and validated among a group of faculty staff and students of Saint-Petersburg State University of Economics and Finance. This made it possible to make the list of questions more comprehensive, to make the questions more precise which enabled to obtain full and exact information on the targeted problem of taxation reform. Optimal sampling of respondents is provided in the course of conducting the opinion poll among the participants of the Third Ukraine-Russian Symposium “Theory and Practice of Taxation Reforms”. These participants were scientists, researchers and practitioners form different countries. They were very competent in the aspects of taxation systems and their
aim was thorough discussion of different aspects of taxation system reforms.
It is worth mentioning that the questionnaire contained open questions/open multiple choice answers. This was done to get this kind of answers to informative questions in order to:
• enhance information content (open multiple choice answers enable to fully and precisely express the viewpoint of respondents);
• reveal other problems associated with the one posed and the ways of their solving;
• find out new viewpoints on the problem posed and new possible ways of solving it.
For instance, the following questions were considered open in the questionnaire:
1) in your opinion, what should be mandatory included in a taxable item on such factor of production as labor?;
2) in your opinion, what should be mandatory excluded from a taxable item on such factor of production as labor?;
3) is it relevant to use tax-exempt minimum in taxation of labor?;
4) what scale of standard rate of taxation should be used in taxation of labor?
Humorous and ironical multiple choice answers were purposefully included in the questionnaire. Humorously formulated questions and/or answers are the universal tool for removing restrain/insincerity of respondents (usually before the next question which is relatively complicated and problematic) and for getting more objective answers; thus making the information obtained more reliable. Besides including these types of questions in the questionnaire makes it possible to reveal the attitude of respondents to this or that problem, i.e. whether they consider the problem very seriously or vice versa, whether they are ready to laugh it off.
For example, the question “In your opinion, who should be considered the payer of labor taxes and payments?”
(only one answer should be chosen) provides the following multiple choice answers: a) legal persons; b) physical persons, c) legal and physical persons, d) uncle Tom. A respondent will smile and feel relaxed. After that the respondent will have to answer more complicated questions concerning the determination of the list of payments included or not in a taxable item of such factor as labor
It is relevant to complete the questionnaire in a humorous way. For example, the following answers are offered to the question “How often should a labor tax (taxes) be paid?”: a) once every year; b) once every quarter; c) once every month; d) at the moment of gaining income and payments; e) never. It is possible to assume that the respondent will finish filling out the questionnaire with some optimism and will not feel tired of the work done.
Let us consider the order of arranging the questions as well as the results obtained taking two interrelated questions as an example.
Question № 1. Do you want the existing in your country rates on labor tax be decreased? (only one answer should be chosen)
Multiple choice:
1. I want a considerable decrease.
2. I want at least a little decrease.
3. I agree to the rates to be left at the present level.
4. I am ready for the rates to be increased but the increase should be economically motivated.
Question № 2. Are you ready for the decrease in existing in your country scales of pensions and welfare payments? (only one answer should be chosen).
Multiple choice:
1. I am ready for a considerable decrease.
2. I am ready for only an inconsiderable decrease.
3. I agree to the scale of pensions and welfare payments to be left at the present level.
4. I want the scale of pensions and welfare payments to be constantly increased.
The cited questions are closely interrelated and, consequently, multiple choice answers are formulated in a
The Answers of the Respondents to Question № 1
№ of the answer Total Including
£ "c <D O </) Degree Country Gender Age
DSc PhD Russia Ukraine Germany, Poland Male Fem ale >50 y.°. <50 y.°.
1 1 0 0 0 1 0 0 1 0 1
2 11 3 8 3 6 2 4 7 4 7
3 19 8 11 4 15 0 7 12 4 15
4 21 11 10 13 8 0 7 14 9 12
total 52 22 30 20 30 2 18 34 17 35
* In the table the most significant indicators are highlighted in bold and in italics
The Answers of the Respondents to Question № 2"
№ of the a nswer Total including
Scientific Degree Country Gender Age
DSc PhD Russia Ukraine Germany, Poland Male Female > 50 yo < 50 yo
1 2 3 4 5 6 7 8 9 10 11
1 2 1 1 0 2 0 2 0 0 2
2 3 2 1 1 2 0 1 2 0 3
3 12 3 9 2 8 2 5 7 4 8
4 35 16 19 17 18 0 10 25 13 22
total 52 22 30 20 30 2 18 34 17 35
* In the table the most significant indicators are highlighted in bold and in italics
way which allows finding out the respondents' viewpoint on one and the same problem from different standpoints as well as finding out whether their viewpoints on reforms of taxation of labor and on social changes in general are realistic or not.
Table 1 presents the answers of the respondents to Question № 1. The answers vary depending on the gender, age, place of residence, and scientific degree of the respondents.
Many respondents (41%) expressed their readiness to increase in labor tax rates which is economically motivated. Such opinion is more characteristic to Russian (65%) than to Ukraine residents (27%); to people over 50 y.o. (53%) than to those who are under 50 y.o. (34%); to DSc holders (50%) than to PhD holders (33%). The opinion of females and males on this problem is practically the same - 41% and 39%.
37% of the respondents agreed that the existing labor tax rates should be at the present level. This viewpoint is more characteristic to respondents from Ukraine (50%) than from Russia (20%). To a large extent, the respondents who are under 50 y.o. (43%) and those who are over 50 y.o. (23%) share this opinion. In general, males and females have the same opinion on this problem - 39% and 35%; and it is absolutely the same among DSc and PhD holders.
Only 21% of the respondents stated they wanted only an inconsiderable decrease in the labor tax rates existing in their countries. It was mainly the opinion of the respondents from Germany and Poland (100%). The percentage of the respondents from Ukraine who chose this answer was 20% and the percentage of the respondents from Russia was only 15%. This opinion on the given problem was more characteristic to PhD holders (27%) than to DSc holders (14%). Males (22%) and females (21%) had the same opinion as well as the respondents over 50 y.o. (24%) and the respondents under 50 y.o. (20%).
Only one respondent was sincere and chose the answer which showed the respondent wanted a significant
decrease in labor tax rates existing in the country of the respondent's residency
The results in Table 2 show the majority of the respondents (67%) wanted the scale of pensions and welfare payments to be increased on a regular basis. It was quite natural. More respondents of the older age adhered to this position (76%) in comparison to the percentage of the respondents of the younger age (63%). Among them there were 74% of females and 56% of males; and 72% of DSc holders and 63% of PhD holders.
The comparison of the respondents who chose the fourth multiple choice answer to the question number one (I am ready for the rates to be increased but the increase should be economically moti-
T a b l e 1
T a b l e 2
♦
♦
vated.) and the fourth multiple choice answer to the question number two (I want the scale of pensions and welfare payments to be constantly increased.) proves the respondents were less prepared the tax rates increase than the scale of pensions and welfare payments increase. Only 65% of Russian residents were ready for the increase of labor tax rates and 85% among them wanted the increase in the scale of pensions and welfare payments. Among the respondents who were residents of Ukraine this percentage was 27% and 60% respectively Labor tax rates increase was acceptable for only 53% of the respondents who were older than 50 y.o. and for 34% of the younger respondents. 76% of the respondents older than 50 y.o. wanted the scale of pensions and welfare payments to be increased and 63% of the respondents younger than 50 y.o. Only 50% of DSc holders were ready for labor tax increase and 72% of the same respondents wanted the scale of pensions and welfare payments to be increased. The difference in the attitude to the same problem is even marked among PhD holders - 33% and 63%. Only 39% of males agreed to the increase of labor tax rates. 56% of this group of respondents agreed to the increase in the scale of pensions and welfare payments. The females expressed a more significant difference - 41% and 74%.
It is worth mentioning the fact that the mean difference in readiness for the increase in tax rates in comparison to the desired increase in the scales of pensions and welfare payments is about 25%.
Significant number of the respondents (23%) agreed to overcome hardships in order the scale of pensions and welfare payments remained the same. It was quite typical for the respondents from Germany and Poland. The residents from Ukraine (27%) were not so optimistic. The respondents from Russia were even less optimistic about that - only 10%. This viewpoint was more characteristic to PhD holders (30%) as compared to DSc holders (14%) and it was more characteristic to males (27%) than to females (21%). No gender differences were noted.
The comparison of the respondents who chose the third multiple choice answer to the question number one (I agree to the rates to be left at the present level.) and the third multiple choice answer to the question number two (I am ready for only inconsiderable decrease in existing in your country scales of pensions and welfare payments.) proves the respondents agreed to the tax rates existing in their countries than to the scale of pensions and welfare payments existing in their countries.
37% of the respondents expressed their agreement to the labor tax rates existing at present while only 23% of the respondents accepted the existing scale of pensions and
УДК 336.144
welfare payments (the difference is 14%). The difference in opinion on this problem among Ukrainians was 23% (50% and 27% respectively), and among Russians it was 10% (20% and 10% respectively); among the respondents who were under 50 y.o. it was 20% (43% and 23% respectively). It is noteworthy that the opinion of the respondents who were over 50 y.o. was the same (23% and 23% respectively). The difference in the opinion on the given problem in males was 12% (39% and 27%); in females it was 14% (35% and 21%); in DSc holders it was 23% (37% and 14%). The opinion of PhD holders differed by only 7% (37% and 30%).
Only 6% of the respondents were ready for a slight decrease in the scale of pensions and welfare payments. That was due to the optimistic attitude of the respondents younger than 50 y.o. to that. Only two young males from Ukraine were sure to say they were ready for a considerable decrease in the scale of pensions and welfare payments.
The results of the questionnaire obtained make it possible to conclude the following.
The society is ready for an increase in labor tax rates but only in case
• economic motivation is provided;
• significant increase in the scale of pensions and welfare payments is provided at the same time.
The results of the opinion poll showed that while planning the tax reforms it is possible to rely mostly on males and on people of older age.
Methodologically correctly developed and carried out opinion poll alongside with thorough research and generalization of theoretical aspects of the studied topic, examination of world experience and general tendencies of taxation systems development worldwide in the context of existing at the moment changes in the economy in general and taxation system in particular in a definite country will enable to work out really substantiated and motivated statements concerning reforms in the taxation system of a factor of production or a sphere of business activity. Critical understanding of the process of establishment and development of a definite existing tax as well as legislation practice concerning the given tax will also contribute to work out comprehensive questions for an opinion poll.
The authors strongly believe that firstly, the range of respondents can be enlarged to make competent and substantiated decisions concerning reforms of labor tax system; secondly, techniques and methods used in this opinion poll can be applied to other opinion polls concerning reforms of other spheres of taxation, improvement of taxation administration, enhancement of tax competitiveness both State and corporate.
V.A. Durnov
THE INSTRUMENTS OF FINANCIAL PLANNING
The paper analyzes financial planning efficiency for enterprise management improvement. The author describes the system of financial tools and considers in detail financial planning methods, their strengths and weaknesses.
Key words: financial planning, budgeting, efficiency, methods, enterprise.
