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EBA Tax INDEX. 3 rd wave , results of the 4 quarter 2012 – 1 quarter 2013 . Conducted by the EBA w ith the support of InMind research company. May 2013. Project Methodology.

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eba tax index

EBA Tax INDEX

3rd wave,

results of the 4 quarter 2012 – 1 quarter 2013

Conducted by the EBA

with the support of

InMind research company

May 2013

project methodology
Project Methodology

The presented results of EBA Tax Index are based on the results of the 3rd wave of the expert survey, conducted among EBA members.

Methodology: EBA Tax Index means the evaluation of 4 factors of tax conditions for doing business:

Evaluation of quality of the tax legislation

Evaluation of complication/ease of the tax administration

Evaluation of the fiscal pressure level

Evaluation of quality of the tax service

To define the level of each of the 4 factors a 5-point scale was used, where 1 and5are the extreme opposite evaluations of the factor.

When calculating the integral tax index, means of each factor and its weight were used.

Factors’ weights are defined by expert evaluations of EBA Tax Committee members:

tax legislation– 15%; tax administration – 40%; fiscal pressure – 30%; quality of tax service – 15%.

report notice
Report notice

The results are presented by each of 4 factors, in particular:

Mean of each factor

Numeric value, which divides the upper half of the sample from the lower part (median)

The results are also segmented by company size in accordance to Commercial Code of Ukraine:

Small enterprises: 50 or less employees, gross income – less than UAH 70 million during the financial year 2012

Medium enterprises: 50 to 250 employees, gross income – UAH 70 to 100 million during the financial year2012

Large enterprises: more than 250 employees, gross income – більше UAH 100 million during the financial year2012

Participants: 100 representatives of EBA member companies

Timeframes: the data is collected in April-May 2013 and reflects the situation in 4 quarter 2012 – 1 quarter 2013

Research Conduction: The research is conducted by the EBA, analytic support provided byInMind research company

overall results
Overall results

Minimum Index value – 1, maximum – 5.

slide6

EBA Tax INDEX:

Components

tax legislation
Tax Legislation

Negative

values

Question:

To what extent tax regime was facilitating investments and your company’s activity in 4 quarter 2012 – 1 quarter 2013 ?

Evaluations by 5-point scale with extreme values:

1 –tax regime was profoundly preventing your company’s progress:

5 – tax regime was definitely promoting your company’s business progress

Neutral value

Positive

values

Mean

2,25

Median

2,00

Means of evaluation of tax legislation depending on the enterprise size

ease of tax administration
Ease of Tax Administration

Negative

values

Question:

Could you, please evaluate the complication/easiness of tax accounting and tax administration in 4 quarter 2012 – 1 quarter 2013?

Neutral value

Evaluations by 5-point scale with extreme values:

1 – verycomplicated

5 – veryeasy

Positive

values

Mean

2,17

Median

2,00

Means of evaluation of ease of tax administration depending on the enterprise size

fiscal pressure
Fiscal Pressure

Negative

values

Question:

Could you, please evaluate fiscal pressure on your company in 4 quarter 2012 – 1 quarter 2013?

Evaluations by 5-point scale with extreme values:

1 – fiscal pressure caused significant difficulties in company’s activity

5 – there were no signs of fiscal pressure at all in the activity of the company

Neutral value

Positive

values

Mean

2,39

Median

2,00

Means of evaluation of the fiscal pressure leveldepending on the enterprise size

tax service
Tax Service

Question:

Could you please estimate the quality of the service your company received from tax bodies in 4 quarter 2012 – 1 quarter 2013( by the quality of the service you should understand the stuffs’ affability and competence, the transparency of the received answers, the operational efficiency and convenience of the declaration submitting process etc.)?

Negative

values

Neutral value

Evaluations by 5-point scale with extreme values:

1 – complete dissatisfaction by the quality of the received service

5 – complete satisfaction by the received service

Positive

values

Mean

2,64

Median

3,00

Means of evaluation of the tax servicedepending on the enterprise size

slide11

EBA Tax INDEX:

Auxiliary Indicators

effective tax rate tax reform impact
Effective Tax Rate: Tax Reform Impact

Change of the effective tax rate in 4 quarter 2012 – 1 quarter 2013

Increased

Reduced

Definition:

Effective tax rate – ratio of the income as to the financial accounting and the income as to the tax report

fiscal pressure manifestation
Fiscal Pressure Manifestation

Which evidence of the fiscal pressure have you experienced in 4 quarter 2012 – 1 quarter 2013?

Number of tax inspections in your company

No inspections

7 and more inspections

slide14

+38 044 496 06 01

office@eba.com.ua

www.eba.com.ua