Relevant bibliographies by topics / Administration of tax payments

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Administration of tax payments'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Administration of tax payments"

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RAKOVYCH, Iuliia, and Olena LIUBKINA. "TAX TRANSPARENCY AS ESSENTIAL PRECONDITION OF THE MODERN TAX PAYMENT ADMINISTRATION SYSTEM." WORLD OF FINANCE, no. 3(76) (2024): 115–25. http://dx.doi.org/10.35774/sf2023.03.115.

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Introduction. Modern challenges in the field of administration of tax payments have become especially acute for Ukraine in the conditions of the outflow of human capital and the loss of economic potential. Under such conditions, the role of tax transparency is decisive, because during the implementation of the administration process, it is a necessary prerequisite for the implementation of the basic principles of taxation - fairness and certainty. The purpose of this article is to determine the place of tax transparency in the tax payment administration system. Results. The evolutionary aspect
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Putri, Wenti Frisca Septiani, Welly Surjono, and Eugenia Marina Theresia Elsera. "Comparative Analysis Of Motor Vehicle Tax Payment Methods: Case Study Of One-Stop Integrated Administrative Service Office In Greater Bandung." Adpebi Science Series 1, no. 1 (2023): 1–8. http://dx.doi.org/10.54099/icemat2023.v1i1.283.

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Motor vehicle tax is one of the contributors to the tax sector so that its handling must be truly optimal so that tax absorption can run optimally. The One-Stop Manunggal Administration Service Office as an institution that handles motor vehicle tax revenue, tries as much as possible to innovate by making new breakthroughs using information technology, namely by bringing up an e-payment tax payment system that aims to facilitate taxpayers in carrying out their obligations to pay motor vehicle taxes. Whether or not the use of the e-payment system in tax payments is effective is an interesting t
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Kurkin, I. V. "Development of Digital Technologies in the Procedures of Administration of Public Non-Tax Payments." Proceedings of Southwest State University. Series: History and Law 14, no. 1 (2024): 33–45. http://dx.doi.org/10.21869/2223-1501-2024-14-1-33-45.

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Relevance. The effectiveness of administration in any of the spheres of legal regulation is determined by the ability of the relevant sphere to adapt to the changing conditions of public relations, allowing it to develop and improve in proportion to the demands formed by the existing living conditions. The permanent development of digital technologies is one of the distinctive features of modernity, which, in turn, requires their timely and effective use in the process of legal regulation. The sphere of administration of public non-tax payments is no exception. The use of various IT technologi
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VOZNYI, Mykola. "Administration of customs payments as an object of financial and legal regulation." Economics. Finances. Law 1/2025, no. - (2025): 23–26. https://doi.org/10.37634/efp.2025.1.5.

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The paper is devoted to the essence and features of the financial and legal regulation of the institution of customs payment administration. Based on the norms of the legislation of Ukraine on customs issues, the existence of relations in the process of administering customs payments has been established, which are financial and legal in nature. It is argued that the financial and legal nature of the institution of administering customs payments is indicated by relations related to ensuring the collection of customs payments; control over the correctness of the calculation, timeliness and comp
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ARAPOVA, Dar’ya A. "Developing a unified mechanism for fiscal payments administration." Finance and Credit 31, no. 2 (2025): 193–206. https://doi.org/10.24891/fc.31.2.193.

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Subject. The article discusses interdepartmental interaction between customs and tax administrations in the context of global trend of digitalization and foreign practice of combining customs and tax administrations, and a single mechanism for fiscal payments administration in the Russian Federation as a particularly relevant issue to research. Objectives. The purpose is to develop a unified mechanism for administration of fiscal payments based on the introduction of innovative technologies in the process of controlling the correctness of calculation and completeness of fiscal payments. Method
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KULUMBEKOVA, T. E. "DIGITAL TECHNOLOGIES AND IMPROVING THE ADMINISTRATION OF CUSTOMS PAYMENTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 11 (2020): 120–25. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.05.021.

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The article examines the main indicators of improving the effectiveness of control measures for the administration of customs payments, and other payments levied by customs authorities using modern digital technologies. The advantages of the transition to the payment of export customs duties and other payments for the period after the release of goods for law-abiding participants in foreign economic activity are also investigated. The results of joint control measures of customs and tax services are also shown.
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Zhuravel, Andrii. "IMPROVEMENT OF THE VALUE ADDED TAX ADMINISTRATION MODEL." Actual Problems of Economics 1, no. 273 (2024): 6–19. http://dx.doi.org/10.32752/1993-6788-2024-1-273-6-19.

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This study is devoted to the research and development of a new model of value added tax administration using the capabilities of banks, which within the framework of the new model will exchange data with the tax authorities and analyze payments between counterparties regarding their relationship to VAT calculations. The possibility of refusing to prepare tax documents when identifying an advance is substantiated, and in this regard it is proposed to supplement the VAT registration limit formula with new components, the values of which will be reflected in the VAT Declaration and the new Append
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Maura Faradita, Mhd Khairul Anhar Nasution, and Mhd Aldi Pratama. "Regulasi Pembayaran Pajak Penghasilan Untuk Warga Negara Yang Pergi Keluar Negeri." Jurnal Pajak dan Analisis Ekonomi Syariah 1, no. 3 (2024): 159–67. http://dx.doi.org/10.61132/jpaes.v1i3.264.

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This journal discusses a review of previous research on the income tax payments for citizens traveling abroad. This payment is in the form of prepayment of income tax and can be accessed by individuals who are more than 21 years old with appropriate income. The main focus of this study is to analyze the prevailing tax regulations in Indonesia and international tax treaties. This journal is a literacy that aims to understand the procedures for tax payment, payment exemptions, and management of income tax administration for domestic individual taxpayers who will travel abroad.
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Wianto, Asep. "KUALITAS PELAYANAN PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT PALABUHANRATU KABUPATEN SUKABUMI." Mimbar Administrasi Mandiri 18, no. 2 (2022): 61–86. http://dx.doi.org/10.37949/mimbar18220.

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This study uses a qualitative approach. The informants of this study were the Head of Subdivision of TU SAMSAT Palabuhanratu, Chief of PKB Officer of SAMSAT Palabuhanratu, General Administration Staff of SAMSAT Palabuhanratu, and PKB Taxpayers. The results of the study include (1) tangible aspects in the service of receipt of Motor Vehicle Tax (PKB) payments at the Palabuhanratu SAMSAT Office is quite good (2) reliability aspects in the service of receipt of Motor Vehicle Tax (PKB) payments at the Palabuhanratu SAMSAT Office quite good, (3) the aspect of responsiveness (response/response) in t
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TAIROVA, Svetlana S. "Signs and functions of non-tax payments of the budget system of the Russian Federation." Finance and Credit 27, no. 12 (2021): 2847–71. http://dx.doi.org/10.24891/fc.27.12.2847.

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Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and com
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Dissertations / Theses on the topic "Administration of tax payments"

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Zeremichael, Fnan, and Andrea Felth. "Was It Worth It? : A quantitative study on the abolishment of mandatory audit and its consequences on income tax payments from small limited firms." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149529.

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Ювченко, Н. В. "Правовідносини з адміністрування податкових платежів: сучасний стан та напрямки вдосконалення". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70826.

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В роботі визначенопоняття податкового адміністрування та правовідносин з адміністрування податкових платежів та охарактеризувано механізм податкового адміністрування. Визначено та охарактеризувано об’єкт правовідносин з адміністрування податкових платежів, правовий статус суб’єктів правовідносин з адміністрування податкових платежів, а також зміст правовідносин з адміністрування податкових платежів. На основі узагальнення іноземного досвіду податкового адміністрування визначено можливості його запозичення в умовах України та запропоновано напрямки вдосконалення податкового законодавства у сф
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Shatskikh, Anna. "Consumer acceptance of Mobile Payments in Restaurants." Scholar Commons, 2013. http://scholarcommons.usf.edu/etd/4580.

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Regardless all the advantages of MPs, it has not reach the sizable customer base. In this paper, we examined the core drivers of using mobile payments (MPs) in restaurant industry from the consumers' perspective. Based on the Technology Acceptance Model (TAM), we developed a six factor model to reveal the determinants of consumers' intention to use MPs in restaurant. Security, subjective norm, compatibility with lifestyle, and previous experience with MPs were added to the traditional two factor TAM model (usefulness and ease of use). 300 respondents were recruited from an online survey agency
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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Харківська державна академія культури, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36635.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулюваль
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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Класичний приватний університет, 2011. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36634.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулювальн
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Johansson, Nicklas. "Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? : En kvantitativ studie om publika europeiska bolag." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26034.

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SAMMANFATTNING   Titel: Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? - En kvantitativ studie om publika europeiska bolag   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Nicklas Johansson   Handledare: Jan Svanberg   Datum: 2017 - Januari   Syfte: Företagens sociala ansvar (CSR) är en viktig fråga för många av företagets intressenter, inte minst samhället. Hur företag betraktar bolagsskatt som en del av detta ansvar är därmed en betydelsefull fråga då statens skatteintäkter bidrar till välfärden i samhället. Syftet med denna studie är att undersöka sambandet mell
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Kallin, Mathias, Jacob Rydbeck, and Sebastian Wictorin. "Technological Adaption for SMEs : Implications of a Cashless Society." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-35820.

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Purpose – The purpose is to develop a greater understanding of what is requested by customers with regards to e-commerce and mobile payments and how managers attitude can affect the technological adaption process. Furthermore, a suggested framework will be presented on how SMEs can adapt to these changes. Problem – The move towards the cashless society has changed the business environment and increased the demand for mobile payments and e-commerce. The transition to implement new technologies requires resources in terms of time, money and knowledge. Therefore, this process can be challenging f
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Wiedermann-Ondrej, Nadine. "Tax Treatment of Revenue Based Payments." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/182/1/document.pdf.

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The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based compensation are not tax deductible because these instruments are normally qualified as equity. However, a detailed analysis of the various tax laws shows that this need not necessarily be the case. Payments that depend on the profits of a corpo
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Tingström, Emil. "Optimal Investment with Corporate Tax Payments." Thesis, KTH, Matematisk statistik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-206412.

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This Master's thesis examines the problem of optimal investment when corporate taxes have to be paid on capital gains. Tax payments share a lot of similarities with payoff from a call option where the underlying is the firm's capital. How to optimally deal with this tax-option is a non-trivial problem that is complicated by the feedback between the value of the tax-option and the strategy the firm uses to handle it. For the case with only one tax payment it is possible to derive an explicit expression for the optimal strategy using a martingale method. The tax payment introduces some interesti
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Herget, Niklas, and Krey Philip Steinmüller. "Mobile Payment Adoption During The Covid-19 Pandemic: A Quantitative Study In Germany." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52632.

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Background: Emerging in December 2019, the COVID-19 pandemic profoundly changed consumer behaviour leading to social distancing and mitigating physical contact. Statistics show an increased use of contactless and mobile payment usage and adoption during the pandemic. It is unclear how valid previous models on mobile payment adoption explain adoption behaviour in emergency situations. While there are few studies approaching the adoption behaviour during the pandemic, there is also little previous research on mobile payment adoption prior to the pandemic in Germany. Purpose: The present thesis i
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Books on the topic "Administration of tax payments"

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Advokatova, Alena, Dmitriy Artemenko, Mihail Goncharenko, et al. Tax administration. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1860997.

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The textbook highlights the current state of tax administration in the Russian Federation. The main range of issues is considered: theoretical foundations, participants in tax legal relations, the composition and structure of tax authorities, regulation and forecasting of tax payments, improving the efficiency of tax administration, control over the performance of duties to pay taxes. The impact on the tax administration system of a large-scale tax reform aimed at reducing the administrative burden, unification of certain norms of tax legislation is analyzed.
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Office, General Accounting. Tax administration: Millions of dollars could be collected if IRS levied more federal payments. GAO, 2001.

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Office, General Accounting. Tax administration: IRS' levy of federal payments could generate millions of dollars : report to Congressional Requesters. U.S. General Accounting Office, 2000.

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Colorado. Office of State Auditor. Severance tax, direct distribution payments, Department of Local Affairs: Performance audit. Office of State Auditor, 2007.

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Colorado. Office of State Auditor. Severance tax, direct distribution payments, Department of Local Affairs: Performance audit. Office of State Auditor, 2007.

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United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Improper payments in the administration of refundable tax credits: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, May 25, 2011. U.S. G.P.O., 2011.

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Office, General Accounting. Tax administration: Federal agencies should report service payments made to corporations : report to the Director, Office of Management and Budget. The Office, 1992.

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Office, General Accounting. Tax administration: IRS issued advance child tax credit payments on time but should study lessons learned : report to the Committee on Finance, U.S. Senate. GAO, 2004.

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United States. General Accounting Office. Office of the General Counsel. Comments on EEOC payment of local property tax. The Office, 1992.

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United States. Government Accountability Office. Tax Administration: Systematic information sharing would help IRS determine the deductibility of civil settlement payments : report to the Committee on Finance, U.S. Senate. GAO, 2005.

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Book chapters on the topic "Administration of tax payments"

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Feldek, Michael. "Právní úprava úroků vznikající při správě daní z hlediska jejich účelu a výše." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-6.

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Tax administration is essentially the handling of funds. However, money loses its value over time, which becomes particularly important in situations where the obliged entity defaults on payment. The tax administration legislation therefore contains a system of interest which, under certain conditions, is added to such a payment as an accessory. The aim of the paper will therefore be to explain the purpose of the individual interest payments under the Tax Procedural Code and the significance of the recent developments in the legislation, which have significantly changed the conditions for thei
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Bernheimer, Teresa. "Revisiting Lists in Early Islamic Historiography." In Semitic Languages and Cultures. Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0375.06.

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Lists form a crucial part of early Islamic historiography: they provide the broad frameworks of organisation of the sources, and are ubiquitous in their content. Bernheimer’s contribution re-examines lists in early Islamic historiographical works as textual practice, that is, as a form of textual communication that is integral to scholarly writing and the creation of a historical narrative. Lists are not simply enumerations of people, events, or tax payments, but an important narrative strategy in the overall historiographic project of early Islam. Understanding lists as textual practice highl
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Nicholson, Margaret. "Processing payments." In Mastering Business Administration. Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-14248-4_17.

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Atkinson, Andy. "Interim payments." In JCT Contract Administration Pocket Book. Routledge, 2020. http://dx.doi.org/10.1201/9781003120797-4.

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Gashenko, Irina V., Yuliya S. Zima, and Armenak V. Davidyan. "Tax Burden and Mitigation of Tax Payments." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_7.

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Morita, Keisuke. "Tax Shelter and Tax Administration." In Applied Analysis of Growth, Trade, and Public Policy. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-1876-4_11.

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Roy, Jeffrey. "Payments and Privacy." In Public Administration and Information Technology. Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-7221-6_6.

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Dollery, Brian, Harry Kitchen, Melville McMillan, and Anwar Shah. "Local Tax Administration." In Local Public, Fiscal and Financial Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36725-1_2.

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Demchyshak, Nazar, Roksolana Paslavska, and Svitlana Sas. "DIGITALIZATION OF THE TAX ADMINISTRATION SYSTEM IN UKRAINE: FEATURES, PROBLEMS AND PROSPECTS." In Transformation of the economic system in the context of information technology challenges. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-437-5-8.

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The article highlights the factors and prerequisites of the development of the fintech system in tax administration in Ukraine. The main directions of digitalization of the tax administration system in Ukraine are described. The peculiarities of the functioning of the taxpayer's electronic office, the online service "Pulse", the chat-bot "Infotax", the E-excise system are characterized in the article. The advantages and disadvantages of the functioning of the electronic VAT administration system are determined. Perspective directions of digitalization in the field of taxation in Ukraine are de
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Haiduchok, Tetyana, and Svitlana Viter. "TRENDS OF DIGITAL TRANSFORMATION IN TAX ADMINISTRATION AND TAXATION: ANALYSIS OF THE CURRENT STATE AND DEVELOPMENT PROSPECTS." In Theoretical and practical aspects of science development. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-355-2-2.

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The paper provides a theoretical justification of the category "digitization" and identifies two main a0pproaches in understanding its essence. From a scientific perspective, a process-oriented approach focusing on transformations and social interaction predominates, while practitioners characterize this phenomenon from a results-oriented perspective, emphasizing the potential for creating additional value. Based on this analysis, the paper proposes an author's interpretation of the definition of "digitization". The research focuses on the theoretical, methodological, and practical aspects of
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Conference papers on the topic "Administration of tax payments"

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Heviana, Rifka Nadya, Fahnun Nisa, and Levana Dhia Prawati. "Tax Digitalization and Transparency: The Role of Core Tax Administration System (CTAS) In Indonesia’s Tax Reform." In 2024 International Conference on Information Technology Systems and Innovation (ICITSI). IEEE, 2024. https://doi.org/10.1109/icitsi65188.2024.10929365.

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Xiaomei, HONG, WANG Xiubei, DAI Yihao, and ZHANG Jian. "Big Data Tax Administration and Tax Compliance — Based on the Game Analysis between Tax Authorities and Enterprises." In The 14th International Conference on Logistics and Systems Engineering. Aussino Academic Publishing House, 2025. https://doi.org/10.52202/078960-0007.

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Krysovatyy, Andriy, Fedir Tkachyk, Tetiana Iefymenko, and Volodymyr Dmytriv. "Information Support for Property Tax Administration: Ukrainian Realities and European Experience." In 2024 14th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2024. http://dx.doi.org/10.1109/acit62333.2024.10712571.

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Maphumula, Fikile, and Kennedy Njenga. "Innovation in Tax Administration: Digitizing Tax Payments, Trust And Information Security Risk." In 2019 Open Innovations (OI). IEEE, 2019. http://dx.doi.org/10.1109/oi.2019.8908232.

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Lima, Helton Souza, Damires Yluska de Souza Fernandes, and Thiago José Moura. "On the evaluation of example-dependent cost-sensitive models for tax debts classification." In Encontro Nacional de Inteligência Artificial e Computacional. Sociedade Brasileira de Computação - SBC, 2022. http://dx.doi.org/10.5753/eniac.2022.227607.

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Example-dependent cost-sensitive classification methods are suitable to many real-world classification problems, where the costs, due to misclassification, vary among every example of a dataset. Tax administration applications are included in this segment of problems, since they deal with different values involved in the tax payments. To help matters, this work presents an experimental evaluation which aims to verify whether cost-sensitive learning algorithms are more cost-effective on average than traditional ones. This task is accomplished in a tax administration application domain, what imp
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Macarenko, Larisa. "Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00367.

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Corporate income tax is one of the national taxes in Kyrgyzstan. In the past few years the share of income tax revenue has been falling down. It should be noted that, apart from the economic reasons, the number of income tax payers is decreasing due to the widely using of special tax regimes in Kyrgyzstan. This paper aims to analyze the issues of corporate income taxation in Kyrgyzstan and offers their solution. 
 The main issues of corporate income tax application in Kyrgyz Republic are: the existence of problems caused by the economic situation in the country and financial policy; probl
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Bulgac, Corina. "The Commercial Bank's Contribution To The Optimization Of Fiscal Management." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.49.

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The purpose of this article is to examine how commercial banks contribute to improving the quality of tax administration, highlighting the essential role these institutions play in the correct collection and reporting of taxes. The author also aims to highlight how banks facilitate the payment of taxes and tax contributions, thus contributing to the simplification of the payment process for both taxpayers and tax authorities. Finally, the purpose of the article is to emphasize the importance of commercial banks in ensuring equity and transparency in the tax system, with an impact on the sustai
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Perić, Renata, and Emina Jerković. "THE IMPACT OF COVID-19 ON TAX ADMINISTRATION IN THE REPUBLIC OF CROATIA." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18346.

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The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and their employees. The Tax Administration is a state institution whose measures directly affect every business. So it was among the first to take some measures, i.e. to adjust its business and tax collection to the new situation. This paper discusses
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Selafristy, Temy, and Abdul Rahman. "The Effectiveness of Technology Innovation In Tax Payment Services on Compliance of Land and Building Tax." In Proceedings of the Third International Conference Administration Science, ICAS 2021, September 15 2021, Bandung, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.15-9-2021.2315246.

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Pavlotska, Kateryna. "Electronic administration of value added tax in Ukraine: issues of accounting organization and impact on business." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.12.

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The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires resear
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Reports on the topic "Administration of tax payments"

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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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Megersa, Kelbesa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance: RiB 87. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.028.

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Digital merchant payments – transactions between traders, or between traders and customers using digital means of payment – can promote tax compliance by providing access to safer, quicker formal payments for consumers, and leaving a digital trail of sales data that can be accessed by tax administration. This study examines how far the potential of digital merchant payments to increase tax compliance is being realised in Rwanda, and whether fees imposed by mobile network operators on digital financial services (DFS) can hinder both DFS adoption and tax compliance. It uses original survey data
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Santoro, Fabrizio, Wilson Prichard, and Giulia Mascagni. Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.021.

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Tax administrations in Africa and, more broadly, low-income countries (LICs), are increasingly investing in advanced digital technologies, in an effort to build more effective, rules-based and efficient tax systems. Those efforts fit within broader government efforts towards e-government and the establishment of digital public infrastructures (DPI). 1 While these efforts to digitalise tax administration are multi faceted, affecting all aspects of administration, recent years have seen growing attention to the potential impacts of digital ID systems (DIS) and digital merchant payments (DMP), bo
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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchan
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Czajka, Leo, Florence Kondylis, Bassirou Sarr, and Mattea Stein. Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.020.

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As they increasingly adopt digital infrastructure, public administrations worldwide are increasingly collecting, generating and managing data. Empirical researchers are, at the same time, collaborating more and more with administrations, accessing vast amounts of data, and setting new research agendas. These collaborations have taken place in low-income countries in particular, where administrative data can be a valuable substitute for scarce survey data. However, the transition to a full-fledged digital administration can be a long and difficult process, sharply contrasting the common leap-fr
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.003.

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New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technolo
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Apeti, Ablam Estel, and Eyah Denise Edoh. Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.006.

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Making tax administration more efficient and maximising voluntary compliance is a very difficult task for developing countries. In this paper, we analyse the effect of mobile money payments on the quality of tax policy and administration for a large sample of countries in developing economies. We use the World Bank indicator on efficiency of revenue mobilisation as a measure of the quality of tax policy and administration and employ an entropy balancing method to show that mobile money payments improve the quality of tax systems. This result is robust to several robustness tests, including sam
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Scarpini, Celeste, Fabrizio Santoro, Mary Abounabhan, and Awa Diouf. The E-levy and Merchant Payment Exemption in Ghana. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.036.

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Mobile money-enabled digital merchant payments have significant promise for enhancing tax compliance in lowincome countries, and addressing persistent challenges. First, digital merchant payments offered by mobile money providers guarantee greater accessibility to safer and faster formal payment. Second, they help businesses to keep comprehensive records of their activities, expenses, and receipts – enhancing accuracy of tax filing, and perceptions of the tax administration’s monitoring and enforcement capabilities. Third, they improve businesses’ perceptions of the transparency and predictabi
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