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Journal articles on the topic 'Administration of tax payments'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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6

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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8

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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9

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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10

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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11

LAGODIIENKO, Natalia, Larysa SKLIAR, and Kateryna STASIUKOVA. "DEVELOPMENT OF THE SYSTEM OF TAX ADMINISTRATORS IN UKRAINE." Ukrainian Journal of Applied Economics and Technology 7, no. 1 (2022): 114–20. http://dx.doi.org/10.36887/2415-8453-2022-1-13.

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The aim of the article is to analyze the development of the tax administrators` system in Ukraine in the current conditions of Ukrainian financial system development. The administration of taxes and fees is a dynamic process. The quality of its implementation characterizes the activity of the tax administrators` system with the use of certain tools for the implementation of state tax policy for customs and tax control. In addition, it is a special type of tax activity, a constant and necessary component, the organization of which is due primarily to the needs of public fiscal policy. The analy

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12

Sunaningsih, Suci Nasehati, Siti Afidatul Khotijah, and Nuwun Priyono. "The compliance factors of motor vehicle tax payments in Central Java Province." Journal of Business and Information Systems (e-ISSN: 2685-2543) 6, no. 1 (2024): 19–31. http://dx.doi.org/10.36067/jbis.v6i1.229.

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The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on

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13

Ripol-Saragosi, Lyudmila, and Ekaterina Gomeleva. "Application of digital tools to enhance tax administration processes." SHS Web of Conferences 106 (2021): 01024. http://dx.doi.org/10.1051/shsconf/202110601024.

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The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administ

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14

Karfíková, Marie. "Tax penalty payment and the “non bis in idem” principle." Law Enforcement Review 1, no. 3 (2017): 50–61. http://dx.doi.org/10.24147/2542-1514.2017.1(3).50-61.

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The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systemati

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15

BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

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The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of

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16

Shuvalova, E. B., and M. S. Gordienko. "Practice of Collecting Tax and Non-Tax Payments in India." Vestnik of the Plekhanov Russian University of Economics, no. 5 (October 2, 2024): 102–12. http://dx.doi.org/10.21686/2413-2829-2024-5-102-112.

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With regard to sanction confrontation and numerous finance and economic restrictions strategic management of fiscal policy aiming at provision of stable finance earnings is becoming the most important factor of the economic development of any country. Administration of tax and non-tax payments plays a key role in shaping finance policy and ensuring stability of tax and budget system of the country. In this context experience of India, as a country with rapidly developing economy and unique system of tax administration is especially interesting. In India they use a mechanism of tax and non-tax

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17

Muranova, A. P. "ICT AND ITS USE IN THE TAX ADMINISTRATION OF THE SOUTHEAST ASIAN COUNTRIES." Eastern Analytics, no. 1 (2020): 45–72. http://dx.doi.org/10.31696/2227-5568-2020-01-045-072.

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The article shows the level of ICT development in the Southeast Asian countries, the measures of the governments of these countries for introducing of ICT into tax administration and implementation of ICT for tax payments. According to the author, the panorama of the use of electronic means for tax payments is ambiguous and is determined by a number of economic and social factors. Three groups of countries were accurately designated. The first group consists of technologically developed countries of the region where modern means of tax payments very actively used. The second group consists of

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18

Modupeola Morenike, Adesemowo, Celestina Ekene Chukwudi, and Wasiu Olaide Bello. "Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria." PERSPEKTIF 13, no. 1 (2024): 189–99. http://dx.doi.org/10.31289/perspektif.v13i1.10724.

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This study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured questionnaire was used and the hypotheses were tested using regression analysis. The population of the study consisted of 4499 members of staff in the tax revenue office in South-West Nigeria. Three hundred and eighty-seven copies of questionnaires were administered while 382 (98.7%) were retrieved. The findings of the study revealed that the tax

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19

Synyutka, Nataliya H. "The Fiscal Efficiency of VAT Electronic Invoicing System in the Domestic Market of Ukraine." Business Inform 11, no. 550 (2023): 271–79. http://dx.doi.org/10.32983/2222-4459-2023-11-271-279.

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The objectives of the introduction, the content and impact of the reform of electronic administration of VAT through the indicators of fiscal efficiency of value added tax in Ukraine are generalized. The assessment of the fiscal efficiency of the tax was carried out using a set of annual indicators of the effective tax rate in relation to GDP and the end domestic consumption of goods and services. It is proved that digital transformations in taxation primarily stimulate the transparency of taxation procedures. The indicators of actual VAT revenues for the period 1997–2022 are summarized. The m

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20

Myung Jae, Sung, Awasthi Rajul, and Lee Hyung Chul. "Can Tax Incentives for Electronic Payments Curtail the Shadow Economy? Korea`s Attempt to Reduce Underreporting in Retail Businesses." Korean Journal of Policy Studies 32, no. 2 (2017): 85–134. http://dx.doi.org/10.52372/kjps32204.

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Increasing tax revenues by curtailing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentives for Electronically Traceable Payments (TIETP) introduced by the Korean tax authorities in 1999 to promote payments made using credit cards, debit cards, and electronic cash receipts in business-to-consumer transactions. TIETP allows wage and salary earners to claim tax deductions for eligible purchases made using electronically traceable p

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21

Zaqeeba, Nidal, Hamza Alqudah, Ahmad Farhan Alshirah, Abdalwali Lutfi, Mohammed Amin Almaiah, and Mahmaod Alrawad. "The impact of using types of artificial intelligence technology in monitoring tax payments." International Journal of Data and Network Science 8, no. 3 (2024): 1577–86. http://dx.doi.org/10.5267/j.ijdns.2024.3.009.

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This study examines the relationship between the types of Artificial Intelligence (AI) technology employed and monitoring tax payments. A thorough literature review is conducted to examine different AI technologies in the context of tax administration. These include machine learning algorithms (MLA), natural language processing (NLP) technology, robotic process automation (RPA), explainable artificial intelligence (XAI), and advanced data analytics techniques (DAT). A variety of technologies, such as big data analytics, task automation, task automation, unstructured data analysis, and predicti

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Wibisono, Bagas, and Abdul Rohman. "The Digital Transformation of Land and Building Tax Payments with Predictive Systems." Jurnal Sistem Cerdas 7, no. 3 (2024): 307–17. https://doi.org/10.37396/jsc.v7i3.459.

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Digital transformation in the tax payment sector is an essential step to enhance transparency and accountability. This research aims to develop and implement a predictive information system that can predict the payment behavior of Land and Building Tax in Village. The main problem faced is the often slow and non-transparent payment process, as well as the risk of errors or payment defaults. The developed information system uses historical data analysis methods with predictive algorithms to project the future behavior of taxpayers. This system is also equipped with a real-time validation featur

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23

Antipova, A. "Assessment of changes in legislation regarding liability for non-payment of insurance premiums." Bulletin of Science and Practice 4, no. 6 (2018): 304–10. https://doi.org/10.5281/zenodo.1289992.

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The problem of payment of insurance contributions to non-budgetary funds of Russia is considered in the work. As you know, these funds do not receive substantial amounts due to concealment and reduction of the taxable base. Administration of collection of payments is handled by the Federal Tax Service and the Social Insurance Fund. In order to increase revenues to off-budget funds and to combat illegal phenomena in the labour market, criminal liability was introduced to reduce the tax base. The article shows that the increase in the collection of payments will not occur due to the complexity o

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Ryl’skaya, M. A., A. Yu Kozhankov, and O. G. Bobrova. "CUSTOMS PAYMENTS: TRENDS IN THE DEVELOPMENT OF CUSTOMS ADMINISTRATION IN RUSSIA IN THE FRAMEWORK OF THE EURASIAN CUSTOMS UNION (EACU)." Finance: Theory and Practice 22, no. 4 (2018): 88–103. http://dx.doi.org/10.26794/2587-5671-2018-22-4-88-103.

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The authors put forward and consistently proved the hypothesis that changes in the structure of international trade (the development of electronic commerce, the active implementation of electronic cross-border payments), its legal regulation (the WTO Agreement on Trade Facilitation and the Framework Agreement on Paperless Cross-Border Trade, the entry into force of the Customs Code of the Eurasian Customs union) determine the need for changes in the paradigm of control and supervision activities in the sphere of charging, paying and collecting customs payments. We concluded that the tools intr

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Juliana and Juliannes Cadith. "Pengelolaan Administrasi Perpajakan pada Pajak Bumi dan Bangunan Perdesaan dan Perkotaan oleh Badan Pendapatan Daerah Kota Serang Tahun 2022-2023." Epistemik: Indonesian Journal of Social and Political Science 6, no. 1 (2025): 37–44. https://doi.org/10.57266/epistemik.v6i1.373.

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This study focuses on analyzing the administration of local taxes related to urban and rural land and building tax (PBB P2) at the Regional Revenue Agency (Bapenda) of Serang City during the period of 2022–2023. The objective of this research is to examine the implementation of local tax administration for PBB P2 in Serang City. A descriptive qualitative method is employed, utilizing the local tax administration theory proposed by M. Ikhsan and Roy V. Salomo, which outlines five key administrative stages: identifying tax subjects and objects, determining the taxable value, collecting and recei

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Evsikova, Elena V., Svetlana A. Kolovaylo, Natalia A. Kravchenko, and Igor U. Semyhin. "Current issues of the tax administration." Law Нerald of Dagestan State University 42, no. 2 (2022): 74–83. http://dx.doi.org/10.21779/2224-0241-2022-42-2-74-83.

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Taking into account the trends in the development of public relations, which are characterized by the active introduction of digital technologies, crisis phenomena in the economy, budget deficit, low provision of municipal budgets, etc. It is relevant to analyze the theoretical aspects of tax administration, as well as trends and ways of its development, taking into account international experience. The analysis of approaches to the interpretation of the concept of "tax administration" allowed us to conclude that this category is a system of tax relations management in order to ensure timely a

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27

Омарова, О. Ф. "Accounting procedure for tax payments." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 1223–25. http://dx.doi.org/10.34925/eip.2021.11.136.246.

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Налоговая политика в России недостаточно нацелена на упорядочение налогообложения, предусматривающее отмену нерациональных и неэффективных налогов, снижение налогового бремени и унификацию налогового администрирования. В связи с этим возникает необходимость более глубокого и детального рассмотрения вопроса учета налоговых платежей предприятия в бюджет. В современных условиях хозяйствования эффективность налогообложения характеризуется двумя основными сочетающимися показателями такими как поступления налогов и рост экономики, эффективное нахождение баланса между данными, в значительной мере про

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Ryl’skaya, M. A., S. O. Shokhin, O. G. Bobrova, A. Y. Kozhankov, and N. V. Eremeeva. "Administration of Customs Payments: International Standards for the Interaction of Tax and Customs Authorities." Finance: Theory and Practice 23, no. 1 (2019): 106–21. http://dx.doi.org/10.26794/2587-5671-2019-23-1-106-121.

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The authors have formulated and consistently proved the hypothesis that well-functioning interaction of tax and customs authorities is required to increase the effciency of the state revenues administration. The mechanism of this interaction should be formed when implementing the standards of the World Customs Organization and the World Trade Organization into the Russian legislation. The research is particularly relevant since Federal Law No. 289 of 03.08.2018 “On Customs Regulation” has entered into force. This law includes article 222 “Interaction and cooperation of customs and tax authorit

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Paslavska, Roksolana, Roman Loik, and Anatoliy Klek. "FACTORS AND PREREQUISITES FOR THE IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN THE CONTEXT OF DIGITALIZATION AND FINTECH DEVELOPMENT IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series, no. 30(58) (September 28, 2023): 64–68. http://dx.doi.org/10.25264/2311-5149-2023-30(58)-64-68.

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The fintech system is a relevant and important component of society's life, as it concerns the use of digital technologies in all business processes, including in the field of taxation. Digital technologies in tax administration contribute to more comfortable and convenient interaction between taxpayers and tax authorities, reducing administrative costs, and increasing the efficiency of tax administration. Various means of digitization, such as electronic tax declarations, online payments, electronic receipts and others, make the process of tax administration more transparent and efficient. Th

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Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

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The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud

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Yevsieiev, D. I. "PROBLEM ISSUES OF TAX ADMINISTRATION IN THE SPHERE OF GAMING BUSINESS." Herald of criminal justice, no. 3-4 (2023): 273–79. https://doi.org/10.17721/2413-5372.2023.3-4/273-279.

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In 2020, Ukraine allowed the gambling business. However, the requirements for its taxation have not changed, which has had a negative impact on tax administration in this area. Problems with tax administration in the field of gambling business are demonstrated by the statistics of tax payments by gambling organizers. In 2021, gambling organizers paid UAH 204.8 million in taxes, in 2022 – UAH 730.9 million, while in January-October 2023 – UAH 7.35 billion. These statistics indicate a high level of shadowing of the gaming business market and the insufficiency or ineffectiveness of existing state

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Jurušs, Māris, and Ģirts Feldbergs. "Management of Tax Payments Under the Definitive Value Added Tax Regime." Economics and Business 32, no. 1 (2018): 65–73. http://dx.doi.org/10.2478/eb-2018-0005.

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Abstract There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutua

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Galchun, Ekaterina Andreevna, Daniil Anatolevich Kezlya, and Ilya Vyacheslavovich Novichkov. "Prospects for the administration of parafiscalities on the example of port fees." Налоги и налогообложение, no. 3 (March 2022): 69–77. http://dx.doi.org/10.7256/2454-065x.2022.3.38238.

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On February 28, 2020, at a meeting of the Prime Minister of Russia with members of the Council of the Chamber of the Parliament, the problem of non-tax payments and the need to finalize and submit to the State Duma of the Russian Federation the draft law on mandatory payments having a quasi-tax character was again raised. To date, there are 167 types of non–tax payments paid by business entities, both credited to budgets of all levels, the so-called fiscal and parafiscal payments. This article is devoted to the study of the problems of regulation. Authors' goal is to evaluate possible solution

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Ostapenko, Yuliya. "Management of Tax Burden on Value-Added Tax at the Enterprise Level." Accounting and Finance, no. 1(91) (2021): 70–75. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-70-75.

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Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities. Therefore, one of the main factors of business growth is the creation of an effective and flexible mechanism for optimizing the tax burden at the enterprise level. The purpose of the article is to systematize the existing methods of management of tax burden on value-added tax at the enterprise Level, as well as to substantiate possible ways to optimize tax payments for VA

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Pechnikova, E. N. "Efficiency of tax administration: yesterday, today, tomorrow." Education and Science without Limits Fundamental and Applied Researches, no. 20 (2024): 28–32. https://doi.org/10.36683/fp-20/28-32.

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Effective tax administration is one of the fundamental elements of the state's financial system. It is impossible to monitor compliance with the norms of tax legislation and collec-tion properly without control of the tax authorities, and therefore ensure sufficient funds flow to the country's budget, which consists of tax payments for more than 80%. Changing ap-proaches and tools of con-trol measures, keeping pace with the times (digitalization of the ruble, new online technologies, strained relations with foreign partners, and etc.), allows finding additional opportunities to replenish the s

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Serdyuk, Vera N., Oleg N. Golovinov, and Nataly S. Ponomarenko. "Tax audits of customs payments." Proceedings of Voronezh State University. Series: Economics and Management, no. 2 (June 30, 2024): 13–29. http://dx.doi.org/10.17308/econ.2024.2/11828.

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Subject. The article examines issues related to the organisation of audits and audit methods used to validate that all customs payments were duly calculated, recorded, and paid. Currently, these control measures are carried out separately by customs authorities, tax inspectors, and external or internal auditors. Such an approach reduces the effectiveness of audits and does not provide for the minimum level of audit risk. Therefore, this article substantiates a systematic approach to tax audits with regard to customs payments from the perspective of all stakeholders in tax relations. Objectives

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Sari, Syarifah Ratih Kartika, and Aris Siswanto. "Pengaruh Administrasi Perpajakan, Pelayanan Pada Wajib Pajak, Sanksi Pajak, Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Studi Kasus Pada Kecamatan Kartoharjo Kota Madiun)." JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi 11, no. 2 (2022): 192–97. http://dx.doi.org/10.33319/jeko.v11i2.128.

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This study aims to determine the effect of tax administration, services to taxpayers, tax sanctions and tax incentives on land and building tax compliance. This research includes quantitative research. The population in this study were taxpayers for Land and Building Tax in Kartoharjo District, Madiun City, determining the number of samples in this study using the Slovin formula with a maximum tolerable error rate of 10% so that 100 primary data can be obtained in the form of a questionnaire. Data analysis using multiple linear regression. The results of this study indicate that service

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Zasko, Vadim, Elena Sidorova, Vera Komarova, Diana Boboshko, and Olesya Dontsova. "Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation." Sustainability 13, no. 19 (2021): 10757. http://dx.doi.org/10.3390/su131910757.

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In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems

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Сомоев, Р. Г., Д. З. Залибекова, and К. Г. Гитинова. "Tax collection as an indicator of tax administration efficiency." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 1133–37. http://dx.doi.org/10.34925/eip.2020.117.4.244.

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В статье рассмотрены некоторые актуальные вопросы собираемости налогов, в том числе НДС. Отмечено, что коэффициент собираемости налогов следует исчислять как соотношение между фактическими налоговыми поступлениями в бюджет и их потенциальной величиной, рассчитанной исходя из реального объема налогооблагаемой базы с учетом задолженности по налогам и за вычетом налоговых расходов бюджета. В состав фактически поступившей суммы налоговых платежей в бюджет автор считает обоснованным учитывать дополнительно начисленные в ходе налоговых проверок и поступившие суммы налогов с учетом пени и штрафных са

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Dedek Kurniadi and Tata Sutabri. "Penerapan Aplikasi Samsat Digital sebagai Layanan Publik di Sumatera Selatan." Switch : Jurnal Sains dan Teknologi Informasi 3, no. 1 (2024): 49–56. https://doi.org/10.62951/switch.v3i1.323.

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The Samsat Digital application is designed to improve efficiency and transparency in the management of motor vehicle taxes in South Sumatra. The main goal is to provide the best service to the public using information technology. The Samsat Digital application is an innovative solution that aims to make it easier for the public to access motor vehicle tax administration services. This application provides various features that allow users to make vehicle tax payments, check tax status, extend STNK, and search for information related to Samsat services online. Through mobile application-based t

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Luchko, M., and R. Ruska. "Modeling and analysis of value added tax revenues: certain issues of application in Ukraine." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 137–48. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.137.

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The issues of modeling and analysis of revenues to the budget of value added tax using the mathematical ARIMA model by means of STATISTIKA package are investigated in this paper. Based on its application, recommendations for forecasting the revenues of this tax on the basis of current trends in its receipt are formed. On the basis of universal and non-universal argumentation and empiriсal data, the payment of this tax by business entities is considered. Value added tax (hereinafter – VAT) is an important indicator of the country's budget. The reliability and reality of the planned VAT indicato

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Dejlani, Javad, Mohammad Reza Shorvarzi, Abolghasem Masih Abadi, and Alireza Mehrazin. "Review of the Tax Audit Framework in the National Tax Administration." Business, Marketing, and Finance Open 1, no. 6 (2024): 75–85. https://doi.org/10.61838/bmfopen.1.6.7.

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This study examines the perspective of the National Tax Administration regarding tax auditing and the concepts of compliance and non-compliance with tax laws. Tax compliance is defined as adherence by taxpayers to tax obligations and regulations (full compliance), while tax auditing is aimed at reconciling the information provided in tax returns, financial statements, accounting records, and taxpayer documents with relevant laws, regulations, and the administration’s information databases. In contrast, non-compliance is interpreted as tax evasion and avoidance. One of the primary objectives of

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Shuliarenko,, Svіtlana, and Iryna Kovova. "TAX BURDEN: APPROACHES TO DETERMINATION AND THEIR INFORMATION SUPPORT." Collection of scientific research papers State University of Infrastructure and Technologies Section “Economics and Management”, no. 55 (June 28, 2024): 87–97. http://dx.doi.org/10.32703/2664-2964-2024-55-87-97.

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Analysis of tax burden is importantfor assessing the effectiveness of tax policy of the state, tax management of enterprises, is an indicator of the level of tax security of all economic entities and the indicator by which tax authorities carry out tax control of taxpayers. Tax burden scientists consider on the macro-(level of tax burden on the economy in general) and micro-level (the level of the load on the enterprise). At the macro level, it is advisable to determine the level of the total tax burden as the ratio of the amount of tax revenues to the consolidated budget of Ukraine and the re

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Frățilă, Alexandra, Mirela Păunescu, Elena-Mirela Nichita, and Paula Lazăr. "DIGITALIZATION OF ROMANIAN PUBLIC ADMINISTRATION: A PANEL DATA ANALYSIS AT REGIONAL LEVEL." Journal of Business Economics and Management 24, no. 1 (2023): 74–92. http://dx.doi.org/10.3846/jbem.2023.18574.

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Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper offers clear insights into the public administrations’ strategic management when it comes to the impact of digitalization upon local tax revenues collection. In this setting, we investigate the effects of the digitalization of the Romanian public sector, focusing on local tax revenues collection covering the

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Waldhart, Paul, and Andrew Reschovsky. "Property Tax Delinquency and the Number of Payment Installments." Public Finance and Management 12, no. 4 (2012): 316–30. http://dx.doi.org/10.1177/152397211201200401.

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At a time when property tax delinquencies are rising and property tax revenues are falling in many parts of the United States, it is especially important to consider the potential impact that property tax administration has on reducing delinquency. In particular, reducing the amount of money a taxpayer must pay at any given time may reduce the rate of property tax delinquency. This study investigates the relationship between the number of annual payment installments and the property tax delinquency rate using a random effects regression model and five years of data from Wisconsin municipalitie

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Mambetova, Alexandra A., Alina K. Morgoeva, and David A. Tabolov. "ANALYZING THE FISCAL ROLE OF EXCISE TAXES ON ALCOHOL AND TOBACCO PRODUCTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/7, no. 140 (2023): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.07.010.

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This scientific research is devoted to the consideration of one of the key payments of the current tax system - excise payments. One of the revenue-generating items of the indirect tax under consideration is alcoholic and tobacco products. The supporting factors are the analysis of the fiscal role of excise duties on alcoholic beverages for 2020-2022. The profitability of the tax under consideration is ensured, among other things, by effective control and supervisory activities carried out by the Federal Customs Service of the Russian Federation and the Federal Tax Service of the Russian Feder

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C.O., Olaoye, Opefolu F.O., and Yunus A.B. "Electronic Taxation and Revenue Generation in Ekiti State." African Journal of Accounting and Financial Research 6, no. 4 (2023): 46–69. http://dx.doi.org/10.52589/ajafr-ttmwqdma.

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This study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position, as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the

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Haykal, Mohammad Iman, Decky Dwi Utomo, Elvira Mulya Nalien, and Ardiensyah Ardiensyah. "Optimalisasi Penerimaan Pajak Daerah di Kota Baubau: Analisis Implementasi Sistem Digital dan Peran Camat-Lurah." Media Akuntansi Perpajakan 10, no. 1 (2025): 126–32. https://doi.org/10.52447/map.v10i1.8359.

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Local taxes are one of the main sources of regional original revenue and play a crucial role in supporting development and public services in Baubau City. In response to the challenges of increasing tax revenue, the Baubau City Government has implemented a digital system for tax payments and optimized the role of district and sub-district officials as the front line in taxpayer outreach and data collection. This study aims to analyze the effectiveness of digital technology implementation and the involvement of local government officials in enhancing local tax revenue. The method used is a qual

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Owens, Jeffrey, and Sabina Hodžić. "Policy Note: Blockchain Technology: Potential for Digital Tax Administration." Intertax 50, Issue 11 (2022): 813–23. http://dx.doi.org/10.54648/taxi2022087.

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Currently, blockchain is one of the most innovative emerging digital technologies. As such, it can undermine traditional business models and revolutionize tax administration. This objective of this article is to present the potential of blockchain technology in the administration of specific tax categories such as payroll taxes, value added tax, international taxes, and customs. It also analyses blockchain technology’s strengths, weaknesses, opportunities, and threats (SWOT) with a focus on tax administration. As a generator of a substantial amount of information, tax administration requires r

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Quini Dwi Wani Jingga. "Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 pada Yayasan Pembangunan dan Pendidikan Jihadul Ilmi (Al Ulum) Medan." Akuntansi 2, no. 2 (2023): 315–26. https://doi.org/10.55606/akuntansi.v2i2.2391.

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This study aims to analyze the payment and reporting of Income Tax Article 21 at the Jihadul Ilmi Educational and Development Foundation (Al Ulum) in Medan. Income Tax Article 21 is a tax obligation that must be fulfilled by any business entity or organization that pays salaries to employees or workers. The research method used is a descriptive approach with qualitative analysis, where data is collected through interviews with the foundation’s financial managers and documentary studies of tax reports submitted. The findings indicate that the Jihadul Ilmi Foundation has made payments and report

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