Relevant bibliographies by topics / Authority to tax

Contents

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

Academic literature on the topic 'Authority to tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Authority to tax"

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Yasa, I. Nyoman Putra, and I. Putu Hendra Martadinata. "Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study." Jurnal Akuntansi dan Keuangan 20, no. 2 (2019): 53. http://dx.doi.org/10.9744/jak.20.2.53-61.

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The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has st
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Farrar, Jonathan, Cass Hausserman, and Odette Pinto. "Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis." Journal of the American Taxation Association 42, no. 1 (2019): 57–77. http://dx.doi.org/10.2308/atax-52404.

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ABSTRACT We experimentally investigate how tax authority responsibility for preventing identity theft and tax authority responsiveness following identity theft influence taxpayers' trust in the tax authority and subsequent tax compliance intentions. We find evidence that trust mediates the positive relation between tax authority responsiveness and compliance, but that this mediation effect is conditional upon levels of tax authority responsibility for the identity theft. Specifically, when taxpayers perceive that the tax authority is to blame for the identity theft, higher responsiveness by th
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Sumuan, Cindy Fitria, and Fidiana Fidiana. "Tax Sanctions from the Authority Perspective." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (2020): 107. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p10.

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Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax Office. In-depth interviews comprised the data collection technique used in this research. Data analysis involved data reduction, data presentation and conclusion, and verification. Results showed that the tax sanctions in the Surabaya Sawahan Tax
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Firmansah, Bambang, and Ning Rahayu. "Analysis of Tax Authority Readiness in Tax Policy on Digital Economy." Jurnal Manajemen Pelayanan Publik 4, no. 1 (2020): 51. http://dx.doi.org/10.24198/jmpp.v4i1.28005.

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The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So reg
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Nett, Lorenz. "Tax authority to the European Parliament?" Public Choice 82, no. 3-4 (1995): 341–57. http://dx.doi.org/10.1007/bf01047701.

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Rachmawan, Rizky, Imam Subekti, and Noval Abid. "The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 4 (2020): 207–13. http://dx.doi.org/10.20525/ijrbs.v9i4.725.

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This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, & Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authori
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Sudarma, I. Made, and I. Nyoman Darmayasa. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?" GATR Accounting and Finance Review 2, no. 3 (2017): 11–17. http://dx.doi.org/10.35609//afr.2017.2.3(2).

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Objective - The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique - This research is qualitative research and uses a transcendental phenomenology method. Findings - The results show that tax compliance does not automatically increase after a grant of tax amnesty. The reason for this is the fact that taxpayers wish to avoid being tax audited. Tax amnesty is therefore not yet useful in build trust in the tax authority. Tax authorities need to convince the public that tax amnesty creates justice
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Hasanah, Nuramalia, Mochamad Razief Aditya, and Indah Mulyasari. "ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO." Jurnal Wahana Akuntansi 15, no. 2 (2020): 197–211. http://dx.doi.org/10.21009/wahana.15.026.

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This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk prefer
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Davis, Jon S., and J. David Mason. "Similarity and Precedent in Tax Authority Judgment." Journal of the American Taxation Association 25, no. 1 (2003): 53–71. http://dx.doi.org/10.2308/jata.2003.25.1.53.

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Tax professionals often examine past court decisions and administrative rulings in an effort to find precedent for the treatment of a specific transaction. We formulate and test a psychological model that describes how professionals evaluate precedent. We also test predictions made by the model about the influence of certain environmental variables on tax authority judgment. Results indicate that tax professionals' judgments regarding the presence of authority for a tax position are significantly related to judged similarity of precedent. However, contrary to requirements in the Regulations an
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Pytches, D. "The Tax Information Authority (Amendment) Bill, 2008." Trusts & Trustees 15, no. 3 (2009): 128. http://dx.doi.org/10.1093/tandt/ttp014.

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Dissertations / Theses on the topic "Authority to tax"

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Bin, Tayib Mahamad. "The determinants of assessment tax collection : the Malaysian local authority experience." Thesis, University of South Wales, 1998. https://pure.southwales.ac.uk/en/studentthesis/the-determinants-of-assessment-tax-collection-the-malaysian-local-authority-experience(3353ad69-5fb6-4b06-99be-f98c72821789).html.

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The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the attention that it deserves. Little empirical research on the administration of, and voluntary compliance in, the Malaysian local taxation system been undertaken and this has shaped the motivation for this study, which represents the first detailed analysis of these issues. Studi
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Hazzaa, Lawrence. "The impact of New Collaboration between Airbnb and Danish Tax Authority." Thesis, Jönköping University, IHH, Nationalekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-51700.

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Pettersson, Johan, and Edmund Wu. "Do tax evaders manage earnings more? : A quantitative study on the relationship between tax evasion and earnings management." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-255889.

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The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. Our findings show that tax evader companies are more prone to manage their earnings and that they do it by reporting small earnings. The effect of labelling the companies as tax manipulators does also not change the extent that they manipulate their earnings in the future. Ther
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Climaco, Carissa Gizelle. "Tax credits for housing : the experience of the New Hampshire Community Development Finance Authority investment incentive program." Thesis, Massachusetts Institute of Technology, 1996. http://hdl.handle.net/1721.1/65234.

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Mahmood, Marhaini. "Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/57049/.

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The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively. Tax administrations are faced with challenges to ensure voluntary compliance with the tax law. Compliance risk that is generally faced by tax administrations in relation to the implementation of the Self-Assessment System (SAS) is further explored. A well-designed risk management strategy enables tax administrations to manage risks efficiently whilst reduc
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Zannah, Kalli. "An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector." Thesis, Robert Gordon University, 2015. http://hdl.handle.net/10059/1245.

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This research critically investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer pricing regulation. In early 2012, Nigeria issued draft transfer pricing regulations for consultation with a view to publishing them at the end of the same year. In order to gauge the reaction of the stakeholders in Nigeria to the adoption and implementation of transfer pricing re
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Wilde, David C. "The jurisprudence and constitutional authority of the House of Lords' 'new approach' to tax avoidance : with appendix, A 'revolutionary'approach to unlawful taxation." Thesis, University of Reading, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386541.

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Santos, Mário Vicente Souto dos. "A relação entre os estudantes universitários e a Administração Tributária." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11330.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O cumprimento de obrigações fiscais por parte dos contribuintes é uma grande preocupação do governo, porque desse cumprimento depende o equilíbrio das contas públicas. Se existem contribuintes que são honestos, pois cumprem as suas obrigações fiscais na íntegra, existem outros que não o são. Neste contexto, entender as razões que levam os contribuintes assumirem o risco de não cumprir as suas obrigações fiscais tornou-se essencial. Este estudo teve como amostra 154 estudantes universitários de Portugal, através de um questioná
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Janáková, Kateřina. "Daň z nemovitých věcí: Daňová pravomoc obcí." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205297.

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The submitted diploma thesis deals with the tax authority of municipalities in the area of the real estate tax. The aim of the thesis is to find out the measure of using real estate tax coefficients by the individual size of municipalities and then analyse reasons for their using or wasting. The analysis of using real estate tax coefficients and reasons of their using or wasting was performed in two regions, Jihočeský and Ústecký. The data was collected by questionnaires on the chosen sample of municipalities in the individual size of municipalities. The secondary data was collected from stati
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Lagerqvist, Johan, and Yan Cheng. "Documentation within Transfer Pricing : A case study." Thesis, Jönköping University, JIBS, Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9713.

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<p><strong>Purpose:</strong> The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations.</p><p><strong>Background:</strong> In 2007, new regulations concerning the documentation of transfer pricing was enacted in Swedish law based on OECD guidelines. This change has led to new internal guidelines for companies regarding th
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Books on the topic "Authority to tax"

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Bowman, John H. Local government tax authority and use. National League of Cities, 1987.

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Tanzania. Tanzania Revenue Authority Act, 1995. s.n., 1995.

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Authority, Lesotho Revenue. Lesotho Revenue Authority strategic plan. Lesotho Revenue Authority, 2006.

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Bloch, Alice. The community charge in England: Local authority experience : ten case studies. Joseph Rowntree Foundation, 1990.

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The establishment of Gambia revenue authority. [publisher not identified], 2013.

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New Jersey. Legislature. Senate. Commerce Committee. Subcommittee on Urban Enterprise Zone Authority Procedures. Public hearing before Senate Subcommittee on Urban Enterprise Zone Authority Procedures of the Senate Commerce Committee: Conduct and proceedings of the New Jersey Urban Enterprise Zone Authority in regard to the recent granting of sales tax benefits to Kearny. The Subcommittee, 1992.

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Tanzania. The Tanzania Revenue Authority Act: Chapter 399 of the laws : principal legislation. Govt. Printer, 2006.

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Bradshaw, Chelli. From promise to performance: Health care, tax-exempt finance, and the history of the Idaho Health Facilities Authority. Edited by Longhurst James and Casner Nicholas. Idaho Health Facilities Authority in association with Boise State University, 1997.

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Inland Revenue Authority of Singapore., ed. The IRAS story: 60 years of tax administration in Singapore, 1948-2008. Inland Revenue Authority of Singapore, 2008.

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Office, Australian Audit. Efficiency audit report: Parliament House Construction Authority: construction project management. Australian Govt. Pub. Service, 1987.

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Book chapters on the topic "Authority to tax"

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Ambrosio, Fabio. "Locating and researching tax authority." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-7.

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Schmidtke, Henning. "How international authority and policy output drive politicization." In The Politics of Global Tax Governance. Routledge, 2019. http://dx.doi.org/10.4324/9781351012430-4.

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Schmidtke, Henning. "How international authority and domestic context shape differentiated patterns of politicization." In The Politics of Global Tax Governance. Routledge, 2019. http://dx.doi.org/10.4324/9781351012430-5.

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Su, Karen. "THREE. Translating Mother Tongues: Amy Tan and Maxine Hong Kingston on Ethnographic Authority." In Feminist Fields, edited by Rae Bridgman, Sally Cole, and Heather Howard-Bobiwash. University of Toronto Press, 1999. http://dx.doi.org/10.3138/9781442602571-004.

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"Identifying Appropriate Authority." In Tax Research Techniques. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449331.ch4.

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"Locating Appropriate Authority." In Tax Research Techniques. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449331.ch5.

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"Assessing and Applying Authority." In Tax Research Techniques. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449331.ch6.

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"Introduction." In Tax Authority Advice and the Public. Hart Publishing, 2020. http://dx.doi.org/10.5040/9781509930562.ch-001.

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"What is HMRC Advice?" In Tax Authority Advice and the Public. Hart Publishing, 2020. http://dx.doi.org/10.5040/9781509930562.ch-002.

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"The Role of HMRC Advice." In Tax Authority Advice and the Public. Hart Publishing, 2020. http://dx.doi.org/10.5040/9781509930562.ch-003.

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Conference papers on the topic "Authority to tax"

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Andika, Davin, and Milla Setyowati. "Tax Administration Reform: Impact of Taxpayers’ Trust and Power of Tax Authority on Taxpayer Compliance." In Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.25-6-2019.2287972.

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kelmere, Laila. "COMPANY’S ACTIVITIES TERMINATION BY TAX AUTHORITY DECISION (SIMPLIFIED LIQUIDATION, LATVIA EXAMPLE)." In LIVEABLE CITIES – FOUR EXAMPLES OF THE URBAN REGENERATION. SAIMA CONSULT LTD, 2018. http://dx.doi.org/10.32008/nordsci2018/b2/v1/13.

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Dimopoulos, Thomas, Tassos Labropoulos, and Diafantos G. Hadjimitsis. "Introducing local property tax for fiscal decentralization and local authority autonomy." In Third International Conference on Remote Sensing and Geoinformation of the Environment, edited by Diofantos G. Hadjimitsis, Kyriacos Themistocleous, Silas Michaelides, and Giorgos Papadavid. SPIE, 2015. http://dx.doi.org/10.1117/12.2193545.

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Çelik, Sabahat Binnur. "The Limits of State Intervention in Economy by Taxation in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.

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People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. &#x0D; The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and
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etersone, Mara, and Karlis Ketners. "Performance improvements of tax and customs authorities. Case study: Latvia." In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.01.

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The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activitie
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Andyarini, Kus Tri, Bambang Subroto, Imam Subekti, and Rosidi. "The Influence of Cooperative Taxpayers' Trust and the Power of Tax Authority on Cooperatives Taxpayer Compliance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.50.

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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues.&#x0D; The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal fram
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Schauer, Raymond H., and Leah K. Richter. "Breaking Ground for a New 3,000 Ton Per Day Waste to Energy Facility." In 20th Annual North American Waste-to-Energy Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/nawtec20-7040.

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Created in 1978, the Solid Waste Authority of Palm Beach County (Authority) has developed an “award winning” solid waste management system that includes the following facilities to service the residents and businesses in Palm Beach County, Florida: • North County Resource Recovery Facility (NCRRF); • Residential and Commercial Recovered Materials Processing Facility; • Six Transfer Stations; • Class I Landfill; • Class III Landfill; • Biosolids Processing Facility; • Ferrous Processing Facility; • Woody Waste Recycling Facility; • Composting Facility; and • Two Household Hazardous Waste Facili
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Schauer, Raymond H., Leah K. Richter, and Tom Henderson. "Renewable Energy Expansion: A Model for the New Generation of Facilities." In 19th Annual North American Waste-to-Energy Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/nawtec19-5428.

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Created in 1978, the Solid Waste Authority of Palm Beach County (Authority) has developed an “award winning” solid waste management system that includes franchised solid waste collections and the following facilities to service the residents and businesses in Palm Beach County, Florida: • North County Resource Recovery Facility (NCRRF); • Residential and Commercial Recovered Materials Processing Facility; • Five Transfer Stations; • Class I Landfill; • Class III Landfill; • Biosolids Pelletization Facility; • Ferrous Processing Facility; • Woody Waste Recycling Facility; • Composting Facility;
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Ou, Chunzhi. "The Building of Relationship between the Taxation Authority and Tax Collector Based on the Principal-Agent Game Theory." In 2014 International Conference on Global Economy, Commerce and Service Science (GECSS-14). Atlantis Press, 2014. http://dx.doi.org/10.2991/gecss-14.2014.17.

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Reports on the topic "Authority to tax"

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Mayega, Jova, Ronald Waiswa, Jane Nabuyondo, and Milly Nalukwago Isingoma. How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.007.

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The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return forms; (b) accuracy – the extent to which the submitted information is correct; (c) consistency – the extent to which taxpayers submit similar information in cases where the same information is required in different types of tax returns, or submitted in the same type of tax return, but for different time periods; and (d) permanence – the extent to which the returns are likely to
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Corlin Christensen, Rasmus, Martin Hearson, and Tovony Randriamanalina. At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.004.

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Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised that developing countries in particular face practical obstacles that lead to unequal participation in practice. In this paper, we assess these claims, drawing primarily on 48 interviews with negotiators, policym
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualita
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Camarillo, G. Internet Assigned Number Authority (IANA) Registration of the Message Media Feature Tag. RFC Editor, 2006. http://dx.doi.org/10.17487/rfc4569.

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Gellens, R., and B. Rosen. The LoST-Validation Straightforward-Naming Authority PoinTeR (S-NAPTR) Application Service Tag. RFC Editor, 2020. http://dx.doi.org/10.17487/rfc8917.

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