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Journal articles on the topic 'Authority to tax'

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Published: 4 June 2021

Last updated: 1 February 2022

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1

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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2

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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5

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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11

Barrick, John A. "The Effect of Code Section Knowledge on Tax-Research Performance." Journal of the American Taxation Association 23, no. 2 (2001): 20–34. http://dx.doi.org/10.2308/jata.2001.23.2.20.

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This study investigates whether Code section knowledge, which allows direct access to relevant authority, affects tax-research performance. This understanding is important because tax professionals are constantly searching the Code for relevant authority to resolve their clients' research questions, and because the Code is the ultimate source of tax authority. The research question is examined through an experiment that compares the research performance of experienced tax professionals and inexperienced graduate tax students when performing either a Code section or a topical search. The result

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MORITA, KEISUKE. "ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE." Singapore Economic Review 60, no. 05 (2015): 1450050. http://dx.doi.org/10.1142/s0217590814500507.

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In the withholding tax system, the tax authority requires taxpayers to pay taxes in advance before filing their tax returns. This note investigates how advance tax payments affect the extent of tax evasion in the economy. We show that the extent of tax evasion decreases with increasing prepaid taxes, if individuals behave according to prospect theory.

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John, Kachi Bielu. "Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings." Journal of Legal Studies 26, no. 40 (2020): 156–72. http://dx.doi.org/10.2478/jles-2020-0018.

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AbstractThe refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer.

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Al- Khasawneh, Reem Oqab Hussein. "Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan." International Journal of Accounting and Financial Reporting 10, no. 2 (2020): 135. http://dx.doi.org/10.5296/ijafr.v10i2.17298.

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The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a ver

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Rhoades, Shelley C. "The Impact of Multiple Component Reporting on Tax Compliance and Audit Strategies." Accounting Review 74, no. 1 (1999): 63–85. http://dx.doi.org/10.2308/accr.1999.74.1.63.

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Prior studies of the strategic interaction between taxpayers and the tax authority have focused on reported net taxable income and on audit policies designed to discover potential misstatement of that single item. This paper extends the literature by modeling taxpayer compliance behavior and tax authority audit strategies within the context of a multidimensional report of taxable income. Specifically, the study analyzes the impact of component reporting requirements on taxpayer incentives to misstate their tax liability. It also allows the tax authority to tailor its audit policy to consider a

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MUSAEVA, Kh M., A. T. MAGOMEDOV, and I. N. MAGOMEDOV. "ORGANIZATION OF THE WORK OF THE TERRITORIAL TAX BODY: STATE AND WAYS TO INCREASE EFFICIENCY (ON THE MATERIALS OF THE REPUBLIC OF DAGESTAN)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 11 (2020): 61–67. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.04.011.

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This article is devoted to the consideration of the key problems of the activity of the territorial tax authority, in terms of the organization of tax administration and tax audits. The article reflects the main problematic aspects of the organization of tax control in the region, in particular in the Republic of Dagestan. A detailed analysis is carried out and an assessment of the activities of the territorial tax authority in mobilizing taxes into the budget system is given. The priority directions of improving the work of the territorial tax authority, in particular the Federal Tax Service

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Klazar, Stanislav. "Tax Revenue Prediction under Condition of Imperfect Control over Tax-Collecting Authority." Acta Oeconomica Pragensia 14, no. 3 (2006): 48–62. http://dx.doi.org/10.18267/j.aop.86.

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Ma, Jiameng, and Sujia Guo. "The Influence of Tax Authority on Corporate Tax Avoidance: Mechanism and Motivation." Economics and Management Science 2, no. 2 (2021): 4–14. http://dx.doi.org/10.36012/ems.v2i2.2795.

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Inger, Kerry K., Michele D. Meckfessel, Mi (Jamie) Zhou, and Weiguo (Patrick) Fan. "An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes." Journal of the American Taxation Association 40, no. 1 (2017): 1–29. http://dx.doi.org/10.2308/atax-51812.

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ABSTRACT Due to the proprietary nature of tax returns, the tax footnote is the primary source of information for stakeholders about a firm's tax position. However, studies suggest the tax authority acquires information in tax disclosures, creating a trade-off for managers on whether to provide decision-useful information for stakeholders or conceal information from the tax authority. We investigate this trade-off by examining the readability of tax footnotes. We find a positive association between tax avoidance and tax footnote readability for firms with tax avoidance below the industry-year m

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Dai, Darong. "Is exit tax a good idea for the taxman?" Journal of Economic Studies 45, no. 4 (2018): 810–28. http://dx.doi.org/10.1108/jes-04-2017-0094.

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Purpose The purpose of this paper is to study whether it is a rational choice for a tax authority to impose an exit tax on capitalists. Design/methodology/approach The tax authority chooses a lump-sum exit tax to maximize a weighted objective of expected tax revenue and expected tax horizon. The tax revene consists of capital income taxes and exit taxes. Capitalists are motivated by sustainable capital accumulation and hence maximize the terminal capital stock. Findings The author finds that the objective function of the tax authority is strictly increasing in the exit tax, which holds for ext

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Yang, Jun, and Shuyang Sheng. "Why China’s Re-centralisation Emerges in the Age of Globalisation?" China Report 57, no. 1 (2021): 40–56. http://dx.doi.org/10.1177/0009445520984764.

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Although involved in the age of globalisation,1 China has become more centralised. After the decentralisation from 1978 to 1993, the trend of centralisation2 has been once again strengthened since 1994, which was called re-centralisation by some scholars. Many scholars only focus on the period since the 18th CPC National Congress in 2012, but they fail to find out the root cause for re-centralisation. They ignore the fact that the 1994 Tax-sharing System Reform is an important sign of China’s re-centralisation, the answer may lie in it. In this article, we analyse the 1994 Tax-Sharing System f

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Budiman, Indra, and Inayati Inayati. "Effect of Notice of Tax Warning, Notice of Tax Collection, and Tax Education Programs on Tax Compliance in West Sumatera and Jambi." Publik (Jurnal Ilmu Administrasi) 10, no. 1 (2021): 45. http://dx.doi.org/10.31314/pjia.10.1.45-63.2021.

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This research examines the two components of the Slippery Slope framework, power, and trust, in influencing formal tax compliance in the West Sumatera and Jambi region. The supervision factors: Notice of Tax Warning and Notice of Tax Collection are used as a proxy of power, and public education program is used as a proxy of trust in the authority. Secondary data collected through documentation study is presented in panel data and then analyzed using panel data regression analysis. As this study uses a mixed quantitative and qualitative method, we conducted in-depth interviews with key informan

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Клоницкая, А., and A. Klonickaya. "Tax Planning: Optimization of a Taxation Basis on Profi t Tax." Auditor 5, no. 11 (2019): 43–46. http://dx.doi.org/10.12737/article_5dcbee2b287342.72441788.

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This article describes how a state tax authority controls the activities of taxpayer legal persons, and also presents characteristics that distinguish tax optimization from intentional tax evasion. The methods of official optimization of income tax are considered in detail.

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Brink, William D., and Victoria J. Hansen. "The Effect of Tax Authority-Developed Software on Taxpayer Compliance." Accounting Horizons 34, no. 1 (2019): 1–18. http://dx.doi.org/10.2308/acch-52511.

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SYNOPSIS We predict taxpayers who use tax software developed by tax authorities will be more compliant than those who use commercial tax software. Experiment 1 indicates that taxpayers who are shown by prior literature to be aggressive (those in a tax-due position) report less aggressively when they utilize tax software developed by the taxing authorities, compared to a commercial software package. Using tax software developed by tax authorities minimizes the difference in aggressiveness between taxpayers in a tax-due position and those in a refund position, mitigating the effects found in pri

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Heru Tjaraka, Edrick P. Putra,. "Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers." Jurnal Akuntansi 24, no. 1 (2020): 154. http://dx.doi.org/10.24912/ja.v24i1.664.

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The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengtheni

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Isa, Khadijah. "Tax complexities in the Malaysian corporate tax system: minimise to maximise." International Journal of Law and Management 56, no. 1 (2014): 50–65. http://dx.doi.org/10.1108/ijlma-08-2013-0036.

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Purpose – This paper aims to examine areas of tax difficulties encountered by corporate taxpayers in complying with tax obligations under the self-assessment system. Design/methodology/approach – A two-phase exploratory mixed methods approach was employed. The first phase involves eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM) and the second phase adopts a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were used to examine the qualitative and quantitative data in achi

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Hama Amin, Othman Abdulqader. "The Role of Tax Audit in Reducing the Phenomenon of Tax Evasion and its Reflection on Tax Revenues." Journal of University of Human Development 4, no. 4 (2018): 27. http://dx.doi.org/10.21928/juhd.v4n4y2018.pp27-35.

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The purpose of this research is to explain the reality of tax auditing in reducing the phenomenon of tax evasion, by highlighting the most important reasons and factors that help in tax evasion.This research was carried out on a sample of companies operating in Iraq, which is an applied research based on the data of the General Authority for Taxation of these companies. The study concluded that the reasons for evasion of taxes are due to lack of tax awareness and lack of trust between taxpayers and the tax department, Thus enhancing the risk of tax evasion.The study recommended that: 1. Increa

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BAYER, RALPH-C. "FINDING OUT WHO THE CROOKS ARE — TAX EVASION WITH SEQUENTIAL AUDITING." Singapore Economic Review 51, no. 02 (2006): 195–227. http://dx.doi.org/10.1142/s0217590806002305.

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This paper investigates multi-item moral hazard with auditing contests.s Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have multiple potential income sources and are heterogeneous with respect to their evasion scruples. The tax authority — unable to commit to an audit strategy — observes a tax declaration and chooses its auditing efforts. We show that the tax authority prefers to audit source by source until it finds eviden

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Kelmere, Laila. "Tax authority impact on company’s liquidation (Latvian example)." Science and Studies of Accounting and Finance: Problems and Perspectives 13, no. 1 (2019): 12–18. http://dx.doi.org/10.15544/ssaf.2019.02.

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Teszner, Krzysztof. "A Hearing in the Tax Proceeding Appeal – Interpretation of the Rules by the Tax Authorities." Studies in Logic, Grammar and Rhetoric 33, no. 1 (2013): 63–76. http://dx.doi.org/10.2478/slgr-2013-0014.

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Abstract The purpose of this article is to analyze the powers of tax appeal authorities and their interpretation of the Tax Ordinance Act governing tax hearings. The tax hearing is part of the tax appeal proceeding and takes place within an additional procedure to supplement the evidence and materials on the case. This means that article 229 of Tax Ordinance Act is the limit of the hearing conducted by the tax body. Tax trial/hearing should be treated as a form of activity in gathering evidence, which operates next to the cabinet proceedings. In the literature, the current forms were considere

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Li, Wanfu, Jeffrey A. Pittman, and Zi-Tian Wang. "The Determinants and Consequences of Tax Audits: Some Evidence from China." Journal of the American Taxation Association 41, no. 1 (2018): 91–122. http://dx.doi.org/10.2308/atax-52136.

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ABSTRACT Using data obtained from a local tax office in China, we examine the determinants of corporate tax audits and the consequences of those audits. We find that the tax authority is more likely to select a firm for an audit when the firm has a lower effective tax rate, a higher book-tax difference, and more income-decreasing discretionary accruals. Applying a difference-in-differences research design, we find that after firms have been audited, they significantly increase their effective tax rates, reduce their book-tax differences, and reduce their income-decreasing discretionary accrual

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Solomon, Rukundo. "Margaret Akiiki Rwaheru v Uganda Revenue Authority." Journal of African Law 64, no. 2 (2020): 287–96. http://dx.doi.org/10.1017/s002185532000011x.

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AbstractValue Added Tax (VAT) is a tax on the value added at each stage of the production and distribution process and on the importation of goods. VAT registered importers in Uganda are charged the statutory VAT rate of 18 per cent, however, importers that are not VAT registered are charged both the 18 per cent and an additional 15 per cent, which is designated “Domestic VAT”. The statutory basis of the 15 per cent is unclear. Domestic VAT appears to be a tax created by the Uganda Revenue Authority in a bid to raise revenue from a largely non-compliant base. The legality of the tax was challe

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A Hamzah, Fairus Halizam, Nadiah Abd Hamid, Siti Noor Hayati Mohamed Zawawi, Rohayu Yusup, and Norazah Md Azali. "Indicators of Tax Authority Monitoring: Firm Characteristics, Tax Avoidance and Reinvestment Allowance Utilisation." Malaysian Journal of Economic Studies 57, no. 2 (2020): 325–42. http://dx.doi.org/10.22452/mjes.vol57no2.8.

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De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.

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ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpay

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Gichohi, Beatrice W. "Leveraging on big data and advanced technologies to enhance domestic revenue mobilization." Statistical Journal of the IAOS 36 (December 25, 2020): 111–19. http://dx.doi.org/10.3233/sji-200706.

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Businesses are getting smarter with analytics. Tax agencies across the globe are increasingly relying on digital methods to mobilize revenue. This has resulted in an unprecedented amount of citizens’ Data flowing between systems, businesses enterprises, institutions, and governments. This Data has the potential to help increase revenue collections through targeted compliance initiatives, expanding the tax base, and improving overall operational efficiency. Tax administrations, therefore have an opportunity to deliver value in this new era of digital tax by embracing enterprise initiatives and

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Aribowo, Irwan. "MENELISIK PERBEDAAN PEMBETULAN SPT DENGAN PENGUNGKAPAN KETIDAKBENARAN SPT." INFO ARTHA 5 (May 24, 2017): 77–86. http://dx.doi.org/10.31092/jia.v5i1.62.

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Tax societies should understand well about taxregulations. Moreover a tax authority is expected to be able to provide tax advice to taxpayers well, oversee compliance of tax obligations, and analyze and propose control measures. An understanding of technical knowledge of taxation especially The General Provisions And Tax Procedures Law is extremely needed by both taxpayers and the staff of The Directorate General of Taxation. By understanding the regulation properly, a tax authority can provide guidance or an advise to the taxpayers in order to secure tax revenues.Thus,besides following“ruleso

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Stiglingh, Madeleine. "E-Service Quality Framework In A Revenue Authority Setting For South Africa." International Business & Economics Research Journal (IBER) 12, no. 3 (2013): 265. http://dx.doi.org/10.19030/iber.v12i3.7670.

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Tax revenue forms the backbone of any economy. The quality of the e-services provided by a revenue authority is therefore crucial, as e-service quality directly influences the burden of complying with tax obligations, and hence directly affects the tax compliance climate in a country. The aim of the study is the development of a conceptual e-service quality framework for South Africa that encapsulates the lens of a tax practitioner in a revenue authority setting. In order to develop the conceptual lens of the tax practitioner, an in-depth, qualitative approach was used to identify a comprehens

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Stelmakh, V. Yu. "PECULIARITIES OF PROCEDURAL PROCEDURE FOR INITIATING CRIMINAL CASES OF TAX OFFENCES." Bulletin of Udmurt University. Series Economics and Law 31, no. 1 (2021): 133–41. http://dx.doi.org/10.35634/2412-9593-2021-31-1-133-141.

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The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests. The first interest is due to the need to initiate criminal proceedings in connection with the detection of a criminal act. The second interest is caused by the task of ensuring full payment of taxes. On this basis, when initiating criminal proceedings for a tax offence, a participant such as a tax authority carrying out certain criminal proceedings appears. The M

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Gebreyesus, Samuel Atsibh. "Comparative Analysis of Government Revenue and Expenditures In The Case of the Federal Government of Ethiopia." International Journal of Social, Political and Economic Research 7, no. 3 (2020): 544–55. http://dx.doi.org/10.46291/ijospervol7iss3pp544-555.

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In civilized societies taxation is one of the oldest activities, which has been playing a key role for thousands of years. Public expenditure in developing countries like Ethiopia plays an important role in the process of economic development. The general objective of the study was to make a Comparative analysis of government tax revenue and expenditure budget of the federal government of Ethiopia. To conduct the study both primary and secondary data were used. Primary data were collected from the ministry of finance and economic cooperation and the tax authority using questionnaire and interv

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Tjondro, Elisa, Lijuntri Patuli, Richard Andrianto, and Delitha Julitha. "Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 1 (2020): 61. http://dx.doi.org/10.24843/jiab.2020.v15.i01.p06.

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This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/pro

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Sokolov, Andrii. "ADMINISTRATIVE DISCRETION OF TAX AUTHORITY AS DETERRENT TO INTRODUCTION OF TAX MEDIATION IN UKRAINE." Knowledge, Education, Law, Management 2, no. 4 (2020): 170–76. http://dx.doi.org/10.51647/kelm.2020.4.2.31.

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Suska, Suska, and Yuventus Effendi. "TAX HARMONIZATION ASEAN MELALUI ASEAN TAX FORUM -PEMBELAJARAN DARI PROSES TAX HARMONIZATION UNI EROPA-." Kajian Ekonomi dan Keuangan 15, no. 1 (2015): 33. http://dx.doi.org/10.31685/kek.v15i1.85.

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ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further support the building of a competitive ASEAN Economic Community. The tax harmonization process among member states of ASEAN needs several stages to be taken. Tax Treaty as the step to eliminate the double taxation still not implemented by all ASEAN mem

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Mamalui, O. O. "THE CONTROLLING AUTHORITY AS A PARTY OF TAX RELATIONS." Actual problems of native jurisprudence, no. 2 (July 16, 2020): 93–96. http://dx.doi.org/10.15421/392051.

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Tsap, V. "CONTROL OF TAX LOAD ON TAXPAYERS BY SUPERVISORY AUTHORITY." Scientific papers OF TAVRIA STATE AGROTECHNOLOGICAL UNIVERSITY (ECONOMIC SCIENCES) 37 (2018): 236–42. http://dx.doi.org/10.31388/2519-884x-2018-37-236-242.

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Nash, Claire Y., and James Parker. "The Substantial Authority Conduct Standard for Undisclosed Tax Positions: Establishing the Weight Afforded Acceptable Authorities." ATA Journal of Legal Tax Research 8, no. 1 (2010): 49–69. http://dx.doi.org/10.2308/jltr.2010.8.1.49.

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ABSTRACT: The Internal Revenue Code (IRC) provides that tax return preparers who have taken undisclosed positions on tax returns must be able to demonstrate that they have met the “substantial authority” standard of conduct to avoid IRC §6694 preparer penalties. However, there is limited guidance regarding: (1) the weight to afford an authority in an analysis of the law, and (2) the level of confidence tax return preparers must have that a position taken will be upheld if challenged. In the absence of definitive guidance, tax return preparers are left to their own subjective determination rega

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Nahumury, Joicenda, I. Wayan Wisnu Utama, and Diah Hari Suryaningrum. "The Compliance of Motor Vehicle Taxpayers: An Experimental Research." Journal of Accounting and Strategic Finance 1, no. 2 (2018): 163–76. http://dx.doi.org/10.33005/jasf.v1i2.44.

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This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more complian

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Pukeliene, Violeta, and Austeja Kažemekaityte. "TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES." Ekonomika 95, no. 2 (2016): 30–56. http://dx.doi.org/10.15388/ekon.2016.2.10123.

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The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014. Firstly, the literature on tax behaviour is analysed through the viewpoint of behavioural economics and the systemisation of the main determinants is provided. Secondly, selected tax behaviour determinants for the analysis are presented, hypotheses raised and models formed. Research suggests that tax morale, socio-cultural determinants and the relationship between tax authority and taxpayers have an overall sig

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Julianty Siregar, Riana, Utary Maharany Barus, and Taufik Siregar. "Analisis Yuridis Kewenangan Penyitaan Harta Kekayaan Wajib Pajak oleh Juru Sita Pajak." ARBITER: Jurnal Ilmiah Magister Hukum 2, no. 1 (2020): 74–86. http://dx.doi.org/10.31289/arbiter.v2i1.124.

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Tax collection in the form of confiscation is a follow-up to the implementation of forced tax collection due to the tax paid not being paid 2x24 hours after the date of notification with the statement and submission of the forced letter to the tax guarantor. The exercise of the authority of the tax bailiff at the East Medan Pratama tax service office is based on tax legislation in the area of taxation, which involves confiscation and hostage taking. In addition, the tax bailiff is also given the authority to enter and inspect all rooms including opening cabinets, drawers and places. others to

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Milbradt, G. H. "The Local Business Tax in Germany from the Local Authority Point of View." Environment and Planning C: Government and Policy 5, no. 1 (1987): 53–57. http://dx.doi.org/10.1068/c050053.

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A wide range of criticisms apply to the present local business tax in Germany: It is incompatible with a rational tax system; the definition of the tax base is inequitable; it is unstable through the economic cycle; it is very unequal between areas; it leaves local finance vulnerable to economic declines; it is not perceptible; and it has been subject to reforms at federal level which have taken no account of local needs. However, from the point of view of local government the tax has many advantages: particularly, that it is a large source of revenue, it is fairly autonomous, and it links bus

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Park, Min. "U.S. Advance Pricing Agreement: An Option to Resolve International Tax Dispute in Transfer Pricing Cases." International Area Review 1, no. 1 (1997): 115–33. http://dx.doi.org/10.1177/223386599700100108.

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Obtaining a preliminary approval from its tax authority as to its mehodologies of transfer pricing would provide taxpayers with a safe harbor. This preliminary measure provides positive assurance against unexpected income allocation adjustments made by the tax authority. Such a procedure is commonly referred to as an “Advance Pricing Agreement(APA).” In order to be an effective income allocation method, an APA must be an either binational or multinational. Only binational or multinational APA could supplement the judicial, administrative, and treaty mechanisms for resolving transfer pricing is

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