Relevant bibliographies by topics / Comparison of tax system

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Academic literature on the topic 'Comparison of tax system'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Comparison of tax system"

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Pinthong, Rattana, Paiboon Pajongwong, and Thamrongsak Svetalekth. "TAXATION SYSTEM: A COMPARISON BETWEEN THAILAND AND THE PHILIPPINES." International Journal of Engineering Technologies and Management Research 5, no. 10 (March 23, 2020): 154–58. http://dx.doi.org/10.29121/ijetmr.v5.i10.2018.310.

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The purpose of this research to study of taxation system, taxpayers, taxation agencies, tax rates, penalties, term and conditions of tax privileges and comparative analysis of taxation systems between Thailand and Philippines. The findings of tax system comparison were the difference of tax collection organization between Thailand and Philippines, however, both countries have the same tax system that are tax baskets, tax regulations, tax benefits. From these findings can be concluded that taxpayers or entity in Thailand has more advantage than Philippines’s in tax allowance regulations, personal tax income allowance favoured to taxpayers for lower tax rate. Moreover, the tax rate in Thailand is lower than in Philippines resulting to proprietors or investors could bring these proceeds to expand their business or investment, finally, it will generate economic growth.
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Šalnytė, Lina, and Giedrė Balkytė. "Comparative analysis of Lithuanian and Polish taxation system." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 110–20. http://dx.doi.org/10.15388/batp.2013.13468.

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Comparison of tax systems may influence opinion of investors and businessmen because countries, that have more favourable tax system and where the tax burden is less, seems more attractive for investment. Business owners, shareholders and other businessmen complain of the tax burden in Lithuania. Poland is one of the countries that managed the economic crisis, in spite of the fact that tax rates are higher in this country. The planned aim of the article is to do the comparative analysis of Lithuanian and Polish tax system. In this article the analysis and comparison of Lithuania and Poland tax systems, structural and dynamic analysis of Lithuania and Poland budgets revenue, comparative analysis of the main taxes collection and their burden are presented.
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Habanec, Petr, and Hana Bohušová. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 6 (2017): 1917–24. http://dx.doi.org/10.11118/actaun201765061917.

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The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of author’s previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo‑Saxon reporting system).
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Stokes, Anthony, and Sarah Wright. "Does Australia Have A Good Income Tax System?" International Business & Economics Research Journal (IBER) 12, no. 5 (April 27, 2013): 533. http://dx.doi.org/10.19030/iber.v12i5.7828.

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Australia is considered to have relatively low rates of tax in comparison to other members of the OECD. This paper explores Australias tax system to see if it is a fair, efficient and simple system for income earners. The paper finds that there are major inequities in the current income tax system, which tend to favour the higher income earners and owners of wealth.
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Wang, Zhiyuan, Jagdeep Singh-Ladhar, and Howard Davey. "Business tax to value-added tax reform in China." Pacific Accounting Review 31, no. 4 (November 4, 2019): 602–25. http://dx.doi.org/10.1108/par-12-2018-0117.

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Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013). Design/methodology/approach The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST). Findings The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants. Originality/value This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!
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Burak, Emil, and Juraj Nemec. "Main Factors Determining the Slovak Tax System Performance." NISPAcee Journal of Public Administration and Policy 9, no. 2 (December 1, 2016): 185–97. http://dx.doi.org/10.1515/nispa-2016-0019.

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Abstract The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion, even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.
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Vrtíková, Kristína. "Development of the Tax System in the Slovak Republic after 1993 and Prospects for Tax Harmonization as A Member of the European Union." International Journal Of Innovation And Economic Development 2, no. 2 (2015): 23–32. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.22.2003.

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The emergence of taxes and the tax system has historically been associated with the development of the state. The tax system of Slovak Republic passed in 1993 after several major reforms. Taxes are economic and financial instruments that the government affects not only the functioning of economic entities but also households and individuals. Taxes are categorized in several ways, most often regarding related taxes for the taxpayer, on direct and indirect taxes. Tax systems are made up of elements which include: tax quota, tax mix, tax structure and others. One of the most important macroeconomic indicators of the tax is tax quota. This indicator represents the share of taxes in GDP, and it is used in international comparison. An important and often discussed topic is tax harmonization in the European Union, which aims to bring member states together and create a strong, economically, politically and culturally unified group of countries. The aim of harmonization is to protect the common market, the removal of fiscal frontiers in the European Union, focusing mainly on direct and indirect taxes.
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Soon, Ang Leng, Chek Derashid, and Zainol Bidin. "DTPB as a Better Voluntary Tax Compliance Predictor - A Comparison Study." Vol 10 No 2 (2020) 10, Number 2 (November 15, 2020): 31–56. http://dx.doi.org/10.32890/jbma2020.10.2.3.

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Tax administrators have been trying to maximise its voluntary tax compliance rate where e-filing system has been the preferable compliance tool by taxpayers in submitting their income tax return forms. Despite the effort to provide better services to taxpayers, the heterogeneous taxpayers in Malaysia face difficulties in extracting information and tax knowledge that would require assistance or advice from other sources, like their peers and mass media, while some may have financial difficulties. This comparative study proposes to utilise the multidimensional model of Decomposed Theory of Planned Behaviour (DTPB) that incorporates general tax knowledge, mass media referent, and ability to pay as addition to the original DTPB model. The findings showed that general tax filing knowledge, mass media referent, and ability to pay have significant influence on intention to comply with tax laws. However, perceived usefulness, perceived ease of use, compatibility, and self-efficacy were found to be not significant when the DTPB model was adopted. Nevertheless, it is advantageous to use the DTPB model that provides predictiveness and explanation toward understanding voluntary tax compliance behaviour. This model is useful as a guide for improving voluntary tax compliance rates while promoting the advantages of using e-filing system as the preferable tool for compliance.
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Niyazmetov, Islambek. "Study on Causes of Taxation System’s Inefficiency: Evidence from Uzbekistan." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 3 (2018): 61–72. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.43.1007.

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This paper is intended to find main reasons of taxation system’s inefficiency leading to frequent changes in tax legislation. Uzbekistan’s tax system has been chosen as a sample for the study and has been analyzed using qualitative analyzes, such as logical comparison, analyzes of legislation, detextualization. We found that the main reason of frequent changes in tax legislation in Uzbekistan is the structure of tax system, where the fundamental principle is not followed. Beside of it, allowance of the current system to have an unequal tax burden on taxpayers, existence number of inefficient tax forms and constraints associated with the need to operate with too differentiated types of taxes and tax regimes have shown that can be the cause of overall inefficiency of the tax system of the country.
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Bidabad, Bijan. "Money laundering detection system (MLD) (a complementary system of Rastin banking)." Journal of Money Laundering Control 20, no. 4 (October 2, 2017): 354–66. http://dx.doi.org/10.1108/jmlc-04-2016-0016.

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Purpose This paper aims to define a new system for detecting money-laundering activities by comparing tax payments (especially value-added tax) data to banking transactions data. Design/methodology/approach A money laundering detection (MLD) system provides the necessary bases for detecting deception and fraud. Though MLD is a complementary system of the Rastin Banking system, it can also be installed and executed separately. Findings The underground economic activities can be detected and traced by comparing banking information and transaction information in MLD system. It needs to force the direct transactors or other related forms of transaction to perform their money operations through the banks. In the next step, the tax information of transactors (in a chain of transactions) can be compared with them, and the incompatibility of the two sets of data will explore money-laundering operations. Research limitations/implications This system is novel and needs to be more elaborate to remove further practical problems and specific cases. Practical implications MLD system provides necessary protection for those who perform legal economic activities by detecting financial criminals. Social implications Money laundering harms individual and public rights as well as economies. Financial crimes, tax evasion, smuggling, conspiracy, embezzlement and various other offences are included in the general definition of money laundering, so detecting them will lead to important economic improvements in the society as well as international community. Originality/value MLD system provides structural and electronic bases for computerized tax data and banking data comparison.
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Dissertations / Theses on the topic "Comparison of tax system"

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Heger, Václav. "Komparace daňového systému České republiky a Spojených států amerických." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224291.

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This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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Jarka, Igor. "Srovnání daňové soustavy České republiky a Německa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-115491.

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Subject of the thesis is comparison of Tax Systems of The Czech Republic and Germany. The objective of the thesis is to analyze the tax systems of Germany and the Czech Republic, it's parts and final comparison. The thesis is focused on tax reforms, income tax and other direct taxes, social security and health insurance. Additionally, it is focused on indirect taxes, value added tax and various consumption taxes. There is a comparison of impact of different income taxes at various income levels of the tax payer in the end.
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Šroubková, Jitka. "Daňový systém České a Slovenské republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191526.

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The thesis is focused on comparison of tax systems between Czech republic and Slovak republic in the years 2008 to 2012. In theoretical part, individual taxes in both countries are characterized focusing on evolution in the years 2008 to 2012. Tax systems are compared in the analytical part of thesis using selected indicators, with emphasis on the competitiveness of countries and from the perspective of business entities and in terms of the impact on employment.
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Van, Schalkwyk Sally Grace. "An international comparision of environmental tax with an emphasis on South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26407.

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Every country should have a moral responsibility to sanction its residents in a bid to curb the effects of global warming. South Africa has a unique economic and social set-up which has to be considered in crafting a policy and legislation or designing an environmental tax regime. The objective of this study was to analyse the current incentives for environmental taxes as contained in the Income Tax Act and provide recommendations on proposed changes to the existing incentives. In addition, it compares and establishes what South Africa can learn and adapt from Malaysia and Denmark, two countries who have successfully implemented environmental taxes and renewable energy incentives. It also explores the arguments for and against carbon tax (tax mechanism system) in South Africa on the energy intensive sector. The study continues to consider what the prospects are of achieving this purpose and the possible adverse impact it may have on the operating profits of energy-intensive companies. Carbon tax may result in a substantial elimination of tax contributions, a massive reduction in exports and major retrenchment and job losses, given the ever rising electricity tariff. There is much debate as to whether a cap-and-trade system would be preferable to a tax mechanism system, therefore the pros and cons of both systems are addressed and both systems’ sustainable positive and negative impacts are compared. This study explored the shortcomings of South Africa’s environmental tax laws by comparing them to the environmental tax regimes and the different incentives and tax rebates offered by Malaysia and Denmark to reduce emissions. The study firstly concluded that positive encouragement through incentivising green behaviour is preferable to a punitive tax mechanism given the fact that South Africa is still growing its economy. Therefore the introduction of a carbon tax would significantly reduce company profits, may result in unemployment and a substantial reduction in exports especially if it is not gradually introduced at a minimum charge given South Africa’s volatile labour and trade union nature. Secondly, if South Africa eventually decides to introduce carbon tax, it should emulate the Danish system that is taxing the industrial emission of carbon and earmark that income for industrial subsides and investment in greener sources of energy. AFRIKAANS : Elke land het 'n morele verantwoordelikheid om sy inwoners bewus te maak van aardsverwarming in 'n poging om die gevolge daarvan te bekamp. Suid Afrika het 'n unieke ekonomiese en sosiale opset het wat behoorlik oorweeg moet word voor ʼn groenbeleid of wetgewing geïmplementeer word. Die doelwit van die studie is om die huidige groenbelastingaansporings te analiseer soos in die Inkomstebelastingwet vervat en om aanbeveelings te maak in terme van moontlike veranderinge tot dié bepalings. Bykomstig hiertoe vergelyk en bepaal die studie wat Suid Afrika van lande soos Maleisië en Denemarke kan leer in terme van groenbelastingaansporings. Albei hierdie lande het 'n reputasie dat hulle groenbelasting en hernubare-energie aansporings suksesvol geimplementeer het. ‘n Ondersoek is gedoen om die impak van koolstofbelasting (belastingmeganisme ontwerp) in Suid-Afrika op die energie-intensiewe sektor te bepaal. Die impak van koolstofbelasting en die moontlike negatiewe gevolge wat dit kan inhou vir die bedryfswins van die energie-intensiewe maatskappye, word ook in ag geneem. Die negatiewe gevolge kan moontlik lei tot ‘n substansiële afname in belastingbydraes, 'n vermindering in uitvoere en verliese aan werkgeleenthede, gegewe die immer stygende elektrisiteitstariewe in Suid-Afrika. Daar word tans gedebatteer of 'n handelsbeperkingbeleid (plafon-en-handelstelsel) beter vir Suid Afrika sal wees as 'n belastingmeganisme ontwerp om koolstofvrystellings aan te spreek. Die voor- en nadele van elke stelsel sal ondersoek word en die twee stelsels se doeltreffendheid ten opsigte van die hantering van ekologiese uitdagings sal vergelyk word. Die studie sal die tekortkominge van Suid-Afrika se groenbelastingwette ondersoek deur dit te vergelyk met die groenbelastingstelsels, die verskillende aansporingsmeganismes en belastingkortings wat deur Maleisië en Denemarke aangebied word, om koolstofgasse te beperk of te verminder. Daar is eerstens tot die gevolgtrekking gekom dat positiewe aanmoediging deur insentiewe vir groengedrag verkies word bo ‘n belastingmeganisme aangesien Suid-Afrika in ‘n ontwikkelende stadium is. Koolstofbelasting mag 'n uitgebreide negatiewe effek op maatskappywins hê, wat kan lei tot ‘n toename in werkloosheid en ‘n aansienlike vermindering in uitvoere, veral as dit nie geleidelik geïmplementeer word teen 'n minimum koste nie., gegewe Suid-Afrika se wisselvallige arbeids-en vakbond-omgewing. Tweedens, indien Suid-Afrika besluit om koolstofbelasting te implementeer moet Denemarke se voorbeeld gevolg word waar belasting gehef word op industriële vrylating van koolstof. Die herinvestering van die belastinginkomste in die bedryf deur middel van subsidies vir navorsing en beleggings in alternatiewe energiebronne, skoner ontbranding van brandstof, koolstof-opname tegnologie en ander omgewingsinnoverings sal koolstofbelasting se sukses bepaal.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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Modaresi, Mahyar. "System and Method for Passive Radiative RFID Tag Positioning in Realtime for both Elevation and Azimuth Directions." Thesis, KTH, Communication Systems, CoS, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-24562.

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In this thesis, design and realization of a system which enables precise positioning of RFID tags in both azimuth and elevation angles is explained. The positioning is based on measuring the phase difference between four Yagi antennas placed in two arrays. One array is placed in the azimuth plane and the other array is perpendicular to the first array in the elevation plane. The phase difference of the signals received from the antennas in the azimuth array is used to find the position of RFID tag in the horizontal direction. For the position in the vertical direction, the phase difference of the signals received from the antennas in the elevation plane is used. After that the position of tag in horizontal and vertical directions is used to control the mouse cursor in the horizontal and vertical directions on the computer screen. In this way by attaching one RFID tag to a plastic rod, a wireless pen is implemented which enables drawing in the air by using a program like Paint in Windows. Simulated results show that the resolution of the tag positioning in the system is in the order of 3mm in a distance equal to 0.5 meter in front of the array with few number of averaging over the received phase data. Using the system in practice reveals that it is easily possible to write and draw with this RFID pen. In addition it is argued how the system is totally immune to any counterfeit attempt for faked drawings by randomly changing the transmitting antenna in the array. This will make the system a novel option for human identity verification.


QC 20100920
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Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.
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Hall, Charles William. "Tax administration : a comparison between income tax act and the tax administration act : assessments, objections, penalties and interest." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/43345.

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Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy. The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments. The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty. Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs.
Dissertation (MA)--University of Pretoria, 2013.
lk2014
Taxation
MA
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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings.
AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge.
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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

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Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.

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Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.
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Books on the topic "Comparison of tax system"

1

Atkinson, A. B. The French tax benefit system and a comparison with the British system. London: Taxation, Incentives and the Distribution of Income Programme, 1987.

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Teixeira, Gloria. Taxing corporate profits in the EU: A comparison of the Portuguese, British, and Dutch systems. London: Kluwer Law International, 1997.

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Tax law & Turkish tax system. Ankara: Republic of Turkey Ministry of Finance Strategy Development Unit, 2009.

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Connecticut. General Assembly. Legislative Program Review and Investigations Committee. Connecticut's tax system. Hartford, CT: Connecticut General Assembly, 2006.

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Linden, Eline van der. Namibia's tax system. Ausspannplatz, Windhoek, Namibia: Namibian Economic Policy Research Unit, 1992.

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Sinha, Ria. An international comparison of tax regimes. New Delhi: Centre for Budget and Governance Accountability, 2010.

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Kaplow, Louis. An optimal tax system. Cambridge, MA: Harvard Law School, 2011.

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The Nepalese tax system. Lalitpur: Sajha Prakashan, 2000.

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The SAARC tax system. Kathmandu: Pairavi Prakashan, 2015.

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The Japanese tax system. 2nd ed. Oxford: Clarendon Press, 1993.

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Book chapters on the topic "Comparison of tax system"

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Claybaugh, Craig C., Peter Haried, and Linjia Tang. "Skill and the Art of Tax Filing Excellence: Comparison of Two Cultures." In HCI in Business, Government and Organizations. Information Systems and Analytics, 307–15. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-22338-0_25.

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Rankin, H. C. D., and D. M. Catterall. "The Imputation System." In Corporation Tax, 72–102. London: Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_3.

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Marchetti, Carlo, Paolo Papa, Stefano Cimmino, Leonardo Querzoni, Roberto Baldoni, and Emanuela Barbi. "A Practical Comparison Between the TAO Real-Time Event Service and the Maestro/Ensemble Group Communication System." In On the Move to Meaningful Internet Systems 2004: CoopIS, DOA, and ODBASE, 1558–70. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30469-2_45.

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Zhou, Feizhou, and Mingzhi Tan. "Tax-Sharing System." In Relationship between the Central Government and Local Governments of Contemporary China, 37–55. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4388-8_3.

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Bashingi, N., M. Mostafa Hassan, and E. M. Masinde. "The Free State Public Transportation System: A Comparison Between Buses and Taxi Services and Adaptation of ICT Solutions." In Sustainable Civil Infrastructures, 63–78. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-61645-2_6.

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Ricketts, Robert. "Foreign Tax Credits." In The International Taxation System, 135–56. Boston, MA: Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_8.

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Boczko, Tony. "UK tax and the UK tax system." In Managing Your Money, 76–106. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_4.

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Gerçek, Adnan, and Feride Bakar Türegün. "Tax System and Tax Reforms in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 3–17. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_1.

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Althunayan, Turki. "Tax and Religion: Saudi Arabia Tax System." In Dealing with the Fragmented International Legal Environment, 47–67. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-04678-0_3.

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Xiao, Lin. "Tax System of SFTZ." In National Test, 133–73. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-0218-2_6.

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Conference papers on the topic "Comparison of tax system"

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Wang, Xirong. "Study on the comparison of individual income tax system between China and America." In International Conference on Information Management and Management Engineering. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/imme140691.

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LEHENCHUK, Serhii, Nataliia VALINKEVYCH, Olena HRYHOREVSKA, and Iryna VYHIVSKA. "TAX SECURITY OF THE ENTERPRISE: RISKS, THREATS AND WAYS OF THEIR MINIMIZATION UNDER THE INFLUENCE OF COVID-19." In International Scientific Conference „Contemporary Issues in Business, Management and Economics Engineering". Vilnius Gediminas Technical University, 2021. http://dx.doi.org/10.3846/cibmee.2021.606.

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Purpose of the article is the actualization of problematic issues related to the identification of risks and threats to the tax security of the enterprise, which is a trigger for the probable onset of the “fiscal crisis” and is a consequence of COVID-19. Research methodology – The article used general scientific research methods (observation, comparison, modeling, generalization), methods of tax risk management were used for minimizing the impact of COVID-19 on the activities of enterprises and extrapolation method was used for identifying the stages of tax security risk management. Findings – The generalization of factual material and statistical data allowed to establish that in modern conditions of business environment development the main threats to tax security of the enterprise were the probability of global epidemic risk, the risk of military collaboration, the risk of management failure and effective risk of social destabilization. Practical implications – It has been recommended to take actions in the field of minimizing tax security risks taking into account the implementation of the Fiscal Roadmap for economic recovery. Research limitations – One of the main limitations of this study is that the main proposals of the article are formed taking into account the peculiarities of the tax system of Ukraine. Originality/Value – consists in identifying the impact of general state policy on minimizing tax risks of business entities as a result of assessing the experience of minimizing tax risks in the context of Covid-19 based on Ukrainian national practice.
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Honajzrová Banús, Shirley Consuelo. "COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.s.p.2020.127.

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The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose governments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to this, an evaluation of the main characteristics of these countries regarding the competitiveness of their tourism sector was gathered with data obtained from the Travel & Tourism Competitiveness Index (TTCI) Report (2019). The findings of this research provide a benchmark to tourism policymakers interested in assessing changes overtime on this type of incentive.
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Félix, Márcio, Frederico Pereira, Vinicius Ferro, Everson Martins, and Ivando Diniz. "Using labview to automate RFID tag tests: comparison between implemented system and voyantic test system." In 2015 IEEE Brasil RFID. IEEE, 2015. http://dx.doi.org/10.1109/brasilrfid.2015.7523832.

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Diril, Funda. "Comparison of Fiscal Reforms in Some South and East European Transition Economies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01014.

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The aim of this paper is to compare fiscal reforms of some of the transition economies in Balkans including The Republic of Macedonia. Since 1990’s former planned economies, which are in the process of economic transformation into market economy have carried out several reforms. During this economic transformation process both the effects and the results of these reforms vary according to the difference between the needs of structural change in each country. In this study, some of the selected transition economies in Balkans are analyzed: Some of the recent members of European Community in Balkans and The Republic of Macedonia are examined in comparison. Analysis of fiscal reforms of these transition economies are evaluated in several headings in reference to the macroeconomic statistics created by international organizations such as OECD, EC and IMF and policy suggestions are proposed accordingly. The government deficit, government debts and tax policy are the significant part of these reforms. Several strategies are implemented in developing support systems for competitive environment and private ownership. Economic shrinkage, current account deficit, low foreign capital and government deficit indicate economic weakness in these countries. The Czech Republic, Bulgaria, The Republic of Macedonia, Romania and Hungary face fiscal problems such as economic shrinkage, debt service and government deficit during the transition process. As being the candidate country for European Union accession; The Republic of Macedonia is approaching to the Maastricht Criteria and has better outcomes in public debt compared to the other countries given above.
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Bozzolo, M., M. Brandani, A. Traverso, and A. F. Massardo. "Thermoeconomic Analysis of a Gas Turbine Plant With Fuel Decarbonization and Carbon Dioxide Sequestration." In ASME Turbo Expo 2002: Power for Land, Sea, and Air. ASMEDC, 2002. http://dx.doi.org/10.1115/gt2002-30120.

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In this paper the thermoeconomic analysis of gas turbine plants with fuel decarbonisation and carbon dioxide sequestration is presented. The study focuses on the amine (MEA) decarbonisation plant lay-out and design, also providing economic data about the total capital investment costs of the plant. The system is fuelled with methane that is chemically treated through a partial oxidation and a water-gas shift reactor. CO2 is captured from the resulting gas mixture, using an absorbing solution of water and MEA that is continuously re-circulated through an absorption tower and a regeneration tower: the decarbonised fuel gas is afterwards burned in the gas turbine. The heat required by CO2 sequestration is mainly recovered from the gas turbine exhausts and partially from the fuel treatment section. The reduction in efficiency and the increase in energy production costs due to fuel amine decarbonisation is evaluated and discussed for different gas turbine sizes and technologies (microturbine, small size regenerated, aeroderivative, heavy duty). The necessary level of carbon tax for a conventional plant without a fuel decarbonisation section is calculated and a comparison with the Carbon Exergy Tax procedure is carried out, showing the good agreement of the results.
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Alencar, Raphael Tavares de, Nicolas Barbot, Marco Garbati, and Etienne Perret. "Practical Comparison of Decoding Methods for Chipless RFID System in Real Environment." In 2019 IEEE International Conference on RFID Technology and Applications (RFID-TA). IEEE, 2019. http://dx.doi.org/10.1109/rfid-ta.2019.8892020.

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Anggara, Rangga, Cucuk Wawan Budiyanto, and Puspanda Hatta. "Comparison between TAM, EUCS, TTF analysis to evaluate user acceptance for conference management system." In THE 2ND INTERNATIONAL CONFERENCE ON SCIENCE, MATHEMATICS, ENVIRONMENT, AND EDUCATION. AIP Publishing, 2019. http://dx.doi.org/10.1063/1.5139737.

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Kunsch, Pierre L. "Externalities and Internalisation of Radioactive Waste Producing Activities: The Analogy With Environmental Practices." In ASME 2001 8th International Conference on Radioactive Waste Management and Environmental Remediation. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/icem2001-1135.

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Abstract All human activities generate negative externalities, in particular the use of radioactive material for electricity production and radioisotope applications. Both activities produce radioactive waste, which can, therefore, be considered as being specific externalities. The purpose of the paper is to investigate these externalities and to identify appropriate internalisation instruments. Analogue cases in environmental management are discussed. In general the nuclear externalities are not internalised in the management costs charged by Radioactive Waste agencies (RAWA). The paper explores the possibility of having an internalisation of all costs as requested by the strict application of the Polluter Pays Principle. In the case of electricity production a comparison is made between the externalities attributed to nuclear waste and those in relation with CO2-emissions from the combustion of fossil fuel. A brief overview is given on the evaluation approach in ExternE (“Externalities of Energy”). The evaluations are the basis for the design of a carbon tax applicable to fossil fuels for reducing CO2-emissions. A similar tax could be charged on radioactive waste management. Beyond the internalisation objective, the tax proceeds could finance the technological R&D for improving the conditions of storage and disposal, and provide compensations to local residents in the vicinity of nuclear waste management facilities. The management of spent radioisotope equipment in medicine, research, or industry is shown to have similar features to the management of packages, spent electrical appliances, and the disposal of batteries. In general the price of management of the spent material is not included in the purchase price. In case of spent radioisotope equipment, the externality mainly represents the risk of this material becoming a hazard for the public health. It is recommended to internalise the full costs of management to eliminate this risk. Moreover spent material should be registered and RAWA should maintain detailed inventories on their national territories. In order to induce the free return of spent material to the RAWA, deposit refund systems could be set in place as in the package or battery market. A surcharge is paid by purchase, which is refunded to the buyers when they return the product for recycling or proper disposal. The paper concludes by describing lessons and possible implications of the previously discussed environmental tax or surcharge systems on the way the Polluter-Pays Principle is applied in radioactive waste management.
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Le, Vy, Patrick Moser, Ulrich Lemmer, and Elke Mackensen. "A Comparison of Printed Flexible RFID/NFC Antennas for a Microelectronic Measurement System." In 2019 IEEE International Conference on RFID Technology and Applications (RFID-TA). IEEE, 2019. http://dx.doi.org/10.1109/rfid-ta.2019.8892040.

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Reports on the topic "Comparison of tax system"

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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Kaplow, Louis. An Optimal Tax System. Cambridge, MA: National Bureau of Economic Research, July 2011. http://dx.doi.org/10.3386/w17214.

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Cummins, Jason, Kevin Hassett, and R. Glenn Hubbard. Tax Reforms and Investment: A Cross-Country Comparison. Cambridge, MA: National Bureau of Economic Research, August 1995. http://dx.doi.org/10.3386/w5232.

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Gammie, Malcolm. Reforming the personal tax system. Institute for Fiscal Studies, February 1993. http://dx.doi.org/10.1920/co.ifs.1993.0035.

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Waters, Tom, and Thomas Pope. A survey of the UK tax system. IFS, November 2016. http://dx.doi.org/10.1920/bn.ifs.2000.0009.

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Browne, James, Paul Johnson, and Stuart Adam. Pensioners and the tax and benefit system. Institute for Fiscal Studies, June 2012. http://dx.doi.org/10.1920/bn.ifs.2012.00130.

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Leicester, Andrew. The UK tax system and the environment. Institute for Fiscal Studies, November 2006. http://dx.doi.org/10.1920/re.ifs.2006.0068.

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Conron, Harriet, Edward Abrokwah, Ross Warwick, Abdul Malik Iddrisu, Daniel Nuer, and Andara Kamara. A survey of the Ghanaian tax system. The IFS, May 2021. http://dx.doi.org/10.1920/re.ifs.2021.0189.

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Gordon, Roger, and Wei Li. Puzzling Tax Structures in Developing Countries: A Comparison of Two Alternative Explanations. Cambridge, MA: National Bureau of Economic Research, October 2005. http://dx.doi.org/10.3386/w11661.

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Seid, Edris, and Tom Harris. 2019/20 survey of the Ethiopian tax system. The IFS, April 2021. http://dx.doi.org/10.1920/re.ifs.2021.0187.

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