Relevant bibliographies by topics / Functions of the tax administration

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

Academic literature on the topic 'Functions of the tax administration'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Functions of the tax administration"

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Zotikov, N. Z. "Functions of the VAT, actual problems of administration." Vestnik Universiteta, no. 2 (March 18, 2023): 146–55. http://dx.doi.org/10.26425/1816-4277-2023-2-146-155.

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Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. Being an indirect tax assigned to one budget, VAT occupies a significant place in the tax revenues of the federal budget. The degree of performance of certain functions, including fiscal, depends on the level of tax administration of this tax. At the same time, the functions performed by the tax are closely interconnected: strengthening the stimulating function of the tax weakens the fiscal function and vice versa. The relevance of the research to
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Kovalenko, German K. "INTERRELATION OF TAX ADMINISTRATION FUNCTIONS IN THE CONTEXT OF DIGITAL TRANSFORMATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/1, no. 140 (2023): 186–93. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.01.019.

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The article is devoted to the role of the analytical function of tax administration and its relationship with other functions of tax administration in the context of digital transformation. The paper presents the characteristics of the concept of “tax administration”, identifies the role of the analytical function of tax administration, identifies the main elements of tax administration that determine the relationship of tax analysis, tax accounting, tax control, tax planning and regulation, examines the impact of the development of digital technologies on the improvement of tax analysis.
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Ripol-Saragosi, Lyudmila, and Ekaterina Gomeleva. "Application of digital tools to enhance tax administration processes." SHS Web of Conferences 106 (2021): 01024. http://dx.doi.org/10.1051/shsconf/202110601024.

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The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administ
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Radosteva, M. V., and A. E. Suglobov. "Tax administration in the modern economy: the objectives and functions." Voprosy regionalnoj ekonomiki 30, no. 1 (2017): 101–4. http://dx.doi.org/10.21499/2078-4023-2017-30-1-101-104.

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The article discusses the concept of tax administration, its basic functions in modern Russian economy. Analyzes the main ways to increase the size of tax revenues to the budget and tax policy development directions until 2018 in the Russian Federation.
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Zhuk, Olha. "Tax Control in the System of Taxes Administration." Journal of Vasyl Stefanyk Precarpathian National University 5, no. 3-4 (2017): 57–61. http://dx.doi.org/10.15330/jpnu.5.3-4.57-61.

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The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax control are described
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Dremov, D. S. "Subjects of public administration in the sphere of taxation." Uzhhorod National University Herald. Series: Law 3, no. 86 (2025): 299–305. https://doi.org/10.24144/2307-3322.2024.86.3.45.

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The article presents a study of subjects of public administration in the field of taxation. The author’s aim is to analyse and clarify the legal status of these entities, their tasks and functions. The author identifies problematic issues in the field of taxation related to administration, including the distribution of powers between different subjects of public administration, their interaction with taxpayers, and gaps in legal regulation. The author emphasises the relevance of the tax system under martial law. It is noted that the effectiveness of the tax system largely depends on the effici
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MELINGUI (ESSOMBA), Germaine. "The dematerialization of tax procedures in Cameroon." Cahiers du cedimes 19, SI (2024): 173–90. https://doi.org/10.69611/cahiers19-hs-37.

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The advent of New Information and Communication Technologies (NICT) since the beginning of the 21st century has revolutionized the way human societies operate. Indeed, whether on an individual level, within companies or public administrations, it is now impossible to ignore NICTs which impose a new type of Management. With such a constraint, the State of Cameroon, in order to improve tax revenues and managerial efficiency, has decided to encourage dematerialization and digitalization of the tax administration. This new technological process aims to make the Cameroonian tax administration an av
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Maslov, K. V. "Indicators of National Tax Security in Tax Administration Mechanism." Herald of Omsk University. Series: Law, no. 4 (2019): 66–76. http://dx.doi.org/10.24147/1990-5173.2019.16(4).66-76.

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Introduction. Assessment of tax security in a particular state in the current period is an urgent management task. It is impossible to correctly assess the effectiveness of measures taken to ensure the national tax security, including organizational and legal ones, without applying the system of indicators to relations in the field of taxation at different stages of their development. Therefore, the definition of a system of indicators is an important legal and managerial task, closely related to the problems of the objectives of legal regulation and the quality of public administration of tax
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Dwi Nugroho, Adrianto, Muhammad Atthuur Brotoatmodjo, Arvie Johan, Nabila Asysyifa Nur, and Muhammad Hawin. "Lead Tax Administration: A deal breaker?" Intertax 52, Issue 6/7 (2024): 442–54. http://dx.doi.org/10.54648/taxi2024045.

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This article examines the introduction of the lead tax administration (LTA) in the administrative and certainty framework of Pillar One. The LTA is designed to be assumed by the tax authority of the jurisdiction in which ultimate parent entity (UPE) of a multinational enterprise (MNE) resides. In calculating Amount A of Pillar One, it is required to apply a certain methodology and distribute tax bases to all jurisdictions in which the enterprise generates business profits. Market jurisdictions may perform consultative functions once the LTA is calculated. The main finding of this article is th
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Фоміна, Тетяна, Ольга Пугаченко, and Віталій Чумак. "TAX CONTROL IN UKRAINE." Modern engineering and innovative technologies, no. 29-02 (October 30, 2023): 55–60. http://dx.doi.org/10.30890/2567-5273.2023-29-02-024.

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The article emphasizes that control is one of the most important functions of state administration, and tax control is one of the directions of state financial control, which ensures in compliance with tax legislation by taxpayers. The article describes t
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Dissertations / Theses on the topic "Functions of the tax administration"

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Сотнікова, С. Ю. "Податок на додану вартість як фіскальний та регулюючий інструмент держави". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Sotnikova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні засади податку на додану вартість, його економічна сутність, функції та механізм справлення в Україні. Проаналізовано практику справлення податку на додану вартість, фіскальну роль, моніторинг регулюючої функції та адміністрування податку на додану вартість в Україні. Запропоновано шляхи посилення регулюючої ролі податку на додану вартість в Україні, вектори підвищення ефективності адміністрування податку на додану вартість в Україні.<br>The paper examines
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Ossa, Louis René. "Fiscalité des particuliers en Afrique subsaharienne et mobilité internationale des personnes." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D083.

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La fiscalité des particuliers en Afrique subsaharienne s'articule autour des principes de territorialité, d'extraterritorialité et d'internationalité. Ces derniers n'ont pas connu d'évolution particulière ces dernières années, en dépit de changements radicaux que connaît la société internationale. Ces principes demeurent fondés sur la reconnaissance pleine et entière de la souveraineté juridique de l’État, qui en fait l'acteur principal de la fonction fiscale. Ils évoquent une « société internationale vertébrée », dans laquelle les frontières physiques sont autant politiques qu'économiques. Il
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Salvadori, Luca. "Essays on Tax Administration." Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/297708.

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Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for i
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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
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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This
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Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choi
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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.

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The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illust
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Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.

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Doctor Legum - LLD<br>Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpaye
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Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.

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This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process
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Books on the topic "Functions of the tax administration"

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Municipalities, Council of European, ed. Local taxes in Europe: An analysis of how they function : Amsterdam, 7 September 1984 : compendium of documents. International Bureau of Fiscal Documentation, 1985.

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Pakistan. The major acts: Amendments & case laws up to date : containing Punjab marriage functions ... Manzoor Law Book House, 2004.

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Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Tax administration. United States General Accounting Office, 1993.

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Lynette, Olivier, ed. Tax administration. Juta, 2010.

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

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The textbook highlights the current state of tax administration in the Russian Federation. The main range of issues is considered: theoretical foundations, participants in tax legal relations, the composition and structure of tax authorities, regulation and forecasting of tax payments, improving the efficiency of tax administration, control over the performance of duties to pay taxes. The impact on the tax administration system of a large-scale tax reform aimed at reducing the administrative burden, unification of certain norms of tax legislation is analyzed.&#x0D; Meets the requirements of th
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Abate, Misrak Tesfaye. Ethiopian tax administration. s.n.], 2011.

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United States. Congress. House. Committee on Ways and Means., United States. Congress. Senate. Committee on Finance., and United States. Congress. Joint Committee on Taxation., eds. Tax reform proposals: Compliance and tax administration. U.S. Government Printing Office, 1985.

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Sharma, Radhey Shyam. Administration of sales tax. Atlantic Publishers & Distributors, 1988.

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Srivastava, C. P. Tax administration in India. Deep & Deep Publications, 1986.

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Colin, Campbell. Administration of income tax. Thomson Carswell, 2003.

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Book chapters on the topic "Functions of the tax administration"

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Skambraks, Tanja. "Tally sticks as media of knowledge in the contexts of medieval economic and administrative histor." In L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century. Firenze University Press, 2023. http://dx.doi.org/10.36253/979-12-215-0092-9.09.

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Tally sticks worked as ubiquitous stores of numerical knowledge and tools of accounting and administration in medieval Europe. Previous research emphasized both the potential and value of the wooden notched sticks not only for the social and economic history of the Middle Ages, but also for the history of writing, intellectual history. This article combines the analysis of archival objects and written sources from England and Germany analysing their various contexts of use. These involve the centralised, highly professional and ritualised tax accounting at the English Exchequer, husbandry and
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Devkota, Khim Lal, and Gopi Krishna Khanal. "Nepal." In The Forum of Federations Handbook on Local Government in Federal Systems. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-41283-7_12.

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AbstractThe Constitution of 2015 provides local governments ample space within which to safeguard their political, fiscal, and administrative autonomy. It fully recognises them as an integral part of federalism in Nepal. Their powers and functions are broadly outlined in the Constitution, which embraces the principles of federalism, inclusiveness, and republicanism and envisages non-hierarchical relationships among the three levels of government. The main responsibility of the local level is to deliver essential basic services to the people. The Local Government Operation Act, 2017 provides de
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Morita, Keisuke. "Tax Shelter and Tax Administration." In Applied Analysis of Growth, Trade, and Public Policy. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-1876-4_11.

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

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Kurnia Rahayu, Siti, and Andri Kusdianto. "Challenges of Digital Tax Administration Transformation in Indonesia." In Business, Management and Economics. IntechOpen, 2023. http://dx.doi.org/10.5772/intechopen.111458.

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The purposes of this chapter are to identify how digital transformation can enhance the efficiency, transparency, and cost-effectiveness of tax administration, leading to increased tax revenue and reduced compliance costs in Indonesia. The results of study indicate that the digital transformation of tax administration in Indonesia is currently in the acceleration stage. The tax authority (DGT) has set a policy for digital transformation in the tax administration system to reduce compliance costs and improve administrative process efficiency, as well as optimize budgetary functions. DGT has dev
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Lohvyn, Andrii. "ELECTRONIC ADMINISTRATION OF VALUE ADDED TAX: LEGAL ASPECT." In European vector of development of the modern scientific researches. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-077-3-38.

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The author of the article explores the legal aspect of the system of electronic administration of value added tax, in particular, the legal regulation of some issues of electronic accounts (operations on them). The development of modern information technologies and their wide implementation in the mechanisms of state (power) management contributes to the emergence of new economic and legal relations, including those regarding taxes and fees. The mentioned above applies to the administration of value added tax. At the same time, one of the mandatory structural features of the state is the taxat
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Kakwani, Nanak, and Hyun H. Son. "Normative Measures of Tax Progressivity." In Economic Inequality and Poverty. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780198852841.003.0012.

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Abstract The public debates on taxation revolve around tax progressivity and the redistribution effects of taxation. It is, therefore, essential to assess the extent to which tax systems lead to social welfare gains or losses. However, the literature on taxation has yet to explore the social welfare implications of the measures of progressivity. This chapter has undertaken a pioneering effort to develop a social welfare function framework for deriving tax progressivity measures and exploring their social welfare implications. This social welfare framework has helped derive progressivity measur
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Hrubá Smržová, Petra. "Úrok jako příslušenství daně." In Správa daní: Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023. Univerzita Karlova, Právnická fakulta, 2024. http://dx.doi.org/10.14712/9788076300361.7.

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The article deals with the institute of interest in tax administration, its types, amount and method of imposition under the Tax Code (Act No. 280/2009 Coll.), as amended, in a broader context. The aim of the article is to answer the question whether the institute of interest has changed, or in what way, as well as to confirm or refute the hypothesis that the institute of interest is a traditional instrument in tax administration, that it is sufficiently regulated by legislation, and that the incentive function of tax can be found in this institute.
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Peña, Guillermo. "A Financial Model for Optimizing Savings by Indirect Tax Rate Convergence." In Advances in Public Policy and Administration. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-3908-4.ch001.

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This chapter discusses and affirmatively concludes the suitability of directly including financial services in the utility function—as usually done for non-financial products. This implies applying the same Value Added Tax (VAT) rate on them as the standard rate on most of goods and services. It avoids distortions in intertemporal households' decisions on savings substitution. The VAT rate divergence between general goods and services and financial services is associated with different shifts on economic variables, using panel data techniques for a sample of 33 countries for 1960-2019. This ta
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"AN EXPLORATORY STUDY ON THE TAXATION OF E- COMMERCE TRANSACTIONS IN INDIA." In Futuristic Trends in Social Sciences Volume 3 Book 1, edited by Mr G. Venkatesh. Iterative International Publishers, Selfypage Developers Pvt Ltd, 2024. http://dx.doi.org/10.58532/v3bjso1p4ch6.

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The taxation of e-commerce transactions presents significant challenges due to the borderless nature of the internet and the intangible nature of goods and services involved. In India, the Central Board of Direct Taxes established the High Powered Committee (HPC) to study the need for a separate tax system for online transactions. The OECD's guiding principles were considered in the study, but the HPC argued that existing tax rules were sufficient for taxing e-commerce transactions based on the principle of neutrality. E-commerce encompasses a wide range of activities, from online goods sales
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Conference papers on the topic "Functions of the tax administration"

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

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

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

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Chernousova, K. S. "Digital Transformation Of Tax Administration As A Function Of State Administration." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.158.

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Basnukayev, Musa Shamsudinovich. "State Tax Administration: Organizational Function And Its Role." In International Scientific Congress «KNOWLEDGE, MAN AND CIVILIZATION». European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.05.253.

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Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.

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In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer an
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Ahmadi Zeleti, Fatemeh, Grace Walsh, Adegboyega Ojo, and Emer Mulligan. "Multi-functional view of technology governance in tax administration: A case study." In DG.O'21: The 22nd Annual International Conference on Digital Government Research. ACM, 2021. http://dx.doi.org/10.1145/3463677.3463757.

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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because ta
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because ta
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Santos, Angela Moulin Penalva, and Pedro Henrique Ramos Prado Vasques. "Property tax as urban planning instrument in large cities: the Brazilian experience." In Virtual City and Territory. Centre de Política de Sòl i Valoracions, 2016. http://dx.doi.org/10.5821/ctv.8159.

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There is an ongoing process of increasing urbanization of the world population with socio-spatial polarization in large cities. Such population density increases the competition for urban land, arousing crescent ground rent generation from the central areas, where there is greater availability of urban infrastructure. The outcome of this process has been an extensive growth of these cities, generating costs for the low-income population, forced to take longer trips to get to work centers. It is also represents a cost increment for public administration, responsible for the expansion of urban i
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Reports on the topic "Functions of the tax administration"

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Okada, Yoshiyasu. The Japanese Tax Administration. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0010595.

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This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty, tonnage due and special tonnage due). It also discusses the assessment system and auditing functions and procedures, as well as the appeals process.
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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.048.

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Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identi
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Scarpini, Celeste, Oyebola Okunogbe, and Fabrizio Santoro. The Promise and Limitations of Information Technology for Tax Mobilisation. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.005.

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As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting them to improve their core functions and collect revenue more efficiently. This paper reviews recent literature on using technology for tax administration. Technology has the potential to improve tax collection in three areas: identifying the tax base, monitoring compliance, and facilitating compliance. But even the most user-friendly technology will hardly function without basic infrastructure and a stable internet connection. The potential benefits of new technol
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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Arewa Moro, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.047.

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Comprehensive population data is often lacking in many developing countries, especially in Africa. This is a critical challenge for tax administrations, who are already grappling with a substantial hidden informal economy. Recent studies highlight the importance of national identification (ID) data for enhancing tax collection efforts. This study looks into the impact of inter-institutional collaboration to share national ID data on tax administration data quality and functions. The Uganda Revenue Authority (URA) has integrated its registration system with that of the National Identification a
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Ohemeng, Frank, and Fariya Mohiuddin. The Enigma of the Central–Local Government Relationship and Its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.018.

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Property tax administration is the bedrock for effective revenue mobilisation, development, and good local governance for local governments. Yet administering property taxation continues to be a major problem, especially for many developing countries. Scholarly explanations for this poor state of affairs have focused on limited capacity, poor quality local cadastres, corruption, and local political resistance to effective property tax administration, among others. This paper moves away from these explanations to focus on a less trodden area: the relationship between central and local governmen
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Diokno-Sicat, Charlotte Justine, Robert Hector Palomar, and Mark Gerald Ruiz. Analysis of the 2023 President's Budget. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.30.

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The 2023 Philippine national budget was drafted on the eve of the election of a new president. While aiming to sustain the recovery from the effects of the COVID-19 pandemic and address economic scarring, the new administration needs to manage the implementation of the Mandanas-Garcia Supreme Court Ruling (or Mandanas ruling, which broadens the base for intergovernmental fiscal transfers and fully devolves functions to local governments). Compounding this was the geopolitical tensions in Europe that shook the world in February 2022, disrupting global value chains and triggering the rise in oil
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualita
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Keen, Michael, and Joel Slemrod. Optimal Tax Administration. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22408.

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Slemrod, Joel, and Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. National Bureau of Economic Research, 2000. http://dx.doi.org/10.3386/w7473.

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