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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

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

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

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12

Molodykh, Vladimir A. "DIGITAL TRANSFORMATION AS THE BASIS FOR THE MODERNIZATION OF THE NATIONAL TAX SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/4, no. 145 (2024): 262–68. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.04.030.

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The article discusses the main functions and services of tax administration, as well as the possibilities of their modernization as a result of the introduction of digital technologies. It has been proven that digital tax transformation is a continuous process that requires the implementation of strategic plans, pilot programs, as well as attracting large investments not only for the tax administration system, but also for the e–government project. The roadmap for digitalization of tax administration should not be limited to technological progress of the federal tax service alone, but should a

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13

MPOFU, Favourate Y. "Prospects, Challenges and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries." Studia Universitatis Babeș-Bolyai Negotia 69, no. 2 (2024): 39–78. http://dx.doi.org/10.24193/subbnegotia.2024.3.03.

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Artificial intelligence (AI) can help transform tax administration in developing countries by automating certain functions, pinpointing patterns and irregularities, and forecasting future tax collections. AI can enhance the effectiveness, efficiency, and tax justice in tax administration. This paper discusses the development and deployment of AI in tax administration in developing countries. This paper outlines different AI technologies, the opportunities and challenges of using AI in tax administration, and the possible implications. The paper established that there is an increasing interest

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14

Darono, Agung. "Data Wrangling Dalam Administrasi Pajak Indonesia: Studi Etnografi Digital." Kajian Ekonomi dan Keuangan 6, no. 1 (2024): 1–16. http://dx.doi.org/10.31685/pw16ny97.

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The Indonesian tax administration requires data analytics for the purpose of monitoring taxpayer compliance. Data wrangling is one of the stages in data analytics as a combination of various techniques and computing tools in such a way as to prepare data from various sources and formats to prepare data sets that can be analyzed to support organizational decision-making and actions. Using a digital ethnographic research strategy, this study found that data wrangling is part of the â€œdigital-selfâ€ in the everyday life of the organizations-actors in the implementation of data analytics as part

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15

Nikiforova, E., O. Nеssіpbay, and M. Sеrіkоvа. "Tax administration: essence, problems and development prospects." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU 143, no. 2 (2023): 261–70. http://dx.doi.org/10.32523/2789-4320-2023-2-261-270.

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The existence of any state and the implementation of its functions are directly related to the need to form revenue sources of the state budget. In all countries of the world, tax revenues are the basis for providing the state with financial resources. The use of effective tax administration is due to a number of reasons: the reluctance of some taxpayers to fully pay their tax obligations, the instability of tax legislation, and the presence of arrears in budget revenues. The problem of filling the budget is acute for the economy in conditions when extensive methods of increasing tax revenues

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16

Olaniyi, Odunayo Olamide, Tajudeen John Ayoola, Olatunde Wright, Olateju Dolapo Aregbesola, and Peace Ebunoluwa Kolawole. "Tax administration and personal income tax compliance in Nigeria: A PLS-SEM approach." International Journal of Applied Economics, Finance and Accounting 17, no. 1 (2023): 117–26. http://dx.doi.org/10.33094/ijaefa.v17i1.1088.

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Increasing tax revenue required to support basic state functions is a crucial challenge for relevant tax authorities, especially in developing countries where economic developments are inadequate. This challenge is amplified by peculiar issues such as poor tax orientation and informal sector dominance, among others, which the tax administration continuously seeks to resolve. This paper examines the effect of tax administration (represented by tax education, tax support service, tax penalty, and tax administrative efficiency) on personal income tax compliance in Nigeria. Using a survey design,

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17

Ortynska, Nataliia, Liudmyla Savranchuk, and Svitlana Matchuk. "FOREIGN EXPERIENCE IN ELECTRONIC TAX ADMINISTRATION AND THE POSSIBILITIES OF ITS USE IN UKRAINE." Baltic Journal of Economic Studies 4, no. 5 (2019): 240. http://dx.doi.org/10.30525/2256-0742/2018-4-5-240-243.

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The aim of the article is to study the foreign experience of electronic tax administration on the basis of the analysis of scientific literature, and as well as to determine the possibilities for its use with further improvements of domestic legislation in this field in Ukraine. The subject of the study is the foreign experience of electronic tax administration and the possibility of its use in Ukraine. Methodology. The research is based on the dialectical method of scientific knowledge and on general scientific methods, which are based on it, such as: analysis, comparison, analogy, induction,

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18

Каракаева, Е. У., and Ф. А. Семенова. "Problems of tax administration in modern Russia." Audit and Financial Analysis, no. 5 (November 30, 2020): 18–22. http://dx.doi.org/10.38097/afa.2020.87.75.002.

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В статье исследуются основные формулировки определений налогового администрирования, сущность данного понятия, поскольку в современной экономической литературе не выработано общее определение понятия налогового администрирования, отражающее его сущность. Представлены основные экономические характеристики налогового администрирования, которые дают представление о затратах трудовых и материальных ресурсов на реализацию его функций и могут быть использованы для разработки мер по оптимизации работы налоговых органов. В статье приводится анализ налоговых поступлений по структуре и в динамике. Рассм

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19

Каракаева, Е. У., and Ф. А. Семенова. "Problems of tax administration in modern Russia." Audit and Financial Analysis, no. 5 (November 30, 2020): 18–22. http://dx.doi.org/10.38097/afa.2020.87.75.002.

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В статье исследуются основные формулировки определений налогового администрирования, сущность данного понятия, поскольку в современной экономической литературе не выработано общее определение понятия налогового администрирования, отражающее его сущность. Представлены основные экономические характеристики налогового администрирования, которые дают представление о затратах трудовых и материальных ресурсов на реализацию его функций и могут быть использованы для разработки мер по оптимизации работы налоговых органов. В статье приводится анализ налоговых поступлений по структуре и в динамике. Рассм

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20

Borshchevski, G. A., and N. Z. Mossaki. "Development of the tax administration in Russia: Results and prospects." Journal of Tax Reform 7, no. 2 (2021): 114–33. http://dx.doi.org/10.15826/jtr.2021.7.2.093.

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The study aims to identify the milestone events in the development of the tax administration in post-Soviet Russia and to offer recommendations for its further improvement. We tested the hypothesis about the relationship between the development of the tax system and tax administration, which, once established, can play a role in the improvement of the tax administration’s efficiency. The study relies on quantitative (regression and correlation analysis, factor analysis, principal component analysis) and qualitative methods (classification, thesaurus analysis, SWOT-analysis, critical points met

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21

Bratsev, Valery I., and Anastasia M. Simachkova. "DIGITAL TRANSFORMATION AS A WAY TO IMPLEMENT TAX ADMINISTRATION OUTSIDE DEPARTMENTAL BOUNDARIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 207–13. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.033.

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The introduction of digital technologies in public administration can significantly increase the efficiency of interdepartmental interaction, which in turn contributes not only to improving the quality of the provision of state and municipal services, but also to the performance of state and municipal functions, including control function. The article reflects the main directions of digital transformation of interdepartmental inter-action of tax and other interested state bodies in order to increase the efficiency of tax administration. The authors conducted a study of the directions for impro

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22

Medynska, Tetyana, and Natalia Noginova. "DIGITALIZATION OF TAX ADMINISTRATION BODIES IN THE CONTEXT OF CURRENT CHALLENGES AND THREATS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 24(52) (2022): 90–96. http://dx.doi.org/10.25264/2311-5149-2022-24(52)-90-96.

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The article considers the role of tax administration digitalization bodies in the context of current challenges and threats caused by the pandemic in the world and war in Ukraine. The importance of developing the electronic interaction channels between the State Tax Service of Ukraine, tax administrations of OECD countries and taxpayers in the context of Covid-19 and war action is outlined. The focus is on expanding the list of electronic services (for business, private entrepreneurs, IT services), which will increase opportunities for the implementation of the principle of convenience in fulf

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23

Ponomareva, K., K. Maslov, and S. Mironova. "Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries." BRICS Law Journal 11, no. 4 (2024): 57–80. https://doi.org/10.21684/2412-2343-2024-11-4-57-80.

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This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the tax administration are to identify, prevent and minimize threats to tax security in the course of the implementation of the full range of administrative functions in the tax sphere, as well as to work towards overcoming the consequenc

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24

Flores-Guajardo, Fabiola Denisse, and Daniel Oswaldo Flores-Silva. "Uso de las Tecnologías de Información en la Nueva Administración Tributaria en México." Vinculatégica EFAN 5, no. 2 (2019): 1066–73. http://dx.doi.org/10.29105/vtga5.2-726.

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Globalization is a global phenomenon that the way of doing business in the current world and both operational areas, such as administrative, are influenced by this phenomenon. In fiscal aspects, relative to the tax form, it is not the exception. The Federal Tax Administration, has bet heavily on technology as a means of collection and indirectly has forced taxpayers to invest, update their way of operating and manage their businesses to comply with the new tax functions. The intensive use of technology in the tax area has helped the Tax Administration to have greater control and information ab

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25

Kim, Shin Bok. "An evaluation of the current education tax system and its administrative performance." Korean Journal of Policy Studies 1 (December 31, 1986): 47–69. http://dx.doi.org/10.52372/kjps01004.

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The education tax in Korea was adopted in 1981 with the time limit of five years but in 1986 the government extended its validity five more years. This paper tried to evaluate its desirability of the current education tx system from socio-economy viewpoints and its performance in pratice from administrative aspects. After introducing a brief summary of current situation in Korean educational finance and the relative role of the education tax, the paper developed a frame of reference composed of three categories with twelve criteria for evaluation. Based on the findings above, this paper recomm

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26

Bratcev, V. I., and A. M. Grishanova. "Digitalization Development as Factor Causing Changes in Taxation Administration." Vestnik of the Plekhanov Russian University of Economics 18, no. 1 (2021): 5–13. http://dx.doi.org/10.21686/2413-2829-2021-1-5-13.

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The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digi

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27

Radzhabov, Ruslan. "Risk-oriented approach in tax administration of transfer pricing in Russia." Налоги и налогообложение, no. 3 (March 2021): 66–72. http://dx.doi.org/10.7256/2454-065x.2021.3.35378.

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The protection of the sovereign tax base and determination of the &ldquo;fair share of profit&rdquo; that should be attributed to a particular jurisdiction remains one of the topical issues in Russia and worldwide. The instruments for determining fair profit include the mechanism of transfer pricing designated for calculating company profit of (member of corporate group) based on an analysis of the actual economic circumstances of making a transaction, i.e. the assets, functions and risks of the parties to the controlled transaction (leaning on the modeling of market prices using the m

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28

Utolin, N. N. "The Development Model of the Tax Administration of Cryptocurrencies." Economics, taxes & law 17, no. 5 (2024): 146–56. http://dx.doi.org/10.26794/1999-849x-2024-17-5-146-156.

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The subject of the study is the improvement of tax administration in the context of new economic forms of investment and settlements. The purpose of the work is to form a stable structure of interaction between taxpayers and tax authorities, based on ensuring compliance with the principles of accessibility, clarity and simplicity in order to increase the receipt of taxes and fees into the country's budget system and simplify the process of taxpayers fulfilling their obligations. The need to improve the tax administration of cryptocurrencies by modifying the processes of interaction between tax

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29

Milojević, Ivan, and Miloš Miljković. "The impact of the adopted secondinstance tax administratiive acts on the budget of the Republic of Serbia." Civitas 11, no. 1 (2021): 118–48. http://dx.doi.org/10.5937/civitas2101118m.

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The tax administration, as one of the most important state bodies that participates in the process of collecting public revenues, among other functions it performs, also has the authority to adopt tax administrative acts which determine the amount of tax liability that tax-payers are obliged to pay. taxpayers, on the other hand, are constantly looking for a way to avoid paying the determined taxes or to reduce the tax liability as much as possible. In this process, the activities of both parties have an impact on the budget and the amount of tax revenue collected. The paper discusses the tax a

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Gurama, Zakariya’u, and Muzainah Mansor. "CONNECTING COMPETENCY IN INTERNAL AUDIT WITH TAX ADMINISTRATION PERFORMANCE: A CASE STUDY OF THE NIGERIAN TAX AUTHORITY." Vol 11 No 2 (2021) 11, No.2 (2021): 73–94. http://dx.doi.org/10.32890/jbma2021.11.2.5.

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The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study impl

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Magopets, Olena, and Oleksandr Gai. "Administration of taxes in the system of factors ensuring the effective implementation of the tax policy of the state." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 9(42) (2023): 90–99. http://dx.doi.org/10.32515/2663-1636.2023.9(42).90-99.

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The article is devoted to the study of the place and role of the tax administration mechanism in the system of factors ensuring the effective implementation of the state's tax policy. It was found that the tax policy is an important component of the socio-economic policy of each country. Based on the results of the research, it was established that the content of tax policy is revealed through a set of legal, economic and organizational measures of the state, which are implemented in the field of taxation and are aimed at forming a reliable financial basis for the functioning of the state, ach

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32

TAIROVA, Svetlana S. "Signs and functions of non-tax payments of the budget system of the Russian Federation." Finance and Credit 27, no. 12 (2021): 2847–71. http://dx.doi.org/10.24891/fc.27.12.2847.

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Subject. The article addresses non-tax payments to the budgets of the Russian Federation. Objectives. The aim is to form the concept of non-tax revenue. The paper proposes a hypothesis about the need to develop a system of non-tax payments with their inherent signs and functions, by analogy with the system of tax revenues, its development according to individual rules, considering their unique character, the possibility of flexible management and mobile response to changes in the economic situation. Methods. I apply methods of logical analysis, synthesis, collaboration, concretization, and com

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Zakariya’u Gurama. "TACTICAL INPUTS FOR INTERNAL AUDIT PERFORMANCE IN TAX ADMINISTRATION." Asia Proceedings of Social Sciences 4, no. 3 (2019): 132–34. http://dx.doi.org/10.31580/apss.v4i3.1056.

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Tactical inputs are strategies that internal auditors in an organization would have required that could induce his auditing performance efficiency. The tactical inputs or strategy are said to be an umbrella of patterns required by an internal auditor to achieve the purpose, goals, and objectives of the auditing functions in respect of planned activities performed in an organization. Setting right audit tactical strategies and implementing them accordingly is one of the main challenges confronting auditing activities and auditors efficiency in achieving their goals and objectives in various org

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Kosarin, S. P., Yu A. Lebedeva, and I. V. Mil'kina. "Modernization of informational system of tax authorities of the Russian Federation." E-Management 2, no. 1 (2019): 42–51. http://dx.doi.org/10.26425/2658-3445-2019-1-42-51.

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The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service. Automation of the processes, carried out by the tax authorities allows to improve the efficiency of the tax system by improving the efficiency and quality of decisions; to improve the efficiency and productivity of tax inspectors; to provide tax inspections at all levels with complete and timely information on changes in tax legislation; to provide reliable data on the counting of taxpayers and on the effectiveness o

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35

DESIATNIUK, Oksana, and Iryna HUZELA. "PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 58–68. http://dx.doi.org/10.35774/sf2018.03.058.

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Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study t

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Nanda Oktavia and Jojok Dwiridotjahjono. "Analisis Penerapan Sistem Administrasi Umum Pada Divisi Administrasi PT Anugerah Santosa Abadi Di Surabaya." CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan 4, no. 3 (2024): 30–38. http://dx.doi.org/10.55606/cendekia.v4i3.2956.

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The implementation of the General Administration System in the Administration Division of PT Anugerah Santosa Abadi (ASA) in Surabaya has a significant impact on the smooth operation of the company. This research highlights tax invoice and invoice management as a key element in daily administrative activities. Through a descriptive qualitative approach, this research aims to analyze the administrative practices implemented and their impact on company efficiency. The main objective of this research is to analyze the implementation of the general administration system, with a focus on the manage

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Hasibuan, Gabe Rohana, Afnida Rahma Ahmad, and Amin Harahap. "The Role of Administration in Enhancing the Efficiency of Human Resource Management at the Tax Office." International Journal Of Education, Social Studies, And Management (IJESSM) 5, no. 2 (2025): 696–706. https://doi.org/10.52121/ijessm.v5i2.756.

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This study examines the strategic role of administrative functions in enhancing the efficiency of Human Resource Management (HRM) in Indonesian tax offices. Using a descriptive qualitative case study approach, data were collected through interviews, document analysis, and direct observation at two regional tax offices. The findings reveal that structured and digitized administrative systems significantly improve the performance of key HR functions, including recruitment, payroll, training, and employee data management. Efficiency scores in administratively supported environments were consisten

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Sousa, Kleber Morais de, and Paulo Aguiar do Monte. "Public expenditure composition and fiscal decentralization in Brazilian local governments: an analysis through unconditional quantile regression with longitudinal data." Revista de Administração Pública 55, no. 6 (2021): 1333–54. http://dx.doi.org/10.1590/0034-761220200864.

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Abstract This paper investigates the effect of increasing fiscal decentralization on the composition of public expenditures of Brazilian local governments. The research is innovative, demonstrating that the heterogeneity of expenditure scale influences the correlation between fiscal decentralization and public expenditure of local governments. The sample consisted of unbalanced panel data of 5,565 municipalities for 17 years from 2000 to 2016. The analysis used unconditional quantile regression with panel data. The main findings were: (i) fiscal decentralization affects public expenditure in B

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Griffiths, Shelley. "Is Tax Administration "Ectopic"? Assessment, Interpretation, Adjudication and Application: The Roles of the Commissioner of Inland Revenue." Victoria University of Wellington Law Review 52, no. 4 (2022): 813–36. http://dx.doi.org/10.26686/vuwlr.v52i4.7406.

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John Prebble described the dislocation of the premises of tax law from their underlying facts as an example of "ectopia". This article suggests that the same phenomenon may apply to tax administration and the tax system more generally. The Commissioner's dual roles of adjudication and administration are not only difficult to elucidate from the unwieldy and outdated structure of the Tax Administration Act. More importantly, they exhibit a (perhaps irreconcilable) tension between two competing goals. On the one hand, the Commissioner has a duty to arrive at a correct interpretation of tax law an

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Darono, Agung. "Dealing with Last-Mile Analytics." Scientax 6, no. 2 (2025): 107–23. https://doi.org/10.52869/st.v6i2.592.

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This study employs a “practice-as-research” approach to investigate the role of analytics as a pivotal component of Indonesia’s tax administration system, specifically focusing on addressing tax gaps. Tax analytics systems and applications operate centrally to generate data that support several tax administration functions, including taxpayer registration, compliance monitoring, dispute resolution, and law enforcement. However, the tax officers—who serve as end-users of this data—frequently encounter the “last-mile problem”, where the data provided is not immediately actionable. Consequently,

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Оleіnikova, LYUDMILA. "DIRECTIONS FOR IMPROVING EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF OPTIMIZATION." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 37–40. http://dx.doi.org/10.31891/2307-5740-2021-300-6-6.

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The effectiveness of tax administration is investigated in countries such as the Netherlands, Sweden, Norway, Estonia, Switzerland, Germany, Denmark, New Zealand and the United States, Ukraine. The principles of efficiency of the tax system that are entrusted to it are characterized. In order to assess the effectiveness of the tax system in a particular economic model it is proposed to use indirect macroeconomic indicators, as well as important indicators of the efficacy of the tax system, namely internal characteristics, which are markers of the potential for the implementation of tax functio

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Yuwono, Budhi, Dadang Abdul Mukti, Renisya Ayu, and Salma Yasmine Putri. "Analisis Efektivitas Penghapusan Sanksi Administrasi Pajak Restoran Terhadap Kepatuhan Wajib Pajak Restoran Pada Masa Pandemi Covid-19 Di Kota Administrasi Jakarta Pusat Tahun 2021." Transparansi : Jurnal Ilmiah Ilmu Administrasi 4, no. 2 (2021): 248–57. http://dx.doi.org/10.31334/transparansi.v4i2.2889.

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Regional tax is a tax that is collected and managed by the regional removal government. And it used for funding all governmental functions and regional managing all kinds of regional income and property, one of which is Restaurant Tax. This study was conducted to find out the Effectiveness of the Restaurant Tax Administration Penalty Removal that was regulated in Governor Regulation Number 60 of 2021 in the Regional Income Board of Jakarta City to increase the compliance of restaurant taxpayers in the Covid-19 Pandemic Era. This study used a qualitative descriptive research method. Data collec

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Matsumoto, Mutsumi. "Public Input Provision, Tax Base Mobility, and External Ownership." Public Finance Review 49, no. 5 (2021): 754–76. http://dx.doi.org/10.1177/10911421211050268.

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This article investigates the distortionary impacts of tax base mobility and external ownership on public input provision. Regional governments compete for mobile tax bases (e.g., business capital). The impact of regional public policy partially accrues to non-residents because immobile factors (e.g., business land) are subject to external ownership. This article derives an optimal rule for regional public input provision that illustrates how these two distortionary impacts depend on the nature of production functions. The impact of external ownership is particularly complex. To explore this i

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Вахрушев, Дмитрий Станиславович, Андрей Евгеньевич Кальсин, and Алексей Геннадьевич Степанов. "CONTENTS OF TAX REGULATION IN PUBLIC ADMINISTRATION SECTOR PERFORMING FUNCTIONS IN THE FIELD OF DEFENSE OF THE COUNTRY AND NATIONAL SECURITY." Вестник Тверского государственного университета. Серия: Экономика и управление, no. 4(52) (December 23, 2020): 126–35. http://dx.doi.org/10.26456/2219-1453/2020.4.126-135.

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В статье рассматриваются содержание и принципы налогового регулирования в секторе государственного управления. Цель статьи - раскрыть особенности налогового механизма в федеральных органах исполнительной власти, где законодательно предусмотрена военная или приравненная к ней служба, а также определить основные пути его совершенствования в интересах обеспечения обороноспособности страны и национальной безопасности. Научная новизна заключается в обосновании направлений совершенствования налоговых отношений в подведомственных учреждениях федеральных органов исполнительной власти, где законодатель

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Yuryeva, Irina. "TAX SECURITY AS A COMPONENT OF THE CRISIS DIAGNOSTIC MECHANISM." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 5 (September 17, 2024): 28–32. https://doi.org/10.20998/2519-4461.2024.5.28.

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At the present stage, the analysis of the impact of taxation on the activities of enterprises and the state is becoming increasingly important in the tax area. The emergence of a fundamentally new model of relations between market participants within the framework of tax relations has led to the emergence of new tasks in the field of taxation that require taking into account the tax component when developing management decisions, the issue of tax security as a state of protection of the economic interests of taxpayers, the state and society as a whole guarantees compliance with tax legislation

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Rohozinnikova, K. S. "Methods of Administrative and Legal Protection of Tax Relations: Theoretical and Legal Study." Law and Safety 75, no. 4 (2019): 53–58. http://dx.doi.org/10.32631/pb.2019.4.07.

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The author of the article has provided the results of the analysis of the methods of administrative and legal protection taking into account the changes within the relations between public administration and taxpayers and the course chosen by the state for liberalization of tax relations. The place of the concept of the methods of administrative and legal protection in the term system of the science of administrative law and their dialectical relations with the methods of public administration and administrative activity has been established. The author has indicated generic and sp

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Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.

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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures. The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees. Understanding the content of the wording "tax sphere"

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Silalahi, Heriantonius, Nandi Maulana, Lenny Ana, and Budi Kurnia. "The Influence of Tax Dispute Resolution Mechanisms: Legal Contributions of Tax Consultants and Tax Attorneys in Indonesia." Ilomata International Journal of Tax and Accounting 6, no. 1 (2025): 25–52. https://doi.org/10.61194/ijtc.v6i1.1597.

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This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation

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МАГОМЕДОВ, М. А., and А. Р. МАХМУДОВА. "PECULIARITIES OF THE PROBLEMS OF THE TAX POLICY OF RUSSIA IN MODERN CONDITIONS." Экономика и предпринимательство, no. 9(158) (November 18, 2023): 29–34. http://dx.doi.org/10.34925/eip.2023.158.09.002.

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В статье рассматриваются актуальные проблемы современной налоговой политики в России. Определяется значение налоговой политики для государства в период развития цифровизации и конкуренции экономики. Приводится роль налоговых льгот в сфере бизнеса, освещается суть налоговых органов и их функций. В контексте выбранной темы предлагаются рассматриваются вызовы и риски налоговой системы, такие как несоблюдение налогоплательщиками налоговых обязательств, недостаточная прозрачность и справедливость налогообложения, а также неэффективность налоговой администрации. The article deals with the current pr

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BRATTSEV, V. I., and A. M. GRISHANOVA. "DIGITALIZATION DEVELOPMENT TRENDS AS A FACTOR DETERMINING THE IMPROVEMENT OF TAX ADMINISTRATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 17–21. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.003.

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The article reflects the main directions of forming a new regulatory environment for relations arising with the development of the digital economy, including in the field of tax regulation. Today, in order to perform their main functions, including ensuring a high level of cash receipts to the budget system, one of the key areas of work for tax authorities is not just adapting to changes caused by the development of the digital economy, but directly managing the processes of digitalization. The authors researched the impact of the digitalization process in Germany on the transformation of the

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