Relevant bibliographies by topics / Mechanism of 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 'Mechanism of tax administration'

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

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Journal articles on the topic "Mechanism of tax administration"

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Bahk, Jae Wan. "An Optimal Tax Audit Mechanism: Models and Some Evidences." Korean Journal of Policy Studies 7 (December 31, 1992): 55–72. http://dx.doi.org/10.52372/kjps07004.

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Since tax evasion, a moral hazard rooted in information asymmetry, causes inefficiency as well as distorting income distribution, conscious policies are needed to abate its harm. However, policy measures are limited-the penalty for tax evasion is bounded above and monitoring resources are constrained. Focusing on the selfemployed, we thus explore how to design a socially optimal tax audit mechanism. With the 1989 Korean 'Family Income and Expenditure Survey,' we also examine: (1) tax payment factors; (2) the income tax gap between self-employed (SELF) households (HHs) and 'pay-as-you-earn' (PA
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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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ARAPOVA, Dar’ya A. "Developing a unified mechanism for fiscal payments administration." Finance and Credit 31, no. 2 (2025): 193–206. https://doi.org/10.24891/fc.31.2.193.

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Subject. The article discusses interdepartmental interaction between customs and tax administrations in the context of global trend of digitalization and foreign practice of combining customs and tax administrations, and a single mechanism for fiscal payments administration in the Russian Federation as a particularly relevant issue to research. Objectives. The purpose is to develop a unified mechanism for administration of fiscal payments based on the introduction of innovative technologies in the process of controlling the correctness of calculation and completeness of fiscal payments. Method
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Le thi, Thao. "Fighting Corruption Through Tax Administration Reform: Vietnam Case Study." LEGAL BRIEF 12, no. 1 (2023): 148–57. http://dx.doi.org/10.35335/legal.v12i1.772.

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Corruption in tax administration is attracting much attention worldwide due to its strong negative impact on economic activity, especially impact on tax revenue and budget deficit. Corruption erodes trust and causes loss of state budget revenue, especially in the tax field. In the process of digital transformation with many reforms in the tax administration mechanism in Vietnam, corruption in tax administration has been somewhat limited. This study is based on political and legal analysis by normative method or theoretical legal research, taking Vietnam as research evidence. On the basis of th
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Bulavko, I. M., and Chyzhevska L.V. "Registration shutdown of tax invoices / calculations of adjustments: prerequisites and consequences." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(57) (April 24, 2024): 12–19. http://dx.doi.org/10.26642/pbo-2024-1(57)-12-19.

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This article covers the prerequisites and consequences of introducing a mechanism for the registration shutdown of tax invoices / calculations of adjustments. In fact, any innovations related to the administration of taxes and fees in the future have both negative and positive consequences for the state and business. That is why timely identification of negative consequences and shortcomings helps in the operational research and improvement of tax administration mechanisms, in order to increase the level of revenues to the state budget, reduce the level and risk of corruption and tax evasion,
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Balakin, Maksim Sergeevich. "Improving the mechanism of tax administration of VAT benefits in the context of digitalization." Налоги и налогообложение, no. 4 (April 2024): 1–16. http://dx.doi.org/10.7256/2454-065x.2024.4.70620.

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The article explores the issues of improving the mechanism of tax administration of value added tax (VAT) benefits in the context of digitalization. The purpose of the study is to develop an improved control system for the use of VAT tax benefits, taking into account the digitalization of the process of consolidating taxpayer data, in order to increase the efficiency and transparency of tax administration. The object of the study is VAT tax benefits, and the subject is the mechanism of tax administration of these benefits in the context of digitalization. The paper describes the features of VA
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Nurbekova, G. T., E. Е. Juchnevicius, and L. K. Tussupova. "An integrated approach to the concept and elements of tax administration: theoretical and legal aspects." Bulletin of the Karaganda University “Law Series” 11429, no. 2 (2024): 16–24. http://dx.doi.org/10.31489/2024l2/16-24.

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The objective of this investigation is to thoroughly revise both the theoretical and legal underpinnings of tax administration. This effort entails a comprehensive review and synthesis of scholarly perspectives on the essence of tax administration, juxtaposed with a comparative examination of scholarly debates surrounding its legal and economic facets. Additionally, the study delineates the oft-conflated concepts of tax administration and tax control, clarifying their distinct attributes and interrelations within a unified framework. A meticulous analysis of tax administration's core component
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Doiar, Yevhenii, Pavlo Liutikov, Illia Skvirskyi, Yevgen Garmash, and Serhiy Kuvakin. "Tax administration in the context of effective public administration: the case Eastern European Countries." Cuestiones Políticas 40, no. 72 (2022): 410–22. http://dx.doi.org/10.46398/cuestpol.4072.23.

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The research is devoted to the problem of improving tax administration in the context of effective public administration in the case of Eastern Europe. After analyzing scientific approaches to clarify the essence of tax administration in the public administration system, it is proposed as a component of tax administration in public administration, a systemic mechanism, whose elements implement the guidelines and priorities of the state program through complex organizational and administrative structures and procedures, for the formation of centralized and decentralized financial resources on t
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Marjit, Sugata, Marcel Thum, and André Seidel. "Tax Evasion, Corruption and Tax Loopholes." German Economic Review 18, no. 3 (2017): 283–301. http://dx.doi.org/10.1111/geer.12107.

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Abstract This paper addresses tax loopholes that allow firms to exploit borderline cases between legal tax avoidance and illegal tax evasion. In general, tax loopholes are detrimental to a revenue-maximizing government. This may change in the presence of corruption in the tax administration. Tax loopholes may serve as a separating mechanism that helps governments maximize revenues and curb corruption, which may explain why developing countries only gradually close loopholes in their tax codes.
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Mahadianto, Moh Yudi, Parah Maulady, and Sri Yani. "Interpretation of Tax Payment Mechanism in Coretax System on Compliance (Case of KPP Pratama Cirebon)." iRASD Journal of Management 7, no. 1 (2025): 01–09. https://doi.org/10.52131/irasd-jom.2025.v7i1.2777.

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The Coretax system was designed in 2020 and published in January 2025. This system is designed to optimise and simplify the core system of tax administration. In the last five years (2019-2023), the level of compliance of Indonesian citizens in paying taxes has tended to increase. This initiative by the Directorate General of Taxes aims to facilitate access to payment and reduce late payment penalties for tax deposits. This study aims to analyse the influence of taxpayers' opinions on the tax payment system. Digital tax on the Coretax system must comply with tax regulations. The case study was
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Dissertations / Theses on the topic "Mechanism of tax administration"

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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Харківська державна академія культури, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36635.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулюваль
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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Класичний приватний університет, 2011. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36634.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулювальн
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Сивенко, А. С. "Адміністративно-правовий статус Державної податкової служби України". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82000.

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Одними з надважливих функцій будь-якої держави, безумовно, залишається реалізація широкого спектру санкціонованих заходів для забезпечення податкової безпеки. В цьому аспекті не є винятком й Українська держава, яка в нинішніх складних умовах, об’єктивно, потребує існування належного фінансового підґрунтя для сприяння безперешкодній та своєчасній реалізації державної політики за різними напрямами у рамках окресленої сфери.<br>One of the most important functions of any state, of course, is the implementation of a wide range of authorized measures to ensure tax security. In this aspect, the Ukrai
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Щука, В. М. "Адміністративно-правовий механізм здійснення державного податкового контролю в Україні". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81998.

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Організація ефективної системи податкового контролю є важливим фактором успішної модернізації української економіки. Адже реалізація державного управління економікою залежить від бюджетних можливостей країни фінансувати соціально-економічні проекти, а також від активного використання державою інструментів впливу на інтереси суб'єктів господарювання. Найважливішу роль при цьому відіграють податки.<br>The organization of an effective system of tax control is an important factor in the successful modernization of the Ukrainian economy. After all, the implementation of public economic management d
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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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Кондєєв, Є. С. "Адміністративно-правовий статус суб’єктів податкової безпеки України". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81946.

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Загрозою для конституційних прав і свобод громадян, громадській злагоді, реалізації економічного та політичного курсу України є світова економічна криза її швидкі тенденції розвитку. Для покращення та прогресивного розвитку будь-якої країни світу, як суверенної держави, необхідна цілеспрямована політика захисту національних інтересів. Розвиток податкової політики та податкової системи, є ознаками суверенної держави, через призму яких може досліджуватися стан економічної безпеки в самій країні. Єдність принципів формування, проведення політики держави, національної безпеки; поєднання підходів
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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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Mankler, Anders. "Professors, papers and parliaments : How the media affects politicians’ references to research." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-264945.

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Knowledge matters in politics and a wide range of factors influence politicians’ use of research. One element that has been identified as relevant is the media. However, this has mainly been a theoretical conclusion, in want of empirical underpinning. In this thesis the topic is examined intensively through a quasi-experimental comparison and a mechanism tracing. The cases in focus are the Swedish earned income tax credit and surplus goal, and the concrete hypotheses concern whether the intensity and cohesion of the media coverage of research influence politicians' references to knowledge in d
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Books on the topic "Mechanism of tax administration"

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Advokatova, Alena, Oleg Borisov, Lyubov' Goncharenko, et al. Cross-border transactions: development of tax administration tools. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1921376.

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The monograph, based on the study of the genesis and modern views, deepens the theoretical and methodological approaches known in science to models of taxation and tax administration of multinational companies and beneficiaries, as well as provisions on the place and importance of tax instruments in the development and implementation of socio-economic policy of the state. Proposals have been comprehensively developed to improve a number of mechanisms and tools for tax administration of cross-border transactions, fixed in the form of separate norms of tax legislation and forming a holistic conc
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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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Tan, Haibo. Zheng he yu xing su: Di fang zheng wu fu wu ji gou de yun zuo ji zhi : J shi xing zheng fu wu zhong xin de ge an kao cha : 1997-2011 = Integrating and shaping : research on the operating mechanism of local administrative organs : a case study of the administrative service center in J city : 1997-2011 / Tan Haibo zhu. She hui ke xue wen xian chu ban she, 2018.

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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 "Mechanism of tax administration"

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Wehmeier, Liz Marla. "Intergovernmental Relations in Digitalization Policy: German Tax Administration Between Centralization and Decentralization." In New Perspectives on Intergovernmental Relations. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-61790-4_9.

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AbstractDespite the high hopes associated with public sector digitalization, especially in times of crisis, it does not yet hold up to its potential. Both the negotiation and implementation of digitalization policy presents a challenge for all levels of government, requiring extensive coordination efforts. In general, there are conflicting views if more centralized or decentralized policy processes are more effective for coordination—a tension further exacerbated in the context of digitalization policy within multilevel systems, where the imperative of standardization collides with decentraliz
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Meyer-Nandi, Sathi. "Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_4.

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AbstractThe actual implementation of Policy Coherence for Sustainable Development (PCSD) in the area of international tax matters has some room for improvement undisputedly. Though civil servants agree that giving with one hand but taking with the other is inefficient and that seeking synergies between different policy areas is a good thing to do, the holistic dialogue between all relevant ministries and stakeholders is often missing. A big hurdle here is the technical subject matter, which makes a productive dialogue among different ministries and stakeholders often tricky, next to a differen
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Gashenko, Irina V., Yulia S. Zima, V. A. Stroiteleva, and N. M. Shiryaeva. "The Mechanism of Optimization of the Tax Administration System with the Help of the New Information and Communication Technologies." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75383-6_37.

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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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Tsap, Volodymyr. "ADMINISTRATION OF THE MINIMUM TAX LIABILITY FOR AGRICULTURAL PRODUCERS: PRACTICE, RESULTS, AND DIRECTIONS FOR IMPROVEMENT." In Modernisation of the Economy and Financial System: Problems, Opportunities, Prospects. Publishing House "Baltija Publishing", 2025. https://doi.org/10.30525/978-9934-26-540-2-22.

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The study systematizes and generalizes the regulatory and legal framework as well as the methodological foundations for calculating the minimum tax liability for agricultural producers, emphasizing the specific features of its application to different categories of taxpayers. The key role of administering the minimum tax liability within the structure of state tax policy and its impact on the tax burden of agricultural enterprises is identified. A detailed analysis of the practical aspects of implementing this taxation mechanism has been conducted, allowing for an assessment of its effectivene
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Varoglu, Aysel, and İzzet Ari. "Implementation of Carbon Tax and Emissions Trading System in Türkiye." In Advances in Public Policy and Administration. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-9272-7.ch004.

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The industrial revolution, which started with the invention of coal-fired steam engines, led to the intensive consumption of fossil fuels and environmental pollution all over the world. In the 1960s, the first international steps were taken to prevent environmental pollution. The main ones are the United Nations Framework Convention on Climate Change, the Kyoto Protocol, and the Paris Agreement. Building on the Paris Agreement, the European Union announced the Green Deal and prepared the carbon border adjustment mechanism in line with the objectives of the Deal. The peculiarity of this mechani
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Ekisola, Rudolf Ezeani Adejumo, and Ezeani Ezeani. "Nigeria: The Challenge of E-Commerce to Tax Laws and Administration in Nigeria." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0001.

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Abstract In 2007, Nigeria made a substantial and long-overdue review of some of its tax laws. The specific areas reviewed were the administration mechanism and system, the company income tax law, and the value-added tax regime. A lot more, however, still needs to be done. Taxation has become a hot topic for government in Nigeria because of the dwindling fortunes in oil exploration, production, and sales. Oil still accounts for about 40 percent of gross domestic product (GDP), 90 percent of exports, and 80 percent of government revenue. The Niger Delta area of the country, which is the source o
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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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Małecka-Ziembińska, Edyta. "Audyt podatkowy jako zewnętrzny mechanizm nadzorczy." In Podatki w ujęciu retrospektywnym i perspektywicznym. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2022. http://dx.doi.org/10.18559/978-83-8211-116-3/1.

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Tax audit as an external supervisory mechanism. Purpose: The purpose of the chapter is to identify, characterize and compare types of tax audit and their location in the structure of the internal tax supervision framework. In addition, the role of tax advisory companies, audit companies, tax advisers and statutory auditors in this process was highlighted. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular the Tax Ordinance, as well as the documents of the National Revenue Administration (KAS) operationalizing the shape of the Cooper
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Conference papers on the topic "Mechanism of 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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Basnukaev, Musa. "Study Of Tax Administration Mechanisms Used For Implementing Government Tax Policies." In SCTCMG 2019 - Social and Cultural Transformations in the Context of Modern Globalism. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.12.04.35.

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Uplisashvili, Guram, and Paata Kldiashvili. "Problematic Issues of Tax System Development and Tax Amnesties (Example of Georgia)." In Multidisciplinary International Scientific Conference: „Sustainable Development: Modern Trends and Challenges“. Kutaisi University, 2024. https://doi.org/10.52244/c.2024.11.34.

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Tax amnesty can be a very effective mechanism of tax policy. It is used to support economic growth, to relieve the burden of overdue debts, to legalize shadow capital. International experience confirms that the use of tax amnesties can cause some negative effects. The paper discusses the large-scale measures of tax amnesties implemented in Georgia, in the direction of writing off tax debts accumulated in previous periods. Tax amnesties, especially recurring amnesties, create an uncompetitive environment and destructive expectations among unscrupulous taxpayers. As a result, the behavior model
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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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Codrean, Violeta. "Transfer pricing – a new tax challenge for taxpayers in the Republic of Moldova." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.15.

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In recent decades, the role of transnational companies in the world economy has increased significantly, many companies being structured in such a way as to avoid taxation in the various jurisdictions in which they operate. Therefore, the transfer pricing mechanism is a tool frequently used by transnational companies to avoid high taxation in certain countries. For the Republic of Moldova, the transfer pricing mechanism represents a new challenge, both for the fiscal administration and for the private sector. That's why this paper aims to familiarize with the concept of transfer prices and the
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Costețchi, Milina. "Aspecte specifice impozitării cu tva a livrărilor de produse agricole." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.69.

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The Value Added Tax (VAT) is a comprehensive tax covering all economic phases, including production, services, distribution, and final consumer sales. The Value Added Tax (VAT) regime in Moldova significantly influences the agricultural sector, impacting its competitiveness and economic sustainability. The importance of analyzing VAT implications in agricultural deliveries stems from its direct influence on the economic viability of agricultural enterprises and the broader agricultural sector. VAT regulations directly affect production costs, market competitiveness, and profitability, thereby
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Bulgac, Corina. "Reform and modernization of the tax system of the Republic of Moldova in the context of the challenges of the digital economy." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.05.

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The digital economy, with its rapid growth, poses significant challenges to the the traditional tax systems globally, including in Moldova. As e-commerce, online services, and digital platforms expand, traditional tax frameworks, designed for activities within national borders and based on physical presence, reveal vulnerabilities. Moldova faces an urgent need to reform its tax system to address these challenges effectively. This study analyzes essential measures to modernize Moldova's fiscal framework in line with the digital economy's realities. Using an integrated approach, it examines the
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Reports on the topic "Mechanism of tax administration"

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Rukundo, Solomon. Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.010.

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It is increasingly common in many jurisdictions around the world to find an independent government office where complaints against the tax administration can be submitted. Traditional mechanisms, such as tribunals and courts, may not be effective, as these are usually very slow and costly. Many governments have developed the institution of a tax ombudsman to safeguard taxpayers’ rights and improve the overall tax system. This paper makes the case for the establishment of a tax ombudsman in Uganda. It begins with examining the concept of an ombudsman in general, and a tax ombudsman in particula
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Apeti, Ablam Estel, and Eyah Denise Edoh. Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.012.

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Digital financial services like mobile money are increasingly prevalent in developing countries as an alternative to traditional financial services. For many governments, they have become critical components of domestic revenue mobilisation, tax administration modernisation, and broader tax reform. However, making tax administration more efficient and maximising voluntary compliance is a very difficult task. The existing literature on the relationship between mobile money and tax performance in developing countries is limited, although it does show the potential of mobile money to improve tax
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Apeti, Ablam Estel, and Eyah Denise Edoh. Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.006.

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Making tax administration more efficient and maximising voluntary compliance is a very difficult task for developing countries. In this paper, we analyse the effect of mobile money payments on the quality of tax policy and administration for a large sample of countries in developing economies. We use the World Bank indicator on efficiency of revenue mobilisation as a measure of the quality of tax policy and administration and employ an entropy balancing method to show that mobile money payments improve the quality of tax systems. This result is robust to several robustness tests, including sam
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.006.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’
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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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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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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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Ongore, Mary, and Prisca Musibi. Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.032.

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Advanced pricing agreements (APAs) aim to prevent transfer pricing (TP) disputes, increase certainty, and ultimately reduce the TP risk. This is achieved through taxpayers and tax authorities agreeing in advance on the criteria for determining the arm’s length pricing of transactions. These agreements are typically valid for several years, assuming that critical assumptions remain unchanged. Interest in APAs has been steadily increasing, seemingly partly due to Action 14 of the Base Erosion and Profit Shifting (BEPS) project, which recommends the facilitation of effective dispute resolution me
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