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Journal articles on the topic 'Mutual assistance in tax collection'

Author: Grafiati

Published: 21 February 2023

Last updated: 31 July 2025

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1

García Prats, Francisco Alfredo. "Mutual Assistance in Collection of Tax Debts." Intertax 30, Issue 2 (2002): 56–76. http://dx.doi.org/10.54648/398397.

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2

Grau Ruiz, María Amparo. "Mutual Assistance for the Collection of Tax Claims." Intertax 28, Issue 6/7 (2000): 241–49. http://dx.doi.org/10.54648/268335.

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3

Knobbout, Roland R. "Mutual Tax Assistance between Canada and the Netherlands." Intertax 28, Issue 2 (2000): 82–88. http://dx.doi.org/10.54648/262073.

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This article focuses on the exchange of information for the purposes of the assessment and the collection of taxes between Canada and the Netherlands. The years 1997 and 1999 are significant in the relationship between Canada and the Netherlands: the two countries intensified the exchange of information, made an arrangement for the presence of tax officials and made it possible to ask assistance in the collection of taxes.

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4

De Troyer, Ilse. "The Tax Debtors Right of Defence in Case of Cross-Border Collection of Taxes." EC Tax Review 28, Issue 1 (2019): 18–31. http://dx.doi.org/10.54648/ecta2019003.

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In its recent Donnellan judgment (28 April 2018, C-34/17), the CJEU provides some clarification with regard to the protection of a tax debtor’s right of defence in situations of cross-border assistance for the recovery of tax claims and tax related penalties. At the same time, this decision leads to a number of new questions, in particular with regard to the correct interpretation of Article 14 of Directive 2010/24 on mutual tax recovery assistance.

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Spies, Karoline. "Influence of International Mutual Assistance on EU Tax Law." Intertax 40, Issue 10 (2012): 518–30. http://dx.doi.org/10.54648/taxi2012052.

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ECJ case law shows that the free movement of capital requires Member States to treat only those external capital movements equal to EU-internal capital movements which involve cooperative third countries. Based on this ECJ case law, Member States are trying to protect their tax revenues by making tax benefits in third-country situations conditional upon the entering into an agreement on mutual assistance by third countries. This article deals with the question whether and to which extent Member States are permitted to ask for agreements on exchange of information as well as on tax collection u

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Ivanov, Iva. "Can we talk about digital economy taxation without Improved administrative cooperation between countries?" Pravni zapisi 13, no. 2 (2022): 475–99. http://dx.doi.org/10.5937/pravzap0-41045.

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Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still uncertain whether any of them would be elected as a final solution. What these proposals show us is that in order to adopt new rules for taxation of digital economy, it is necessary to provide a functional global environment where information would be readily available and where countries would provide assistance in tax collection. However, existing mutual assistance instruments fall

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Pîrvuț, Valentin, and Alina Teodora Ciuhureanu. "Measures for Increasing the Efficiency in the Collection of the Revenues of the Consolidated General Buget." International conference KNOWLEDGE-BASED ORGANIZATION 26, no. 2 (2020): 77–81. http://dx.doi.org/10.2478/kbo-2020-0056.

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AbstractImproving the revenue collection of Romania’s Consolidated General Budget aims to increase the share of revenue in gross domestic product and can be achieved through measures aimed at tax legislation, resources allocated for this activity and institutional framework. Efficiency of revenue collection is the main objective of modernising the Tax Administration System. The process involves intervention to the collection methods. The achievement of the main objectives requires particular attention to the necessary changes in the collection methods used. Improving the revenue collection of

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8

Kodra (Doka), Blerta, and Sotiraq Dhamo. "Methods of Measuring Tax Evasion Factors." Proceedings of The International Conference on Modern Research in Management, Economics and Accounting 2, no. 1 (2025): 32–47. https://doi.org/10.33422/meaconf.v2i1.891.

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There are many academic studies about tax evasion and its determinants but according to the most accurate information, few studies have collected all the methodologies applied while measuring tax evasion factors. The purpose of this article is to identify the methods used in previous studies for measuring tax evasion factors and to analyse the methodological issues related to the measurement of tax evasion factors such as data collection and data analysis technique. To complete this purpose, in this paper a narrative review of the methodologies of the existing articles in the past 10+ years is

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Wang, Yixuan. "Research on the International Coordination Mechanism of Transfer Pricing Strategy of Multinational Enterprises under the Reconstruction of Global Value Chain." Frontiers in Business, Economics and Management 19, no. 3 (2025): 107–11. https://doi.org/10.54097/ay2fq035.

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In the context of global value chain reconstruction, multinational enterprises' business environment and strategic layout have undergone profound changes. As a key strategy for multinational enterprises to optimize their global interests, the complexity and obscurity of transfer pricing strategies are increasing, which poses significant challenges to international tax coordination. This paper analyzes the international coordination mechanisms of transfer pricing strategies for multinational enterprises within global value chain reconstruction. First, it analyzes the characteristics of global v

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Cipollini, Claudio. "Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control." Intertax 49, Issue 4 (2021): 315–32. http://dx.doi.org/10.54648/taxi2021030.

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This article aims to outline the path towards the future of transfer pricing (TP) control by exploring the new possibilities of blockchain and smart contracts and their potential impact on the international and European policy debate. After the introduction of some preliminary concepts, the first outcome is the identification of a uniform methodology for coding advance pricing agreements (APAs) into smart contracts in which conventional elements properly match with computer language components. Despite the challenges of the coding process and the issue of legal prose, the research also approac

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KUDRENKO, N.V., and S.Y. DEMIANCHUK. "Information systems and technologies in the audit." Market Relations Development in Ukraine №5(216)2019 130 (July 15, 2019): 32–38. https://doi.org/10.5281/zenodo.3335938.

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The information systems in the accounting and audit, their functions, examples of using information systems for budget institutions at different levels are considered in this work. The main precondition for the audit is the mutual interest of the enterprise in the person of its owners, the state, in the person of the respective fiscal authorities, which make taxes and fees and personally the auditor in ensuring the reality and reliability of accounting and reporting. An audit is a mandatory part of the civilized functioning of the market economy of each country. According to historical general

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12

Maeder, Sonja. "Mutual Legal Assistance in Tax Matters – A Swiss Revolution." New Journal of European Criminal Law 1, no. 1_suppl (2009): 17–23. http://dx.doi.org/10.1177/203228440901a00104.

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13

Lutfi, Khoirur Rizal, Dian Khoreanita Pratiwi, and Citraresmi Widoretno Putri. "Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)." Veteran Law Review 3, no. 2 (2020): 56. http://dx.doi.org/10.35586/velrev.v3i2.2059.

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Indonesia and Switzerland signed a Mutual Legal Assistance (MLA) Agreement in 2019. One sector that is considered to be facilitated is the handling of tax crimes (tax fraud) as part of the government's efforts to enforce tax laws, especially those that crossnational borders. This legal research is a type of normative research that will examine the implementation or implementation of international treaty provisions in a factual manner in certain legal events, namely taxation crimes.

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Watun, Salma, Suwignyo Widagdo, and Nanda Widaninggar. "Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 2 (2021): 80–99. http://dx.doi.org/10.31967/jakuma.v1i2.407.

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This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax

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15

De Troyer, Ilse. "A European Perspective on Tax Recovery in Cross-Border Situations." EC Tax Review 18, Issue 5 (2009): 211–20. http://dx.doi.org/10.54648/ecta2009029.

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The growing mobility of persons and capital leads to recovery problems for tax authorities, whose competence is limited to their national territory. Taxpayers may be resident or holding assets in another country than the State where they have tax debts. States may try to overcome these problems by unilateral measures to guarantee the payment of taxes in cross-border situations or by international recovery assistance. The first part of this article comments on the conformity of such unilateral measures with the EC Treaty. The second part focuses on some aspects of the recent Commission proposal

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van der Hel-van Dijk, E. C. J. M. "Joint Audits: Next Level in Cooperation between Germany and The Netherlands?" Intertax 43, Issue 8/9 (2015): 495–500. http://dx.doi.org/10.54648/taxi2015047.

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The international landscape in tax matters is changing rapidly. In particular the taxation of multinational companies nowadays is closely scrutinized. As a reaction tax authorities are seeking for enhanced international cooperation in tax matters. Within that context the German and Dutch tax authorities last year completed a pilot project in which they examined whether they could add a new form of cooperation – the so-called joint audit – to the existing ones. The evaluation of the pilot project provides a number of insights that are important for the further development of mutual assistance i

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17

Chacón, Gabriela Rivadeneira. "Does Ecuador Comply with International Tax Information Exchange Standards Required to Apply the Multilateral Agreement on Mutual Administrative Assistance in Tax Matters?" International Journal of Law and Public Administration 4, no. 1 (2021): 57. http://dx.doi.org/10.11114/ijlpa.v4i1.5214.

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The exchange of tax information is essential to prevent fraud and tax evasion. Accordingly, states and international organizations have developed international conventions regarding the exchange of tax information. One example is the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Some States, including Ecuador, have signed and ratified this Convention. However, it is unclear whether Ecuador currently meets almost all Convention's requirements.In this article, I investigated the Ecuadorian regulations and showed that Ecuador complies with most of the Convention’s st

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18

De Flora, Menita Giusy. "Protection of the Taxpayer in the Information Exchange Procedure." Intertax 45, Issue 6/7 (2017): 447–60. http://dx.doi.org/10.54648/taxi2017037.

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Economic globalization and the interdependence of tax authorities highlight the limits of strict national approaches to combating fraud, tax avoidance and evasion. In this context, mutual assistance between tax authorities, in search of direct information to enable the control on the fulfilment of tax obligations by taxpayers, has assumed an increasingly central role. However, the information exchanged through the different stages and tools of administrative cooperation in tax matters should be adequate regarding the various interests involved. On the one hand, those of the States to both exer

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19

Seer, Roman. "Recent Development in Exchange of Information within the EU for Tax Matters." EC Tax Review 22, Issue 2 (2013): 66–77. http://dx.doi.org/10.54648/ecta2013008.

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In a more globalized world, the need for mutual assistance between sovereign states is increasing. Therefore, the Organisation for Economic Co-operation and Development (OECD) and the EU have intensified the instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 OECD-Model and has proposed a specific Tax Information Exchange Agreement (TIEA)-Model. Both sources have been increasingly used in the bilateral treaty practice. The EU has enacted two new directives: the Directive concerning Mutual Assistance for Recovery of Claims (2010/24/EU of 16 March 2010) and th

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20

Kumacheva, Suriya Sh, and Galina A. Tomilina. "Tax Authority and Taxpayers: How Does Mutual Collecting of Information Affect the Effectiveness of Tax Control." Contributions to Game Theory and Management 15 (2022): 155–77. http://dx.doi.org/10.21638/11701/spbu31.2022.12.

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Lots of works have been devoted to the modelling of tax control. In the classic game-theoretic formulation, the subject of study is the interaction between tax authority and taxpayers. However, along with such attitude to the problem, some works allow us to study auxiliary problems related to tax collection and tax control. Two of these issues are worth mentioning. The first is the dissemination of information about future tax audits among the taxable population. The second is the gathering and analysis of information on the tendency of taxpayers to evasion. It was shown that both processes ca

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21

Daniels, A. H. M. "Council of Europe/OECD Convention on mutual administrative assistance in tax matters." Intertax 16, Issue 4 (1988): 101–11. http://dx.doi.org/10.54648/taxi1988020.

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22

Cvjetkovic, Cvjetana. "Basic legal instruments of mutual assistance in tax matters in European Union." Zbornik radova Pravnog fakulteta, Novi Sad 45, no. 1 (2011): 469–85. http://dx.doi.org/10.5937/zrpfns1101469c.

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23

Alghazali, Muhammad Syammakh Daffa, and Abdhy Walid Siagian. "Mutual Legal Assistance as an Instrument for the Eradication of Transnational Crime in the Field of Taxation." AML/CFT Journal The Journal of Anti Money Laundering and Countering the Financing of Terrorism 3, no. 1 (2024): 1–20. https://doi.org/10.59593/amlcft.2024.v3i1.66.

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The circulation of illicit money is still a concern for Indonesia in realizing equitable welfare for all people. One of the sources of illicit money circulating in Indonesia comes from tax evasion, where the source can come from within or outside the country. Tax evasion is actually inseparable from money laundering, which is a sophisticated crime that requires special treatment in its enforcement. This research tries to examine mutual legal assistance (MLA) as an instrument in law enforcement on cross-border tax evasion. This study uses normative legal research methods with a statute approach

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24

Irna Harpin Baso, Putri Maryati Ahmad, Moh Ikbal Lalusu, Aditia S Towenso, Falimu Falimu, and Fadli Sandewa. "Edukasi Dan Pendampingan Wajib Pajak Masyarakat Pedesaan." Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 1, no. 2 (2024): 50–58. http://dx.doi.org/10.62951/dinsos.v1i2.213.

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The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out serv

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25

Doktoralina, Caturida Meiwanto, Zakaria Bahari, and Sakinatul Raadiyah Abdullah. "Mobilisation of Income Zakat Payment In Indonesia." IKONOMIKA 3, no. 2 (2019): 189–204. http://dx.doi.org/10.24042/febi.v3i2.3659.

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The objectives of the study establish a conceptual framework to strengthen institutions that support the mobilisation of paying zakat and to identify the concept of the cultural factor of mutual assistance in paying zakat. This is Important because the institution of zakat has implemented the collection of zakat. Meanwhile, the culture of mutual assistance in Indonesia can be a power of zakat payment mobilisation to gain the blessings of Allah SWT. This paper presents the factors of determining mobilisation of zakat payments, e.g., are awareness, willingness to donate, confidence in collection

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26

Baker, Philip, and Philip Baker. "BEPS Action 16: The Taxpayers Right to an Effective Legal Remedy Under European Law in Cross-Border Situations." EC Tax Review 25, Issue 5/6 (2016): 335–45. http://dx.doi.org/10.54648/ecta2016033.

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This article starts from the reasonable assumption that the implementation of the base erosion and profit shifting (BEPS) project increases legal uncertainty in tax matters. The shift from the isolated and bilateral exercise of taxing jurisdiction to international tax coordination in the framework of the BEPS project is not accompanied by a corresponding global convergence in the exercise of legal remedies, which remain confined to their national boundaries. In line with their previous research, the authors address hereby the right of taxpayers to an effective legal remedy under European tax l

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Osakovsky, V. "Influence of Social Security Tax Reform on Shadow Economy: Unofficial Agreement and Conflict of Interests." Voprosy Ekonomiki, no. 5 (May 20, 2005): 89–99. http://dx.doi.org/10.32609/0042-8736-2005-5-89-99.

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Public discussion around social security tax reform is mostly concentrated on the size of possible rate cuts. At the same time, game-theoretic analysis shows that the existing mechanism of tax collection and calculation stimulates tax evasion. The stimulating effect is based on the mutual interest of employer and employee in tax minimization schemes, which results in establishing unofficial agreements between them and formation of the social norm of common tax evasion. The analysis also shows that the negative influence of the tax can be minimized by transfering the social security tax from em

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Pratama, I. Gede Aditya Adhe, and I. Dewa Nyoman Wiratmaja. "Analisis Faktor-Faktor yang Berpengaruh pada Belanja Bidang Pelaksanaan Pembangunan Desa." E-Jurnal Akuntansi 31, no. 10 (2021): 2556. http://dx.doi.org/10.24843/eja.2021.v31.i10.p12.

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This study aims to examine the effect of Village Original Income, Village Funds, Regional Tax and Levy Revenue Sharing, Village Fund Allocation, and Special Financial Assistance on Expenditures for the Implementation of Village Development. This research data was collected using the saturated sample method, the entire population which includes the financial statements of 133 villages in Tabanan Regency from 2017 to 2019 was used as a research sample, so the research sample amounted to 399. The data collection method was carried out by the documentation method, with the analytical technique use

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Aganina, R. N., and N. G. Apresova. "Principles of regulation of business activities in modern conditions." Courier of Kutafin Moscow State Law University (MSAL)) 1, no. 8 (2024): 16–25. http://dx.doi.org/10.17803/2311-5998.2024.120.8.016-025.

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The article examines and analyzes the basic principles of regulation of business activities. The characteristics of such principles as the principle of social justice, the principle of state control (supervision) and municipal control, the principle of stimulating conscientious compliance with mandatory requirements, the principle of mutual assistance and protection of interests, the principles of tax regulation of business activities are given. Attention is drawn to the need to transform the approach to maintaining fairness and balance of these principles.

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Mais, Rimi Gusliana, and Tutty Nuryati. "Value Added Tax Revenue: The Role of the Self Assessment System for Tax Audits, Tax Collection with VAT Restitution as a Moderating Variable." International Journal of Research and Innovation in Social Science VIII, no. I (2024): 159–77. http://dx.doi.org/10.47772/ijriss.2024.801013.

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This study aims to explore the effects of the self-assessment system, tax audit, and tax collection on value-added tax revenue. Specifically, we aim to investigate whether the self-assessment system and value-added tax audit impact VAT restitution at KPP Pratama Jakarta Kelapa Gading. We conducted a quantitative research study using a causality approach, utilizing multiple linear regression analysis and moderated regression analysis with the assistance of Eviews Software. Our population consists of taxable entrepreneurs at the Jakarta Kelapa Gading Pratama Tax Service Office from 2016 to 2021,

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Geringer, Stefanie. "Article: The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions." Intertax 50, Issue 3 (2022): 205–17. http://dx.doi.org/10.54648/taxi2022020.

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The European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped by the case law of the Court of Justice of the European Union (CJEU), the Member States’ domestic tax laws and, most recently, the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist). Research in academia scholarship has assessed the EU blacklist from various angles. The objective of this article is to contribute to this discussion by contextualizing the EU blacklist with the relevant CJEU case law on anti-avoidance and antiabuse provisions applied in t

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Petrenko, Anatolii. "Conventional Regulation of International Cooperation within OECD." Law Review of Kyiv University of Law, no. 2 (August 10, 2020): 477–81. http://dx.doi.org/10.36695/2219-5521.2.2020.93.

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A characteristic trend in the development of international law in the second half of the XX century and early XXI century is thesignificant expansion of the law-making function of international intergovernmental organizations, which are obtaining an increasinglyimportant role each year in resolving common issues in the political, economic, social, educational and other spheres, acting on behalfand in the interests of the states that formed them. In the system of international organizations of economic nature, an important placebelongs to the Organization for Economic Cooperation and Developmen

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33

Rina Sulistyowati, Yulis Saidah, and Dinasti Aulia Hakim. "Pelatihan Perhitungan Pajak Restoran di Kota Lamongan." Jurnal Pengabdian Masyarakat Nusantara 2, no. 1 (2020): 01–06. http://dx.doi.org/10.57214/pengabmas.v2i1.313.

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Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understa

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Rina Sulistyowati, Yulis Saidah, and Dinasti Aulia Hakim. "Pelatihan Perhitungan Pajak Restoran di Kota Lamongan." Jurnal Pengabdian Masyarakat Kesosi 3, no. 1 (2025): 44–49. https://doi.org/10.57213/abdimas.v3i1.188.

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Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understa

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Smagulova, Тomiris Sailauovna. "TYPES OF TAX BEHAVIOR AND THEIR DISTINCTIVE FEATURES AS A CRITERION FOR THE ADMISSIBILITY OF THE APPLICATION OF THE MUTUAL AGREEMENT PROCEDURE IN THE FRAMEWORK OF TAX CONVENTIONS." Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan 80, no. 1 (2025): 292–302. https://doi.org/10.52026/2788-5291_2025_80_1_292.

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In the article the author examines the types of tax behavior and their peculiarities as the main criterion of admissibility of application of international legal mechanisms of settlement of international tax disputes, in particular, the Mutual Agreement Procedure. The Mutual Agreement Procedure (MAP) is a key inter-agency administrative procedure provided for in all tax treaties (conventions) on the avoidance of double taxation (DTA). Before initiating a MAP or applying other provisions of a DTA, the competent authorities must determine what type of tax behavior has occurred in a particular le

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Letete, Puseletso. "Developments In Exchange Of Information In Tax Matters Within SADC: A Move Towards Tackling Tax Fraud In Southern Africa." International Business & Economics Research Journal (IBER) 17, no. 2 (2018): 9–20. http://dx.doi.org/10.19030/iber.v17i2.10143.

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In recent years around the world, it is apparent that the need for mutual assistance between states is increasing and gaining support. The Organisation for Economic Cooperation and Development (OECD) has been in the lead of this effort. This approach has also been prevalent in Africa, particularly in the Southern African Development Community (SADC) which is viewed in the context of strengthening economic integration and cooperation in the region. Recently, there has been extensive commitment by many jurisdictions around the world to eradicate problems to the exchange of information in tax mat

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Kolo, Adriana, Sarlince Sandy Mauk, and Handrianus Mentu. "INTERNATIONAL PRACTICE ASSISTANCE AT REGIONAL REVENUE DEPARTMENT OF TTU DISTRICT BY STUDENTS OF THE UNIVERSITY OF TIMOR UNIVERSITY DEVELOPMENT AND ECONOMIC MANAGEMENT STUDY PROGRAM." Jurnal Umum Pengabdian Masyarakat 2, no. 2 (2023): 48–53. http://dx.doi.org/10.58290/jupemas.v2i2.122.

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This community service is carried out by assisting apprenticeship practices at the Regional Revenue Service Office of North Central Timor Regency. With the aim of providing opportunities for students to apply theory and knowledge during lectures to practical realities in the world of work. The method used is the Field Work Practice at the TTU Regional Revenue Service Office. Assistance is carried out by 4 students with an effective period of 50 working days. As for the results of this internship work practice, apprentices can learn directly about the use of local tax applications, attend PAD e

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Tedja, Adrian Adhitana, Vincent Arta Wijaya, and Jevelyn Lidyawati. "Automatic Exchange of Information on Indonesia Jurisdiction in order to Control Business Opportunities." Notaire 2, no. 2 (2019): 143. http://dx.doi.org/10.20473/ntr.v2i2.13174.

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The Automatic Exchange of Information (AEOI) is a product of common reporting standard as a result of Indonesia's ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The convention purpose is to prevent transnational tax evasion and money laudry, with the existence of an automatic exchange of information system through out members of the convention can enact and enforce its laws. The main problems concerning an autamated system is the jurisdiction regarding the enacting state, as well as bank secrecy laws in ratifying countries. With banks are compromised to reve

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Kessy, Kessy. "Electronic Payment and Revenue Collection in Local Government Authorities in Tanzania: Evidence from Kinondoni Municipality." Tanzanian Economic Review 9, no. 2 (2019): 89–106. http://dx.doi.org/10.56279/ter.v9i2.47.

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This paper examines the role of e-payment on revenue collection in Kinondoni Municipal, Dar es Salaam, Tanzania. A semi-structured questionnaire was distributed to revenue collectors and administrators using simple random sampling procedure; obtaining a total of 77 respondents. Data were analysed using descriptive statistics and linear regression. The findings revealed that most of the respondents admitted that e-payment influences revenue collection by enabling the Municipal increase tax compliance. It was further revealed that e-payment can provide additional competitive edge in monitoring r

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Setyaningsih, Eka Dyah, and Mugi Harsono. "Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (2021): 51–55. http://dx.doi.org/10.31294/moneter.v8i1.9882.

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Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research

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David, Opiili, and Kosgei Margaret. "Tax Collection Strategies and Compliance of Residential Rental Income Earners in Kasarani Sub-County, Kenya." International Journal of Current Aspects in Finance, Banking and Accounting 5, no. 2 (2023): 1–20. http://dx.doi.org/10.35942/d5kmjw37.

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Financial freedom is one of the goals economies dream to achieve in both developed and developing nations through taxation. However, non-compliance according to previous literature hindered tax authorities from achieving the set tax collection targets. Drop in National Residential rental income tax collection was reported in the year 2020 by Organization for Economic Cooperation and Development in Kenya. Similarly, the Country’s tax authority data revealed reduction in tax collection for Kasarani Sub County in the year 2020/2021. The key objective of this research was to investigate influence

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Cipollini, Claudio. "DAC8 and Extraterritoriality: How to Enforce Compliance for non-EU Operators." EC Tax Review 33, Issue 1 (2024): 19–32. http://dx.doi.org/10.54648/ecta2024003.

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Directive on Administrative Cooperation (DAC8) extends its scope to non-EU operators to improve the effectiveness of the exchange of information on crypto-asset transactions. Nonetheless, it is still for the Member States to determine the nature and size of the penalties for non-compliance and address their extraterritorial enforcement. Starting from this assumption, the present article aims to explore what penalties the Member States can adopt against non-compliant operators based in third countries. Furthermore, this study focuses on the multilateral, bilateral, and unilateral instruments fo

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Azzuhra, Fazila, Teuku Haflisyah, and Siti Rahmah. "IMPLEMENTING MUTUAL LEGAL ASSISTANCE (MLA) IN MONEY LAUNDERING: A CASE OF PT. CIPTA GRAHA NUSANTARA." Student Journal of International Law 4, no. 2 (2024): 174–85. https://doi.org/10.24815/sjil.v4i2.28975.

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This article clarifies the laws and regulations governing the implementation of mutual cooperation in cases of money laundering linked to corruption. It specifically examines the application of MLA in the context of PT Cipta Graha Nusantara. Using a normative legal research methodology, this study analyzes international treaties and domestic legislation, focusing on their application within the judicial process. Data collection involved document analysis of relevant domestic and foreign regulations. The findings indicate that Indonesia and Switzerland have ratified a mutual assistance agreemen

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Ageev, Stanislav S. "International and Supranational Means of Protection of Taxpayers` Rights within the Framework of Automatic Exchange of Information on Financial Accounts: Experience of the European Union." Taxes 1 (February 18, 2021): 30–35. http://dx.doi.org/10.18572/1999-4796-2021-1-30-35.

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In this article the problem of protection of taxpayers’ rights in the context of automatic exchange of financial account information is studied. This problem is a particular case of a wider problem inherent to tax law in general — the problem of finding a balance between private and public interest. The author researches this problem on the example of the European Union since in the EU taxpayers have not only international but supranational remedies as well. On the international level the provisions of tax treaties, the EU Charter of fundamental rights and the European convention on human righ

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Pustovalov, Evgenii Vladimirovich. "Tax information acquired from foreign jurisdictions in the practice of arbitration courts of the Russian Federation." Налоги и налогообложение, no. 4 (April 2020): 17–29. http://dx.doi.org/10.7256/2454-065x.2020.4.33289.

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The subject of this research is the established in arbitration courts of the Russian Federation practice of implementation of provision of Multilateral Convention on Mutual Administrative Assistance in Tax Matters and provisions of the agreements on the avoidance of dual taxation, related to cooperation of fiscal authorities in the form of exchanging tax information. In particular, the author examines the questions of the period of validity of the provisions of international acts; forms information transfer; compliance with the requirements on legalization and apostiling of transferred documen

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Rahmawati, Yunaita, and Arik Dwijayanto. "Pendampingan Perpajakan Bagi Pelaku UMKM Berbasis Syariah Melalui Edukasi Video Digital." Jurnal Ilmiah Ekonomi Islam 8, no. 1 (2022): 545. http://dx.doi.org/10.29040/jiei.v8i1.4253.

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The Directorate General of Taxes routinely carries out various outreach activities like education and several government non-structural institutions that provide tax assistance for sharia-based Micro, Small, and Medium Enterprises (UMKM). This education and assistance are carried out by understanding the basic concepts of taxation, rights, and obligations for sharia-based UMKM owners. This education and assistance utilize the sophistication of information technology, one of which is through video and the use of applications. The purpose of this research is to find out how education and tax ass

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Bohodirovna, Abdusattarova Dildora. "TAX MANAGEMENT POLICIES OF INTERNATIONAL COMPANIES OF THE UZBEKISTAN." International Journal Of Management And Economics Fundamental 03, no. 04 (2023): 19–23. http://dx.doi.org/10.37547/ijmef/volume03issue04-03.

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Ensuring the necessary level of collection of taxes and other mandatory payments in the Republic of Uzbekistan, organizing the activities of large taxpayers, implementing tax administration of taxpayers and mutual cooperation on fulfilling tax obligations special attention is being paid to the fundamental improvement of service and technical service. In the Address of the President of the Republic of Uzbekistan Sh.M. Mirziyoyev to the Oliy Majlis on December 28, 2018, "One should be interested in paying taxes on time, not evading them." The new version of the Tax Code should encourage honest a

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Azka Maulana, Diva Armaita Sary, Diva Yonala Choirun Nisya’, et al. "Manakah Antara Pajak dan Zakat yang Lebih Efektif dalam Pengentasan Kemiskinan Menurut Mahasiswa Baru FEB UB." SANTRI : Jurnal Ekonomi dan Keuangan Islam 1, no. 6 (2023): 01–13. http://dx.doi.org/10.61132/santri.v1i6.84.

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Poverty is a long-standing problem across countries. Various kinds of efforts to alleviate poverty have been carried out by the government, of course with huge amounts of spending. The collection of funds to the society for social assistance financing can only be done through taxes and zakat. Research on the differences between tax and zakat has been widely conducted, so research on students' views on tax and zakat is needed to find out students' understanding of tax and zakat. This study used descriptive quantitative methods using data collection methods through questionnaire surveys. The res

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Az, Nike Aulia Firdiani, and Khy'sh Nusri Leapatra Chamalinda. "OPTIMALISASI PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN DI MASA PANDEMI COVID-19." JURNAL AKUNTANSI 11, no. 2 (2022): 192–204. http://dx.doi.org/10.37932/ja.v11i2.650.

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Penelitian ini bertujuan menganalisis peran relawan pajak dalam pelaporan SPT Tahunan di masa pandemi Covid-19. Dalam penelitian ini menggunakan metode kualitatif, paradigma interpretive dengan pendekatan studi kasus. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Uji validitas data menggunakan teknik triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa peran relawan pajak adalah memberikan pendampingan atau asistensi pada wajib pajak orang pribadi yang menggunakan formulir SPT 1770S dan 1770SS melalui e-filing. Peran relawan pajak dioptimalkan se

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Grau Ruiz, María Amparo. "Convention on mutual administrative assistance in tax matters and Community rules: how to improve their interaction?" EC Tax Review 15, Issue 4 (2006): 196–202. http://dx.doi.org/10.54648/ecta2006037.

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