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Journal articles on the topic 'State tax service'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Tsiutsiak, Andriy, Ihor Tsiutsiak, and Vladyslav Tsiutsiak. "Digitalization of the tax system: current state, problems and prospects." Galic'kij ekonomičnij visnik 83, no. 4 (2023): 48–55. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.04.048.

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The article explores the issue of digitalization of the tax system in Ukraine. The functioning of automated information systems in tax calculations is disclosed, as well as the taxpayers’ interaction with the State Tax Service in the electronic environment is highlighted. The key challenges of digitalization of the tax system are noted, and the need to make use of the latest information technologies to improve the interaction between taxpayers and state financial control bodies is determined. The features and procedures of the subsystem of the Information and Telecommunication System of the St

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NOSOVSKYI, А.А. "Analysis of the tax on withdrawn capital from the economic point of view and its impact on the service sector." Market Relations Development in Ukraine №2(213)2019 134 (March 29, 2019): 33–38. https://doi.org/10.5281/zenodo.2615898.

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Subject of research is the analysis of corporate tax on the economic point of view and its impact on the service sector. The purpose of writing an article is to analyze the tax on the withdrawn capital, its difference with the tax on profit. To analyze the essence of the tax on the withdrawn capital. Evaluate the advantages and disadvantages, the impact on business of Ukraine and the state as a whole. Methodology of the work – economic analysis and comparison of capital tax on foreign experience in order to identify its impact on the service sector, business, and the state as a whole. Th

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3

Stephen, J. Lusch. "State Taxation of Cloud Computing." Santa Clara High Technology Law Journal 29, no. 2 (2013): 369–411. https://doi.org/10.5281/zenodo.7667291.

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As the digital environment in which we live continues to change at speeds that were unfathomable two decades ago, archaic state tax systems have struggled to keep pace. Cloud computing is the latest innovation to introduce considerable complexity into the state and local tax system. Cloud computing is prevalent in many aspects of the user experience with companies such as Apple, Amazon, and Google now providing their traditional services via a cloud component. With three primary service models and countless transactional forms, cloud computing is difficult to fit into most current tax systems.

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Sutantio, R. Alamsyah, Oryza Ardhiarisca, Rahma Rina Wijanti, et al. "Analisis Kepuasan Pengguna Layanan Tax Center Politeknik Negeri Jember." Owner 8, no. 4 (2024): 4316–26. http://dx.doi.org/10.33395/owner.v8i4.2501.

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This research activity aims to conduct an analysis of service user satisfaction for Jember State Polytechnic Tax Center service users. It is hoped that the results of this research can provide suggestions for improving Tax Center services in the future. Respondents in this research were users of the Jember State Polytechnic Tax Center service. The number of respondents was determined using the Slovin equation so that the respondents in this study were 56 respondents. This research data was obtained by distributing questionnaires. The data obtained was analyzed for data quality through testing

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Niyas., A. "Goods and Services Tax – GST." RESEARCH REVIEW International Journal of Multidisciplinary 4, no. 1 (2019): 73–76. https://doi.org/10.5281/zenodo.2537160.

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Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and services precisely on the amount of value addition achieved. It seeks to eliminate inefficiencies in the tax system that result in ‗tax on tax‘, known as cascading of taxes. GST is a destination-based tax on consumption, as per which the state‘s share of taxes on inter-state commerce goes to the one that is home to the final consumer, rather than to the exporting state. GST has two equal components of central and state GST. France was the first country to implement the GST in 1954, a

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Tatenko, Nazar, Karina Nazarova, Tetiana Kopotiienko, Roman Ovcharyk, Valerii Rozdobudko, and Natalia Novikova. "TAXATION AUDIT, TAX CONTROL AND DUE DILIGENCE OF LARGE ENTERPRISES: STATE, TRENDS, DETERMINANTS OF DEVELOPMENT." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 141–54. https://doi.org/10.55643/fcaptp.2.61.2025.4629.

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The article is to substantiate the essence, divergences and determinants of the evolution of taxation audit, tax control and tax due diligence of large enterprises, and to develop proposals for their improvement. There was distinguished the essence of the concepts of "taxation audit" as a service provided by an audit firm, and the concept of "tax audit" as a form of tax control by the State Tax Service of Ukraine (STSU). A definition of a tax audit of a large taxpayer is proposed. It was determined that tax due diligence includes a study of the taxation system of an enterprise, assessment of s

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Olumoh, Yusuf Alabi. "Tax Policy and Tax Compliance in Nigeria: Evidenced from Kwara State." POLAC International Journal of Econs & Mgt Science (PIJEMS) 11, no. 1 (2024): 34–43. https://doi.org/10.5281/zenodo.15098692.

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Over the years, many states in Nigeria have faced persistent challenges of low tax compliance, despite the presence of established tax policies and enforcement mechanisms. Inefficiencies in taxpayer services and ineffective policy implementation have contributed to widespread non-compliance, raising concerns about the adequacy of current tax administration practices. In light of these challenges, this research endeavor seeks to investigate the impact of the execution of tax policies on tax compliance within the jurisdiction of Kwara State. A quantitative survey research methodology was employe

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Царёва, О., and Г. Джоробекова. "FISCALIZATION OF TAX PROCEDURES: DEVELOPMENT TRENDS IN MODERN CONDITIONS." Vestnik Bishkek state university af. K. Karasaev 1, no. 59 (2022): 18–22. http://dx.doi.org/10.35254/bhu/2022.59.18.

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The article considers the activities carried out by the State Tax Service as part of the implementation of the National Development Strategy of the Kyrgyz Republic for 2018-2040. Within the framework of which the main priorities for the development of our state are strictly defined. In particular, much attention is paid to the informatization of services and society as a whole, including the tax system. The tax service is faced with the task of reducing the level of the shadow economy. Another important factor is effective tax administration. In order to make it possible to solve these problem

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Oganesyan, T. L., D. V. Tsyganok, and M. K. Novakovets. "STATE CIVIL SERVICE IN THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 74–77. http://dx.doi.org/10.31775/2305-3100-2018-3-74-77.

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The article examines some aspects of the state civil service. State civil service in the tax authorities of the Russian Federation as a form of the state civil service has its own peculiarities, conditioned by the specifics of public relations that are formed in the tax sphere. The specifics of the state service of tax authorities is that it is a type of federal state civil service, but it applies features regulated by the Tax Code, regulatory legal acts of tax authorities, as well as the Russian Ministry of Finance. The authors found that for those who want to participate in the competition a

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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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HALADU, ALHASSAN, ABDULMALIK YUSUF, MUSTAPHA ABDULLAHI, and SAGIR LAWAL. "SUSTAINABLE REVENUE GENERATION BY KANO STATE INTERNAL REVENUE SERVICE." International Journal of Social Sciences and Management Review 07, no. 06 (2024): 355–66. https://doi.org/10.37602/ijssmr.2024.7614.

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Sustainable revenue generation entails the procedures, principles and strategies implemented by tax authorities not only to achieve effective tax planning and maximization of government revenue but to also focus on active revenue by building a strong administrative pillar which future tax administrators could use to foster revenue generation. This paper’s aim is to determine whether any effective and efficient relationship exists between the administration of internally generated revenue and its sustainability by the Kano State Internal Revenue Service (KSIRS). About three hundred (300) questi

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Dewi, Ni Putu Anggun Kencana, and I. Ketut Jati. "Penerapan Tax Amnesty, Pelayanan Perpajakan, Sanksi Perpajakan, dan Penerimaan Pajak." E-Jurnal Akuntansi 34, no. 3 (2024): 731. http://dx.doi.org/10.24843/eja.2024.v34.i03.p13.

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Taxes are contributions to the state with the function of funding development and government spending. The research was conducted with the aim of explaining the effect of implementing Tax Amnesty, Tax Services, and Tax Sanctions at the East Denpasar Pratama Tax Service Office. The technique used in data collection is Purposive Sampling by means of research samples using all Individual and Corporate Taxpayers provided they have participated in the Tax Amnesty program at KPP Pratama East Denpasar. The Multiple Linear Regression Analysis Method was used in hypothesis testing with the results that

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Ardhiarisca, Oryza, Rahma Rina Wijayanti, and Nur Faizin. "Pelatihan Tata Kelola Administrasi Tax Center Politeknik Negeri Jember." Journal of Community Development 4, no. 3 (2024): 205–12. http://dx.doi.org/10.47134/comdev.v4i3.178.

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Administration is a source that can be used to obtain data or information. The Jember State Polytechnic Tax Center should carry out administration well in order to provide the best service. One of the administrations that must be carried out by the Polije Tax Center is to administer customer data that is present at the Tax Center. Providing services to customers can take the form of consultations on filling out Annual Tax Returns (SPT) and tax consultations. Information on the number of customers can be an indicator of tax compliance, especially for Jember State Polytechnic employees. Apart fr

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Bassey, Idorenyin Eyibio, Emmanuel Okon Emenyi, Sunday A. Okpo, and Dorathy C. Akpan. "Religiosity and Tax Compliance in Akwa Ibom State." European Journal of Accounting, Auditing and Finance Research 12, no. 4 (2024): 81–108. http://dx.doi.org/10.37745/ejaafr.2013/vol12n481108.

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This study examined the relationship between religiosity and tax compliance in Akwa Ibom State. This was achieved through the following specific objectives: to evaluate the relationship between Islamic religion and tax compliance in Akwa Ibom State; to ascertain how the Christianity religion relates to tax compliance in Akwa Ibom State and to determine how the Traditional religion affect tax compliance in Akwa Ibom State. The study used descriptive survey research design with 92 sample size. Data were collected through the use of questionnaires and furthermore, Cronbach Alpha were adopted to t

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C.O., Olaoye, Opefolu F.O., and Yunus A.B. "Electronic Taxation and Revenue Generation in Ekiti State." African Journal of Accounting and Financial Research 6, no. 4 (2023): 46–69. http://dx.doi.org/10.52589/ajafr-ttmwqdma.

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This study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position, as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the

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Afifah, Linda Alfiatus, and Susanti Susanti. "PENGARUH KUALITAS PELAYANAN, E-SYSTEM PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPUASAN WAJIB PAJAK." JURNAL AKUNTANSI UNIVERSITAS JEMBER 18, no. 2 (2021): 87. http://dx.doi.org/10.19184/jauj.v18i2.19577.

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Taxes are the main source of state revenue, tax revenues are collected from the people and for the benefit of the people. The Directorate General of Taxes has made various efforts to increase tax revenue through services provided to taxpayers. This study aims to analyze the effect of service quality, taxation esystem, and tax socialization on taxpayer satisfaction at the West Sidoarjo Primary Tax Service Office. This type of research is quantitative research. The sampling technique in this study was calculated based on accidental sampling technique with a sample size of 40 respondents. The res

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Olumoh, Yusuf Alabi. "Tax Administration Practices and Compliance: Evidence from Kwara State, Nigeria." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 4 (2024): 17–30. http://dx.doi.org/10.33003/fujafr-2024.v2i4.111.17-30.

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This study examines tax administration practices and their impact on tax compliance in Kwara State, Nigeria. Employing a cross-sectional quantitative survey design, the research utilized stratified random sampling to select 641 stakeholders from the Kwara State Internal Revenue Service (KWIRS). Data collection was conducted via questionnaires, with analysis performed using Partial Least Squares Structural Equation Modeling. The results reveal that both tax enforcement strategies and taxpayer services have significant positive effects on compliance. These findings underscore the importance of r

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Suak, Meilivia M. G. "EFFECT OF TAX AMNESTY POLICY, KNOWLEDGE OF TAXATION AND SERVICES OF TAX AUTHORITIES ON TAXPAYERS COMPLIANCE: EMPIRICAL STUDY ON SATURN SERVICE OFFICE PAJAK PRATAMA TAX YEAR 2012-2016." ACCOUNTABILITY 8, no. 2 (2019): 60. http://dx.doi.org/10.32400/ja.24756.8.2.2019.60-65.

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Tax has an important role in the source of state revenue, because the largest income of the State comes from the tax sector. The importance of tax compliance ( tax compliance ) in increasing tax receipts and/or tax ratio has encouraged the conduct of research on the determinants or factors that affect compliance. tax is the policy of tax amnesty, knowledge of taxation, and service of tax authorities. This study aims to analyze the effect of tax amnesty policy , knowledge of taxation, and tax authorities services on taxpayer compliance, empirical studies at the Pratama Tax Office Manado Tax Yea

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Olaoye, Clement Olatunji, Stephen Ayodeji Ogunleye, and Festus Taiwo Solanke. "Tax audit and tax productivity in Lagos state, Nigeria." Asian Journal of Accounting Research 3, no. 2 (2018): 202–10. http://dx.doi.org/10.1108/ajar-08-2018-0028.

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Purpose The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state. Design/methodology/approach The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Fe

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Ridwan, Muhammad, and Nadya Anggara Putri. "Analisis Kualitas Pelayanan Fiskus Dalam Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pelayanan Pajak Pratama Majalaya)." Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah 6, no. 3 (2024): 208–28. https://doi.org/10.15575/jbpd.v6i3.44206.

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Taxes are the main source of state revenue used to finance various development programs and public services. The success of tax collection is highly dependent on taxpayer compliance, both individuals and business entities. One of the factors that influence taxpayer compliance is the quality of service provided by tax authorities or tax officers at the tax office. This study aims to analyze the effect of the quality of fiscal services at the Majalaya Primary Tax Service Office (KPP) on individual taxpayer compliance in reporting Annual Tax Returns (SPT). Several previous studies have shown that

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Dr., Shivaleela Salimath. "Goods and Service Tax." International Journal of Advance and Applied Research 4, no. 17 (2023): 58–64. https://doi.org/10.5281/zenodo.7936606.

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Goods and Services Tax (GST) is a successor to VAT used in India on the supply of goods and services. GST is a digitalized form of VAT, where  we can  track the goods & services. Both VAT and GST have the same taxation slabs. It is a comprehensive, multistage, destination based tax comprehensive,  because it has subsumed almost all the indirect taxes except a few state taxes. Multi-staged  as it is, the GST is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other tha

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Krylov, D. V. "CONCEPT AND SYSTEM OF METHODS OF PUBLIC-SERVICE ACTIVITY ON THE IMPLEMENTATION OF STATE TAX POLICY." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 76–79. http://dx.doi.org/10.15421/391998.

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The purpose of the article is to highlight the concepts and definitions of methods of public service activity in the implementation of state tax policy. Through the study of numerous theoretical sources, the definition of “methods of public service activities for the implementation of state tax policy” is defined. The peculiarities of the system of types of methods of public service activities for the implementation of the state tax policy are revealed, as well as the selection of the latter based on their own scientific concept. It is emphasized that the modern science today has no unanimity

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Wahyuni, Indah, and Hari Setiyawati. "Individual Taxpayers’ Compliance Moderated By Taxpayers’ Awareness." International Journal of Social Science and Business 7, no. 3 (2023): 502–10. http://dx.doi.org/10.23887/ijssb.v7i3.48716.

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Taxes are fundamental for the running the government because tax revenue is the largest source of state revenue, raching 80% and the directoral general of taxes continue to the government as a provider of public services needed by the community must be responsible and continue to strive to provide the best service for the sake of improving public services. On the other hand, community satisfaction is a measure of the success of public services provided by public service providers. This study aims to measure the quality of tax authorities' services and tax sanctions on taxpayer compliance and a

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S, Nagalingam. "GST and Economic Growth." Shanlax International Journal of Commerce 6, S1 (2018): 17–21. https://doi.org/10.5281/zenodo.2529642.

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Goods and Services Tax (GST) is a comprehensive tax levy on manufacture, sale  and consumption of goods and services at a national level. One of the biggest taxation reforms in India the (GST) is all set to integrate State economies and boost overall growth. Currently, companies and businesses pay lot of indirect taxes such as VAT, service tax, sales tax,  rtainment tax, octroi and luxury tax. Once GST is implemented, all these taxes would cease to exist. There would be only one tax, that too at the national level, monitored by the central government. GST is also different in th

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Yasid, Muhammad, and Hang Bun. "TINJAUAN YURIDIS TERHADAP PAJAK PENGHASILAN ATAS USAHA JASA KONSTRUKSI." JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana 2, no. 1 (2020): 89. http://dx.doi.org/10.46930/jurnalrectum.v2i1.759.

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Taxes are a very important source of state revenue for administering government and implementing national development. So that the Government places taxation obligations as one of the manifestations of state obligations which are a means of financing the state in national development in order to achieve the goals of the State. This research uses a normative method, which is to analyze problems and research through an approach in statutory regulations and also from books, papers, laws and other references. The construction service business is a tax object subject to final Income Tax (PPh) of Ar

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M, Kalpana. "An overview on goods & service tax." Journal of Management and Science 7, no. 2 (2017): 263–71. http://dx.doi.org/10.26524/jms.2017.36.

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Tax on sale or purchase of goods within a State as per Entry List II of SeventhSchedule of the Constitution is a State subject, and accordingly, VAT was been introduced bythe concerned States, in place of turnover taxes. The introduction of VAT ensured that creditof taxes paid on the inputs were available to a tax payer while discharging his output taxliability. This helped in minimizing cascading of taxes at the State level and in increasingcompliance because of the in-built mechanism of transfer of input tax credit. VAT led to asimplification of taxes at the State level

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Petrenko, H., and A. Buravska. "Aplication of tax residence signs by The State Tax Service of Ukraine." Uzhhorod National University Herald. Series: Law, no. 70 (June 18, 2022): 335–39. http://dx.doi.org/10.24144/2307-3322.2022.70.53.

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The article is devoted to the study of the issue of application of tax residency signs by the State Tax Service of Ukraine. The relevance of this issue is due to the ambiguity of approaches to the application of such signs to the definition, confirmation or deprivation of the status of a tax resident of Ukraine and further application of the mechanism of taxation of such a person. Incorrect determination of the residency may become an obstacle on the way of Ukraine joining the Single Standard for Automatic Exchange of Tax Information, as well as result in the increase of the number of law suit

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S, ARULRAJ, and KADIRVELU S. "Pros and cons of gst." Journal of Management and Science 7, no. 2 (2017): 208–13. http://dx.doi.org/10.26524/jms.2017.26.

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India is currently going through major reforms in its overall economic sectors.GST is one such kind of great reform. GST is unified indirect tax across the country on the Goods and Services. In the earlier system of Indirect Tax, the tax is levied at each stage separately by the Central Government and State Government at different rates, on the full value of goods as well as the services. But in this GST system, tax will be levied only the value added at each stage. So the government states that this GST is ―one India one Tax‖.This paper focuses on the concept, the benefits which the country w

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Kozachenko, Yu P., and A. E. Beketov. "ESTABLISHMENT OF STATE TAX SERVICE IN HISTORICAL CONTEXT." States and Regions. Series: Public Administration, no. 4 (2023): 4–9. http://dx.doi.org/10.32782/1813-3401.2023.4.1.

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Adesemowo, Modupeola Morenike, Olajide Samuel Dada, and Folajimi Festus Adegbie. "TAX ADMINISTRATION AND VOLUNTARY COMPLIANCE: A STUDY OF SELECTED STATE INTERNAL REVENUE SERVICE IN SOUTH-WEST NIGERIA." Caleb International Journal of Development Studies 05, no. 02 (2022): 7–25. http://dx.doi.org/10.26772/cijds-2022-05-02-01.

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This study examined the effect of tax administration and voluntary compliance of selected State Internal Revenue Service in Nigeria. The field survey research method was adopted for the study. Primary data obtained through the administration of structured questionnaire were used to test the hypotheses using regression analysis. The population of the study consisted of 4499 members of staff in tax revenue offices in South-west Nigeria. Three hundred and eighty-seven copies of questionnaires were administered while 382 (98.7%) were retrieved. The findings of the study revealed that tax administr

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Матвейчук, Л. О. "State tax service modernization in the context of electronic taxation regime development." PUBLIC ADMINISTRATION ASPECTS 4, no. 1-2 (2016): 81–91. http://dx.doi.org/10.15421/1516010.

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Developed the process of modernization of the tax service of the country in the sphere of electronic taxation. Exposed and analyzed phased modernization and process of development of automation of tax administration, information and informational infrastructure development of the tax service. Described information system of the body: creation, present state and direction of development. Proved the necessity of innovation and information technologies in the activities of the tax service to improve the efficiency and the formation of a new model of taxation governance.

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Musagaliev, Ajiniyaz Jumagulovich, Muxammadi Ibragimovich Almardanov, Demirkaya Harun, and Rafael Ciloci. "Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits." Partners Universal International Innovation Journal (PUIIJ) 02, no. 01 (2024): 76–83. https://doi.org/10.5281/zenodo.10643514.

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In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.

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REZA, ZAHID. "Goods and Service Impact on Indian Economy." INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 05 (2025): 1–9. https://doi.org/10.55041/ijsrem48750.

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The Goods and Services Tax (GST) is regarded as The biggest reform in India indirect taxation. It functions as a unified tax regarding the availability of goods and services and adheres to a destination-based approach. GST has taken the place of several previous taxes, including VAT, Octroi, Entry Tax, Central Excise Duty, and Service Tax. Its primary goal is to integrate state-level economies and contribute to the overall expansion of the nation's economic sector. Introducing GST in a diverse nation like India was a significant challenge. It demanded effective cooperation between the central

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Nada, Junitha Henuk, and Putu Sudana I. "Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance." World Journal of Advanced Research and Reviews 21, no. 2 (2024): 725–32. https://doi.org/10.5281/zenodo.14003585.

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Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations. This research focuses on analyzing the compliance of Taxable Entrepreneurs in fulfilling their Value Added Tax (VAT) obligations. This research was conducted at 8 (eight) Tax Service Offices in Bali Province. The sample in this study amounted to 100 Taxable Entrepreneurs using purposive propo

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Sahara, Lia Ira, Rijal Arslan, Khuzaeni Khuzaeni, and Rananda Septanta. "Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan pajak, dan Kesadaran Perpajakan terhadap Motivasi Membayar Pajak Wajib Pajak Orang Pribadi." PRODUKTIF: Jurnal Kepegawaian dan Organisasi 4, no. 1 (2025): 52–61. https://doi.org/10.37481/jko.v4i1.175.

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The motivation of individual taxpayers to fulfill their tax obligations remains a crucial issue in enhancing state revenue. This study investigates the influence of tax knowledge, service quality, and tax awareness on the motivation of individual taxpayers to pay taxes. Understanding these factors is essential for developing effective tax compliance strategies. Employing a causal-comparative design with a quantitative approach, the study targeted individual taxpayers as its population. Data were collected using a questionnaire and selected through incidental sampling. Analytical methods includ

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David, P. "Aspects of the value added tax within the self assessment system and the extended guarantees for the provision of services in the countries of the European Union." Agricultural Economics (Zemědělská ekonomika) 55, No. 7 (2009): 335–46. http://dx.doi.org/10.17221/590-agricecon.

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The rules of the European Union suppose the value added tax as the only general excise tax. The need for harmonization of this tax in the existing EU member states is obvious, but the results in this field are not entirely convincing. Also the provision of services is a problematic field among others in the implementation of value added tax. It is essential to examine the issue of the value added tax, in this case, both the possibilities of the use of the self assessment system of the value added tax by the recipient of the service compared to the accounting of service including the value adde

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Tikhonova, A. V. "Development of a State Tax Risk Management System." Issues of Risk Analysis 17, no. 6 (2020): 62–75. http://dx.doi.org/10.32686/1812-5220-2020-17-6-62-75.

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The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific metho

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Revankar, Prof Shilpa. "GST and its Influence on Hospitality." Journal of Corporate Finance Management and Banking System, no. 26 (November 19, 2022): 24–28. http://dx.doi.org/10.55529/jcfmbs.26.24.28.

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A comprehensive, multi-stage, destination-based tax on goods and services called the "Goods and Services Tax" will be imposed on every value addition. GST is recovered from the final consumer. All sorts of Indirect taxes like Excise duty, Service Tax, Octroi, Entry Tax, Entertainment Tax, Luxury Tax are merged under GST except a few taxes such as Basic customs duty, anti-dumping duty, safeguard duty, property tax, stamp duty and so on. The GST system went into effect in India on July 1st, 2017, with the slogan "one nation, one tax." and which will see its effects on different economic sectors.

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Voronin, Vladislav V. "JUDICIAL PRACTICE ON THE ADOPTION OF DECISION ON CONFORMITY OF VALUE ADDED TAXPAYER TO THE CRITERIA OF THE TAXPAYER’S RISK BY THE STATE TAX SERVICE BODIES OF UKRAINE." Bulletin of Alfred Nobel University Series "Law" 2, no. 3 (2021): 96–101. http://dx.doi.org/10.32342/2709-6408-2021-2-3-11.

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The article is devoted to the analysis of judicial practice on the recognition by the State Tax Service bodies of Ukraine (hereinafter - the State Tax Service of Ukraine) of the competence of the value added taxpayers to the risk criteria of taxpayers. This article analyzes the grounds for making decisions on compliance of value added taxpayers with the taxpayer’s risk criterion, analyzes such taxpayer risk criteria, provides analysis of decisions of the Supreme Court of Ukraine and lower courts concerning disputes on recognition of taxpayers’ compliance with risk criteria, the validity and le

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Oladele, Rotimi, Foluso Olugbenga Aribaba, Abdul-Lateef Olamide Ahmodu, Saliu Adeshina Yusuff, and Muyiwa Alade. "Tax Enforcement Tools and Tax Compliance in Ondo State, Nigeria." Academic Journal of Interdisciplinary Studies 8, no. 2 (2019): 27–38. http://dx.doi.org/10.2478/ajis-2019-0013.

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Abstract This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service and State Board of Internal Revenue Service within the state. The Taro Yamane formula and judgment sampling technique were used to arrive at the sampled respondents. Outcome of Ordinary Least Square regression analysis showed regression coeffici

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C, Chittibabu, and Arun Kumar B. C. "A Study on Awareness and Perception of Consumers towards GST with Special Reference to Restaurants in Bengaluru City." International Journal for Research in Applied Science and Engineering Technology 10, no. 8 (2022): 945–53. http://dx.doi.org/10.22214/ijraset.2022.46303.

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Abstract: In India different kind of indirect taxes applied on goods and services by central and state government like Sales tax, VAT, Service tax, excise duty, entry tax etc., In the year 2017 Goods and Services Tax (GST) implemented all over the country with an intention of one nation, one tax and one market. The GST subsumed all the indirect taxes including taxes levied in restaurants like service tax, VAT etc. Taxes levied on services is a major contributor to government revenue. GST implementation has made an impact on consumers who pay taxes on services provided by restaurants. The objec

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Modupeola Morenike, Adesemowo, Celestina Ekene Chukwudi, and Wasiu Olaide Bello. "Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria." PERSPEKTIF 13, no. 1 (2024): 189–99. http://dx.doi.org/10.31289/perspektif.v13i1.10724.

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This study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured questionnaire was used and the hypotheses were tested using regression analysis. The population of the study consisted of 4499 members of staff in the tax revenue office in South-West Nigeria. Three hundred and eighty-seven copies of questionnaires were administered while 382 (98.7%) were retrieved. The findings of the study revealed that the tax

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Hanziuk, Svitlana, and Yelyzaveta Budnik. "DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF UKRAINE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(9) (December 26, 2024): 104–10. https://doi.org/10.31319/2709-2879.2024iss2(9).319078pp104-110.

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In the article examines the importance of introducing modern digital technologies into the tax system of Ukraine during the war for its adaptation to current challenges and development in the post-war period. The use of such innovations makes it possible to make life easier for taxpayers, reduce corruption and increase the efficiency of tax authorities. The key advantages of digitalization, which directly affect the quality of tax administration, are considered. The introduction of the latest technologies allows to automate the collection, processing and analysis of tax data, to improve the pr

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Budiana, Kelik, Sucherly Sucherly, Nandan Lima Krisna, and Diana Sari. "Analyzing The Relationship Between Target Market, Information Technology Resources and Digital Marketing In Achieving Non-Tax State Revenue Targets." Greenation International Journal of Economics and Accounting 1, no. 3 (2023): 346–52. https://doi.org/10.38035/gijea.v1i3.86.

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Non-tax state revenue is one of three state revenue sources. The other two sources are taxes and grants. Some examples of non-tax revenue sources include fees for passports, revenue from the forest resource rent provision, and administrative fines. Non-tax state revenue during 2013-2021 is fluctuating around 250-450 trillion rupiahs. Other situations, such as government institutions' inability to meet the target and a limited market for government services, also contribute to non-tax state revenue instability. This condition will create difficulties in predicting state revenue in the future. B

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R., Karthika, and I. Parvinbanu Dr. "THE IMPACT OF GST ON IMPORT AND EXPORT." International Journal of Multidisciplinary Research and Modern Education 4, no. 1 (2018): 96–99. https://doi.org/10.5281/zenodo.1215188.

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The introduction of Goods and Services Tax (GST) is a very significant step in the field of indirect tax reforms in India. In the pre GST regime, there was multiplicity of indirect taxes. The central excise duty and service tax was levied by the Central Government, while VAT and Entry Tax was levied by the State Government. Moreover, there was cascading effect of taxes, i.e. tax on tax, at various stages as credit of taxes levied by one government was not available against payment of taxes levied by the other. It is encouraging that when GST was introduced in New Zealand in 1987, it’s re

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TSORIONOV, V. V. "ADMINISTRATION OF TAX BENEFITS BY THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION." Law Gazette of the Kuban State University 16, no. 3 (2024): 29–35. http://dx.doi.org/10.31429/20785836-16-3-29-35.

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Tax authorities act as the main conductors of the fiscal function of the modern state. Realizing their powers, they contribute to the economic and social development of public and legal entities, prevent, detect and suppress tax offenses, as well as participate in ensuring the balance of public and private interests, including in the process of administration of various tax benefits.The purpose of the study is to determine the content of the powers of the Federal Tax Service of Russia and its territorial subdivisions in the administration of tax benefits at the current stage of development of

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LAGODIIENKO, Natalia, and Larysa SKLIAR. "PLANNING IN THE TAX ADMINISTRATION SYSTEM." Ukrainian Journal of Applied Economics 6, no. 1 (2021): 261–68. http://dx.doi.org/10.36887/2415-8453-2021-1-31.

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Introduction. The article considers the state of planning in the system of tax administration at the macro level, substantiation of the need for its improvement. Tax planning is an integral part of the tax and budget process in developed countries, on the basis of which the necessary political, financial and socio-economic decisions are made. The relevance of the chosen research topic is determined by the fact that for effective administration a mandatory component is planning, which is currently absent in the administration system. The presence or absence of current tax planning in Ukraine ma

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Mr., Sachin Jadhav, and Kishor Nikam Dr. "Goods And Service Tax and Its Impact on Information Technology." International Journal of Advance and Applied Research S6, no. 22 (2025): 1284–88. https://doi.org/10.5281/zenodo.15543243.

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<em>Goods and Service Tax (GST) is a comprehensive tax levy on manufacture, sale and consumption of goods and service at a national level under which no distinction is made between goods and services for paying of tax. It is mostly substitute all indirect taxes levied on goods and services by the Central and State governments in India. It was implemented from 1st July 2017 onwards. One of the main objective of Goods & Service Tax (GST) would be to eliminate the doubly taxation i.e. cascading effects of taxes on production and distribution cost of goods and services. Integration of various

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Pratiwi Putri, Kartika, Meita Chandra Devi, and Dodi Tisna Amijaya. "KNOWLWEDGE OF TAXATION AND FISCUS SERVICE ON TAXPAYERS COMPLIANCE." Dinasti International Journal of Economics, Finance & Accounting 1, no. 1 (2020): 8–20. http://dx.doi.org/10.38035/dijefa.v1i1.200.

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Achievement of Indonesia's tax income is faced with various obstacles so that it has not been able to meet the desired target. Compliance of taxpayers is an important factor for sources of state income to reach the state budget. The purpose this research is to determine wether there is a significant influence on knowledge of taxation and fiscus service against taxpayer compliance. This research uses a descriptive survey method involving 100 respondents of taxpayers through a questionnaire at Bandung tax office. The measured variable data included knowledge of taxation and fiscus services and c

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Ashirboev, Yodgorbek Marsbek ogli, and Umid Eshkovat ogli Shoydaliev. "IMPROVE ACCOUNTABILITY AND TAX CONTROL FOR COMMITTING TAX OFFENCES." Thematics Journal of Business Management 5, no. 1 (2022): 88–95. https://doi.org/10.5281/zenodo.6524941.

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<strong>Abstract: </strong>This scientific article reflects the reform of tax administration, further improvement of the activities of the state tax service and the formation of a "digital economy" with increasing efficiency and development, as well as accelerating the implementation of international norms and standards in this area. tax control.

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