Relevant bibliographies by topics / Subjects of the tax administration

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

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

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

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

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Ripol-Saragosi, Lyudmila, and Ekaterina Gomeleva. "Application of digital tools to enhance tax administration processes." SHS Web of Conferences 106 (2021): 01024. http://dx.doi.org/10.1051/shsconf/202110601024.

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The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administ
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Soldatkin, S. N., and K. N. Shishkina. "FINANCIAL ASPECTS OF TRANSPORT TAX ADMINISTRATION." Vestnik of Khabarovsk State University of Economics and Law, no. 1(111) (March 17, 2023): 69–75. http://dx.doi.org/10.38161/2618-9526-2023-1-069-075.

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The financial aspects of tax administration remain highly relevant, as tax revenues form the basis of the territories' budgets. The article assesses the importance of revenues from the payment of transport tax for the consolidated budgets of the regions, including the budgets of the subjects of the Russian Federation. For a number of subjects of the Russian Federation, the size of the loss of income from the provision of tax benefits and the formation of arrears has been estimated. The opinion on the activation of the regulatory function of the transport tax is substantiated.
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Dremov, D. S. "Subjects of public administration in the sphere of taxation." Uzhhorod National University Herald. Series: Law 3, no. 86 (2025): 299–305. https://doi.org/10.24144/2307-3322.2024.86.3.45.

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The article presents a study of subjects of public administration in the field of taxation. The author’s aim is to analyse and clarify the legal status of these entities, their tasks and functions. The author identifies problematic issues in the field of taxation related to administration, including the distribution of powers between different subjects of public administration, their interaction with taxpayers, and gaps in legal regulation. The author emphasises the relevance of the tax system under martial law. It is noted that the effectiveness of the tax system largely depends on the effici
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Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

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The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud
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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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Ihnatišinová, Denisa. "Digitalization of tax administration communication under the effect of global megatrends of the digital age." SHS Web of Conferences 92 (2021): 02022. http://dx.doi.org/10.1051/shsconf/20219202022.

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Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement
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KOSTIĆ, RADAN, and MILAN MIHAJLOVIĆ. "TAX GAP AS A CONSEQUENCE OF UNPAID TAX LI-ABILITIES." Kultura polisa, no. 45 (July 3, 2021): 375–85. http://dx.doi.org/10.51738/kpolisa2021.18.2r.5.04.

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Tax evasion and grey economy are present in all countries. It’s es-timated that grey economy in developed EU countries is at around 10-15% of GDP, while it amounts to over 30% of GDP in Serbia. Therefore the subject of this paper is determining basic goals of Serbia’s tax policy, i.e. combating grey economy that complicates efficient resource allocation and slows down economic development, because economic subjects that are prone to tax evasion represent disloyal competi-tion to economic subjects that do business legally. In order to fight tax evasion, or-ganization and work of tax administrat
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Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.

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In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax
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Belova, S. N. "Tax competition in the administration of budget revenues as a factor in stimulating economic rivalry between business entities." Russian competition law and economy, no. 4 (August 20, 2021): 36–43. http://dx.doi.org/10.47361/2542-0259-2020-4-24-36-43.

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The article examines the Institute of tax competition in the field of administration of budget revenues of the budget system of the Russian Federation. The issues of the essence, types and main goals of tax competition in the field of administration of tax and non-tax revenues at the regional level are considered. According to the author, the main goal of maintaining tax competition in the field of budget revenue administration is to improve the quality of financial management in the subjects of the Russian Federation, including in the provision of public services using digital technologies. A
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OVIECHKINA, O.A., I.A. HNATENKO, and N.S. KLYMENCHUKOVA. "«Hidden» problems of tax management of enterprises as institutional microeconomic subjects." Market Relations Development in Ukraine №5(252)2022 124 (September 26, 2022): 101–9. https://doi.org/10.5281/zenodo.7113068.

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The subject of the study is the theoretical and practical aspects of determining the essence and institutional–economic mechanisms of opportunistic tax behavior of domestic enterprises, the reasons for the formation of systemic opportunism in the distributive–redistributive sphere of industrial–economic relations. The aim of the research is to determine the relationships of interdependence between the goals of tax management of institutional subjects (states – enterprises) and their choice of appropriate models of tax behavior. Work results. As a result of writing the a
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Dissertations / Theses on the topic "Subjects of the tax administration"

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Štefánková, Stanislava. "Komparace procesní úpravy správy daní v České republice a Slovenské republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224511.

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The diploma thesis focuses on tax administration in the Czech Republic and in Slovakia. It deals with the comparison of procedural law of tax administration, compares the principles enshrined in the relevant laws and marginally deals with the principles of good administration. It also compares chosen taxes obligations, which the taxpayer has to comply with towards tax authorities. The thesis also contains recommended solutions for simulated problem situations.
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Slámová, Ivana. "Uplatňování DPH veřejnoprávními subjekty - obcemi." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205722.

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This diploma thesis deals with questions on value added tax of municipalities. In the first chapter is defined the term public body. The second chapter describes the most important provisions of the VAT Code, focusing on specificities of municipalities. This chapter also describes the main characteristics of the proposed solutions which are analysed in the Copenhagen Economics study. The practical part is focused on concrete examples of application of the VAT Code and analyses impact of the selected change on the tax liability of municipality.
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Brattlöf, Linus, and Ida Mbenga. "The Relationship Between Corporate Taxation And R&D Investments : A quantitative study of R&D expenditure in U.S. firms when subjected to reductions in corporate taxation." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52772.

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Corporate taxation is a very politicized topic, and policymakers have different perspectives on what level of corporate tax rate yields the optimal outcome for research and innovation activity. The argument is divided where one side believes that corporate taxation and R&D activity has a negative relationship, which implies that a decrease in corporate taxation yields a better outcome for firms’ R&D activity. Whilst the other side believes that there exists a positive relationship, implying that the prevailing strategy is to increase corporate taxes to further encourage R&D activit
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Saruc, Naci Tolga. "The determinants of tax evasion : experiments with Turkish subjects." Thesis, University of Leicester, 2001. http://hdl.handle.net/2381/30137.

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This thesis explores the results of a series of tax experiments that were undertaken with various groups of people in Turkey in 1998. The experiments are described and their resulting data reported, following which conclusions and implications are reviewed.;In total 268 individuals successfully completed the experiments. The objective of the experiments was to gather information with which to test the effect of certain variables upon (i) the decision to evade income taxes and (ii) the amount of income tax to evade both in absolute terms and as a proportion of income.;Our results indicate a ver
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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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Skalická, Hana. "Harmonizace zdaňování korporací v EU." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-233705.

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After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly impo
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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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

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

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Books on the topic "Subjects of the tax administration"

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Istorii︠a︡ torhivli, podatkiv ta myta (13th 2019 Dnipro, Ukraine). Istorii︠a︡ torhivli, podatkiv ta myta: XIII miz︠h︡narodna naukova konferent︠s︡ii︠a︡, 24-25 z︠h︡ovtni︠a︡ 2019 r., Dnipro : tezy dopovideĭ. Instytut istoriï Ukraïny, 2019.

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Sidorova, Elena, and Diana Boboshko. Taxes and taxation: a practical course. 3rd ed. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2118065.

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The textbook implements a practice-oriented approach to the educational process. In addition to tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks. It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, fee payers and tax agents as subjects of tax legal relations; government agencies involved in tax legal relations; tax accounting and reporting in tax inspections; tax administration; the system of customs payments in the Russian Federation; state du
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Sidorova, Elena, and Diana Boboshko. Taxes and taxation: a workshop. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1216379.

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The textbook implements a practice-oriented approach to the educational process. In addition to the tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks.
 It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, tax payers and tax agents as subjects of tax legal relations; state bodies involved in tax legal relations; accounting and reporting on taxes in tax inspections; tax administration; the system of customs payments in the Russian Federation;
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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.
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Abate, Misrak Tesfaye. Ethiopian tax administration. s.n.], 2011.

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United States. Congress. House. Committee on Ways and Means. Miscellaneous reconciliation issues proposed by the administration and various House committees relating to tax treatment of Overseas Private Investment Corporation, exclusions for certain overseas allowances received by Defense Department personnel, nonrecognition of capital gains for divestments of property subject to federal ethics requirements, and petroleum tax for oil spill liability trust fund: For consideration by the Committee on Ways and Means. Joint Committee on Taxation, 1989.

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United States. Congress. House. Committee on Ways and Means. Description of miscellaneous reconciliation proposals by the administration and various House committees relating to tax treatment of Overseas Private Investment Corporation, exclusions for certain overseas allowances received by Defense Department personnel, nonrecognition of capital gains for divestments of property subject to federal ethics requirements, and petroleum tax for oil spill liability trust fund: For markup consideration by the Committee on Ways and Means on June 29, 1989. Joint Committee on Taxation, 1989.

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

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Neckář, Jan. "Zvláštní způsoby zdanění a inkaso veřejných rozpočtů u daně z přidané hodnoty." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-2.

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In addition to the standard method of taxation, the Value Added Tax Act regulates two specific methods introduced in order to reduce VAT fraud – the regime of transferred tax liability (reverse charge) and the so-called special method of securing of the tax. In the following text, the specifics of the value added tax administration depending on the statutory (or voluntarily chosen) method of taxation and the related effects on the collection of public budgets will be pointed out. An integral part is pointing out the effects of the chosen method of taxation on tax subjects, either on the part o
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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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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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Cruz, Sérgio Ravara, and Nina Santos Damas. "Fat Tax." In Advances in Public Policy and Administration. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-3908-4.ch005.

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The objectives of this study are to analyze whether the fat tax stimulates a reduction in the consumption of taxed products and to assess whether the fat tax has led to an improvement in the population's health. The main conclusion of the study was that there was an increase in consumption of goods subject to the tax between 2016 and 2023. It also showed that the health of the Portuguese population in general has not improved with the implementation of the tax. The contributions of this article have made it possible to deepen our knowledge of fat tax consumption in the Portuguese population, a
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Canyaş, Oytun. "Taxation Problem of Copyright Income Obtained From Intellectual Products Created by Artificial Intelligence in Turkish Tax Law." In Advances in Public Policy and Administration. IGI Global, 2025. https://doi.org/10.4018/979-8-3693-8704-7.ch002.

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Intellectual products created by artificial intelligence have caused some difficult problems in various branches of law. One of these problems is whether the income obtained from the transfer or granting of the right to use these products can be taxed or not. While there are some suggestions in the doctrine for the taxation of these incomes within the current system, some states have tried to create new taxes on this issue. In terms of Turkish tax law, there is no need to create a new tax in order to tax the income obtained from the intellectual products created by artificial intelligence. Alt
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Lucas, Carlos, Sérgio Ravara Cruz, and Cecília Rendeiro Carmo. "Trends and Perspectives on Tax Benefits Research." In Advances in Public Policy and Administration. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-3908-4.ch017.

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Reducing taxation is a relevant and cross-cutting issue in society, at the level of governments, companies and citizens. There are currently a large number of scientific publications on this subject. The aim of this study is to present a mapping of scientific production on the subject of tax benefits, which will make it possible to understand the evolution and trends of research in this area. A bibliometric analysis was carried out using the Bibliometrix tool, based on the documents available on the Scopus and Web of Science platforms. The results show that the greatest growth in research on t
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Duke, J. Richard. "United States: E-Commerce Tax Administration and Compliance." In Global E-Business Law & Taxation. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0025.

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Abstract Electronic commerce (e-commerce) presents unique tax problems under the U.S. Internal Revenue Code (I.R.C.) but traditional tax laws can be applied to e-commerce transactions in most cases. Tax issues, as well as tax compliance issues, include Some form of verifiable digital identification (ID) must be presented when the identity of a party to a transaction is required. One ID system uses trusted intermediaries to issue verified digital IDs. The intermediary identifies the identity of the person seeking the digital ID, and, once verified, the digital ID is issued in a form that can be
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Vlková, Gabriela. "Důkazní břemeno daňového subjektu při uplatňování daňového odpočtu na výzkum a vývoj." In Správa daní: Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023. Univerzita Karlova, Právnická fakulta, 2024. http://dx.doi.org/10.14712/9788076300361.16.

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The basic principle which governs the taking of evidence within the tax proceeding is the obligation of the tax subject to prove the facts that the tax subject claimed or should have claimed in its tax filings. Act no. 280/2009 Coll., Tax Code, sets out in more detail conditions and rules for the taking of evidence either for the tax subject and also for the tax administrator. The object of this article is deeper analysis of the scope and limits of the burden of proof of the tax payer, especially when applying the tax credit for research and development activities in accordance with Sec. 34(4)
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Borrego, Ana Clara, Cidalia Mota Lopes, and Carlos Manuel Ferreira. "The Perception of Tax Complexity Within Local Authorities' VAT Framework." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3731-1.ch018.

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The relevance of the impact of tax complexity on tax noncompliance justifies the study of tax complexity in the scope of several taxpayers, including local authorities. This chapter analyses the case of the value added tax (VAT), a typical example where the misuse of exemptions and no subjections imply the no payment of taxes by citizens. Therefore, this chapter tries to assess, qualitatively and quantitatively, the levels of tax complexity perceived in local authorities' administrations through the amount of binding tax information those organizations request. The results suggest a high degre
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Conference papers on the topic "Subjects of the tax administration"

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

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

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

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Harumová, Anna. "Economic Damage to the State Due to Unpaid Taxes and Levies." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.140-151.

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In my contribution, I focused on issues that are directly related to tax fraud, tax evasion and tax avoidance. The area can be described as an abuse of the tax system, which in its opinion is a real reflection of the behaviours of tax subjects in a specific tax practice. As a result of this procedure, the tax revenues of public budgets are reduced, as the collection of taxes decreases from year to year compared to the estimates of the tax administration in most EU Member States. Tax evasion due to fraudulent practices causes economic damage to individual states.
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Bollas Araya, Helena María. "Application of gamification activities and use of infographics in subjects of the accounting-tax area." In IN-RED 2022: VIII Congreso de Innovación Educativa y Docencia en Red. Editorial Universitat Politècnica de València, 2022. http://dx.doi.org/10.4995/inred2022.2022.15810.

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Traditional teaching is complemented by other methodologies that promote more active student participation. Gamification in classrooms has spread in recent years. This work is an exploratory study about students' perception regarding the use of gamification and infographics in the teaching-learning process of subjects in the accounting-tax area of the Degree in Business Administration and Management. To this end, the students who participated in the different gamification activities suggested and used the infographic material answered a questionnaire. The results show that most students percei
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Luan, Jing. "A Comparative Study on Replacing Business Tax with Value-added Tax of Domestic and Foreign Telecommunication Industry." In International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/jahp-16.2016.29.

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Huang, Yan. "Design of the Elements of Real Estate Tax on Possession from Real Estate Tax in the UK." In 3rd International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economic Subjects (JAHP 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/jahp-18.2018.31.

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Božić, Vanda, and Suzana Dimić. "Poreski obveznik u ulozi korisnika poreskih usluga kao prevencija poreskog kriminaliteta." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.595b.

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Tax collection provides funds for the optimal functioning of the social order. Because taxation reduces disposable income, taxpayers often resort to various forms of tax evasion. Modern tendencies in the development of public administration influenced by the idea of New Public Management influence the modification of the traditional relationship between tax authorities and taxpayers. Instead of a subordinate subject of the tax relationship, the taxpayer becomes a user of tax services. Changing the role of the taxpayer, by developing a modern tax system in the direction of cooperation between t
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Luo, Min. "Exploration and Analysis on Development of China's Individual Income Tax." In International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/jahp-16.2016.16.

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Liu, Mingyue. "Research on Reasonable Tax Avoidance of Small and Medium-sized Enterprises." In International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/jahp-16.2016.21.

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Reports on the topic "Subjects of the tax administration"

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Joshi, Anuradha, Jalia Kangave, and Vanessa van den Boogaard. Engendering Taxation: a Research and Policy Agenda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.017.

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Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might affect women in lower-income countries is important at the current time, when governments are looking for new ways to increase domestic revenue – particularly through expanding the tax base. Given that women have historically represented only a small part of the formal workforce in these contexts, a shift towards indirect taxes and taxing the informal economy are likely to have
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Bokasola, Yannick, Eddy Junior Ngwakoyo, Gayatri Sahgal, and Vanessa van den Boogaard. Informality, Tax, and Markets in Kinshasa: Everyday Realities and Resistance. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.033.

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This paper explores the everyday realities of taxation in Kinshasa’s markets, which play a crucial role in revenue generation and sustaining the livelihoods of the local population. Understanding market taxation in this context is critical given the plurality of state and non-state institutions and actors which govern markets and engage in revenue extraction. The study draws on qualitative data collected from eight formal, informal, and customary markets in Kinshasa. The research documents the experiences of market vendors, their perceptions of taxation, and how these perceptions shape interac
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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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Kangave, Jalia, Ronald Waiswa, and Nathan Sebaggala. Are Women More Tax Compliant than Men? How Would We Know? Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.006.

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Most research on tax compliance, including research on gender differences in compliance, is based on one of two problematic sources of data. One is surveys enquiring about attitudes and beliefs about taxpaying, or actual taxpaying behaviour. The other is experiments in which people who may or may not have experience of paying different types of taxes are asked to act out roles as taxpayers in hypothetical situations. Much more accurate and reliable research is possible with access to ‘tax administrative data’, i.e. the records maintained by tax collection organisations. With tax administrative
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Barnett, John, Katherine Bullock, and Edward Troup. The administration of a net wealth tax. CAGE, 2020. http://dx.doi.org/10.47445/111.

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Hendershott, Patric, and David Ling. The Administration Tax Reform Proposal and Housing. National Bureau of Economic Research, 1985. http://dx.doi.org/10.3386/w1740.

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Masud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.050.

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There has recently been an expansion in the use of digital financial services and digital IDs by tax authorities. However, the extent to which such technologies are being adopted and data from them used strategically to improve tax administration has been little explored, especially as regards subnational tax administrations. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs by state internal revenue services (SIRSs) in Nigeria. It analyses whether IT adoption correlates with tax performance among these authorities. It highlights
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Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.031.

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Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue servi
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