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Relevant bibliographies by topics / Tax administration and procedure Taxation

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Academic literature on the topic 'Tax administration and procedure Taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

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Journal articles on the topic "Tax administration and procedure Taxation"

1

AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.

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Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.

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2

Taufik, Kurniawan. "Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity." E3S Web of Conferences 73 (2018): 10022. http://dx.doi.org/10.1051/e3sconf/20187310022.

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The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.

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3

PATYTSKA, Khrystyna. "LAND TAX IN THE SYSTEM OF PROPERTY TAXATION: SPECIFICS ADMINISTRATION IN UKRAINE AND EU COUNTRIES." WORLD OF FINANCE, no. 4(57) (2018): 86–98. http://dx.doi.org/10.35774/sf2018.04.086.

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Introduction. Problems of local budgeting in Ukraine, lack of financial resources of local authorities and instability of their revenue have been quite topical and still unsolved. Like most countries that emerged from the former Soviet Union, Ukraine has faced very substantial difficulties in maintaining economic growth while at the same time organizing an effective local government and fiscal structure and administration. An important aspect of this task has been to establish clearly defined property rights, including those in land, in order to facilitate market activities while also providing an appropriate fiscal base for local government. Purposes. The article is devoted to the problem of the formation of local authorities’ financial resources, local taxes and dues being their main source including land tax, to the process of formation of land taxation as well as to the definition of its role in the system of functioning of local authorities and state on the whole. The paper contains a comprehensive analysis of land taxation system, and shows its role and place in the state’s economic system. Proceeding from the analysis of the existing practice of land tax levying the author proves the necessity to reform land taxation, improve the mechanisms of levying land tax to insure full and timely income of land tax to local budgets. Results. Nature and structure of land taxation mechanism were proved and approaches concerning it construction in Ukraine were developed. Based on the realized analysis principal trends of collecting land tax in Ukraine were clarified, main factors which have the effect on forming of land taxation mechanism in our state were determined, problem aspects in land taxation which require improvement were emphasized. The mechanism of land tax application in foreign countries was investigated, main directions of land taxation processes optimization in Ukraine were proposed. It is proposed the improving the procedure for administering land tax in terms of conducting normative monetary valuation of land. Conclusions. It was proposed to improve the land tax in the area of its administration and the establishment of tax rates. The author has suggestions and proposals regarding legislation improvement in the sphere of legal regulation of land valuation in Ukraine.

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Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation." Slovo of the National School of Judges of Ukraine, no. 4(33) (March 15, 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.

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The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration in the Internal revenue code of Ukraine relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation. The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled. Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.

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Gulac, Оlena, Volodymyr Vysotskyi, and Iuliia Iarmolenko. "PUBLIC ADMINISTRATION IN THE FIELD OF TAXATION OF THE AGRICULTURAL SECTOR OF UKRAINE." Social & Legal Studios 12, no. 2 (June 30, 2021): 64–71. http://dx.doi.org/10.32518/2617-4162-2021-2-64-71.

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The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden is indicated. It is noted that tax administration in the domestic agricultural sector of the economy is extremely important and requires the development of a system of effective regulators and optimization mechanisms by the state. At the same time, the direction of such state support should concern first of all small agricultural enterprises and the provision of an appropriate investment and innovation platform for the development of the domestic agricultural sector. It is concluded that the current public administration priorities in the field of taxation of the agricultural sector of Ukraine's economy should be the formed state position, aimed primarily at implementing: simplified, but at the same time, fair and transparent taxation procedure; taking into account the specifics and features of domestic agricultural business depending on the natural and territorial components; ensuring the need to update the active part of the material and technical base, taking into account the relevant tax regulation of agricultural production (development of a simplified tax mechanism).

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

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Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.

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Wijaya, Yudi Yasmin, A’an Efendi, Fanny Tanuwijaya, and Nilna Aliyan Hamida. "Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review." Lentera Hukum 7, no. 1 (April 6, 2020): 85. http://dx.doi.org/10.19184/ejlh.v7i1.11759.

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Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, generally due to the reason for tax avoidance. Tax avoidance is fundamentally people's awareness of economic democracy. In Indonesia, the current discussion refers to the Tax Procedure Act, specifically regulates the obligation of the taxpayer, but limiting the rights of taxpayers. It becomes a crucial problem of transparency as part of social rights. Although the activities indicate, democracy practice but other critical challenges affect its implementation. The state, as a people's forum, has an unrealized purpose and has the potential national disintegration. The potential of disintegration forms transparency in the taxation system. Transparency in the tax management can provide accountability between the government and citizens to maintain the effectiveness of tax administration. Using transparency in the taxation system is an excellent solution for a democratic economy. By using doctrinal research, tax transparency has aspects of being balanced to realize the welfare of the country. Balancing the features of the taxation system requires the right transmission to achieve the country's purpose for people's welfare. Keywords: Transparency, Tax Avoidance, Tax Law.

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Wijaya, Yudi Yasmin, A’an Efendi, Fanny Tanuwijaya, and Nilna Aliyan Hamida. "Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review." Lentera Hukum 7, no. 1 (April 6, 2020): 85. http://dx.doi.org/10.19184/ejlh.v7i1.11759.

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Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, generally due to the reason for tax avoidance. Tax avoidance is fundamentally people's awareness of economic democracy. In Indonesia, the current discussion refers to the Tax Procedure Act, specifically regulates the obligation of the taxpayer, but limiting the rights of taxpayers. It becomes a crucial problem of transparency as part of social rights. Although the activities indicate, democracy practice but other critical challenges affect its implementation. The state, as a people's forum, has an unrealized purpose and has the potential national disintegration. The potential of disintegration forms transparency in the taxation system. Transparency in the tax management can provide accountability between the government and citizens to maintain the effectiveness of tax administration. Using transparency in the taxation system is an excellent solution for a democratic economy. By using doctrinal research, tax transparency has aspects of being balanced to realize the welfare of the country. Balancing the features of the taxation system requires the right transmission to achieve the country's purpose for people's welfare. Keywords: Transparency, Tax Avoidance, Tax Law.

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Kiryanova, Nadezda Nikolaevna. "Taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure: problems of theory and practice." Налоги и налогообложение, no. 3 (March 2020): 34–43. http://dx.doi.org/10.7256/2454-065x.2020.3.32940.

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This article examines the problem of taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure. The author analyzes the problem of outlining the definition of income in tax law, considering the established law enforcement practice on the topic, as well theoretical approaches towards definition of this concept. The need is substantiated for legislative consolidation of the term of economic profit for the purpose of adherence to the principle of certainty of taxation of the incomes of private entities and formation of the universal law enforcement practice in settlement of tax disputes. In the course of this research, the author used a number of formal-logical methods: analysis, synthesis, induction and deduction. Based on the conducted study, it is suggested to form a position at the legislative level, according to which the expenses reimbursed by arbitration administrator in the of bankruptcy procedure are not defined as income according to the norms of tax legislation. The article describes the possibility for optimization of tax administration, related to computation and discharge of taxes by arbitration administrators as the subjects of professional activity.

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Nepochtenko, O., P. Bechko, S. Ptashnyk, and J. Nagornaya. "Fairness of taxation in modern economic theory." Collected Works of Uman National University of Horticulture 2, no. 97 (December 28, 2020): 7–21. http://dx.doi.org/10.31395/2415-8240-2020-97-2-7-21.

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The article deals with the basic principles of the taxation system ˗ the principle of the efficiency of taxation. Tax simplification (the principle of efficiency) is a principle according to which any tax system strives to develop, since it helps to reduce tax evasion and, accordingly, increases the administrative efficiency of taxation. The financial policy of the state, in modern conditions, is mainly based on a clear system of financial levers and incentives, among which the main ones are taxes, fees, other obligatory payments of business entities, households, individuals, and other categories of payers to the budget and trust funds. The formation and functioning of an effective tax system, throughout the entire period of its existence, remains at the heart of the research of scientists and practitioners. For the functioning of the modern tax system, the issues of fairness of taxation in modern economic theory remain relevant, it is an important component of building an optimal tax system. They require a more detailed study of the issue of the very process of development of taxation and a theoretical substantiation of the mechanism of formation of the tax system. Summing up the above, it can be noted that the principle of efficiency today, as a rule, is not used either in theory or in practice. We can observe some of the ideas of this principle in the principles of economy, fairness, economic feasibility, and the like. But it should also be noted that the essence expressed in these principles does not quite correspond to the primary ideas of the principle of tax efficiency, expresses the priority of the taxpayer's rights. Efficiency of administration assumes that the procedure of tax collection should be as simple as possible for payers of taxes, fees and other obligatory payments. Taxes should be designed in such a way that while giving income to the state, they do not negatively affect the economy and society. Taxation should be convenient for the taxpayer; taxes should be collected in the cheapest way. It should also be noted the issue of the effectiveness of tax law, largely determined by the flexibility of the tax policy of the state. This is expressed in the change of already established legal norms, if they do not correspond to the socio-economic conditions of their application.

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Dissertations / Theses on the topic "Tax administration and procedure Taxation"

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Varcan, Nezih. "Türkiyeʼde vergi politikalarının oluşumu Cumhuriyet dönemi /." Eskişehir [Turkey] : Anadolu Üniversitesi Basımevi, 1987. http://books.google.com/books?id=h2UwAAAAMAAJ.

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Fourie, Catherine. "Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12426.

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The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative literature review research method was used. The study commenced with a review of the local and international literature on tax compliance and the fairness and efficacy of penalties. This was followed by a study of the stated objectives of the Fiscus in respect of the strategy and approach to maintaining and improving taxpayer compliance and an analysis of the penalty regime of the Act. A comparative analysis was then performed of the relevant taxing legislation of five countries, which were chosen using a purposeful sample selected from the major trading partners of the Republic and countries with a similar tax framework. Following this, a review was performed of a cross section of the most recent tax related court cases in South Africa in order to assess the extent, consistency and fairness of the application of the penalty provisions. The study then concluded with an integrated assessment of the fairness and efficacy of the penalty provisions in light of the research conducted, and highlighted areas where the legislation appears to meet this objective, followed by recommendations for amendments in respect of policy and implementation. Finally recommendations were made for areas of further research which might improve the validity of the conclusions with respect to the stated objectives of the present research and to inform policy formulation.

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Gumbo, Wadzanai Charisma. "The taxation of the “sharing economy” in South Africa." Thesis, Rhodes University, 2019. http://hdl.handle.net/10962/64045.

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The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.

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Siame, Chilengwe George. "Broadening the tax base: a case for the informal real estate sector in Zambia." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003852.

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The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.

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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.

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This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.

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Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.

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Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.

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Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.

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Bibliography: pages 133-135.
There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.

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Weston, Tracey Lee. "A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/100.

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Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue with their "judge-made" law or whether the tax jurisdictions should be supporting a legislative route as opposed to a judicial one, in their efforts not only to combat tax avoidance but also to preserve taxpayer certainty. The question is whether the Doctrine of "Substance over Form" as applied by the judiciary is effective in combating tax avoidance, or whether a legislated general anti-avoidance provision is required. An intensive literature survey examines the changes which have occurred in the application of judicial tests from the 1930's to date and investigates the different approaches tax jurisdictions follow in order to combat tax avoidance. The effect of the introduction of anti-avoidance provisions in combating tax avoidance is evaluated by making a comparison between the United Kingdom and South Africa. [n the United Kingdom, the courts are relied on to create anti-tax avoidance rules, one of which is the Doctrine of "Substance over Form". The doctrine is very broad and identifies various applications of the doctrine, which have been developed by the courts. In South Africa, the Doctrine of "Substance over Form" has been applied in certain tax cases; however the South African Income Tax Act does include anti-tax avoidance sections aimed at specific tax avoidance schemes, as well as a general anti-tax avoidance measure enacted as section 103. The judicial tests have progressed and changed over time and the introduction of anti-avoidance legislation in the Income Tax Act has had an effect on tax planning opportunities. A distinction needs to be made between fraudulent and bona fide transactions while recognising the taxpayer's right to arrange his or her affairs in a manner which is beneficial to him or her from a tax perspective. Judicial activism and judicial legislation in the United Kingdom has created much uncertainty amongst taxpayers and as a result strongly supports the retention of a general anti-avoidance section within an Income Tax Act. A general anti-avoidance provision, following a legislative route, appears to be more consistent and effective in combating tax avoidance.

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Fallet, Allan George de Abreu. "A natureza jurídica do processo administrativo fiscal." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21592.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-21T08:57:21Z No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5)
Made available in DSpace on 2018-11-21T08:57:21Z (GMT). No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5) Previous issue date: 2018-09-25
The purpose of this study is the legal nature of the fiscal administrative process. In this regard, certain conceptual premises are herein presented, for instance, the guidelines set forth in the Federal Constitution and the tax constitutional system as well as the necessity of compliance with the tax constitutional principles, such as the due legal process, full defense, adversary system, publicity, legal security, real truth and in dubio pro taxpayer, for the legality of the tax-administrative acts. In special, we will analyze the constitutional base of the Brazilian administrative process, the guidelines of the federal fiscal administrative process and its relationship and differences with the tax judicial process. These elements are connected in order to determine that the search for the conception of the fiscal administrative process is considered an arduous task in several countries and the distinction between the administrative procedure and administrative process is substantial for the clarification of the objectives of this matter. Finally, it is concluded that the fiscal administrative process has an administrative process nature destined for determination and requirement of the tax credit, as instrument of legal control, for the Brazilian tax system, taking into consideration that it presents specific particularities in the application of the legislation by the Tax Administration at the same time that it obeys the Public Law rules
O presente trabalho tem por objeto a natureza jurídica do processo administrativo fiscal. Nesse sentido se expõem algumas premissas conceituais, como as diretrizes previstas na Constituição Federal e o sistema constitucional tributário, bem como a necessidade do cumprimento dos princípios constitucionais tributários, como devido processo legal, ampla defesa, contraditório, publicidade, segurança jurídica, verdade material e in dubio pro contribuinte, para a legalidade dos atos administrativo-tributários. Em especial se analisa a base constitucional do processo administrativo pátrio, as diretrizes do processo administrativo fiscal federal e a sua relação e diferenças com o processo judicial tributário. Tais elementos se reúnem para aferir que a busca pela conceituação do processo administrativo fiscal é tarefa considerada árdua em diversos países, e a distinção entre procedimento e processo administrativo é fundamental para o deslinde dos objetivos desse tema. Ao final, conclui-se que o processo administrativo fiscal possui natureza de processo administrativo destinado à determinação e exigência do crédito tributário, como instrumento de controle de legalidade, para o sistema tributário brasileiro, em razão de apresentar peculiaridades específicas na aplicação da legislação pela Administração Tributária, ao mesmo tempo em que obedece às regras de Direito Público

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Costa, David Patrick Anthony. "Taxing recurrent services rendered by a foreign company to an associated enterprise in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008269.

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The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.

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Books on the topic "Tax administration and procedure Taxation"

1

M, Richardson David. Civil tax procedure. Newark, N.J: LexisNexis/Matthew Bender, 2005.

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1946-, Borison Jerome, and Johnson Steve 1949-, eds. Civil tax procedure. Newark, NJ: LexisNexis Matthew Bender, 2007.

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(Program), ATAX, and International Tax Administration Conference (9th : 2010 : Sydney), eds. International tax administration: Building bridges. Sydney: CCH Australia Ltd., 2010.

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California taxation practice and procedure. Chicago, Ill: Commerce Clearing House, 2005.

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Fjeldstad, Odd-Helge. Local government taxation and tax administration in Tanzania. Bergen, Norway: Chr. Michelsen Institute, 1999.

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Due, John Fitzgerald. Sales taxation: State and local structure and administration. 2nd ed. Washington, D.C: Urban Institute Press, 1994.

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1952-, Lewis Alan, and Allison Frances 1940-, eds. The comprehensibility of taxation: A study of taxation and communications. Aldershot, Hants, England: Avebury, 1987.

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Jin, Chaowu. The regulatory environment of Chinese taxation. 2nd ed. Buffalo, N.Y: William S. Hein & Co., 2009.

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The regulatory environment of Chinese taxation. 2nd ed. Buffalo, N.Y: William S. Hein & Co., 2009.

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Jin, Chaowu. The regulatory environment of Chinese taxation. 2nd ed. Buffalo, N.Y: William S. Hein & Co., 2009.

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Book chapters on the topic "Tax administration and procedure Taxation"

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Shome, Parthasarathi. "Tax Legislation." In Taxation History, Theory, Law and Administration, 129–43. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_13.

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Olokooba, Saka Muhammed. "Policy Administration in the Contemporary Nigerian Tax Environment." In Nigerian Taxation, 149–60. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_13.

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Shome, Parthasarathi. "Drafting Tax Law." In Taxation History, Theory, Law and Administration, 145–51. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_14.

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Shome, Parthasarathi. "Incidence of a Tax." In Taxation History, Theory, Law and Administration, 81–96. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_9.

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Ambrosio, Fabio. "The structure of tax administration." In Principles of Taxation in the United States, 21–33. Title: Principles of taxation in the United States: theory, policy, and practice / Fabio Ambrosio. Description: 1 Edition. | New York: Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-3.

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Shome, Parthasarathi. "Tax Assignment and Revenue Sharing." In Taxation History, Theory, Law and Administration, 117–27. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_12.

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Vasilopoulou, Yiolanda, and Dimitrios D. Thomakos. "Tax Evasion, Tax Administration, and the Impact of Growth: Tax Enforcement as Regulatory Failure in a High Tax Rates, High Tax Evasion, and Low-Growth Economic Environment." In Taxation in Crisis, 175–203. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-65310-5_8.

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Shome, Parthasarathi. "Corporate Income Tax—India Case Study." In Taxation History, Theory, Law and Administration, 207–15. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_19.

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Shome, Parthasarathi. "Corporate Income Tax—Design and Evidence." In Taxation History, Theory, Law and Administration, 191–206. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_18.

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Shome, Parthasarathi. "Minimum Alternate Tax—India Case Study." In Taxation History, Theory, Law and Administration, 217–30. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_20.

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Conference papers on the topic "Tax administration and procedure Taxation"

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Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.

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In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer and storage, and also serve as active communication medium with taxpayers. Official website of tax administration of Ukraine has 20 sections, 163 sub-sections and more than 400 heads in Ukrainian, Russian and English languages. In conditions of taxation system reforming it provides on-line access to live information and is efficient tool in forming optimal ties with taxpayers providing feedback in discussing topical taxation questions. Introduction into effect of the Tax Code has made fundamental changes in tax procedure and administration methods. Procedure of submitting tax accounts in electronic form through Internet has been improved. It enables to aggregate taxpayers review data and tax offices accounting data into unified technological process. The paper gives analysis of the influence of IT on improving efficiency of tax administration in the current context and assessment of the prospects for its further improvement.

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Wang, Wenjing. "Under the "Internet + Taxation" Mode, the Exploration of China's Tax Administration and Modernization." In Proceedings of the 1st International Conference on Business, Economics, Management Science (BEMS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/bems-19.2019.21.

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Muluk, M. R. Khairul, and Inayati Inayati. "Strengthening Politics of Taxation through Broadening Power of Local Tax Institution: Indonesia case." In Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicobpa-18.2019.62.

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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.

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Chandra, Noldy, Moh Dharma Halwi, Rahma Masdar, Tampang, Muhammad Din, Nuraela Mapparessa, and Lucyani Meldawati. "The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance." In International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210220.028.

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Uzun Kocamış, Tuğçe, and H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.

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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure. E-applications prevent tax evasion and ensure tax incomes of countries not only to increase the quality of public service but also increase the taxpayer's transaction speed. With the transfer of taxpayers to electronic book and electronic document in order to conduct an effective tax audit and to obtain tax revenue studies on the establishment of a structure that is effective, fast working and using computer technologies well in the struggle with the informal economy are carried out by the tax administration. In our work, electronic tax applications and tax audit in Turkey are explained under general headings and the process of transition to electronic tax audit is taken as basis on the basis of applications in the world. As a result, the contribution of computer and internet technology to the effectiveness of tax audit is an unquestionable reality.

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Kumala, Ratih, and Renisya Ayu. "Effect of Tax Paying Awareness, Knowledge and Understanding of Taxation Regulations and Service Quality on the Willingness to Pay Tax Mandatory Individual." In 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.17-7-2019.2302182.

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Крохичева, Галина, Galina Krohicheva, Елена Сидоренко, Elena Sidorenko, Чжень Тан, and Zhen Tang. "Development of information technologies in the structure of tax authorities of the Russian Federation." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060d8a31239.66407551.

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Most discussions on the digitalization of the economy are aimed at introducing new technologies, programs, government relations with citizens and the digital transformation of various spheres of society. In the framework of the tax structure of the Russian Federation regarding the aspects of digitalization, the issues of taxation of electronic commerce and tax administration with the use of new technologies and the interaction of individuals and legal entities with tax authorities in the digital mode are touched upon.

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Macarenko, Larisa. "Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00367.

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Corporate income tax is one of the national taxes in Kyrgyzstan. In the past few years the share of income tax revenue has been falling down. It should be noted that, apart from the economic reasons, the number of income tax payers is decreasing due to the widely using of special tax regimes in Kyrgyzstan. This paper aims to analyze the issues of corporate income taxation in Kyrgyzstan and offers their solution. The main issues of corporate income tax application in Kyrgyz Republic are: the existence of problems caused by the economic situation in the country and financial policy; problems in tax administration; the solution of present problems requires a comprehensive approach; these problems cannot be solved only by improving the Tax Code; restoration of accounting and accountability in all economy sectors, the development of non-cash payments.

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Traverso, A., M. Santarelli, A. F. Massardo, and M. Cali`. "A New Generalised Carbon Exergy Tax: An Effective Rule to Control Global Warming." In ASME Turbo Expo 2002: Power for Land, Sea, and Air. ASMEDC, 2002. http://dx.doi.org/10.1115/gt2002-30139.

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An instrument for promoting CO2 emission reductions, taking the Kyoto Protocol goal into account, could be the assignment to energy conversion plants of a monetary charge linked to their specific emission intensity, usually called Carbon Tax. There are two main problems closely connected with this approach: the estimation of the charge (that must be related to the “external” cost associated with CO2 emission) and the choice of the strategy to determine the amount of the imposed charge. In this paper an analytical procedure proposed by the authors and called Carbon Exergy Tax (CET) for the evaluation of CO2 emission externalities is presented. It is based on the thermoeconomic analysis of energy systems, which allows Second Law losses to be quantified in monetary terms: the resulting cost represents the taxation that is to be applied to the energy system under examination, calculated without any arbitrary assumption. Since the complete procedure of the CET evaluation is too complex to become a feasible instrument of energy policy, hereby, after applying the procedure to some conventional and advanced power plants, gas-, oil- and coal-fuelled, a new generalised approach, based on the results of the complete CET procedure, is proposed. The generalised CET evaluation requires much less information about the energy system and thus a simple and effective energy policy rule to manage global warming is obtained and available.

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Reports on the topic "Tax administration and procedure Taxation"

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Basri, M. Chatib, Mayara Felix, Rema Hanna, and Benjamin Olken. Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia. Cambridge, MA: National Bureau of Economic Research, August 2019. http://dx.doi.org/10.3386/w26150.

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