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Смирнов, Е., and E. Smirnov. "New in Tax Administration Procedures." Auditor 4, no. 12 (2018): 3–10. http://dx.doi.org/10.12737/article_5c18e946136357.27559035.
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In the summer of 2018, the legislation of Russia regulating the sphere of tax administration was supplemented with federal laws of July 29, 2018 No. 232-FZ and of August 3, 2018 No. 302-FZ, which substantially simplifi ed the procedures for paying taxes and corresponding control by tax authorities.
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WITTE, ANN D., and DIANE F. WOODBURY. "THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX." National Tax Journal 38, no. 1 (1985): 1–13. http://dx.doi.org/10.1086/ntj41791992.
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Dibie, Robert, and Raphael Dibie. "Analysis of the Determinants of Tax Policy Compliance in Nigeria." Journal of Public Administration and Governance 10, no. 2 (2020): 34. http://dx.doi.org/10.5296/jpag.v10i2.16934.
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This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and benchmark approaches, and principal agent model. The data analysis shows that there is a strong positive relationship between lack of tax knowledge, low level of education and tax compliance in Nigeria. The findings of this study also reveal that there is a strong positive correlation between corruption and tax evasion. The inadequate use of information technology in tax administration, and lack of government incentives as well as poor working condition have negative correlation with tax collection management. There is however significant relationship between inappropriate assessment system, poor economic situation in the country, and lower tax compliance rate in the country. Some benchmark strategic policy recommendations are provided on how to better implement tax compliance laws in Nigeria in the future.
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Pamungkas, Hanggoro. "Penyelesaian Sengketa Pajak." Binus Business Review 2, no. 1 (2011): 551. http://dx.doi.org/10.21512/bbr.v2i1.1162.
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Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. Any tax dispute of the tax administrations assessment will be reviewed by filling complain, and later any further tax assessments dispute will be solved by bringing the case by appealing to Tax Court. Study uses field data and other related readings,in field research is collecting related data including appeal letter and the Tax courts process, as well as library research collecting related data to support the analysis. Result of the research on three tax payers shows caused by some taxs or fiscals corrections, and in the tax court is neither not supported with reliable evidences, nor tax payers do not completely fulfill tax laws and regulations. The study on the cases suggesting that taxpayers have always to provide all related documents to make tax audits done accordingly, and tax payers could explain them to judges, andsuggestions for tax court could possibly to complete the review in six moths or sooner to avoid unnecessary additional cost to taxpayers on penalty.
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Mahangila, Deogratius, and Wineaster Anderson. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives." SAGE Open 7, no. 4 (2017): 215824401773680. http://dx.doi.org/10.1177/2158244017736800.
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The shortage of literature regarding the tax administration burden, particularly in the hospitality and tourism sector in the context of least developed countries, still exists. This study, therefore, investigates the tax administration burden in the tourism sector in the Zanzibar Islands. It specifically examines the structure of tourism taxes and the fiscal regime, measures the uncertainty and complexity of tax laws, and assesses the role played by business associations in facilitating collective action to reform the business environment of the tourism sector in this Archipelago. The study involved a survey of stakeholders ( N = 135), including tourism investors, business associations, and relevant government agencies. The findings showed that uncertainty concerning the value added tax laws centered on calculation of the input tax, the input tax refund from mainland Tanzania, and the registration procedure. The confusion was also pronounced regarding the specific laws affecting tour operators, restaurants, and the hotel levy. Similarly, there is still uncertainty concerning the infrastructure tax and the imposition of a tax of US$1 per day per guest staying in a hotel. Moreover, uncertainty and complexity regarding the income tax laws is centered on calculating the income tax liability of businesses, investments, and employment. However, the role of business associations in reforming the business environment for tourism has been encouraging, as a good number of public–private dialogues and initiatives have been geared at negotiating the various forms of taxes and levies imposed on tourism and hospitality services in the Archipelago. The study concludes with managerial, policy, and research recommendations.
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Lusch, Stephen J., and James Stekelberg. "State Tax Haven Legislation and Corporate Income Tax Revenues." Public Finance Review 48, no. 3 (2020): 354–83. http://dx.doi.org/10.1177/1091142120914280.
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In response to the rise of foreign tax haven usage by multinational corporations, several US states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm’s state income tax return. We examine the revenue effects of this legislation. Employing a variety of alternative empirical approaches including a difference-in-differences specification, state and year fixed effects regressions, and a synthetic control methodology, our results provide consistent evidence of a positive association between the enactment of tax haven legislation and state corporate income tax revenues in all enacting states except West Virginia. Our study contributes to the state tax policy literature and the literature on tax havens. Moreover, given that states continue to consider implementing, changing, or repealing tax haven legislation, our results inform this current policy debate.
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MASSAWE, Hanifa T. "Regulation of Property Tax in Tanzania: Legal and Administrative Challenges." KAS African Law Study Library - Librairie Africaine d’Etudes Juridiques 7, no. 3 (2020): 424–38. http://dx.doi.org/10.5771/2363-6262-2020-3-424.
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Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing countries. The situation is however different in developed countries which have made concerted efforts to tap the potentials of property tax to achieve both fiscal and non-fiscal advantages for their communities. While taking this into account the current article conceptualizes the basic principles underlying property taxation as one among the forms of direct taxation while underscoring its value to revenue generation in general perspective. Thereafter specific analysis is made towards its practical regulation in a Tanzanian standpoint in terms of specific laws and regulatory machineries in the country. The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. On the basis of doctrinal and empirical data it is revealed that despite its potential to contribute to revenue generation, property tax still faces a number of both legal and non- legal challenges in its administration in the country. The legal challenges include poor legal definition on the concept of property, the flat rate structure on property tax, low deterrence effect of the penal sanctions. The non-legal challenges on the other hand include low registration of property owners and properties for identification purposes, irregular valuation process, low taxpayer education on property tax affecting voluntary property tax compliance and lacking resources for property tax administration by the respective regulatory machineries. As a way to remedy the situation the paper provides a number of legal and non-legal intervention measures. The intervention measures take account of the importance of taxation for developing countries Tanzania inclusive, thus recommending solutions which reasonably combine regulatory convenience with equity and effectiveness. The recommendations are an output of theoretical data, empirical findings and specific international best practices on property taxation. The recommendations focus on legal clarification of the tax base, the method and basis for valuation and provision of required resources for enforcement of relevant laws on property taxation.
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Siwela, Passionate. "The value-added tax refund problems in developing countries – case of Zimbabwe." African Multidisciplinary Tax Journal 2021, no. 1 (2021): 133–48. http://dx.doi.org/10.47348/amtj/2021/i1a8.
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Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.
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A Razak, Razilina, and Zainol Bidin. "Factors Influencing Tax Compliance Intention Among Sole Proprietors: A Proposed Model." Indian-Pacific Journal of Accounting and Finance 3, no. 3 (2019): 14–26. http://dx.doi.org/10.52962/ipjaf.2019.3.3.76.
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Tax non-compliance is a unique problem as it does not only depend on the economic consequences but also the result of the combination of factors such as psychological, sociological, ethics, enforcement, tax administration, and demographics. Various strategies have been introduced by the Inland Revenue Board of Malaysia (IRBM) to combat non-compliance problems in Malaysia such as taxpayers education, programs to increase tax awareness, tax audit, and tax investigation. Hence, in this study, we have developed a new model to predict the intention to comply among sole proprietors in Malaysia. The model is based on the Theory of Planned Behavior associated with the Expected Utility Theory and Deterrence Theory. The potential factors that influence the intention to comply with tax laws such as attitude towards the intention to comply, audit factors that consist of penalty rates and the probability of being audited, opportunity and subjective norms are studied. The mediating effect of information dissemination is also examined in this study. Non-audited taxpayers are chosen as a sample to measure voluntary compliance instead of enforced compliance. This research had adopted quantitative method of data gathering by way of questionnaire. Voluntary compliance is the key to a successful tax administration. Thus, it is very critical for IRB to determine the factors that can influence the intention to comply voluntarily with tax laws.
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Luttmer, Erzo F. P., and Monica Singhal. "Tax Morale." Journal of Economic Perspectives 28, no. 4 (2014): 149–68. http://dx.doi.org/10.1257/jep.28.4.149.
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There is an apparent disconnect between much of the academic literature on tax compliance and the administration of tax policy. In the benchmark economic model, the key policy parameters affecting tax evasion are the tax rate, the detection probability, and the penalty imposed conditional on the evasion being detected. Meanwhile, tax administrators also tend to place a great deal of emphasis on the importance of improving “tax morale,” by which they generally mean increasing voluntary compliance with tax laws and creating a social norm of compliance. We will define tax morale broadly to include nonpecuniary motivations for tax compliance as well as factors that fall outside the standard, expected utility framework. Tax morale does indeed appear to be an important component of compliance decisions. We demonstrate that tax morale operates through a variety of underlying mechanisms, drawing on evidence from laboratory studies, natural experiments, and an emerging literature employing randomized field experiments. We consider the implications for tax policy and attempt to understand why recent interventions designed to improve morale, and thereby compliance, have had mixed results to date.
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Stephen N, Emmanuel. "The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria." Scholedge International Journal of Management & Development ISSN 2394-3378 5, no. 8 (2018): 86. http://dx.doi.org/10.19085/journal.sijmd050801.
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Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>
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Indrawati, Indrawati, and Gideon Setyo Budiwitaksono. "STUDI FAKTOR-FAKTOR PEMOTIVASI MANAJEMEN MELAKUKAN TAX PLANNING." Jurnal Akuntansi 19, no. 3 (2017): 370. http://dx.doi.org/10.24912/ja.v19i3.86.
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Tujuan penelitian ini adalah untuk menguji pengaruh Kebijakan Pajak, Hukum Pajak, dan Administrasi Pajak Perencanaan Pajak. Sampel kami terdiri dari 20 Klien konsultan Pajak di Surabaya. Hasil penelitian ini menunjukkan bahwa kebijakan dan administrasi perpajakan bukan merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Sementara undang-undang pajak merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Penelitian ini menunjukkan kepada Pemerintah untuk menerbitkan peraturan pajak jelas dan tegas bahwa tidak ada potensi kerugian penerimaan pajak yang disebabkan oleh kesenjangan.The purpose of this study is to examine the influence of Tax Policy, Tax Law, and Tax Administration on Tax Planning. Our samples consist of 20 Tax Cosultant’s Clients in Surabaya.The Results of this study show that tax policy and tax administration is not a factor that can motivate management to perform tax planning. While the tax laws is a factor that can motivate management to perform tax planning. This research suggests to the Government to issue tax regulations clearly and unambiguously that there is no potential loss in tax revenue caused by the gap
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Boll, Karen. "Deciding on tax evasion – front line discretion and constraints." Journal of Organizational Ethnography 4, no. 2 (2015): 193–207. http://dx.doi.org/10.1108/joe-07-2014-0018.
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Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted in accordance with procedures. The ethnography should be understood in relation to this set-up. Originality/value – The originality of the paper is that it shows that ethnography can open the territory of everyday reasoning in public administration. Also, it shows the discretionary room that any front line tax inspector navigates in. This is significant as revenue collection often is described as formal and dominated by a legal steering in which rules are univocal.
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Maher, Craig S., Judith I. Stallmann, Steven C. Deller, and Sungho Park. "The effects of tax and expenditure limits on state fiscal reserves." Public Policy and Administration 32, no. 2 (2016): 130–51. http://dx.doi.org/10.1177/0952076716660607.
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To help policy makers manage expenditures during periods of economic downturns, most states have formal budget stabilization funds and unreserved fund balances. Using indices of tax and expenditure limitations laws restrictiveness, we examine the relationship between tax and expenditure limitations and state reserves for years 1992–2010 to help determine the extent to which tax and expenditure limitations constrain or in other ways affect how states manage fiscal reserves. This time period is particularly relevant because it includes two recessions and most states had budget stabilization funds and tax and expenditure limitations. Findings suggest that state-constructed tax and expenditure limitations have little effect on state capacity to react to fiscal shocks.
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Kadariyanty, Jofita Meida, Dwi Suhartini, and Tamadoy Thamrin. "Analisis Faktor-Faktor Yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning (Studi Pada Perusahaan Industri Kimia Yang Terdaftar Di Disperindag Surabaya 2010)." AKRUAL: Jurnal Akuntansi 4, no. 1 (2012): 19. http://dx.doi.org/10.26740/jaj.v4n1.p19-34.
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AbstractTax Planning is a medium to fulfill tax obligations but the amount of tax paid can be kept to a minimum to obtain the expected profit and liquidity. In 2010, the realization of tax revenues at Direktorat Jendral Pajak Jawa Timur I Surabaya was only 92% of the target set. One factor that could lead to unachieved target is the tax planning that done by some companies. The purpose of this study is to analyze the factors that motivate company management to do tax planning in chemical industry that registered in Disperindag Surabaya in 2010. Respondents are the employees that work on finance or tax department on medium and large chemical industry company that listed Disperindag in 2010 which has been implementing tax planning, with the 32 respondents. Analysis technique used is multiple linear regression analysis. The conclusion of the analysis is that the tax policy and tax law are not the motivating factor in the company's management to tax planning, while the tax administration is a factor that can motivate the management firm in doing tax planning, so the hypothesis that tax policies, tax laws, and tax administration are all factors that motivate company management in doing tax planning in a chemical industry company registered in Disperindag Surabaya 2010.
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Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.
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Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generally.
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Antić, Dinka. "Tax (Un)Certainty: From Axiom of Taxation to Dimension of Tax Policy Design // (Ne)određenost poreza: od aksioma oporezivanja do dimenzije dizajna poreske politike." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (2018): 142. http://dx.doi.org/10.7251/gfp1808142a.
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Principle of tax certainty belongs to legal-technical principles of taxation. It requires that the tax paid by tax payers should be certain, not determined arbitrary. Application of principle of tax certainty is of great importance not only for tax administration because of predictable collection of revenues, but also for taxpayers due to minimising cash flow risks and realization of planned business activities. Classical financial theory considers principle of tax certainty as axiom that should not be explained additionally. However, its application in modern states is jeopardised, since tax systems have become more complex, not only in the sphere of legislation, but also in the field of implementation of tax laws. In the era of globalisation and expansion of cross-border business, taxpayers are facing with problem of tax compliance in more than one jurisdiction, and tax administrations with problem of determination of proper tax treatment. Tax uncertainty seriously affects liquidity, business and business strategies of taxpayers, and, at the macro level, investment, trade and revenue collection. Modern financial flows request a redefinition of principle of tax certainty and an achievement of the balance between tax certainty and desirable degree of tax uncertainty, which is needed for implementation of tax reforms and greater flexibility of tax policy, as strong instrument in the time of economic crisis.
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Soedjono, Soedjono. "STRATEGI SUMBER DAYA MANUSIA UNTUK PENGENDALIAN JUMLAH PENDAPATAN ASLI DAERAH DAN BELANJA RUTIN DALAM RANGKA OTONOMI DAERAH." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 4 (2016): 233. http://dx.doi.org/10.24034/j25485024.y2000.v4.i4.1917.
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The role of Human Resource Strategy in addition to the District Financial Competence forms essential characteristics which show that an autonomous district can implement its district autonomy. This indicates the District has potential human resources beside its own financial authority and capacity so that it reduces to minimum its dependency upon the central government, thus the District Pure Revenue makes up the biggest part of the District Finance apart from the Balance and Loan District Fund.In carrying out its administration, the city government is to allot Routine and Development Spending. The types and the amount of the routine spending is allotted for the daily administration operations, the principal source of which is the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government should care.folly be controlled to maintain the ha/lance. The result of the research shows that during the period of ten years, the last three years of which the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government turned to be smaller than the Routine Spending. This indicates there was lack of strategy in the application for the independency in the District Autonomy. In additions, the results of the study reveals that one of the main causes of the low source of revenue is that the city administration did not get the portion from the Apportion of Tax for Motor Vehicle and Taxfor Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehiclefrom the Provincial Government. Where as this is an district potential resource for City Administration.Related to the above cases the Surabaya City Government will individually and/or conjointly in a short time propose the Central Government to shortly annul the Laws No.18of1997 on District Tax and District Retribution and issue new Laws and also call for the East Java Provincial Administration the apportion of Tax for Motor Vehicle and Tax for Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehicle to the amount of at least 50% so as to cover the Routine Spending and acquire Distri ct Saving.
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Rose, Richard. "Maximizing Tax Revenue While Minimizing Political Costs." Journal of Public Policy 5, no. 3 (1985): 289–320. http://dx.doi.org/10.1017/s0143814x00003135.
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ABSTRACTTax revenue is a function of laws and administration as well as economic activity. Four different theories purport to explain revenue-raising in contemporary Western nations: universal abstractions about economic systems; national culture: tax-specific characteristics; avoiding political costs through political inertia. OECD data on taxation in Western nations since 1955 show that national tax systems do not have sufficient in common to validate universalistic generalizations Tax-specific influences can be identified only for a few major sources of revenue. The inertia persistence of substantial national distinctiveness reflects a non-decision making approach to tax policy by politicians. The strategy is to rely primarily upon revenue-buoyant taxes authorized by past legislation rather than risk the political blame for introducing new taxes to raise large amounts of needed additional revenue.
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Bataineh, Ashraf. "Does the Tax System Reduce Tax Evasion in Light of the Governance Mechanisms? Evidence From Jordan." Research in World Economy 12, no. 2 (2021): 99. http://dx.doi.org/10.5430/rwe.v12n2p99.
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This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.
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Bejaković, Predrag. "Corruption and Tax Evasion in Croatia." Middle East Law and Governance 6, no. 2 (2014): 141–65. http://dx.doi.org/10.1163/18763375-00602004.
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South-East European countries continue to suffer from wide-spread and deeply rooted corruption. This article is concerned with the social and economic sources of corruption and disrespect for the rule of law in the Republic of Croatia (rc), with particular attention being paid to tax evasion. Although the government of the rc has expressed a determination to undertake measures against corruption and tax evasion, it faces criticism that the fight against these social evils is not being given sufficient political support and respect. While it is clear that in the run up to joining the eu the rc has enacted different laws and institutions targeted towards the reduction of corruption; a serious problem remains in the low level of law enforcement. Croatia’s ineffective legal system and a lack of transparency have consequently presented significant challenges to investors. Moreover, the fight against corruption is often hampered by an inefficient public administration and a lack of intra-governmental coordination.
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AA Supardi, AA Supardi, and Ari Samto. "PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 DIBANDINGKAN PELAKSANAAN PAJAK PENGHASILAN PADA PT GLOBAL BINTANG UTAMA JAKARTA." Reformasi Administrasi 4, no. 2 (2017): 166–83. http://dx.doi.org/10.31334/.v4i2.5.
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This study was conducted to determine how much influence the implementation of the before and after implementation of Government Regulation No. 46 Year 2013 on PT Global Bintang Utama Jakarta. In mid-2013 the Government issued Government Regulation No. 46 Year 2013 is localized for enterprises that have a gross income below Rp.4.800.000.000 (four billion, eight hundred million rupiah). Government Regulation No. 46 Year 2013 issued not to replace Law No. 36 In 2008, these regulations are specialized for small and medium enterprises (SMEs). In Act No. 36 of 2008 by Government Regulation No. 46 Year 2013 there is a difference for the count, deposit and reporting of tax payable on an enterprise and differences in tax treatment, these rules in terms of taxation policy, the tax laws and tax administration in accordance with applicable tax regulations.
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Odit, M. P., K. Dookhan, and S. Jugmohansingh. "Institutional Reform In Tax Enforcement: An Analysis Of The Mauritius Revenue Authority Following The Tax Reform Of July 2006." Journal of Applied Business Research (JABR) 27, no. 3 (2013): 79. http://dx.doi.org/10.19030/jabr.v27i3.8150.
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Over the years Mauritius has been emerging as one of the strongest economies in Sub-Saharan African countries. The Mauritian Government, as part of its initiatives to craft Mauritius as a more diversified, open and internationally integrated economy, has updated its tax system. The objective of the Mauritius Revenue Authority (MRA), as an agency of the State for revenue collection and the administration of revenue laws, is to transform revenue administration in Mauritius so as to meet international standards. The main aim of this study is to assess the effectiveness of the MRA following the tax reform of July 2006. Relevant literatures were included in this study providing an understanding of the issues and alternatives involved in the tax reform. A modified questionnaire was developed dividing into two parts, covering the eight aspects to measure the effectiveness and efficiency of the MRA. Data collected was analyzed using the Statistical Package for the Social Sciences Software, specifically the Cronbachs Alpha, the Pearsons Correlation analysis and the Cross Tabulation analysis. Based on our findings this study has found that the MRA has been successful in implementing different reform strategies and has brought a clear understanding of the Tax reform to which it brought positive results to the MRA.
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Anggia, Putri. "The Influence of International Tax Policy on the Indonesian Tax Law." Yuridika 35, no. 2 (2019): 343. http://dx.doi.org/10.20473/ydk.v35i2.16873.
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By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access limitation of banking automatically that is necessary for taxation. The second, Indonesia has committed to international agreements of taxation which is obliged to fulfill the commitment. The commitment is to participate in implementing Automatic Exchange of Account Information (AEOI). Based on the policy, several managements and flow process around the banking area changed. Moreover as the customer bank are affected. The registration for the customer bank have been starting since 2018. By the earlier 2019, the progress of the administration needed to be checked and to be evaluated. This paper tries to discuss this issue based on the academic point of view. Data were obtained through library research. The library research was done by documentary study by collecting and analyzing selected laws and regulations, books, articles, journals and other documents which were relevant to the research. All datas were analyzed qualitavely. The implication of this research brings up a new idea about the theory of bank secrets. Initially, it is consisted of two theories, namely are absolute and relative. Despite of the two, there is a big affect in theory and academic knowledge about the validation of the agreement Indonesia government.
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Vlasova, O. "TRANSFER PRICES: PREREQUISITES FOR USE IN MANAGEMENT ACCOUNTING AND TAX ADMINISTRATION." Series: Economic science 2, no. 162 (2021): 71–77. http://dx.doi.org/10.33042/2522-1809-2021-2-162-71-77.
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Today, the issues of transfer pricing come to the fore in the ranking of current problems of tax administration not only in Ukraine but also in the world as a whole. This is due to the need for tax control to ensure price equality between related and independent entities in international business as a measure to combat the erosion of the tax base and the withdrawal of profits from taxation. The article presents a structured analysis of research by foreign and domestic scientists on transfer pricing in the field of management accounting or tax control. In particular, the grouping of views of scientists and practitioners on the nature and role in the accounting and analytical system of transfer pricing from the point of view of management accounting and tax administration. Study of the impact on the practice of transfer pricing methods of the picture of economic reality distorted by the negative impact of the COVID-19 pandemic. The need to use the transfer pricing mechanism in management accounting is due to the current trend of decentralization of management, and a prerequisite - the desire of top management to accelerate the production process, accelerate the turnover of equity and maximize profits. The advantages of using transfer pricing in management accounting to accelerate the production process and maximize profits, which led to the creation of corporations with the final technological cycle. It is also established that when deciding on the use of such a tool of internal pricing, one should keep in mind the cautions analyzed in the article. The preconditions for the introduction of tax control over transfer pricing in international business, as well as the basic laws and regulations in force in the global and Ukrainian economic space. The necessity and validity of the application of the OECD International Guidelines on Transfer Pricing, despite the provisions of Art. 39 of the Tax Code of Ukraine The ways of further development of tax control over transfer pricing within the framework of the BEPS Action Plan in Ukraine are considered. The need for further research on solving the problems of transfer pricing in the field of management accounting and taxation was identified, especially on the preparation of an information basis to justify the compliance of transfer prices with «Arm’s length principle».
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Kornhauser, Marjorie E. "Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?" Canadian Journal of Law & Jurisprudence 18, no. 1 (2005): 95–117. http://dx.doi.org/10.1017/s0841820900005518.
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Publicity of information is a fundamental principle of American democracy. Not only is it instrumental in increasing compliance with the laws, a necessity of any government, but also it is an essential element of the right to know-which itself is an aspect of the first amendment right to free speech. Unfortunately, publicity often conflicts with another fundamental right-the right to privacy. In regards to taxes, citizens essentially have two rights to know: a right to know what the tax laws are, and a right to know that these laws are being administered fairly. Publicity in the tax context traditionally means making tax return information public records in an attempt to ensure the fair administration of the tax laws. This type of publicity, however, generates intense hostility because taxpayers perceive it as a huge invasion of their privacy.After examining the pros and cons of traditional publicity of tax information, this Essay suggests that tax publicity be reconceived more broadly. Redefined in the dictionary sense of simply the transmission of information, tax publicity can include a wide array of communications, varying as to content and audience, which can better achieve publicity’s underlying goals with minimal invasions of privacy. A large portion of publicity in this broad sense can be-and should be-educational.The Essay outlines four publicity proposals to stimulate discussion. Three use the expanded definition of publicity and focus on individual taxpayers: an annual tax statement, a short booklet to accompany the 1040, called Know Your Taxes, and an annual W-4. These essentially educational programs should deliver tax information to taxpayers more effectively than currently occurs. The fourth, more controversial, proposal suggests partial publicity-in the traditional sense. It attempts, however, to minimize the customary objections to publicizing tax return information by reducing invasions of privacy.All the proposals will cost money, but probably less than the costs of enforcing compliance only through increased audits and litigation. They may also have psychic and political costs. Although recent studies show that more informed taxpayers are often more compliant, some of the information may trigger negative attitudes which would decrease compliance and/or create pressure for lower taxes.Regardless of whether taxpayer reactions to the increased information are positive or negative, the greater publicity proposed in the Essay could have salutary effects, especially if it occurred in the context of a rational debate by elected officials about tax policy (instead of the current inflammatory rhetorical sound bites). On the one hand, if taxpayers respond positively to publicity, compliance will increase. If they act negatively, and their hostility to taxes increase, at least the publicity will arm them with more precise information that will allow them to focus their objections to the income tax and thereby lobby more effectively for real tax reform.
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Юстус, Ольга Ивановна. "TAX BENEFIT: FINDING A BALANCE BETWEEN PUBLIC AND PRIVATE INTERESTS." Вестник Тверского государственного университета. Серия: Право, no. 1(65) (March 23, 2021): 84–90. http://dx.doi.org/10.26456/vtpravo/2021.1.084.
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Статья посвящена проблеме достижения баланса публичных и частных интересов в сфере налогообложения в условиях цифровизации и применения риск-ориентированного подхода; автором анализируется причинно-следственная связь злоупотребления субъективными гражданскими правами с ненадлежащим исполнением конституционной налоговой обязанности; обосновывается необходимость изменения налогового законодательства с учетом цифровизации налогового администрирования и применения риск-ориентированного подхода; вносится предложение о создании новой судебной концепции в целях пресечения злоупотреблений в налоговой сфере. The article is devoted to the problem of achieving balance between public and private interests in the sphere of taxation in the context of digitization and application of the risk-based approach; the author analyses the causal relationship between the abuse of subjective civil rights and constitutional improper performance of tax obligations; the necessity of changes in tax laws, taking into account the digitalization of tax administration and application of the risk-based approach; proposal is made to create a new judicial concept in order to prevent abuses in the tax sphere.
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Nkuah, Joseph Kofi, Christopher Bright Daboug, and Ampong Isaac. "Tax Write-Off and Remission on Revenue Mobilization in Wiawso Municipal Assembly of Ghana." Business, Management and Economics Research, no. 73 (July 11, 2021): 70–78. http://dx.doi.org/10.32861/bmer.73.70.78.
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The maiden budget of the Akufo-Addo administration, presented by the Finance Minister on Thursday, March 2, 2021, saw the downward revision of certain taxes while others were completely abolished. According to Public Finance General Directorate, the purpose of taxation as enshrined in the French laws is “for the maintenance of public force and administrative expenses”. The need therefore to increase internally generated funds have been at the center stage of most developing countries, as Donor Partners insist on ensuring efficiency in tax administration before loans can be granted. Against the backdrop of tax cuts announced in the 2021 budget, this study seeks to evaluate the effect of tax cuts on revenue mobilization in the Wiawso Municipal Assembly of Ghana. The study employed the purposive sampling technique, making use of a population of 50. The result of the study showed that there is a strong negative relationship between tax cuts and revenue mobilization. Hence tax cuts can be assumed to reduce revenue mobilization. It also came to light that non-compliance was the main challenge facing the revenue collectors in the Wiawso Municipality. In the light of the above, the following recommendations were made. Government should support GRA by providing the necessary resources needed by the staff to carry out their daily activities effectively. For instance, the introduction of the taxpayer identification system. Technical training should also be organized regularly for GRA staff in other to help them acquire the necessary technical skills needed to carry out their activities effectively.
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Alwan, Alaa Hussein, and Mohammed Salman Abbood. "An Analytical view of the Extent to which the Tax Accounting Process Conforms to the Transfer of Property Ownership in Accordance with Resolution 120 of 2002 with the Tax Rules." Muthanna Journal of Administrative and Economic Sciences 11, no. 1 (2021): 266–78. http://dx.doi.org/10.52113/6/2021-11/266-278.
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The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the work of the General Tax Authority in the process of accounting for transactions of transferring ownership of the property according to the previous mechanism of this decision. The tax accounting, according to this decision, is with the well-known tax rules because the compatibility between the tax accounting process on transferring the ownership of the property and the tax rules will lead to implant confidence between the taxpayer and the tax administration. The taxpayer's would not feel complacency and lack of unfairness when there is tax justice and clarity in the tax accounting process. Thus, this leads to avoid the problems that may occur Between the two parties to the tax accounting process. A number of applied cases are studied in Al-Mahmoudiya branch, one of the branches of the General Tax Authority. These studies are to demonstrate the extent of compatibility between the tax accounting for transferring ownership of the property with the tax rules. The research has come out with a set of conclusions, including that this type of tax does not comply with some tax rules. It is not consistent with the principle of justice, since the taxpayer who sells a share of his property bears more tax than it is. Also, it does not comply with the rule of certainty because the taxpayer does not have sufficient information about his complex tax accounting mechanism, since most of the taxpayers do not have tax awareness and are ignorant of the tax laws. It is consistent with the rule of convenience because the taxpayer will pay its amount after receiving the amount of the property that he sold or disposed of, and it corresponds to the rule of economy as it does not cost the tax administration high costs when collected. The taxpayer is the one who is forced to pay it when completing his transaction to sell his property. The research has reached a set of recommendations that could enhance the effectiveness of the tax calculation process on property transfer transactions and its compatibility with tax rules.
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Motala, Michael. "Tax Sovereignty and Investor Protection: Why the Proposed Global Minimum Tax Is not the Final Frontier for Corporate Tax Arbitrage." International Organisations Research Journal 16, no. 2 (2021): 99–131. http://dx.doi.org/10.17323/1996-7845-2021-02-06.
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Over the past decade, international tax governance has evolved with bewildering speed in response to the challenges of digitalization and widespread corporate tax avoidance. Since the launch of the Group of 20 (G20)-Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) initiative in 2012, 135 countries and 14 international organizations have joined the BEPS Inclusive Framework, committing to implement new global standards on corporate tax, which has already been lauded as a revolution in the architecture of international tax law and policy. Even further expanding the scope of the OECD’s work on international taxation in a landmark announcement in March 2021, the U.S. administration further proposed imposing a global minimum corporate tax at a rate of 21% to be implemented through an international agreement by mid-2021. If the new OECD initiative is agreed, will the plan to implement a minimum corporate tax be fully implemented by G20 members, and if so, will it do enough to address the tax challenges of digitalization embodied in corporate tax arbitrage? Although the evidence suggests legislative and public policy compliance is likely to be high among G20 members, this article argues the minimum tax initiative is unlikely to go far enough to address deficiencies in global tax dispute resolution, which are extremely germane to the success of the proposed minimum tax. As explained in this article, U.S. leaders and global policymakers must enhance the mutual agreement procedure (MAP), a cornerstone of tax dispute resolution, given a growing body of tax litigation in investment law that threatens the implementation of BEPS 2.0. To do so, global policymakers must also reconcile the conflict of norms between tax sovereignty and investor protection contained in the investor-state dispute settlement (ISDS) regime. Only by addressing the conflict between the principles of tax sovereignty and investor protection can they prevent a tidal wave of investor disputes that will challenge the implementation of the minimum tax through national tax laws.
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Van Wyk, Susandra J. "THE CONCEALED CRIME OF THE NADĪTU PRIESTESS IN §110 OF THE LAWS OF HAMMURABI." Journal for Semitics 24, no. 1 (2017): 109–45. http://dx.doi.org/10.25159/1013-8471/3441.
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LH 110 is part of the ancient Near Eastern scholarly debate regarding the function and role of the nadiātu-priestess groups in Old Babylonian society. Seemingly, LH 110 forbids the uncloistered nadītu from opening up or entering a business place associated with the sābītu; the penalty for such a crime is public execution by burning. Mainstream scholars view the nadiātu through the lens of either (a) indulging in illicit behaviour or (b) that LH 110 reflects a prohibition for the nadītu to compromise her chastity. In contrast, Martha Roth (1999) opines that LH 110 is an economic regulation of the nadītu, prohibiting her from overshadowing the money-lending business of the sābītu. However, what poses a problem is the horrific penalty, which seems to suggest and be justification for a seemingly terrible crime committed in concealment. I propose that when this prohibition is transgressed, a horrific crime is committed – tax evasion – which is a furtive crime that endangers the continuous welfare of the king/state. LH 110 is a fiscal regulation protecting the state/king’s revenues. The intention is to prevent a specific group of the nadiātu – an uncloistered priestess – to enter or open an enterprise, which the OB state administration is unable to regulate. Consequently, the nadītu could effortlessly conceal her yielded profits and thus evade paying tax to the king/state.
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Eger, Robert J., Deborah A. Knudson, Justin Marlowe, and Amy Klemm Verbos. "Agricultural Off-Road Fuel Tax: Midwestern Comparative Analysis and Assessment." Transportation Research Record: Journal of the Transportation Research Board 1839, no. 1 (2003): 74–80. http://dx.doi.org/10.3141/1839-07.
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During the past several years, state governments across the United States have engaged in a variety of new efforts to curb motor fuels tax evasion. Unlike the income tax, which is typically evaded through a simple reporting error or other manipulation, motor fuels tax evasion often occurs because potential evaders are able to exploit the complexity of the audit, collection, and exemption processes. Estimates of annual revenue losses related to this sort of evasion are substantial, ranging from $1.5 billion to $2.5 billion. In response to these estimates, FHWA and a number of state governments have implemented changes designed to streamline the administration of this often-overlooked but critical revenue source. The potential for evasion that results from the fuel tax exemptions that Wisconsin provides for agricultural "off-road" uses was examined. The investigation began with a statistical analysis of recent tax-exempt fuel consumption and monthly rebate figures for all midwestern states. These results indicate that Wisconsin consumes significantly higher quantities of tax-exempt fuel for off-road agricultural purposes than other midwestern states. A comparative analysis was also conducted of Wisconsin's Motor Vehicle Fuel Tax law and equivalent laws throughout the Midwest. The statistical and comparative results provide statistical and legal-analytical evidence that Wisconsin's current law is vulnerable to evasion. With these findings in mind, policy options to improve the enforcement of Wisconsin's Motor Vehicle Fuel Tax law were developed.
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Daynard, Richard. "Regulatory Approaches to Ending Cigarette-Caused Death and Disease in the United States." American Journal of Law & Medicine 39, no. 2-3 (2013): 290–97. http://dx.doi.org/10.1177/009885881303900205.
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Cigarettes result in over 400,000 preventable American deaths each year. In 2011, fewer than twenty percent of adults smoked. Since the publication of the first U.S. Surgeon General's Report on Smoking and Health nearly fifty years ago, when smoking prevalence was around forty percent, policies such as smoke-free laws, large tax increases, and litigation have collectively contributed to cut smoking prevalence in half. Unfortunately, no one expects the mix of policies currently proposed, which includes further tax increases, spatial smoking restrictions, somewhat higher minimum age restrictions, adverse publicity, and quitting assistance, to reduce U.S. smoking prevalence below fifteen percent in the foreseeable future.The rule adopted by the U.S. Food and Drug Administration (FDA) to require hard-hitting graphic warnings on cigarette packages, as is currently done in dozens of other countries, has thus far been rejected by federal judges who have found that warnings designed to arouse negative emotions violate cigarette manufacturers’ First Amendment rights.
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Otekunrin, Adegbola, Kudzanai Matowanyika, and Chena Tafadzwa. "An Analysis of the Aspects Hampering Informal Sector Tax Administration: Case of the Zimbabwe Revenue Authority." International Journal of Financial Research 12, no. 5 (2021): 10. http://dx.doi.org/10.5430/ijfr.v12n5p10.
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The main focus of the study was to ascertain the potential of the informal sector to provide much-needed revenue for the government. It also focused on the challenges faced in informal sector revenue taxation and possible solutions thereof. The Zimbabwe revenue authority has maintained presumptive tax for the sector and subcontracting to the city of Harare for the collection of revenue from the informal sector. Despite all this, the industry still underperformed in terms of revenue raised. The study sought to find out challenges of taxing the informal sector, the potential of the informal sector, the effectiveness of the Zimbabwe revenue authority in taxing the informal sector, and possible ways of improving the taxing of this rampant sector. The study found out that there is great potential from the informal sector, but turning it into tangible gains has been elusive due to political interference, lack of proper infrastructure, unfair application of tax laws and general mistrust of the government. The study recommended that the government ought to play an active role by making sure there is the political will to make sure that players in the informal sector contribute to the focus in line with Adam Smith’s general principles which include fairness and equity. There is a need for staffing levels to be commensurate with the workloads and also the motivation of the employees. The research also recommended the adaptation of Information Communication Technology to ensure accountability and traceability of transactions in the informal sector as they move away from a cash-based system recommendation.
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Setiawan, Deddy Arief. "ANALISIS HUBUNGAN ANTARA TINGKAT KEPATUHAN PENYAMPAIAN SPT TAHUNAN DAN SPT MASA DENGAN PENERIMAAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK JAKARTA PALMERAH)." Media Riset Akuntansi, Auditing dan Informasi 8, no. 3 (2008): 192. http://dx.doi.org/10.25105/mraai.v8i3.980.
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<p class="Style1"><strong><em>The tax reform by The Directorate General of Taxation is in obtaining high </em></strong><strong><em>level of tax compliance, high trust of tax administration and high productivity </em></strong><strong><em>ofthe taxpayer. The main dimension ofthe tax compliance level of the taxpayer </em></strong><strong><em>is whether they have submitted their monthly and yearly tax report or not. The </em></strong><strong><em>goal of this research is to observe tax compliance level in submitting of </em></strong><strong><em>monthly and yearly tax report that can influence the tax revenue. The basis of </em></strong><strong><em>the theory is literature, tax regulation and tax laws, opinion from researcher or </em></strong><strong><em>who was expert in the field of taxation. Method of data analysis are descriptive </em></strong><strong><em>statistics test and hypothesis test. That hypothesis test used The Correlation of Pearson Product Moment Analysis. Recording to the research there is no the </em></strong><strong><em>relationship linearly between tax compliance level in submitting of monthly </em></strong><strong><em>and yearly tax report with the tax revenue.</em></strong></p><p class="Style1"><strong><em>Keywood : Tax Compliance Level in Submitting of Submitting of Monthly and </em></strong><strong><em>Yearly Tax Report, and Tax Revenue</em></strong></p>
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Eichenhofer, Johannes. "Behördliche Beratung und Informationsrisiko." Die Verwaltung 53, no. 4 (2020): 501–34. http://dx.doi.org/10.3790/verw.53.4.501.
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In the social constitutional state, the administration’s mandate is not limited to making legal and expedient decisions. According to § 25 of the German Administrative Procedure Act and parallel provisions in social, tax and procurement laws, the office administrators are obliged to advise the individual to a certain extent on the exercise of their rights, whereby the requirement of legality and expediency is at least to some extent supplemented by a requirement of optimization. The present contribution will discuss the justification, the regulatory context, and the extent of the duty to provide advice, as well as the consequences of insufficient or incorrect advice. The institution of official advice is interesting for the discipline of administrative law as it stands at the interface of civil law and administrative law (substantive and procedural), and therefore, is able to reconstruct its dogmatic form on the basis of the “doctrine of legal relations”. Finally, the official duties to advise exemplify how administrative procedural law deals with information risks – a hitherto neglected component of general information administrative law.
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Rosdiana, Haula, Maria R. U. D. Tambunan, and Inayati Hifni. "Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan." Kanun Jurnal Ilmu Hukum 22, no. 2 (2020): 215–40. http://dx.doi.org/10.24815/kanun.v22i2.13441.
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Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.
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Black, Celeste M. "The Future of Work: The Gig Economy and Pressures on the Tax System." Canadian Tax Journal/Revue fiscale canadienne 68, no. 1 (2020): 69–97. http://dx.doi.org/10.32721/ctj.2020.68.1.sym.black.
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In a number of common-law jurisdictions, gig workers (that is, workers who provide services through the use of web-based digital platforms) have recently sought to claim labour protections reserved for employees, such as the minimum wage, sick leave, and protection from unfair dismissal. These cases often involve the application of the multifactorial common-law test of employment to this new context, and the outcomes turn on the specifics of each case. In addition, classification as an employee has ramifications for a variety of tax matters. In this paper, the author considers whether the tax rules currently in place to capture non-standard employment arrangements have sufficient flexibility to capture gig workers. The focus of the analysis is Australian taxes (in particular, income tax, compulsory retirement savings contributions, and payroll tax), but reference is also made to similar issues under the laws of Canada. The author submits that, with respect to Australian income tax, gig work does not present a substantial risk to the tax base as a legal matter; however, a risk to the national revenue base comes from the compliance gap that is exposed when workers are no longer covered by employers' withholding mechanisms but are not picked up by tax administration regimes designed with larger businesses in mind. The author suggests that reliance on the registration of small businesses through the Australian business number, coupled with a new mandatory reporting regime for gig work platforms, would go a long way toward filling the transparency gap, and that doing so would both foster the voluntary compliance of gig workers and provide revenue authorities with data that could be used to detect non-compliance. A real risk exists that many gig workers will be outside the scope of the retirement contributions scheme and payroll tax and that the government, in consequence, will need to consider whether it is appropriate policy to change the law to include these on-demand workers.
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Medvedev, V. G. "Legal Policy of Anti-Soviet Governments in the Tax Sphere During the Russian Civil War." Вестник Пермского университета. Юридические науки, no. 52 (2021): 210–39. http://dx.doi.org/10.17072/1995-4190-2021-52-210-239.
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Introduction: there have been written numerous works about the White movement, but the problems of state regulation of taxes remain unexplored in the historical and legal science.Purpose: this paper aims to study the main directions in the legal policy of anti-Soviet governments in the tax sphere and to determine its impact on the viability of state entities of ‘White’ Russia.Methods: dialectical, formal-logical, functional, and other general scientific research methods; special legal methods: comparative legal and formal legal.Results: we have examined the organization of the tax service, the problems of taxation and collection of taxes and fees; identified the main reasons for the failure of the legal policy of the White governments in this sphere; formulated conclusions about the impossibility of a radical change in tax legislation in the context of the civil war. Conclusions: tax legislation of the White governments was based on the laws of the former Russian Empire and the Provisional Government, with some adjustments being made in accordance with the conditions of the time. The pre-revolutionary tax apparatus was used to collect tax revenues without major changes in its structure. The rising inflation forced the legislators to increase the tax rates, introduce new sources of taxation, and revise tax benefits, with the main focus on the collection of indirect taxes. Since it was impossible to implement fundamental reform of the tax system, there were only made minor changes resulting in the convergence of direct taxes and property taxation. However, the tax authorities turned out to be unable to calculate and assign direct taxes in a timely manner, which was due to the unstable value and profitability of property, rapidly changing in the conditions of galloping inflation. For fear of growing social discontent, the amount of non-taxable income of working citizens was increased threefold, with the function of collecting taxes assigned to the administration of enterprises and institutions. The budgets of the municipalities dragged out a miserable existence since, according to the legislation, they were formed based on a residual principle. The population evaded the voluntary payment of taxes, and the legal policy was based on the use of forceful methods of tax collection with the police and military teams involved.
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WILLIAMS, COLIN C., and BRUNILDA KOSTA. "EVALUATING INSTITUTIONAL THEORIES OF INFORMAL SECTOR ENTREPRENEURSHIP: SOME LESSONS FROM ALBANIA." Journal of Developmental Entrepreneurship 24, no. 02 (2019): 1950009. http://dx.doi.org/10.1142/s1084946719500092.
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This paper evaluates three waves of institutional theory that have variously explained participation in informal sector entrepreneurship. The first wave of institutional theory explains informal entrepreneurship as resulting from formal institutional failures. This second wave of theory explains it as resulting from an asymmetry between the laws and regulations of formal institutions and the unwritten socially shared rules of informal institutions. Finally, a third wave of theory as resulting from a lack of both vertical and horizontal trust has explained informal entrepreneurship. To evaluate these waves of institutional theory, this study reports evidence from a 2015 survey of businesses in Albania. This finds that 30 percent of turnover of Albanian businesses is under-reported and that this percentage is higher in smaller firms. In terms of the institutional failures that explain participation in informal entrepreneurship, the regression analysis reveals a strong association between annual under-reporting of turnover and the red tape involved in dealing with the tax administration and the frequent visits of tax inspectors. Moreover, it shows both vertical and horizontal trust are strongly associated with participation in informal entrepreneurship. The paper concludes by discussing the theoretical and policy implications.
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Kutsyk, Valentyna, Leonid Ostapenko, and Denys Pudryk. "DEVELOPMENT OF PROCEDURES FOR ENSURING THE REPAYMENT OF TAX DEBT AS A GUARANTEE OF THE FORMATION OF AN INVESTMENT CLIMATE." Baltic Journal of Economic Studies 5, no. 2 (2019): 86. http://dx.doi.org/10.30525/2256-0742/2019-5-2-86-89.
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The right of a person to engage in economic activity on the principles of free competition, in accordance with legal requirements, is a guarantee of the prosperity of a socially oriented country. Since basic taxes and payments, which are used to set budgets of different levels, are collected from the results of such economic activity. In order to provide for the systematic performance of this constitutional obligation by taxpayers, control in the sphere of taxation, customs sphere, the corresponding state supervisory bodies function. The activity of these authorities in the majority of countries is stated as such that is aimed first of all at the provision of services to subjects of taxation and implementation of control measures on the basis of risk-oriented approach, and in the case of detection of violations – the application of tools directed to their termination and ensuring maximum prevention of the negative consequences of such violations. It is hardly possible to deny the importance of the formation of adequate tools for the control entities in this area. This being said, the quality of such tools is characterized, on the one hand, by indicators of the provision of expected budget revenues, which will allow implementing approved Government programs for social protection of the population, on the other – by the maximum focus on preserving the possibility of continuing economic activity by subjects of taxation. According to data of the World Bank that estimates the ease of doing business in 190 countries of the world in the framework of the annual survey, Ukraine holds 71st position by 10 indicators (including tax administration). In order to improve mechanisms of tax administration, especially supervisory bodies’ tools for ensuring the repayment of tax debt, it is unconditional to study and search for ways of perceiving and introducing the positive experience of these countries. Methodology. The achievement of the formulated purpose is ensured by the use of the cognitive potential of the system of philosophical, general scientific and special methods. Given the aspiration for developing security measures for the repayment of tax debt, which are generally accepted and effective in terms of a specific legal system, comparative-legal method has become the main one as it allowed determining development directions of these measures taking into account the experience of countries with rather stable indicators of the economy. Methods of grammatical review and interpretation of legal rules have contributed to identifying gaps and other shortcomings in legislation that regulates the repayment of taxpayers’ debts and developing proposals to improve them. Practical implications. The practice of supervisory bodies’ activity can be effective provided that tools are clearly defined in laws and regulations and are understandable (both in terms of content and procedure) to all participants in the legal relationship on ensuring the repayment of tax debt. Taking into account new laws of social and economic realities that are changing rapidly under the accelerating development of information technologies, not only Ukraine but also other countries need to improve the specified area of activity of the supervisory bodies.
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Prokopenko, N., O. Gudz, І. Kreidych, M. Golovko, and O. Kazak. "RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 396–405. http://dx.doi.org/10.18371/fcaptp.v2i37.230323.
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Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.
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Islamiyati, R. Bondan Agung Kardono, and Aditya Wirawan. "The Analysis of Administrative Law to the Government Policy about Tax Exemption of Waqf Land Certification." SHS Web of Conferences 54 (2018): 03005. http://dx.doi.org/10.1051/shsconf/20185403005.
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The waqf land certification is free charged whereas the general land is not. The research analyzes the article 22 from the government regulation Number 13 Year 2010 concerning the government policy of tax exemption of waqf land certification based on public administration law. The purpose of the research is to understand and to analyze the reasons of government publishing this kind of policy in the perspective of Administrative Law. The kind of research is library research, it needs secondary data, which consists of the material of primary, secondary and tertiary laws. The approach is juridical normative and the analysis is qualitative. The result of the research explains that the government publish the policy of tax exemption with the objective to make Waqf land useful for the society, to accelerate of Waqf land legalization, to protect and to optimize the function of Waqf land. This policy is one effort to understand the waqf action that having a sense of religious service as well as having law certainty. The government policy is the implementation of Administrative Law function in order to create a clean and appropriate government with the good general government principal, such as legality, equity, justice, law protection, wisdom, general need implementation and smart action.
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Pumkaew, Darunee. "Local Finance: Financial Resources Problem in Thailand." JPPUMA Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area 7, no. 2 (2019): 148. http://dx.doi.org/10.31289/jppuma.v7i2.2447.
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<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><h1 align="center"><span style="font-size: 2em;">This study examines local government revenue in the 2016 fiscal year. The study makes use of local budget allocation documents to analyse problems with local public finance from the Department of Local Administration and employs data collected from four groups, namely government officials, experts, local politicians, and local government officials. This study reveals several findings. First, revenue structure of local government does not reflect self-reliance and fiscal autonomy. Instead the revenue of all types of local administrative organizations (LAOs) rely mostly on grants rather than on their self-collected revenues. Second, local administration organizations’ revenue between regions is unequal. LAOs in the Northeastern region show the lowest revenues per head from all revenue sources, and grant allocation is not academic-based. The fact that the Northeastern revenue and tax collection is lower than other regions, and that this region is allocated the smallest and fewest grants by the government, is evidence of this. Fourth, finance laws, especially regarding local finance, are outdated. There is no specific legislation on the identification of revenue sources of local administrative organizations, nor is there legislation on the regulation and practice of seeking new revenue sources for these organizations. And fifth, local administrative organizations are incapable of improving the local financial system that includes financial management, staff, and taxpayers.</span></h1><h1> </h1></td></tr></tbody></table></div><p> </p>
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Moore, R. K., and R. M. Willcocks. "SOME COMMERCIAL ASPECTS OF PETROLEUM EXPLORATION AND MINING." APPEA Journal 25, no. 1 (1985): 143. http://dx.doi.org/10.1071/aj84014.
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The petroleum industry in Australia is at the centre of a web of complex laws. In addition to the legislation under which petroleum exploration and production tenements are granted there is a multiplicity of statutes and regulations, Commonwealth and State, which have a direct bearing on the conduct of those involved in exploring for or exploiting Australia's petroleum reserves. For example, the level of participation by foreigners is governed by the Commonwealth Foreign Investment Guidelines and the Foreign Takeovers Act 1975; the Commonwealth has control over the export of petroleum under the Customs (Prohibited Exports) Regulations and domestic markets are subject to the operation of the Crude Oil Allocation Scheme. The Commonwealth continues to have the right to regulate the transfer of funds to and from Australia under the Banking (Foreign Exchange) Regulations. Certain States such as South Australia and New South Wales have their own foreign investment guidelines.Not only this, there are revenue laws which govern very much the way in which petroleum projects are organised, interests transferred and otherwise dealt with and finance made available, such as State stamp duty legislation, Commonwealth income tax laws, and Commonwealth legislation imposing registration fees on dealings in exploration permits and production licences. A new tax, Resource Rent Tax, is to be introduced.Then there are laws which have an indirect bearing on petroleum activities such as the Companies Code which, in addition to governing the administration and organisation of companies, controls the way funds can be raised.The statutory and regulatory framework is only part of the picture. The rights and obligations of participants in petroleum projects as between themselves are almost always set out in a joint venture or joint operating agreement, the combination between the participants being known as an unincorporated joint venture. This form of business organisation is not a partnership; it is not the creature of legislation. Indeed it has been rarely referred to in Acts of Parliament. Problems arising under the joint venture agreement will be considered against the backdrop of the general law which unfortunately has seldom been called upon to resolve disputes between participants in joint ventures. An illustration of one of these rare instances is Brian Pty Ltd v United Dominions Corporation Ltd (1983), where the New South Wales Court of Appeal considered the fiduciary relationship of joint venturers.Despite this legislative and regulatory' backdrop and the uncertainties as to the true effect of joint venture agreements, the industry up until quite recently has survived with little litigation. This is no longer the case. Recent and pending litigation shows that there is no reluctance on the part of participants to take their disputes to court, often at great expense and with unfortunate results for previously close relationships. It must now be said that money spent to achieve proper and clear agreement on organisational and legal matters at the earliest stage of a project is money just as well spent as that on drilling and other operational activities.
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Shirley, Marc. "Pharmacists in State Government — The Medicaid Perspective." Journal of Pharmacy Practice 9, no. 4 (1996): 262–67. http://dx.doi.org/10.1177/089719009600900406.
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The practice of pharmacy offers a myriad of career opportunities. This article presents one individual's experiences in a somewhat unique practice setting: administration of a state Medicaid pharmacy program. Medicaid programs, jointly funded by the federal and state governments, finance the provision of medically necessary services to a defined recipient population. States can optionally cover "prescribed drugs" as part of their program. In one form or another, all have chosen to do so. It is in the design, maintenance and enhancement of the drug benefit program that the pharmacist can use his or her experience—clinical, business and personal—to assure the most cost-efficient and medically appropriate administration of these tax-funded programs. The magnitude of Medicaid programs, and the attendant administrative challenges they present, offer a wide variety of opportunities for a pharmacist's professional growth. The pharmacist in this position deals extensively with formularies and state and federal drug laws. It is not uncommon for the pharmacist to participate in various administrative policy committees and be an integral part of agency decision making pertaining to the Medicaid pharmacy benefit. Federal budget law in 1990 mandated the creation and use of drug utilization review boards by all state Medicaid agencies. Oversight of the functions and coordination with these boards is generally the pharmacist's responsibility.
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Cvenček, Matteo. "Zabrana online igara na sreću kao posljedica poreznoga zakonodavstva." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 41, no. 2 (2020): 653–64. http://dx.doi.org/10.30925/zpfsr.41.2.11.
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Moral and moral values are increasingly questioned in today's society when it comes to a multiplicity of vices that are becoming available to a larger number of people. Gambling, as a form of hazardous activity, is reaching every space and every liberal country through digitalization. Internet and online business have made it possible to spread gambling and thus to increase the number of participants in such games. Apart from some basic doubts about the morality of such games, especially regarding young players, there also appears the issue of state interests in monopoly systems ordered by national laws. A policy driven by state interests has paved the way for restricting gambling providers by blocking those providers or blocking the access to the content of certain webpages. The linked ban is debatable at least from the aspect of the constitutionality of the mentioned measure. Despite of this, measures prohibiting access to a certain internet content should be evaluated individually, in accordance with the principle of proportionality and in line with the requirement of legal certainty. This paper therefore addresses the need to introduce such a measure in the Croatian tax legislation with comparative examples of justifications for this measure and also deals with the problem of its possible abuses by the Croatian Tax Administration, thereby subtly introducing the complete control of the content of websites.
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Mahmutović, Hasan. "ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA." Journal Human Research in Rehabilitation 7, no. 1 (2017): 91–97. http://dx.doi.org/10.21554/hrr.041712.
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The system of para-fiscal levies implies different types of benefits or compensation and payment of citizens and companies for the use of goods or services of state administration which are para-fiscal sources of income of the state. The main characteristics of para-fiscal levies are: they do not originate from all tax payers, but only from members of certain social groups that are linked to some common economic or social interests; they are not part of the budget funds and not regulate them fiscal authorities; they have the character of destined public revenues, as they regularly represent a dedicated revenue whit which a specific task of economic or social character would be solved; they represent a secondary tax levy, which means that they exist along with the country’s tax levy, to draw funds from the same economic resources and to have almost the same economic effects, as well as the collection of taxes; they shall be paid on the basis of laws and decisions or decision of the competent authorities (general obligation) or by contract (a specific levy, ie. an individual obligation); they shall be paid in the event of use of property of general interest and / or services of state administration; they represent giving of money, which is always direct, ie. giving cash on the basis of the decision and with the issuance of a receipt of payment (receipt from a box office or bank). Para-fiscal levies should be understood as fees that economic operators and citizens pay for the use of certain goods or services. These are not taxes and they do not serve to fill the budget. However, in Bosnia and Herzegovina the biggest part of para-fiscal levies is used as a parallel budget revenue, as revenue for the operation of the costly administrative apparatus. A large number of studies on para-fiscal levies in Bosnia and Herzegovina showed that they have a negative impact on economic growth and development. Basically para-fiscal levies, for business entities at higher levels of government, can be grouped into 25 fee and tax groups, and in 9 groups of special fees and membership fees (federal administrative fees, federal court fees, water fees, road fees, forest fees, environmental fees, fees for protection against natural and other disasters).
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Dai, Hongying, and Jianqiang Hao. "The effects of tobacco control policies on retailer sales to minors in the USA, 2015." Tobacco Control 27, no. 3 (2017): 258–60. http://dx.doi.org/10.1136/tobaccocontrol-2016-053408.
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BackgroundUnder the 2009 Family Smoking Prevention and Tobacco Control Act, the Food and Drug Administration (FDA) has been routinely inspecting tobacco retailers' compliance with under-age sales laws. We seek to identify factors associated with Retail Violation Rate for sale to minors (RVRm).MethodsWe collected the tobacco retailer inspection data for 2015 from the FDA compliance check database. RVRm was calculated at the census tract level and overlaid with tobacco regulations and youth smoking prevalence at the state level. Multi-level spatial analysis was performed to examine the impacts of tobacco jurisdiction variations, youth smoking rates and neighbourhood social characteristics on RVRm.ResultsA total of 136 816 compliance checks involving minors conducted by the FDA in 2015 were analysed. A higher RVRm was associated with higher youth smoking prevalence (aRR=1.04, p<0.0001). Tobacco regulations show significant relationships with RVRm. For every one dollar increase in cigarette tax per pack, the likelihood of retail violations was reduced by 2% (aRR=0.98, p=0.03). For every 10% increase in tobacco prevention spending towards Centers for Disease Control recommended funding targets, the likelihood of retail violations was reduced by 1% (aRR=0.99, p=0.01). RVRm increased in states that enacted stronger smoke-free air policies (aRR=1.08, p<0.0001).ConclusionWe observed associations of tobacco regulations and neighbourhood social characteristics with tobacco retailers’ compliance with under-age sales laws. This study provides evidence to support stronger tobacco regulations and control policies in reducing youth access to tobacco products.
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Gebregiorgs, Merhatbeb. "The Role of Public Interest Litigation in the Achievement of Sustainable Waste Management in Ethiopia." Sustainability 10, no. 12 (2018): 4735. http://dx.doi.org/10.3390/su10124735.
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This research assessed the role of public interest litigation in the achievement of sustainable waste management in the Addis Ababa Administration (AAA) of Ethiopia. It employed a single country case-oriented comparative research design, and data triangulation was used to establish the validity of the findings. The research first shows Ethiopia’s commitment to sustainable waste management, implementing environmental tax and the command-and-control instruments of the polluter-pays principle and public interest litigation within the context of environmental justice. Secondly, it shows that public interest litigation is one of the innovative techniques in the struggle against waste mismanagement across all legal systems. Thirdly, it demonstrates the potential role of public interest litigation in Ethiopia in encouraging the federal and regional environmental protection and management organs to implement environmental tax and command-and-control instruments. Fourthly, it uncovers that public interest litigation is not fully compatible with the Civil Procedure Code of Ethiopia. Fifthly, it shows the failure of the judiciary system of Ethiopia to accommodate environmental courts and tribunals that flexibly and innovatively adopt public interest litigation. Sixthly, it reveals that, in Ethiopia, the scope of public interest standing is highly restrictive for Civil Society Organizations (CSO). Finally, it implies that the legal viability and administrative feasibility of environmental public interest litigation in Ethiopia is in its infancy, and its crystallization is partly contingent on the cautious review of the Civil Procedure Code and CSO laws and on greening the judiciary system.