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Journal articles on the topic 'Tax analysis'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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1

Rysina, V. A. "TAX ANALYSIS IN THE TAX MANAGEMENT SYSTEM." Вестник Керченского государственного морского технологического университета, no. 2 (2021): 291–306. http://dx.doi.org/10.47404/2619-0605_2021_2_291.

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2

Ping, Wang. "Chinese Structural Tax Reduction Policy: Comments and Analysis." Russian Law 2013, no. 1 (April 1, 2013): 20–27. http://dx.doi.org/10.18572/1811-9077/2013-1-20-27.

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3

Kalabukhova, Svitlana. "ENTITY TAX EFFICIENCY ANALYSIS." Economic Analysis, no. 28(4) (2018): 193–99. http://dx.doi.org/10.35774/econa2018.04.193.

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Introduction. The necessity of estimation by various groups of stakeholders of the tax system influence on the financial results of business entities has led to the emergence of tax analysis. The key task of tax analysis is to substantiate the economic decisions, which aim to optimize tax expenses from the profit of the enterprise. A number of issues still remains unsolved. These issues are connected with the analytical procedure of external users understanding of the impact of the tax policy of the company on its financial results according to the financial statements. Purpose. The article aims to study and to develop the analysis of the tax efficiency of a business entity that provides the external users with financial reporting an understanding of the intentions of management personnel as for the owners and investors capital preservation and the state interests’ realization. Results. The investigation of issues, which are connected with the disclosure of information on expenses on corporate income tax in the financial statements has been extended. New analytical indicators of tax efficiency and additive factor models of expenses on corporate profit tax have been proposed. The importance of calculating the analytical indicator "effective tax rate on profit" has been substantiated. It has been reasoned that the analysis of the formation of the income tax enables the search for additional free sources of financing for the activity. An analytical procedure for understanding the tax efficiency of an entity has been developed. The procedure of testing for the risk of non-payment of income tax by the entity has been proposed. The procedure for assessing the risk of lowering retained earnings in the future due to the deferred income tax in the reporting period has been disclosed. The form of an analytical table, which can facilitate the unification of the management document "Management Report" in terms of the characteristics of the tax environment of the entity, has been developed. The stencil of the analytical conclusion as for the tax efficiency of the business entity, which promotes the information culture of documenting the generalizations about the intentions of the managerial staff regarding the owners' and investors' capital preservation and the state interests’ realization, has been proposed.

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4

MORITA, KEISUKE. "ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS." Singapore Economic Review 59, no. 02 (June 2014): 1450014. http://dx.doi.org/10.1142/s0217590814500143.

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The traditional theoretical analysis of tax evasion fails to explain the empirical finding that declared income decreases with the tax rate. We show that one of the reasons for this result is that many such studies overlook advance tax payments in their analyses. Furthermore, we investigate how advance tax payments influence the extent of tax evasion. We conclude that the influence of advance tax payments on the extent of tax evasion depends on whether an individual's preference is based on expected utility theory or prospect theory.

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Di Gioacchino, Debora, and Domenico Fichera. "Tax evasion and tax morale: A social network analysis." European Journal of Political Economy 65 (December 2020): 101922. http://dx.doi.org/10.1016/j.ejpoleco.2020.101922.

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6

Dularif, Muh, Sutrisno T., Nurkholis, and Erwin Saraswati. "Is deterrence approach effective in combating tax evasion? A meta-analysis." Problems and Perspectives in Management 17, no. 2 (April 25, 2019): 93–113. http://dx.doi.org/10.21511/ppm.17(2).2019.07.

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The purpose of this paper is to present the results of a meta-analysis of the relationship between determinant factors and tax evasion based on deterrence approach. Using the meta-analysis method, each statistical result of empirical studies is converted into r-pearson as standardized effect size, and then synthesized into a mean effect size in order to increase power and to resolve uncertainty. Theoretically, increasing audit, tax rate and tax penalty will decrease tax evasion. However, the results show that only tax rate has a significant impact on tax evasion. Synthesizing totally 478 outcomes from articles published between 1978 and 2018, there is a robust conclusion that decreasing tax rate is an effective tool in combating tax evasion. On the other hand, audit and penalty are not significant in influencing tax evasion. In addition, the results of heterogeneity analysis suggest that national culture and income level of the country are useful in explaining the impact of audit, tax rate and tax penalty on tax evasion. These findings should be of interest to policymakers. First, instead of sacrificing more resources in conducting audit or imposing more penalty, tax authorities should consider setting the tax rate as low as possible to diminish tax evasion. Second, considering that culture and income level influence the impact of audit and penalty on tax evasion, policymakers should consider national cultural values and income level condition when designing audit techniques and setting penalty structures.

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Abidin, Mohammad Zainul, Haula Rosdiana, and Roy Valiant Salomo. "Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN." International Journal of Renewable Energy Development 9, no. 1 (January 23, 2020): 53–62. http://dx.doi.org/10.14710/ijred.9.1.53-62.

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This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policies is reflected in the level of utilization of geothermal potential, which is higher in states that provide greater tax incentives. The results also indicate that geothermal power plants in AMS use dry steam, flash and binary cycle technologies with flash plants being the most common. Results suggest that the future development of geothermal energy in AMS will be related to the tax incentive policy and investment climate in those states. Furthermore, the granting of various types of tax incentives should be focused on the initial investment in geothermal development. ©2020. CBIORE-IJRED. All rights reserved

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8

James Kimea, Alfred, and Msizi Mkhize. "A longitudinal analysis of tax planning schemes of firms in East Africa." Investment Management and Financial Innovations 18, no. 3 (September 6, 2021): 194–203. http://dx.doi.org/10.21511/imfi.18(3).2021.18.

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Taxes play a significant role in the social and economic development of counties. On the other hand, taxes represent a significant cost to firms; hence they devise legal ways to reduce their taxes through tax planning. In East Africa, the statutory tax rate of firms averages 30%, which is considered a major burden to the firms. As a result, this study aims to longitudinally examine the tax planning practices of listed firms in East Africa countries (EACs). The study used twelve-year annual reports of ninety-one firms from EACs. Both cash effective tax rate (CEFR) and accounting effective tax rate were employed as tax planning measures. Descriptive statistics together with Wilcoxon signed-ranked test were used to analyze the results. The study demonstrates the existence of corporate tax planning by the listed firms in EACs. The average CETR of the firms was 17% as opposed to the statutory tax rate of 30%, demonstrating that the firms actively engage in tax planning activities. The evidence further demonstrated a gradual decrease in the tax planning activities of the firms over the past twelve years. The study further found out that the rates of decline in the firms’ tax planning were statistically insignificant. Despite the decrease in the firms’ tax planning, the tax authorities in EACs should enforce tax laws to eliminate the tax planning problem.

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9

Andreantoro, Gupto, and Deva Agung Mahendra. "Analysis Tax Planning On Withholding Tax And Value Added Tax Related To Reimbursement Transaction." International Journal of Scientific and Research Publications (IJSRP) 11, no. 5 (April 28, 2021): 696–702. http://dx.doi.org/10.29322/ijsrp.11.05.2021.p11373.

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10

Pratama, Arie. "Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (January 14, 2019): 21. http://dx.doi.org/10.33455/ijcar.v1i1.80.

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This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.

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Pratama, Arie. "Analysis of Tax Amnesty Disclosures, Tax Avoidance, and Firm Value." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (January 1, 2019): 21. http://dx.doi.org/10.33455/ijcar.v1i1.89.

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This research tried to investigate the relationship between tax amnesty disclosures, as mandated by Indonesia’s Statement of Financial Accounting Standards (SFAS) No. 70, the level of tax avoidance, and the firm value. This research used 34 samples of public listed companies that participate in 2016 tax amnesty program. Researcher used spearman-rho correlation coefficient and multiple linear regression to analyze the data. This research showed two results. First, there is a moderate negative relationship between tax amnesty disclosure level and tax avoidance level, indicate that necessity for tax amnesty disclosure will be reduced if the company had the lower level of tax avoidance. Second, this research also showed that tax avoidance level and tax amnesty disclosure level had the negative significant effect toward firm value. It is implied that tax amnesty and tax avoidance were two negative actions that reduce the investor trust’s in the company.

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12

Jaén-García, Manuel. "Tax-spend, spend-tax, or fiscal synchronization. A wavelet analysis." Applied Economics 52, no. 28 (December 19, 2019): 3023–34. http://dx.doi.org/10.1080/00036846.2019.1705238.

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13

Cho, Kyu-Yeol, and Ki-Hwan Lee. "Analysis on Tax Benefits of Tax Lease Scheme for Ships." Journal of Korea Port Economic Association 36, no. 2 (June 30, 2020): 63–86. http://dx.doi.org/10.38121/kpea.2020.06.36.2.63.

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14

Bowles, Roger, and Philip Jones. "Nonpayment of poll tax: An exploratory analysis of tax resistance." International Review of Law and Economics 13, no. 4 (December 1993): 445–55. http://dx.doi.org/10.1016/0144-8188(93)90033-2.

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15

Yaniv, Gideon. "Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis." National Tax Journal 52, no. 4 (December 1, 1999): 753–64. http://dx.doi.org/10.1086/ntj41789428.

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16

Ardy, Ardy, Ari Budi Kristanto, and Theresia Woro Damayanti. "Indonesian Taxpayers' Compliance: A Meta-Analysis." Accounting and Finance Research 7, no. 3 (May 9, 2018): 29. http://dx.doi.org/10.5430/afr.v7n3p29.

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This research examines the effect of six independent variables: tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit, on the compliance of Indonesian taxpayers through a meta-analysis of previous researches on Indonesian taxpayers' compliance from 2006 to 2016. The purpose of this research is to strengthen the findings of previous research that the variables above affect Indonesian taxpayers’ compliance. This research obtains empirical evidence that all of the variables above do affect Indonesian taxpayers’ compliance. With using meta-analysis approach, it is concluded that tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit have both positive and significant relationship either for individual or institutional tax payer’s compliance. Theoretically, this research enriches the literature and gives a conclusion for previous researches about tax compliance in Indonesia, which results were varied. Practically, this research gives a clearer picture to the government about factors (tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit) that could be improved to increase tax compliance.

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17

Vagif, Huseynov Fuad. "CONCEPTUAL ISSUES OF TAX ANALYSIS." Ekonomika ta derzhava, no. 10 (October 30, 2020): 118. http://dx.doi.org/10.32702/2306-6806.2020.10.118.

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18

Mironova, O. A. "TAX SECURITY: TRANSFORMATION-TYPOLOGICAL ANALYSIS." Развитие и безопасность, no. 4 (2019): 105–14. http://dx.doi.org/10.46960/74159_2019_4_105.

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19

Vasilieva, A., E. Gurvich, and V. Subbotin. "Economic Analysis of Tax Reform." Voprosy Ekonomiki, no. 6 (June 20, 2003): 38–60. http://dx.doi.org/10.32609/0042-8736-2003-6-38-60.

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The paper discusses progress in the implementation of tax reform in Russia. It is argued, basing on theoretical and cross-country analysis, that fine tuning of tax system is a more appropriate major target of reform, than cutting overall tax burden. A simplified model of demand for labor is used to estimate impact of tax reform on GDP composition and tax proceeds. The effect of reform on tax revenues is assessed as their reduction by 1.5% of GDP, compensated with expansion of tax bases. The decisions on further steps of tax reform are criticized as potentially dangerous for macroeconomic stability.

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20

Wijayanti, Amalia, and Firmansyah Firmansyah. "Analysis of Indonesian Tax Revenue." AFEBI Economic and Finance Review 1, no. 01 (March 10, 2017): 71. http://dx.doi.org/10.47312/aefr.v1i01.15.

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<p>This study analyzes the long-run and short-run effect of macroeconomic factors, such as real Gross Domestic Product (GDP), inflation rate, exchange rate and government spending on Indonesia’s tax revenue during 1976-2013, by utilizing the Error Correction Model (ECM). The finding of the study demontrates that in the long-run; the real GDP, exchange rate, and government spending affect Indonesia’s tax revenue, except the inflation rate. In short-run, Indonesia’s tax revenue statisically affected by government spending, while others variable do not influence Indonesia’s tax revenue. Error Correction Term (ECT) coefficient is 0.221, explains incompatibility tax revenue occur in long-run is corrected of 22 percent in one period.</p><p><br />JEL Classification: E01, E20, H20<br />Keywords: Error Correction Model, Macroeconomic, Tax revenue</p>

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21

HARTMAN, JOSEPH C., and RAYMOND V. HARTMAN. "AFTER-TAX ECONOMIC REPLACEMENT ANALYSIS." Engineering Economist 46, no. 3 (January 2001): 181–204. http://dx.doi.org/10.1080/00137910108967572.

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22

ROBINSON, JON. "AFTER TAX CASH FLOW ANALYSIS." Journal of Valuation 5, no. 1 (January 1987): 18–29. http://dx.doi.org/10.1108/eb008003.

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23

Klimenko, D. І. "Comparative analysis of transport tax." Legal position, no. 2 (2021): 108–12. http://dx.doi.org/10.32836/2521-6473.2021-2.21.

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24

Radjabov, Sardor Abdinazar Ugli. "Analysis Of Methods Of Verification Of Tax And Financial Statements." American Journal of Management and Economics Innovations 02, no. 10 (October 13, 2020): 6–10. http://dx.doi.org/10.37547/tajmei/volume02issue10-02.

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25

Hantono. "THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX." International Journal of Research -GRANTHAALAYAH 9, no. 1 (January 25, 2021): 49–65. http://dx.doi.org/10.29121/granthaalayah.v9.i1.2021.2966.

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This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The simultaneous have a significant effect on tax compliance. It can be concluded that tax knowledge mitigation, tax awareness, and tax morale towards tax compliance. The results of t-test showed that tax knowledge isn't approved and indicates it has a significant impact on affecting tax compliance, tax awareness is approved, and indicates has less impact on affecting tax compliance, tax morale isn't approved. It indicates has a great impact on affecting tax compliance. The results of F test showed that both of the independent variables are simultaneously affecting tax compliance. R Square's result is 0.710, which shows that 71 % of tax compliance mitigation can be explained by tax knowledge, tax awareness, and tax morale. Simultaneously, 29 % of tax compliance variables can be explained by other factors or variables not examined in this research.

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Grigorian, David A., and Hamid Reza Davoodi. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection." IMF Working Papers 07, no. 106 (2007): 1. http://dx.doi.org/10.5089/9781451866704.001.

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Promise A, Ordu, and Anele Clement A. "A Performance Analysis of Nigerian Tax Objectives Actualization: Evidence of 2000 – 2012." International Journal of Management Science and Business Administration 1, no. 6 (2015): 88–100. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.16.1008.

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This paper examines the extent to which objectives set by government (Nigerian) on tax revenue generation are being achieved. In doing this, however, it critically evaluates the comprehensive tax policy – right from reforms to final stage, tax incentives and how they have or have not made the actualization of the policy easier. Furthermore, the paper also evaluates the adequacy of the relevant tax laws as well at its loopholes in the system. In addition, the revenue generated over the years is looked through. Using data of 12 years’ period (2000 -2012), the revenue generated is compared in relation to budget, actual and Gross Domestic Product (GDP) of the country. It concludes with suggestions/strategies of improvements in the system towards increasing tax revenue generated.

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김영락. "Comparative Analysis of the Tax Consciousness on the Tax Compliance Action －Focused on the National Tax and Local Tax－." Tax Accounting Research ll, no. 51 (March 2017): 113–34. http://dx.doi.org/10.35349/tar.2017..51.006.

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29

Kuandykov, Nurzhan, Yerlan Abil, Arman Utepov, Aisulu Nurkey, and Aisulu Abenova. "Investigating the relationship between tax culture and tax communication in Kazakhstan." Problems and Perspectives in Management 19, no. 3 (August 31, 2021): 197–210. http://dx.doi.org/10.21511/ppm.19(3).2021.17.

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The study demonstrated the level of tax culture as the basis for tax compliance. In turn, the formation of a strong tax culture depended on certain factors. Therefore, there were statements that the degree of such a culture depends on the level of tax communication. To show this connection, this paper analyzed the content of text arrays and products of communicative correspondence by keywords income and asset declaration in the Google search system (content analysis). Results of the analysis demonstrated more than 160 news articles and numerous social media posts. Moreover, the study contains the analytics of social media powered by YouScan artificial intelligence platform. This paper also presents the analysis and results of the sociological survey, in which more than a thousand people participated in the two biggest cities in Kazakhstan. The data of the survey were analyzed by the software Statistica 10 – the statistical data analysis system. The survey showed low tax awareness of citizens, almost 72% of respondents did not know about the introduction of the declaration of income and welfare. The results obviously demonstrated that there is a positive correlation between investigated issues, and poor utilization of information and communications technology by the government. In this way, this paper explored the relationship between tax culture and tax communication, where the awareness of citizens could be a huge step in the formation of honest taxpayers and increase confidence in government institutions.

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Zasko, Vadim N., and Djamila Yu Shakirova. "Tax analysis of contracts as a way to minimize tax risks." Russian Journal of Entrepreneurship 16, no. 6 (April 10, 2015): 853. http://dx.doi.org/10.18334/rp.16.6.147.

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31

Firmansah, Bambang, and Ning Rahayu. "Analysis of Tax Authority Readiness in Tax Policy on Digital Economy." Jurnal Manajemen Pelayanan Publik 4, no. 1 (August 28, 2020): 51. http://dx.doi.org/10.24198/jmpp.v4i1.28005.

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The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So regulations and tax authority readiness are needed. Tax policy on digital economy is contained in Law number 2 of 2020. The study purpose is to analyze tax authority 's readiness to carry out tax policies on digital economy. This research method is a descriptive qualitative analytical method in narratives, tables and pictures in which researcher develops abstractions, theories and information from key informants. The theory used is the readiness, international taxation theory integrated with OECD recommendations. Based on study results showed that tax authority was ready but still needed improvements to the implementing regulations and improvement of human resources competency about digital economy.

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Zegarowicz, Łukasz Patryk. "R&D tax incentives versus international tax competition – spatial analysis." Optimum. Economic Studies, no. 1(99) (2020): 113–27. http://dx.doi.org/10.15290/oes.2020.01.99.08.

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Strulik, Holger, and Timo Trimborn. "Anticipated tax reforms and temporary tax cuts: A general equilibrium analysis." Journal of Economic Dynamics and Control 34, no. 10 (October 2010): 2141–58. http://dx.doi.org/10.1016/j.jedc.2010.05.018.

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34

Bahtigozina, E., and N. Markelova. "Tax planning as an effective method of analysis of tax risks." Journal of economic studies 2, no. 10 (November 24, 2016): 3. http://dx.doi.org/10.12737/23678.

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35

Yilmazkuday, Hakan. "Individual tax rates and regional tax revenues: a cross-state analysis." Regional Studies 51, no. 5 (February 24, 2016): 701–11. http://dx.doi.org/10.1080/00343404.2015.1119266.

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복문수. "A Comparative Analysis on Local Consumption Tax and Tobacco Consumption Tax." Korean Governance Review 20, no. 3 (December 2013): 167–98. http://dx.doi.org/10.17089/kgr.2013.20.3.007.

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정재현 and Jisun Chung. "Analysis on precedents to prevent offshore tax evasion via tax haven." Journal of IFA, Korea 30, no. 1 (February 2014): 179–216. http://dx.doi.org/10.17324/ifakjl.30.1.201402.005.

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Wenjun, Yue. "Tax Planning Analysis of Enterprise Accounting under the New Tax Law." Education Study 3, no. 2 (2021): 59–64. http://dx.doi.org/10.35534/fef.0303012.

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Siroky, J., J. Krajcova, and J. Hakalova. "The taxation of agricultural land with the use of multi-criteria analysis." Agricultural Economics (Zemědělská ekonomika) 62, No. 5 (May 27, 2016): 197–204. http://dx.doi.org/10.17221/183/2015-agricecon.

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The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.

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Rendy, Rendy, and Wiwit Irawati. "UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 2 (August 12, 2019): 141. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p141-148.

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The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of tax regulations does not affect the compliance of e-Commerce taxpayers, tax rates do not affect the compliance of e-Commerce taxpayers, taxpayer awareness affects e-Commerce users' taxpayer compliance. While simultaneously Understanding Tax Regulations, Tax Rates and Taxpayer Awareness influences the Taxpayer Compliance with e-Commerce users.

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Messacar, Derek. "Big Tax Data and Economic Analysis: Effects of Personal Income Tax Reassessments and Delayed Tax Filing." Canadian Public Policy 43, no. 3 (September 2017): 261–83. http://dx.doi.org/10.3138/cpp.2016-079.

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42

Matusevičienė, Lina, and Kristina Rudžionienė. "Determinants of Tax Planning: Theoretical Analysis." Buhalterinės apskaitos teorija ir praktika 22 (January 20, 2021): 5. http://dx.doi.org/10.15388/batp.2020.27.

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Annotation. Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that determine tax planning. Although there are a number of scientific literature analysing these factors, it is noted that there is a need to systematize this literature. The purpose of the article is to identify the determinants of tax planning activities in companies and households. Methods used in the article: systematic analysis of scientific literature, systematization of information, comparison, generalization. After analyzing the scientific literature, authors provide a concept of tax planning and selected determinants that encourage and inhibit the involvement of both types of taxpayers in tax planning activities. After a theoretical analysis, it was found that corporate tax planning is influenced by the company's profitability, profit begor taxes, internationalisation, the scale of foreign operations, listing, capital receptivity and growth, development, size and leverage of the company, optimism of the company CEO, experience of his military service, lobbying, reputation and financial accounting issues. Household tax planning is influenced by taxpayers' age, income, intra-household income inequality, experience, a compendium tax system, its complexity, fines, the likelihood ofecassionisation. Religiousity is a factor that hampers the involvement of both businesses and households in tax planning activities. Keywords: tax planning, determinants, tax avoidance, households, company. JEL Code: H26

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Nany, Magdalena, Endang Satyawati, and Ferani Ferani. "Pengaruh Pemahaman Wajib Pajak dan peranan Aparat peryajakan terhadap Kepatuhan wajib Pajak Bumi dan Bangunan di Kota surakarta." Jurnal Riset Akuntansi dan Keuangan 6, no. 1 (February 1, 2010): 63. http://dx.doi.org/10.21460/jrak.2010.61.167.

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The objective of this research was to give empirical evidence about the fficts of tax payer's lmowledge and tax fficer's rolq on rand and building tar payer's compliance partially. This research was also intended to give empirical evidence obout the effects of tax payerzs knowledge and tax fficer,s roles onland and building tax payer's compliance simultaneously. Data takenfrom 150 respondents were analyzed by multiple regression analysis. The results show that ta'r payer's lonwledge and tax officer's roles partially had significant fficlon land and building tax payer's compliance. The results also show that tax payer's lvtowledge and tav fficer's roles simultaneously had significant ffict. on land and building tax payer's compliance.Keywords : tax payer's lmowledge, tax fficer's roles, tax payer's compliance, land and building tar

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Deb, Rajat, and Sourav Chakraborty. "Tax Perception and Tax Evasion." IIM Kozhikode Society & Management Review 6, no. 2 (May 10, 2017): 174–85. http://dx.doi.org/10.1177/2277975217701363.

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The study attempts to report the factors that are responsible for people’s perceptions about taxation, in general, and tax evasion, in particular. The study frames a model, based on which research hypotheses are derived. Adopting crosssectional research design, a survey was carried out on a sample of 125 respondents. A pre-test was also carried out to test the reliability and validity of the interview-schedule before the actual survey was executed. Factor analysis was applied for data reduction. Results of inferential statistics show the influence of selective demographics on tax perception and tax evasion, with other factors such as provisions for penalty and prosecution and rates of tax also influencing the taxpayers’ decisions. While acknowledging a few shortcomings, the relevance of the study in policy-making has been enumerated. In conclusion, a road map for further studies has been indicated.

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Saraswati, Zulaicha Efrita, Endang Masitoh, and Riana Rachmawati Dewi. "TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 2 (August 31, 2018): 66–75. http://dx.doi.org/10.32492/eba.v4i2.615.

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The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers). The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.

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McLeod, Neil. "Psycho-linguistic analysis of tax judgments." International Journal of Speech Language and the Law 3, no. 2 (April 30, 2013): 232–49. http://dx.doi.org/10.1558/ijsll.v3i2.232.

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Ma, Jian, Yang Song, and Liu He Ji. "Benefits Analysis of Energy Tax Reform." Advanced Materials Research 986-987 (July 2014): 251–54. http://dx.doi.org/10.4028/www.scientific.net/amr.986-987.251.

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Sustainable economic growth of a country needs support from energy industry. The limitation and environmental problems caused by energy makes the governments to re-examine their energy strategies. As an important tool for national macro-control, tax policy has an irreplaceable role on the promotion of conventional energy conservation, sustainable use and introduction of new energy sources. More and more theories and practices have proved that the energy tax is beneficial to conservation and utilization of energy. At present, China has yet to levy a special energy tax. There are many problems in energy taxes, so we have to reform our current energy taxes. Evaluation of the effect of the reforms can be judged in many ways. In this article, we will analyze it from a social welfare perspective, trying to build an optimization of the energy tax system in order to achieve social welfare maximization.

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Poterba, James M. "Introduction: Economic Analysis of Tax Expenditures." National Tax Journal 64, no. 2, Part 2 (June 2011): 451–57. http://dx.doi.org/10.17310/ntj.2011.2s.01.

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Laksono, Kurniawan Panji, and Diah Widyawati. "EFFICIENCY ANALYSIS OF INDONESIAN TAX OFFICES." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 11, no. 2 (December 18, 2018): 61–74. http://dx.doi.org/10.48108/jurnalbppk.v11i2.318.

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This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical efficiency of taxation, like the audit effort and external factors, such as community education level. Increase on these two can improve the efficiency and productivity of tax offices.

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Suh Jung-woo. "Tax by the Actual Condition Analysis." Review of Business History 33, no. 3 (August 2018): 23–42. http://dx.doi.org/10.22629/kabh.2018.33.3.002.

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