Relevant bibliographies by topics / Tax Compliance Division

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Academic literature on the topic 'Tax Compliance Division'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 February 2022

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Journal articles on the topic "Tax Compliance Division"

1

Codesso, Mauricio, Marcelo Machado de Freitas, Xinxin Wang, Alecsandra de Carvalho, and Aldori Acácio da Silva Filho. "Continuous Audit Implementation at Cia. Hering in Brazil." Journal of Emerging Technologies in Accounting 17, no. 2 (August 24, 2020): 103–18. http://dx.doi.org/10.2308/jeta-2020-006.

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ABSTRACT This paper details the implementation of continuous audit at Cia. Hering, a large Brazilian clothing retailer, including challenges and opportunities that occurred during the process. Internal auditors used emerging technologies to improve the firm's audit procedures and implement continuous auditing in the firm's tax compliance system for its manufacturing division. By comparing internal invoice information to an exogenous tax dataset extracted directly from the State's Tax and Finance Office, internal auditors were able to review all electronic invoices for manufacturing in a timely way, improving information quality and internal controls. Continuous audit provided continuous control monitoring (CCM) and continuous data assurance (CDA) and reduced tax compliance risk in its manufacturing division.
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Sohail Saeed, Zulaiha A. Zubair, and Areeba Khan. "Voluntary Tax Compliance and the Slippery Slope Framework." Journal of Accounting and Finance in Emerging Economies 6, no. 2 (June 30, 2020): 571–82. http://dx.doi.org/10.26710/jafee.v6i2.1253.

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Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer. Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division. Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities. Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a crucial role in compliance.
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Nichols, Nancy B., and Robert C. Richardson. "Criminal Investigations of Taxpayer Fraud." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 44–58. http://dx.doi.org/10.2308/jltr.2006.4.1.44.

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Under the voluntary tax system in the United States, taxpayers are responsible for fully and accurately reporting and paying the amount of taxes owed. Voluntary tax compliance is reinforced through various programs including the document matching program, Internal Revenue Service (IRS) civil audits, and criminal prosecution. The Criminal Investigation (CI) division of the IRS is responsible for enforcing the criminal statutes. This article investigates the role of CI in tax compliance and analyzes the results of 598 published tax crime cases from 2000 through 2004. The results indicate that CI must increase its focus on cash economy small businesses. Additional recommendations include the expansion of tax withholding to nonemployee compensation and including payments to small businesses in the document matching program to reinforce the voluntary compliance system.
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4

Dalimunthe, Hasbiana, and Aditya Amanda Pane. "The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (February 6, 2021): 966–75. http://dx.doi.org/10.33258/birci.v4i1.1698.

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This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.
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5

Putra, Kadek Vanny Panji, and Edy Sujana. "Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng." Jurnal Akuntansi Profesi 12, no. 1 (June 30, 2021): 166. http://dx.doi.org/10.23887/jap.v12i1.30824.

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This study aims to determine the effect of taxpayer awareness on taxpayer compliance, tax knowledge on taxpayer compliance, and the fiscus service quality on taxpayer compliance. This research is a quantitative research with the number of respondents as many as 35 employees of the financial division of hotels in Buleleng Regency. Data obtained by distributing questionnaires directly. The sample technique used is purposive sampling. The data used are primary data in the form of respondents' answers and processed using SPSS 20 for windows. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance, tax knowledge had a positive and significant effect on taxpayer compliance and fiscus service quality had a positive and significant effect on taxpayer compliance.
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6

Fionasari, Dwi, Retri Wiyarni, Della Hilia Anriva, Annie Mustika Putri, and Norra Isnasia Rahayu. "Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak." Jurnal Akuntansi dan Ekonomika 11, no. 1 (June 20, 2021): 82–88. http://dx.doi.org/10.37859/jae.v11i1.2544.

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This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.
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7

Beck, Paul J., and Petro Lisowsky. "Tax Uncertainty and Voluntary Real-Time Tax Audits." Accounting Review 89, no. 3 (December 1, 2013): 867–901. http://dx.doi.org/10.2308/accr-50677.

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ABSTRACT This study examines the empirical relation between voluntary participation in the Internal Revenue Service's (IRS) Compliance Assurance Process (CAP) audit program, and tax uncertainty disclosed in financial statements pursuant to Financial Interpretation No. 48 (FIN 48). Based on the findings of prior analytical and empirical research, we formulate and test hypotheses about the likelihood of voluntary CAP participation and the resulting effect on FIN 48 tax reserves. We find that firms with moderate-sized FIN 48 reserves are more likely to participate in CAP than firms with either small or large reserves, indicating an inverted U-shaped relation between CAP participation rates and firms' tax reserves. After controlling for non-random sample selection, we find that CAP firms significantly reduce their FIN 48 reserves by about 16.5 percent relative to non-CAP firms. However, this reduction is concentrated among firms with moderate-sized FIN 48 reserves. These cross-sectional differences are consistent with FIN 48 reserves reflecting both tax uncertainty and tax aggressiveness. JEL Classifications: M41; M42; M48; H25. Data Availability: FIN 48 data and confidential tax data on CAP participants are obtained from the Internal Revenue Service (IRS) Large Business & International (LB&I), Planning, Analysis, Inventory, and Research Division (PAIR). The CAP data are not publicly available; the FIN 48 data were compiled and validated by the IRS and made available to one of the authors. All other data are available from public sources identified in this treatise. Because tax data are confidential and protected by data nondisclosure agreements under the Internal Revenue Code, all statistics are presented in the aggregate; no statistics with three or fewer observations are disclosed. Any opinions are those of the authors and do not necessarily reflect the views of the IRS.
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8

Li, Xiangfei, Qin Qin, and Yang Gao. "Optimal Implementation Strategy of Carbon Emission Reduction Policy Instruments in Consideration of Cost Efficiency." Journal of Systems Science and Information 5, no. 2 (June 8, 2017): 111–27. http://dx.doi.org/10.21078/jssi-2017-111-17.

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Abstract In this paper, regulatory and optimum programming model has been adopted. Considering the costs of emission reduction, supervision and penalty, we went all out to analyze the optimal decision of cost efficiency of regulators when implementing these three policy instruments: carbon emission standards, carbon emission trading permissions, and carbon taxes as well. Its result has indicated: In strict accordance with control target of total carbon emissions, regulators are willing to render social and economic cost able to achieve the goal of optimal cost efficiency by regulating carbon emission standards and supervising marginal cost caused by variations in the probability; fortunately, under the conditions of low supervisory cost and certain criteria which is met, the implementation of carbon emission trading permissions could provide social and economic cost with opportunities to realize that objective; through comparative analysis, carbon emission trading permissions have the advantages of higher efficiency than carbon emission standards on the premise of incomplete information. During the implementation of carbon taxes strategy, when there exists uncertainty information in the enterprises reduction behaviors, the condition which enterprises can fully comply with is the tax rate level is not higher than marginal penalty function; the tax rate level of enterprises perfect compliance ought not to be lower than the division of marginal penalty cost and marginal supervisory cost. The optimal strategy of enterprises imperfect compliance is that regulators varying the marginal cost of emission standards is equal to varying that of supervisory probability.
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9

Kushu, S. O., and Y. A. Sobka. "PLASTIC CARDS AS THE MAIN SECTOR OF CASHLESS PAYMENTS." Scientific bulletin of the Southern Institute of Management, no. 1 (March 30, 2018): 76–79. http://dx.doi.org/10.31775/2305-3100-2018-1-76-79.

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The article discusses the impact of plastic cards on minimizing the risks of the organization. Non-cash payments - is an integral part of the management of financial and economic activities of the banking sector within the framework of a single strategy of economic development, which is a process of systematic use of the optimal legal methods and methods to establish the desired future financial condition of the object in terms of limited resources and the possibility of their alternative use. The process of using plastic cards should be considered in a number of ways. The organizational aspect assesses the degree of formalization and regulation of the use of cashless payments. It is clear that the higher the degree of regulation of procedures, the higher the predictability and manageability of the process of cashless payments. Coordination is the degree of coordination among the participants. It is the result of a high degree of regulation of the process or effective operational work of the Department of non-cash payments. The methodology reflects the compliance of plastic cards calculation methodology adopted by the company, its production characteristics and financial and economic structure. The value of the motivational aspect of non-cash payments is that it makes it possible to stimulate the results of the work of the head, or the entire Department of non-cash payments. Stimulation is made by means of inclusion in the budget of division of the bonus Fund which can be used for payment of awards to employees of division and its head. The need to calculate Bank cards is inherent in the legislation itself, which provides for certain regimes for different situations, allows different methods for calculating the tax base and offers various benefits if they act in the desired directions to the authorities. In addition, the process of calculating plastic cards is due to the interest of the state in providing a number of advantages in order to stimulate any sphere of production, category, regulation of socio-economic development.
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10

Kolisnyk, Anna. "Legal regulation of financial control over the activities of business entities." Law and innovations, no. 3 (31) (October 2, 2020): 71–77. http://dx.doi.org/10.37772/2518-1718-2020-3(31)-11.

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Problem setting. In the context of the ongoing European integration processes, the issue of creating a modern, optimal and effective system of measures of state financial control over the activities of economic entities is becoming increasingly important for Ukraine. First of all, it is necessary to clearly and coherently regulate public financial control, in particular, its types, methods, forms, procedures, as well as the legal status of public financial control in order to prevent violations of financial legislation by economic entities and promote harmonization of the national economy. with the economic systems of other developed countries. Analysis of recent research. Some problems of legal regulation of state financial control have been studied by such scientists as: L. Voronova, O. Grachova, O. Dmytryk, M. Kucheryavenko, T. Latkovska, O. Semchyk etc. At the same time, as we have already noted, the imperfection of legislative regulation (the presence of conflicts and gaps in the regulation of public financial control), the imperfection of the system of public financial control and other factors necessitate further research and proposals for improving existing legislation. in this area. Thus, the purpose of this article is to analyze the current state of legal regulation of public financial control in Ukraine. Article’s main body. The article considers the legal regulation of financial control over the activities of economic entities in Ukraine. The need to improve the current legislation in the field of financial control was emphasized. It was emphasized that the legislator now prohibits tax audits for all taxpayers, regardless of their division into large, small and medium. Excluding large taxpayers from the list of taxpayers covered by the moratorium during the quarantine period without available grounds, in fact, violates the principles of tax law. Conclusions. It is emphasized that the relationship between business entities and regulatory authorities should be as flexible as possible and implemented in the form of public-private partnership. It is proposed to amend Art. 26 of the Budget Code of Ukraine and to consolidate the definition of “control over compliance with budget legislation”, as well as to determine the forms (methods) of its implementation.
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Books on the topic "Tax Compliance Division"

1

Colorado. Office of State Auditor. Division of Tax Audits and Compliance, performance audit. [Denver, Colo.] (200 E. 14th Ave., Denver 80203): [State of Colorado, Office of the State Auditor, 1990.

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Stathis, Jennie S. The tax gap: Statement of Jennie S. Stathis, Associate Director, General Government Division, before the Senate Budget Committee. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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Stathis, Jennie S. The tax gap: Statement of Jennie S. Stathis, Associate Director, General Government Division, before the Senate Budget Committee. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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Stathis, Jennie S. The tax gap: Statement of Jennie S. Stathis, Associate Director, General Government Division, before the Senate Budget Committee. [Washington, D.C.?]: U.S. General Accounting Office, 1988.

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Audit, New York (State) Office of the State Comptroller Division of Management. Department of Taxation and Finance, Division of Tax Compliance seizure and sale of assets. [Albany, N.Y.]: The Division, 1998.

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Stathis, Jennie S. Taxpayer compliance: Reducing the income tax gap : statement of Jennie S. Stathis, Director, Tax Policy and Administration Issues, General Government Division, before the Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1995.

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Colorado. Office of State Auditor. Tax Conferee Section, Department of Revenue: Performance audit, June 2001. [Denver, Colo: Office of State Auditor, 2001.

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Willis, Lynda D. Tax system burden: Tax compliance burden faced by business taxpayers : statement of Lynda D. Willis, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1994.

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Willis, Lynda D. Tax system burden: Tax compliance burden faced by business taxpayers : statement of Lynda D. Willis, Associate Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: The Office, 1994.

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Montana. Legislature. Legislative Audit Division. Tax dispute resolution process for corporate license and natural resource taxes, Compliance, Valuation and Resolution Division, Department of Revenue: Limited scope performance audit. [Helena, MT: The Division, 2003.

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Conference papers on the topic "Tax Compliance Division"

1

Kappanna, Hemanth K., Marc C. Besch, Arvind Thiruvengadam, Pragalath Thiruvengadam, Peter Bonsack, Daniel K. Carder, Mridul Gautam, et al. "Evaluation of Drayage Truck Chassis Dynamometer Test Cycles and Emissions Measurement." In ASME 2012 Internal Combustion Engine Division Fall Technical Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/icef2012-92106.

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In 2006, the ports of Long Beach and Los Angeles adopted the final San Pedro Bay Ports Clean Air Action Plan (CAAP), initiating a broad range of programs intended to improve the air quality of the port and rail yard communities in the South Coast Air Basin. As a result, the Technology Advancement Program (TAP) was formed to identify, evaluate, verify and accelerate the commercial availability of new emissions reduction technologies for emissions sources associated with port operations, [1]. Container drayage truck fleets, an essential part of the port operations, were identified as the second largest source of NOx and the fourth largest source of diesel PM emissions in the ports’ respective 2010 emissions inventories [2, 3]. In response, TAP began to characterize drayage truck operations in order to provide drayage truck equipment manufacturers with a more complete understanding of typical drayage duty cycles, which is necessary to develop emissions reduction technologies targeted at the drayage market. As part of the broader TAP program, the Ports jointly commissioned TIAX LLC to develop a series of drayage truck chassis dynamometer test-cycles. These cycles were based on the cargo transport distance, using vehicle operational data collected on a second-by-second basis from numerous Class 8 truck trips over a period of two weeks, while performing various modes of typical drayage-related activities. Distinct modes of operation were identified; these modes include creep, low-speed transient, high-speed transient and high-speed cruise. After the modes were identified, they were assembled in order to represent typical drayage operation, namely, near-dock operation, local operation and regional operation, based on cargo transport distances [4]. The drayage duty-cycles, thus developed, were evaluated on a chassis dynamometer at West Virginia University (WVU) using a class 8 tractor powered by a Mack MP8-445C, 13 liter 445 hp, and Model Year (MY) 2011 engine. The test vehicle is equipped with a state-of-the-art emissions control system meeting 2010 emissions regulations for on-road applications. Although drayage trucks in the San Pedro Bay Ports do not have to comply with the 2010 heavy-duty emissions standards until 2023, more than 1,000 trucks already meet that standard and are equipped with diesel particulate filter (DPF) and selective catalytic reduction (SCR) technology as used in the test vehicle. An overview of the cycle evaluation work, along with comparative results of emissions between integrated drayage operations, wherein drayage cycles are run as a series of shorter tests called drayage activities, and single continuous drayage operation cycles will be presented herein. Results show that emissions from integrated drayage operations are significantly higher than those measured over single continuous drayage operation, approximately 14% to 28% for distance-specific NOx emissions. Furthermore, a similar trend was also observed in PM emissions, but was difficult to draw a definite conclusion since PM emissions were highly variable and near detection limits in the presence of DPF. Therefore, unrepresentative grouping of cycle activity could lead to over-estimation of emissions inventory for a fleet of drayage vehicles powered by 2010 compliant on-road engines.
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Myny, Kris, Yi-Cheng Lai, Nikolaos Papadopoulos, Florian De Roose, Marc Ameys, Myriam Willegems, Steve Smout, Soeren Steudel, Wim Dehaene, and Jan Genoe. "15.2 A flexible ISO14443-A compliant 7.5mW 128b metal-oxide NFC barcode tag with direct clock division circuit from 13.56MHz carrier." In 2017 IEEE International Solid- State Circuits Conference - (ISSCC). IEEE, 2017. http://dx.doi.org/10.1109/isscc.2017.7870359.

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Kappanna, Hemanth, Marc C. Besch, Daniel K. Carder, Mridul Gautam, Adewale Oshinuga, and Matt Miyasato. "Development of an Advanced Retrofit Aftertreatment System Targeting Toxic Air Contaminants and Particulate Matter Emissions From HD-CNG Engines." In ASME 2010 Internal Combustion Engine Division Fall Technical Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/icef2010-35131.

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Increasing urban pollution levels have led to the imposition of evermore stringent emissions regulations on heavy-duty engines used in transit buses. This has made compressed natural gas (CNG) a promising fuel for reducing emissions, particularly particulate matter (PM) from heavy-duty transit buses. Indeed, research studies performed at West Virginia University (WVU) and elsewhere have shown that pre-2010 compliant natural gas engines emit an order of magnitude lower PM emissions, on a mass basis, when compared to diesel engines without any exhaust aftertreatment devices. However, on a number basis, particle emissions in the nanoparticulate range were an order of magnitude higher for natural gas fueled buses than their diesel counterparts. There exists a significant number of pre-2007 CNG powered buses in transit agencies in the US and elsewhere in the world. Therefore, an exhaust aftertreatment device was designed and developed by WVU, in association with Lubrizol, to retrofit urban transit buses powered by MY2000 Cummins Westport C8.3G+ heavy-duty CNG engines, and effectively reduce Toxic Air Contaminants (TAC) and PM (mass and number count) exhaust emissions. The speciation results showed that the new exhaust aftertreatment device reduced emissions of metallic elements such as iron, zinc, nonmetallic minerals such as calcium, phosphorus and sulfur derived from lube oil additives to non-detectable levels, which otherwise could contribute to an increase in number count of nanoparticles. The carbonyl compounds were reduced effectively by the oxidation catalyst to levels below what were found in the dilution air. Also, hydrocarbons identified as TAC’s by California Air Resource Board (CARB) [1] were reduced to non-detectable levels. This ultimately reduced the number of nanoparticles to levels equal to that found in the dilution air.
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