Relevant bibliographies by topics / Tax payer

Contents

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

Academic literature on the topic 'Tax payer'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "Tax payer"

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Purnomolastu, Norbertus. "ANALYSIS OF RELATIONSHIP AMONG FACTORS THAT INFLUENCE ATTITUDE TAX PAYER ON TAX PAYER COMPLIANCE." Sosial & Humaniora 7, no. 1 (December 20, 2013): 22. http://dx.doi.org/10.24123/jsh.v7i1.676.

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The low tax ratio as comparison between tax revenue and gross domestic product rate of Indonesia compared with other countries indicated low tax payer compliance rate on compulsion to pay tax. The tax payer compliance level is influenced by factors of tax payer attitude and law supremacy. Stronger law supremacy will influence tax payer compliance and attitude in paying tax. The tax payer attitude is influenced by factors of service, socialization and law supremacy. Law supremacy can influence tax payer compliance in direct and indirect manner that in turn influence tax payer attitude and finally his/her compliance. By identifying the extent of socialization, service and law supremacy factors influence on tax payer attitude that will influence tax payer compliance it is expected to give benefit for stakeholder where in this case is taxation general directorate. By identifying which factor that has greaterinfluence it is expected to give more priority in performing influencing activities in improving tax revenue. Tax revenue improvement is expected to be able to improve tax ratio. Tax ratio increase is indication of increased tax payer compliance in performing his duty of paying tax.
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O'Malley, Kathleen, and Shirley Kelly. "Compensated by the Tax-Payer." Books Ireland, no. 280 (2005): 254. http://dx.doi.org/10.2307/20632853.

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Nick, Peter. "Microtubules and the tax payer." Protoplasma 249, S2 (October 18, 2011): 81–94. http://dx.doi.org/10.1007/s00709-011-0339-5.

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Anugrah, Audrey, Zaitul Zaitul, and Herawati Herawati. "Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak." JAE (JURNAL AKUNTANSI DAN EKONOMI) 5, no. 1 (March 1, 2020): 77–87. http://dx.doi.org/10.29407/jae.v5i1.13444.

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The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.
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Cahyono, Yuli Tri. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)." Riset Akuntansi dan Keuangan Indonesia 2, no. 2 (September 18, 2017): 163–75. http://dx.doi.org/10.23917/reaksi.v2i2.4923.

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This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income
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Arunasalam, Kavitha. "A Study on Tax Payer Perception on Tax E-Filling in Less Developed Areas in Malaysia." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 10, 2020): 776–86. http://dx.doi.org/10.37200/ijpr/v24i2/pr200390.

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Siswanto, Eko Hadi, and Rachmi Septia Yustikasari. "Pemeriksaan Pajak Dan Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Studi Pada Wajib Pajak KPP Pandeglang." Liquidity 4, no. 1 (June 28, 2018): 20–25. http://dx.doi.org/10.32546/lq.v4i1.77.

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The purpose of this research is to study it there is positive influence of tax audit and tax payer compliance of tax receipts.The research method used is causal, with the unit of analysis Entity Tax Payer. Sampling method used stratified random sampling.The tax audit and tax payer compliance of tax receipts by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s positive influence of influence of tax audit and negative influence tax payer compliance of tax receipts.
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Dewi Rachmania, Eni Suharti,. "Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion." Jurnal Akuntansi 23, no. 2 (October 17, 2019): 285. http://dx.doi.org/10.24912/ja.v23i2.589.

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The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.
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Lauty, Puspa Ayu, and Theresia Woro Damayanti. "Tax Payers Consultative Year 2015: There Is a Dramaturgy?" KINERJA 22, no. 2 (November 6, 2018): 156–67. http://dx.doi.org/10.24002/kinerja.v22i2.1811.

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This research examines about dramaturgy of the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. The purpose of this rearch is to describe and analyze the implementation of Tax Payer Consultative Year 2015 policy as a dramaturgy at Kantor Pelayanan Pajak Pratama Semarang Candisari. This research is a qualitative research using descriptive analysis and interviewing techniques directly to the informant. The number of respondents in this research were 8 people. The results of this research indicate that there was dramaturgy on the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. Proven by the compatibility between the criterias about the behavior of dramaturgy of Tax Payer Consultative Year 2015 policy and the criterias according to the theory of dramaturgy by Goffman (1959), which is used as a reference in this research.Keywords: Dramaturgy, Tax Payer Consultative Year 2015
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Supriyanti, Supriyanti, and Nur Hidayati. "PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." Akuntansi dan Teknologi Informasi 7, no. 1 (May 26, 2019): 41–50. http://dx.doi.org/10.24123/jati.v7i1.1932.

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The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaire to the tax payer in Tax Service Department East Sidoarjo directly at 2007. There are 43 questioners collected. The result of validity and reliability from 44 question shows that all question is valid and reliable. So, the result of normality shows that data is normal distribution. The result of regression shows that just tax knowledge variable influence significantly toward tax payer compliance.
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Dissertations / Theses on the topic "Tax payer"

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Šodková, Petra. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199087.

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This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
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Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.

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Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacun
Essence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one
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Semerád, Pavel. "Daňové dopady na majitele nemovitostí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232545.

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The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Matějková, Jana. "Simulace vývoje daňové zátěže při obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232772.

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The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
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Krutinová, Klára. "Vybrané účetní případy a jejich řešení v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264098.

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This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
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Laucius, Gediminas. "Teisės į PVM ataskaitą ir prievolės registruotis PVM mokėtoju santykis pridėtinės vertės mokesčio raidos kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104841-25561.

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Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą]
Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]
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Vitkus, Laimonas. "Registracija pridėtinės vertės mokesčio mokėtojais Lietuvoje: sąlygos ir kontrolės mechanizmas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061213_123155-28398.

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This work analyzes the legal regulation of registering payers of the VAT, aiming to determine and solve problems, which arise for the payers of VAT when registering to become as such and for the State Tax Inspectorate when administering and controlling this process. Mostly the Lithuanian Republic Law on Value Added Tax and the EU Sixth Council Directive 77/388/EEC regulations are analyzed. By applying document analysis and other related methods, it was determined that registration as a VAT payer is actually the right of the persons, not the duty. However, the implementation of this right is burdened by ambiguous regulations in the law and its official commentary. Difficulties especially arise when identifying persons who could be registered as VAT payers. In addition, it was confirmed that many other aspects important to the registration as VAT payers, e.g. „economic activity“, „intention to do economic activity“, „random transaction“, lack definition, which may cause uncertainty for Lithuanian and foreign persons who are registering. Prevention of fraud, where the actions of registration as VAT payers control are aimed at, greatly depends on the freedom of actions granted to the State Tax Inspectorate by the legal acts. Therefore, the author draws attention to the risk, which is related to the choice of the proper methods of control and implementation without violating the interests of the state and the taxpayers. At the end of the thesis, together with conclusions, the... [to full text]
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Novikovas, Martynas. "Transfer pricing model for tax payers and tax administrators." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102758-55280.

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The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm’s length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm’s length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.
Disertacijoje „Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui“ nagrinėjama sandorių tarp asocijuotų asmenų kainodaros raida, reglamentavimas bei metodai. Disertacijoje atlikta užsienio šalių mokslininkų sandorių tarp asocijuotų asmenų kainodaros teorinių ir empirinių tyrimų analizė. Remiantis sandorių tarp asocijuotų asmenų kainodaros teisine baze bei užsienio šalių mokslininkų atliktų tyrimų rezultatais, sudaryta: sandorių tarp asocijuotų asmenų kainodaros nustatymo metodiką įmonėms, kurios sudaro kontroliuojamus sandorius, bei sandorių tarp asocijuotų asmenų kainodaros įvertinimo bei kontrolės metodiką mokesčių administratoriams. Iš šių dviejų metodikų buvo sudarytas sandorių tarp asocijuotų asmenų modelis bei pateikiami šio modelio taikymo pavyzdžiai. Disertacijoje pateikiama dažniausiai praktikoje pasitaikančių sandorių (prekių pardavimo, paslaugų teikimo, paskolų suteikimo, nematerialiojo turto perleidimo) kainodaros nustatymo pavyzdžiai Lietuvos įmonėms, o taip pat: disertacijoje buvo atliktas kontroliuojamų sandorių kainodaros reguliavimo efektyvumo Lietuvoje tyrimas.
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Gangl, Katharina, Eva Hofmann, Barbara Hartl, and Mihaly Berkics. "The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary." Taylor & Francis, 2019. http://epub.wu.ac.at/6829/1/01442872.2019.pdf.

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Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reasonbased and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust, which leads to an antagonistic climate and enforced motivation. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.
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Sjunnesson, Helene. "Papper och lump : studier av kontinuitet och förändring i nordisk pappersindustri från 1600-tal till 1900-tal." Licentiate thesis, KTH, Philosophy and History of Technology, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3977.

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. This thesis consists of an introduction and four previously published articles. The joint empirical focus is papermaking based on textile rags as fibre raw material. Furthermore the physical environment is central in the studies. The relationship between continuity and change is a prevailing theme. The thesis also pays attention to the use of different sorts of rags and to the connection between this kind of papermaking and the textile industry.

The overall purpose is to throw new light upon the paper industry based on rags – a part of early industry seldom mentioned in historical surveys of the industrialization process in Sweden. The aim is also to question the prevalent Swedish historical writing commissioned by the branch, characterized by set divisions between different phases of technical and industrial development, from simple craft to modern industry. One of these borderlines has been drawn between papermaking by hand and papermaking by machine, with the 1830s as the selected transition period. By studying and analysing changes in the traditional and seemingly static papermaking as well as the opposite: the traditional that has lingered in the new, this thesis shows that the course of events was much more complicated than that. An outcome of the studies is that the industrialization of the rag based paper industry has been a complex, uneven and prolonged process.

The first main part of the thesis consists of two Swedish regional studies centred on the province of Östergötland in a long-time perspective. The focus is mainly on the long continuity of papermaking by hand, which was carried out between 1628 and 1968. The study shows that a variety of types and sizes of mills regarding ownership, forms of production, location, paper qualities and techniques can be identified. Continuity was the dominating feature but within this framework technological and industrial change also took place.

The second main part of the thesis has a Nordic perspective and deals with a shorter period, mainly 1830-1870. One study examines the introduction of the paper-machine and the establishment of the first machine-made paper mills in Denmark, Sweden, Norway and Finland with special attention given to the Swedish mill Holmen in Norrköping and the Finnish Tammerfors mill, both situated in textile mill towns. A second Nordic study surveys hand-made paper mills founded during and after the time when the paper-machine technology had been established. As the studies show, two parallel development tracks were prevalent in the paper industry in the Nordic countries during the period 1830-1870 – papermaking by machine and papermaking by hand.

The first paper machines were imported from Britain to some of the oldest and largest paper mills. The introduction of the new technology led to changes in for instance the paper mill buildings and the organization of work regarding the papermaking process. In the preparatory and finishing work manual methods remained, and as before it employed mostly women.

At the same time, papermaking by hand continued to change and new hand-made paper mills were founded until as late as the 1890s. The study discusses possible explanations, among them growing markets for special qualities and combinations with other branches of industry.

All the studies show a connection between hand-made paper mills and wool mills on one hand, and machine-made paper mills and cotton and linen mills on the other hand. The paper industry based on rags could in fact be characterized as a kind of textile industry

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Books on the topic "Tax payer"

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Gentile, Antonino, editor of compilation and Giannini, Silvia, editor of compilation, eds. Evasione fiscale e "tax compliance". Bologna: Società editrice Il mulino, 2012.

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Goda, Gopi Shah. A tax on work for the elderly: Medicare as a secondary payer. Cambridge, Mass: National Bureau of Economic Research, 2007.

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Donghai, Wang, ed. Tai chao tu lu man tan. Taibei Shi: Xin guang you chao za zhi she, 1985.

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Mauritius. White paper on PAYE and CPS. [Port Louis: s.n., 1993.

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Finance, Canada Dept of. White Paper. Tax Reform. S.l: s.n, 1987.

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Canada. Dept. of Finance. Harmonized sales tax: Technical paper. Ottawa, Ont: Dept. of Finance, 1996.

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Canada. Dept. of Finance. Tax reform 1987: The white paper. [Ottawa]: Dept. of Finance, Canada, 1987.

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Canada. Dept. of Finance. The white paper : Tax reform 1987. Ottawa: Dept. of Finance, 1987.

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Canada. Department of Finance. Goods and services tax: Technical paper. [Ottawa]: Department of Finance, 1989.

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H, Wilson Michael. Tax reform, 1987: The white paper. [Ottawa]: Dept. of Finance, Canada, 1987.

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Book chapters on the topic "Tax payer"

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Green, Ewen. "The Burden of the Income-Tax Payer." In Imperial Fiscal Reform, 1–17. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003101468-1.

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Balcar, Vladimír. "Nespolehlivý plátce DPH z pohledu problematiky ukládání sankce typu zařazení osoby do blacklistu – komparace." In Interakce práva a ekonomie, 15–35. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-1.

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The paper explores the institute of unreliable VAT payer (Section 106a of Act No. 235/2004 Coll., on Value Added Tax), from the perspective of the issue of imposing a sanction type of inclusion of a subject in a blacklist. The paper contains a comparison of its legislation with the historical legislation of the list of persons prohibited from performing public contracts (Section 120a of Act No. 137/2006, on Public Procurement, effective until 30 September 2016), and with the current legislation of private registers of debtors (Section 20z of Act No. 634/1992 Coll., on Consumer Protection), specifically with negative registers of the SOLUS association. The aim of the paper is to identify partial moments of the legal regulation of compared institutes, which are common to these institutes, as well as those in which they differ.
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Sazon, Maria C. "Evaluating Tax-Exempt Commercial Paper." In The Handbook of Municipal Bonds, 1005–13. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198093.ch60.

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Hart, David M., Gary Chartier, Ross Miller Kenyon, and Roderick T. Long. "John C. Calhoun, “Tax Payers versus Tax Receivers” (1849)." In Social Class and State Power, 107–15. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-64894-1_17.

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Sinclair, Walter. "Income from employments and PAYE." In St. James’s Place Tax Guide 2002–2003, 91–131. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_10.

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Rosner, Mike, and Jan Joachimsen. "Il-Malti fis-Soċjetà tal-Informazzjoni Ewropea." In White Paper Series, 10–21. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-30681-5_3.

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Kobayashi, Nobuyuki. "Requirements for the Application of Exemption from Real Estate Acquisition Tax Due to Purpose of Use: Based on the Acquisition of Land Usage for a School Site by an Incorporated Educational Institution." In New Frontiers in Regional Science: Asian Perspectives, 147–64. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_11.

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AbstractWhen an incorporated educational institution acquires real estate to establish a school, real estate acquisition tax is tax exemption. There are two interpretations of these tax exemption requirements: interpreting that real estate acquisition to establish a school is a requirement for tax exemption and interpreting that the establishment of a school is a requirement for tax exemption requirement. This paper discusses these tax exemption requirements, along with their accreditation standards and limited interpretation.
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Morton, Paul. "Opinion Standards for Tax Practitioners Under U.S. Department of the Treasury Circular 230 — Comment on the paper by Michael J. Desmond." In Tax and Corporate Governance, 283–87. Berlin, Heidelberg: Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-77276-7_22.

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Feldek, Michael. "Právní úprava úroků vznikající při správě daní z hlediska jejich účelu a výše." In Interakce práva a ekonomie, 93–108. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-6.

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Tax administration is essentially the handling of funds. However, money loses its value over time, which becomes particularly important in situations where the obliged entity defaults on payment. The tax administration legislation therefore contains a system of interest which, under certain conditions, is added to such a payment as an accessory. The aim of the paper will therefore be to explain the purpose of the individual interest payments under the Tax Procedural Code and the significance of the recent developments in the legislation, which have significantly changed the conditions for their generation and their amount.
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Papavasilevská, Sandra. "Zrušení daně z nabytí nemovitých věcí a jeho dopad na ekonomiku státu." In Interakce práva a ekonomie, 51–62. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-3.

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The paper deals with a topic including the abolition of the tax on the acquisition of immovable property and its impact on the state economy. Although the tax on the acquisition of immovable property was abolished in September 2020, there are still many unanswered questions about the repeal. One of the main objectives of the contribution is to answer the question of why and, if so, on what grounds the cancellation was made at the most inopportune moment, especially during the Covid-19 pandemic. The contribution will, inter alia, address tax theory, in particular in relation to trasnfer taxes, by comparing them, including the abolition of the tax on the acquisition of immovable property itself. An integral part of this will be to look at the effectiveness of abolishing this tax and to make at least substantial assertions as to why such a repeal did not take place either sooner or later, and in particular what effect it will have on the overall economy of the state, which is already facing a burden on the state budget due to the pandemic situation.
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Conference papers on the topic "Tax payer"

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., Marthadiansyah, Inten Meutia, Mukhtaruddin ., and Dewa Saputra. "EMPIRICAL STUDY OF TAX PAYER COMPLIANCE IN TAX FILING: APPLYING THEORY OF PLANNED BEHAVIOR." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.14.

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Diah, Ahyar Muhammad, and Hasiara La Ode. "Factors Influencing Tax Payer Compliance to Fulfill the Obligation to Pay Tax in Samarinda Municipality." In Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icastss-19.2019.84.

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Marta, Genisha, Anisa Kusumawardani, and Irwansyah Irwansyah. "Tax Payer Compliance of SME (Small and Medium Enterprises): Samarinda Food Sector." In Mulawarman International Conference on Economics and Business (MICEB 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/miceb-17.2018.32.

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

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Sylviana Kasim, Elsie. "Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer." In The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010700200002967.

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Kamil, Islamiah. "The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance." In Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.26-9-2020.2302685.

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Mahmudah, Nurul, and Ely Kartikaningdyah. "The Effect of Perception of Utilization, Perception of Easy of Use and Taxpayer Satisfaction on E-Filing Use by Tax Payer." In First International Conference on Applied Science and Technology (iCAST 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200813.028.

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Çelik, Sabahat Binnur. "The Limits of State Intervention in Economy by Taxation in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.

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People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and the ruling parties’ intent about remaining in power or the opposition parties' intent about coming in power also determines the limits of taxation. Proceedings of the independent judicial bodies are very important about the limitation of taxation. Because independent judicial bodies can control the power of sovereignty of the state about taxation. In the judging process, they judge the tax rules and tax applications' harmony to the basic principles of taxation. If there are no fair limits about taxation in a country, this means that there is no democracy in that country.
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Dermawan, Ketut Adnyana, Ni Komang Saputri Dewi, Luh Melly Astari, Ketut Febri Yantari, Ni Made Rusmiani, Ni Luh Gede Yastini, and Ni Kadek Pradnya Widiarini. "Factors Affecting the Tax Compliance Level of the Tax Payers." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.080.

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Hanum, Latifah. "Tax Payers’ Perception Using E-Filling System." In Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicobpa-18.2019.29.

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Reports on the topic "Tax payer"

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Goda, Gopi Shah, John Shoven, and Sita Nataraj Slavov. A Tax on Work for the Elderly: Medicare as a Secondary Payer. Cambridge, MA: National Bureau of Economic Research, September 2007. http://dx.doi.org/10.3386/w13383.

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Puerta, Juan Manuel, Agustina Schijman, Pablo Alonso, María José Hernández, María del Mar Carpanelli, Nadia Ramírez, and Maya Jansson. Approach Paper: Review of IDB Support to Tax Policy and Administration, 2007-2016. Inter-American Development Bank, January 2017. http://dx.doi.org/10.18235/0000582.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Okunogbe, Oyebola, and Fabrizio Santoro. The Promise and Limitations of Information Technology for Tax Mobilisation. Institute of Development Studies (IDS), January 2022. http://dx.doi.org/10.19088/ictd.2022.001.

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Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilisation. This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.
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Kane, Edward, and Robert Hendershott. "The Federal Deposit Insurance Fund That Didn't Put A Bite on U.S. Tax Payers". Cambridge, MA: National Bureau of Economic Research, February 1994. http://dx.doi.org/10.3386/w4648.

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Millán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.015.

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Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African countries, impairing their efforts for domestic resource mobilisation and achieving sustainable development goals. In this paper, we analyse the aggressiveness of tax treaties towards African countries – the extent to which signing tax treaties reduces the taxing rights of African governments. We find that treaties signed with France, Mauritius and the United Arab Emirates reduce withholding tax rates the most, while treaties signed with European countries – and, in particular, the United Kingdom and France – greatly limit other taxing rights, for example, by restricting the scope of permanent establishment definition.
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Adeniran, Adedeji, Mma Amara Ekeruche, and Chukwuka Onywkwena. The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria. Institute of Development Studies (IDS), June 2021. http://dx.doi.org/10.19088/ictd.2021.011.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in Nigeria, we find that information interventions can play an important role in ensuring tax compliance. Specifically, targeting information around what people can directly observe can be a way to improve tax compliance. Providing information on punishment or good practices that appeal to feelings of morality yields higher tax compliance.
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Ama Pokuaa, Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, and Felix Ankomah Asante. Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana. Institute of Development Studies (IDS), November 2020. http://dx.doi.org/10.19088/ictd.2020.003.

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This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure on all excisable products, including tobacco. However, the ECOWAS directive on tobacco control, in line with the WHO Framework Convention on Tobacco Control (WHO 2003), recommends a simple tax structure – using a mixed excise system with a minimum specific tax floor to overcome the limitations of an ad valorem system on tobacco products, especially cigarettes. The study therefore simulates mixed tax policy interventions, and assesses their effect on government revenue and public health relative to the current ad valorem tax system. Primary data collection of tobacco prices in three geographical zones of the country was conducted in February 2020, across both rural and urban localities. This was supported with secondary data from national and international databases. Based on the assumption that Ghana adopts a mixed tax structure, the simulation shows that, if the government imposes a specific excise tax of GH₵4.00 (US$0.80) per pack in addition to the current ad valorem rate of 175 per cent of the CIF value, the average retail price of a cigarette pack would increase by 128 per cent, cigarette consumption decrease by 27 per cent, tobacco excise tax revenue increase by 627 per cent, and overall tobacco-related government tax revenue increase by 201 per cent.1 Additionally, there would be significant declines in smoking prevalence (3.3%), smoking intensity (1,448 cigarettes per year), and 3,526 premature smoking-related deaths would be avoided. The paper advocates for a strong tax administration and technical capacity, with continuous commitment by the government to adjust the tax rate in line with the rate of inflation and per capita income growth.
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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza, and Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, August 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.
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Lees, Adrienne, and Doris Akol. There and Back Again: The Making of Uganda’s Mobile Money Tax. Institute of Development Studies (IDS), July 2021. http://dx.doi.org/10.19088/ictd.2021.012.

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This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. We examine the unusual source of the proposal, how this particular tax diverged from the usual tax policymaking process, and whether certain key stakeholders were excluded. We argue that weaknesses in the tax policymaking process undermined the quality of policy design, and resulted in a period of costly, and avoidable, policy adjustment. This case study is relevant for Uganda as well as for other low-income countries which could be exposed to similar challenges in designing effective taxes for the mobile money industry.
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