Academic literature on the topic 'Taxpayer Manager'
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Journal articles on the topic "Taxpayer Manager"
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Kołek, Paweł. "Menedżer jako podatnik podatku od towarów i usług – analiza w świetle interpretacji organów podatkowych oraz orzecznictwa sądów administracyjnych." Studenckie Zeszyty Naukowe 21, no. 37 (October 10, 2018): 89. http://dx.doi.org/10.17951/szn.2018.21.37.89.
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Bannova, Kristina A., Nurken E. Aktaev, and Yulia G. Tyurina. "Mathematical models forecasting the transformation of the tax path of large russian companies." Tyumen State University Herald. Social, Economic, and Law Research 5, no. 3 (October 28, 2019): 193–203. http://dx.doi.org/10.21684/2411-7897-2019-5-3-193-203.
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Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.
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Muceku, Hysen, and Teuta Balliu. "The Albanian Taxpayers’ Perception of the Current Tax System and Its Impact on Informal Economy, Tax Evasion and Tax Avoidance." Mediterranean Journal of Social Sciences 8, no. 1 (January 26, 2017): 470–77. http://dx.doi.org/10.5901/mjss.2017.v8n1p470.
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Abstract Tax revenues constitute the main source of public expenditure financing. The main problem that the public finances in Albania are facing today is the lack of public revenue to the level that the execution of the public spending requires. This is the result of a still high level of informal economy, tax evasion and tax avoidance. The reforms undertaken by the Albanian governments in the past two decades in order to manage the main factors of the informal economy, tax evasion, and tax avoidance have not had the expected results. Poor performance of the fiscal administration agencies has allowed fiscal policies and strategies approved by governments not to be implemented, thus creating a lot of problems and difficulties with an impact on the reduction of the efficiency of the fiscal system. This paper deals with the perception of the Albanian taxpayer for the current tax system in Albania. It also deals with its impact on the informal economy, tax evasion and tax avoidance. It analyses the main factors affecting the informal economy, tax evasion and tax avoidance, and the perception that Albanian taxpayers have for the current fiscal system. A fiscal system must be effective and perceived as fair in order to encourage voluntary payment of taxes thus bringing increased revenue, reduction of informality, tax evasion and tax avoidance. In order to realize this paper we used questionnaires with focused taxpayers, explaining the techniques of collecting, interpreting and analyzing the data. The paper concludes with the main conclusions of how Albanian taxpayers perceive the current tax system. It also provides recommendations for improving the current fiscal system based on the perception of taxpayers.
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Murifal, Badar. "ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG)." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 1 (April 1, 2019): 23–28. http://dx.doi.org/10.31294/moneter.v6i1.4790.
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AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax , Micro, Small and Medium Enterprises.
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VALDEZ VELAZCO, SILDA. "¿ES POSIBLE LA PROTECCIÓN INTERNACIONAL DE LOS DERECHOS DE LOS CONTRIBUYENTES?" SCIENTIARVM 1, no. 1 (July 4, 2015): 19–22. http://dx.doi.org/10.26696/sci.epg.0125.
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ABSTRACT: In the present investigation, we seek to describe and establish how two international organizations such as the Inter-American Court of Human Rights and the European Court of Human Rights, precisely responsable for the protection of the human rights of the citizens of their member states, have managed to concretize the protection of the rights of taxpayers despite their poor regulation in international treaties base on those that impart justice. Thus, some of the cases in which there has been a ruling on tax issues are analyzed, the facts, the rights protected and how this protection has finally been materialized in specific cases. Key words: Human Rights, taxpayers, American Convention on Human Rights, European Convention on Human Rights, taxation.
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Krisnapati, Bayu. "DIREKTORAT JENDERAL PAJAK SEBAGAI PENEGAK HUKUM TRANSFORMATIF DI INDONESIA." Scientax 1, no. 1 (October 14, 2019): 41–57. http://dx.doi.org/10.52869/st.v1i1.7.
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Directorate General of Taxes (DGT) is a government institution that half of the authority is judicative because the DGT is able to collect revenue by using enforcement to taxpayers. The DGT has judicative characteristic so that the DGT must be abreast with the other law enforcement institution in Indonesia law system. In this case, the writer used the term of Transformative Law Enforcement (TLE). Act number 9/2017 gives new duty and power for the DGT so that it strengthen DGT position as a TLE. This research focuses on DGT role as a TLE until the existence of the DGT can be recognized in public law system and is purposed for the DGT to have specific law that manage the DGT. This research use normative judicatory approach method and qualitative descriptive with secondary data. The conclusion is that Act number 9/2017 gives new duty and power for the DGT as TLE to have unimpeded access of financial information from financial service institution and another entity in order to increase taxpayer compliance eventhough it might cause conflict of interest with Bank Indonesia as the central bank and the highest authority of all banks in Indonesia.
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Lomas, Jonathan. "Reluctant Rationers: Public Input to Health Care Priorities." Journal of Health Services Research & Policy 2, no. 2 (April 1997): 103–11. http://dx.doi.org/10.1177/135581969700200208.
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Members of the public can adopt any one of at least three roles when providing input to public decision-making: Taxpayer, collective community decision-maker, or patient. Each of these potential roles can be mapped onto three areas of public policy decision-making in health care: Funding levels and organization for the system, the services we choose to offer under public funding, and the characteristics of those who should receive the offered services. The increasing desire to involve the public across the spectrum of health care decision-making has yet to result in a clear delineation of either which of the areas are most appropriate for public input or which of the roles we wish individual participants to adopt. The average citizen (as opposed to the self-interested patient, the provider or the manager) has so far shown little interest in contributing and rarely has the requisite skills for most of the tasks asked of him or her. The widespread motivation of governments and others for seeking public input appears to be to get the public to take or share ownership in the tough rationing choices consequent on fiscal retrenchment in health care. Evaluation of existing literature leads to the conclusion that there are only limited areas where we might wish to obtain significant public input if we adopt this widespread policy motivation. Specifically, the general public should be asked to give input to, but not determine, priorities across the broad service categories that could potentially be publicly funded. Members of the public have neither the interest nor the skills to do this at the level of specific services. The role expected of such members of the public should be made explicit and should focus on collective views of the community good rather than self-interested views of individual benefit. Groups of patients, however, should be the source of input when socio-demographic characteristics are being used to decide who should receive offered services. The role expected of these consumers is not, however, to take a self-interested perspective; rather, it is to adopt Rawls' veil of ignorance' to reflect compassionate views of priorities across socio-demographic characteristics. Finally, there appears to be no best method for obtaining public input that overcomes the common problems of poor information upon which to base priorities, difficulty in arriving at consensus, poor representativeness of participants, and lack of opportunity for informed discussion prior to declaring priorities. There is some suggestion, however, that panels of citizens or patients, convened on an ongoing basis and provided with the opportunity to acquire relevant information and discuss its implications prior to making consensus recommendations, offer the most promising way forward.
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Asmawati, Asmawati, Amran Saragih, Nora Januarti Panjaitan, and Christina Kumala. "Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar." Owner 3, no. 2 (August 1, 2019): 339–49. http://dx.doi.org/10.33395/owner.v3i2.145.
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Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue
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نجم, دعاء مؤيد, and بلاسم جميل خلف. "Formulate a strategy to manage tax compliance risks." مجلة دراسات محاسبية ومالية 14, no. 46 (March 1, 2019): 1–17. http://dx.doi.org/10.34093/jafs.v14i46.385.
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This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended the adoption of a strategy to manage these behaviors, which represent the risk of tax compliance by the General commission of Taxes, to reach the level that achieves the highest voluntary compliance.
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Mittone, Luigi, Matteo Ploner, and Eugenio Verrina. "When the state does not play dice: aggressive audit strategies foster tax compliance." Social Choice and Welfare 57, no. 3 (April 7, 2021): 591–615. http://dx.doi.org/10.1007/s00355-021-01325-y.
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AbstractWe experimentally test the effect of aggressive audit strategies on tax compliance. Taxpayers first go through a phase of audits managed by a human tax agent who is requested to follow a rule imposed by a fair random device. However, the tax agent can freely decide to break the rule and over-inspect. Afterward, taxpayers are exposed to a genuinely random audit process governed by an algorithm, which makes compliance a strategically dominated option. We find that taxpayers are generally over-inspected by the human tax agents and react to this with nearly full compliance. Our main result is that these high levels of compliance also persist when controls are implemented by the algorithm. This suggests that tax authorities can use aggressive audit strategies to raise and sustain tax compliance.
Dissertations / Theses on the topic "Taxpayer Manager"
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Mota, Anabela Cabete. "A avaliação da qualidade em serviços públicos: O gestor do contribuinte." Master's thesis, 2014. http://hdl.handle.net/11328/783.
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Dissertação de Mestrado em Gestão.A qualidade deve ser uma preocupação transversal a todos os organismos públicos, nomeadamente dos dirigentes, funcionários públicos e outros stakeholders, tendo como foco central a satisfação do cidadão-cliente. Hoje os cidadãos estão mais informados e capacitados e, por isso, tornaram-se mais exigentes com uma Administração Pública que se quer mais eficiente, eficaz e produtiva. A preocupação agora não são os inputs, mas sim, os outputs (resultados da ação) e, sobretudo, os outcomes (impacto a médio e longo prazo) e a accountability (prestação de contas). Neste contexto, os serviços públi- cos têm novos desafios pela frente. Na sua relação com os cidadãos e empresas, e não obstante as contínuas políticas de modernização, a Administração Pública vê-se con- frontada com um novo tipo de exigência: a prestação de serviços personalizados. Neste contexto, a implementação do projeto do Gestor do Contribuinte a nível nacional é mais um canal privilegiado da Segurança Social no relacionamento com o cidadão- contribuinte e, tem como objetivo prestar um serviço eficaz e de qualidade, promovendo uma cultura de cumprimento das obrigações contributivas, como estratégia de combate à fraude e evasão contributiva. Assim, o principal objetivo deste estudo foi avaliar qual é a perceção do contribuinte relativamente ao desempenho do serviço prestado pelo Gestor do Contribuinte, procurando também contribuir para a implementação de medi- das de melhoria do serviço prestado. No estudo empírico efetuamos uma abordagem quantitativa baseada na ferramenta Servperf, por questionário online aos contribuintes acompanhados pelo Gestor do Contribuinte nos distritos de Lisboa, Aveiro e Faro (n=89, 70 e 49, respetivamente). Concluímos que os contribuintes do distrito de Lisboa avaliam pior o seu Gestor por contrapartida com os inquiridos dos distritos de Aveiro e Faro, com valores mais elevados neste último caso. As dimensões “Segurança- Garantia” e “Empatia” são as que registam os valores mais elevados. Por seu lado, em geral o Gestor demonstra empenho no tratamento dos assuntos dos contribuintes que acompanha, pelo que induz e incentiva o cumprimento contributivo, nos três distritos.
Quality must be a concern of all the actors of any public organization, leaders, public servants and other stakeholders, having the citizen-client satisfaction as a central focus. Today, people are more informed and trained, and therefore have become more de- manding with a Public Administration that is intended to be more efficient, effective and productive. The main concerns are not any longer the inputs, but, the outputs (ac- tion results) and, especially, the outcomes (medium and log-term impact) and accountability. In this context, Public Services have new challenges ahead. In the relationship with citizens and companies, and despite the ongoing policies of moderni- zation, Public Administration is faced with a new type of requirement: the provision of customized services. The implementation of the project Taxpayer Manager at national level is one more priv- ileged channel of Social Security in the relationship with the citizen-taxpayer, and its aim is to provide an efficient and high quality service, promoting a culture of compli- ance with tax obligations, as a strategy to combat fraud and taxpayer evasion. Thus, the main objective of this study was to assess the perception with respect to the perfor- mance of the service provided by the Taxpayer Manager, looking also contribute to the implementation of measures for improvement of the service provide. The empirical study is based on a quantitative approach based on Servperf, by online questionnaire to taxpayers accompanied by the Taxpayer Manager in the districts of Lisbon, Aveiro and Faro (n=89, 70 and 49, respectively). We concluded that the taxpayer of the district of Lisbon makes a worst evaluation of the Manager by contrast with the respondents from districts of Aveiro and Faro, with higher values for the latter. The dimensions “Safety Guarantee” and “Empathy” are those which have the highest values. On the other hand, the Manager demonstrates commitment on questions of taxpayers who accompanies in general, which induces and encourages compliance with contributory, in three districts.
Orientação: Prof.ª Doutora Cláudia Carvalho.
Books on the topic "Taxpayer Manager"
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United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Tax administration: IRS improved some filing season services, but long-term goals would help manage strategic trade-offs : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representativers. Washington, D.C: U.S. Government Accountability Office, 2005.
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Office, General Accounting. Internal Revenue Service: Serious weaknesses impact ability to report on and manage operations : report to the Commissioner of Internal Revenue. [Washington, D.C.]: The Office, 1999.
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Internal Revenue Service: Serious weaknesses impact ability to report on and manage operations : report to the Commissioner of Internal Revenue. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1999.
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Internal Revenue Service: Serious weaknesses impact ability to report on and manage operations : report to the Commissioner of Internal Revenue. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1999.
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Social security: District managers' views on outreach for Supplemental Security Income program : report to congressional requestors. Washington, D.C: The Office, 1991.
Find full textBook chapters on the topic "Taxpayer Manager"
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Suomi, Reima. "Governance Structures for IT in the Health Care Industry." In Encyclopedia of Information Science and Technology, First Edition, 1305–8. IGI Global, 2005. http://dx.doi.org/10.4018/978-1-59140-553-5.ch230.
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The pressures for the health care industry are well known and very similar in all developed countries (i.e., altering population, shortage of resources for staff and from taxpayers, higher sensitivity of the population for health issues, new and emerging diseases, etc.). Underdeveloped countries experience different problems, but they have the advantage of learning from the lessons and actions that developed countries underwent perhaps decades ago. On the other hand, many solutions also exist, but they all make the environment even more difficult to manage (i.e., possibilities of networking, booming medical and health-related research and knowledge produced by it, alternative caretaking solutions, new and expensive treatments and medicines, promises of biotechnology, etc.).
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Aikins, Stephen K. "Practical Measures for Securing Government Networks." In Handbook of Research on Public Information Technology, 386–94. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-857-4.ch037.
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The modern network and Internet security vulnerabilities expose state and local government networks to numerous threats such as denial of service (DoS) attacks, computer viruses, unauthorized access, confidentiality breaches, and so forth. For example, in June 2005, the state of Delaware saw a spike of 141,000 instances of “suspicious activity” due to a variant of the mytopb worm, which could have brought the state’s network to its knees had appropriate steps not been taken (Jarrett, 2005; National Association of State Chief Information Officers [NASCIO], 2006b). On an average day, the state of Michigan blocks 22,059 spam e-mails, 21,702 e-mail viruses, 4,239 Web defacements, and six remote computer takeover attempts. Delaware fends off nearly 3,000 attempts at entering the state’s network daily (NASCIO, 2006b). Governments have the obligation to manage their information security risks by securing mission- critical internal resources such as financial records and taxpayer sensitive information on their networks. Consequently, public-sector information security officers are faced with the challenge to contain damage from compromised systems, prevent internally and Internet-launched attacks, provide systems for logging and intrusion detection, and build frameworks for administrators to securely manage government networks (Oxlenhandler, 2003). This chapter discusses some of the cost-effective measures needed to address government agency information security vulnerabilities and related threats.
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Blank, Joshua D. "Corporate Tax Privacy and Human Rights." In Tax, Inequality, and Human Rights, 279–302. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0013.
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This chapter examines the relationship of corporate tax privacy and tax compliance from a new vantage point, which is called the “intercorporate perspective.” In the United States, all tax returns and return information of corporations are confidential. An unappreciated value of corporate tax privacy is that it can limit the pressure to pursue aggressive tax planning and reporting that corporate tax directors often face from significant shareholders, nontax managers, and even themselves. Corporate tax privacy provides the government with valuable strategic defenses by restraining the ability of a corporation’s stakeholders and agents to engage in “benchmarking” and “reverse engineering,” behaviors that would likely cause some tax directors to pursue more aggressive tax planning and reporting. Yet, at the same time, increased public access to certain corporate tax return information could enable the public to participate in informed debate and discussion of the corporate tax law and to question whether the governments is applying the tax law to corporate taxpayers effectively and fairly.
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Suomi, Reima. "Governing Health Care with IT." In IT Outsourcing, 1247–57. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-60566-770-6.ch076.
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The pressures for the health care industry are well known and very similar in all developed countries: altering populations, shortage of resources as it comes to staff and financial resources from the taxpayers, higher sensitivity of the population for health issues, new and emerging diseases, just to name a few. Underdeveloped countries have different problems, but they also have the advantage of being able to learn from the lessons and actions the developed countries made already, maybe decades ago. On the other hand, many solutions also exist, but they all make the environment even more difficult to manage: possibilities of networking, booming medical and health-related research and knowledge produced by it, alternative care-taking solutions, new and expensive treats and medicines, and promises of the biotechnology. From the public authorities point of view, the solution might be easy: outsource as much as you can out of this mess. Usually, the first ones to go are marginal operational activities, such as laundry, cleaning, and catering services. It is easy to add information systems to this list, but we believe this is often done without a careful enough consideration. Outsourcing is often seen as a trendy, obvious, and easy solution, which has been supported by financial facts on the short run. Many examples show that even in the case of operational information systems outsourcing can become a costly option, not to speak of lost possibilities for organizational learning and competitive positioning through mastering of information technology. In this article, we discuss how information technology and health care industry work together. Information technology is a valuable resource that must be managed within the health care industry. At the same time, information technology has the potential to renew the whole industry. Good practices in both must be supported by good IT governance. Health care is a big resource user in every country. In Table 1 we have percentages of health care expenditures in relation to gross domestic product in selected countries, where the percentage is very high (WHO, 2004). As one can see, the cost explosion phenomenon hits both rich and poor countries, even though the wealthiest countries are well presented in the list. Health care costs can be born by different parties within a national economy. Shares of different potential cost carriers vary from national economy to economy: • The national government, directly or through different indirect arrangements such as separate funds or public insurance institutions • Municipalities or other local public actors • Private insurance institutions • Employers • The patients themselves For example, in the United States, the raising costs of health care born by the employers have been a topic of much academic and industry discussion (Berry, Mirabito, & Berwick, 2004). Sadly enough, there is controversial evidence whether information technology can lower the total costs of running health services (Ammenwerth, Gräber, Herrmann, Bürkle, & König, 2003; Ko & Osei-Bryson, 2004).
Conference papers on the topic "Taxpayer Manager"
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Schwartz, Mark, and Cal Disney. "Art of the Deal: Building WTE in the 21st Century." In 16th Annual North American Waste-to-Energy Conference. ASMEDC, 2008. http://dx.doi.org/10.1115/nawtec16-1942.
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The nation’s first successful commercial waste-to-energy facility went on-line in 1975 and the industry has accumulated a three-decade long track record—operating safely, improving efficiencies, and meeting new, tougher environmental standards. The industry has matured and has learned from operating experience. But as the industry faces a revival, have we also learned to improve on the art of the deal? In the past, the standard lump sum RFP approach forced project sponsors and vendors into a type of Russian roulette—one-sided gamesmanship that opened one or both sides to unreasonable risk with willing partners in the construction and financial community. On today’s financial and financial risk playing field, though, Wheelabrator believes that the road to prosperity—for sponsor and vendor—is found in above-board open book negotiations. It’s a process designed to reduce economic risk and provides a more realistic picture of the actual cost of the project once it’s in the ground and operating. Mark Schwartz, Senior Manager of Business Development for Wheelabrator Technologies, and Cal Disney, Vice President of Whiting-Turner, will review the pitfalls of the past and discuss how the process can be improved when all parties participate in the design, permitting and construction oversight of a facility. They will discuss how the process can lead to contracts with fixed costs, lower capital costs, minimal risks and a public private partnership that gets the most value for taxpayer dollars.
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Abdiyeva, Raziya. "Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02011.
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Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments.
In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. Also in the project of the Conception of Fiscal Policy in Kyrgyz Republic for 2015-2020 developed by Ministry of Economy increasing tax morale, tax awareness and consciousness is stated one of the main tasks. Tax morale and tax compliance of taxpayers’ influenced by attitude of community, family and occupational group to taxes. Negative attitude of society to tax evasion can effectively regulate tax evasion and stimulate tax compliance. The aim of this research is to reveal social norms in Kyrgyzstan and to analyze how they influence on tax behavior.
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Rossiter, David, and Rachel O’Donnell. "Taking the UK’s National LLW Progamme From Strategy Development to Implementation." In ASME 2011 14th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2011. http://dx.doi.org/10.1115/icem2011-59059.
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In 2008 UK Nuclear Waste Management Ltd (UKNWM) became the Parent Body Organisation (PBO) at the Low Level Waste Repository (LLWR) in the UK. LLWR is the primary disposal facility for the UK’s LLW, supporting a wide range of industries across the nuclear power generation, reprocessing, defence, healthcare, education, and oil and gas sectors. One of the key tasks following the appointment of the new PBO was to work with the Nuclear Decommissioning Authority (NDA) to develop a national strategy for LLW generated in the UK, predominantly in the NDA estate. The new National Strategy for LLW was required to address the gap between the forecast waste arisings and predicted capacity at LLWR. The National Strategy for LLW Management was published in August 2010 following an 18 month development period. The main focus of the strategy is on three areas: • Application of the waste management hierarchy to extend the life of LLWR and ensure waste is managed in a risk-based, fit-for-purpose manner; • Making best use of existing assets such as transport, packaging, treatment and disposal facilities; • Opening up new fit-for-purpose waste management routes to divert waste away from LLWR. Developing a robust strategy is vital to provide strategic direction to Government, waste producers, regulators, and stakeholders. Once the strategy is developed and approved, the key challenge is then to implement the strategy on a national scale in an efficient and cost-effective manner that delivers maximum value for money to the UK taxpayer. As well as developing the strategy, LLWR has been actively working to develop the enablers to implement the strategy. Since the publication of the strategy in August 2010 LLWR has been re-organised to reflect the shift in focus, from strategy development to implementation and delivery of the strategy. New resources have been brought in with international waste management experience to help integrate delivery with waste producers. This paper covers the changes in focus required from developing the strategy to how this is implemented. This includes the development of metal recycling, incineration, VLLW disposal, characterisation, packaging transport services. These services have been developed to allow the key aims in the strategy to be achieved, and the cultural changes that both LLWR and the customers have had to adapt to, as well as future developments in waste services.