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1
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.
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Gordon, Tatyiana. "New York City’s Brownfield Redevelopment Program: Economic Catalyst or Taxpayer Giveaway?" Journal of Environment and Ecology 12, no. 2 (August 25, 2021): 1. http://dx.doi.org/10.5296/jee.v12i2.18663.
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The New York State Department of Environmental Conservation (DEC) and the New York City Office of Environmental Remediation (OER) manage and coordinate brownfield cleanup programs. These are intended to promote environmental restoration and redevelopment of underutilized or abandoned properties that have been affected by the presence or discharges of oil or hazardous substances. This paper seeks to determine whether these programs have achieved the goals and objectives sought by decision makers and if the cost of those achievements in terms of public money subsidies and forgone tax revenue have been commensurate with the realized benefits.The DEC brownfield program offers financial incentives, such as tax credits, as well as regulatory benefits (limited liability protections) to promote alternatives to greenfield development. OER efforts are New York City centric with incentives divided into three sectors: procedural, legal, and financial with a major goal of reducing remedial (cleanup) timeframes. To evaluate the effectiveness of the New York City Brownfield program changes in property values over time were evaluated. The five New York City counties experiencing the two highest percent increases in property values also claimed the highest brownfield credits. Queens and Brooklyn received most brownfield credits during this period but also experienced the most redevelopment. These and other data illustrate a return on the brownfield investment (ROBI) credit of about one to six; or one dollar in brownfield credit stimulating six dollars in project spending. New York City counties’ ROBI is consistent with all other New York State County ROBI’s: roughly six dollars in redevelopment activity being stimulated by one dollar in brownfield credit. The roughly $6 ROBI presented here is similar to ROI’s for other public services such as disease prevention and incarceration intervention.
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Dehghanpouri, Houriyeh, Zeynab Soltani, and Reza Rostamzadeh. "The impact of trust, privacy and quality of service on the success of E-CRM: the mediating role of customer satisfaction." Journal of Business & Industrial Marketing 35, no. 11 (April 13, 2020): 1831–47. http://dx.doi.org/10.1108/jbim-07-2019-0325.
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Purpose The purpose of this paper is to examine the effect of trust, privacy, service quality and customer satisfaction on the success of electronic customer relationship management (E-CRM) systems. Design/methodology/approach In this paper, a new model for determining the critical factors in the success of E-CRM systems is presented. The suggested model is verified using partial least squares with structural equation modeling. A questionnaire is designed and collected from 378 taxpayers in East Azerbaijan province of Iran. Findings The outcomes reveal that customer satisfaction is significantly influenced by the perceived quality of service. Customer satisfaction, in turn, is significantly impacted by the trust. Therefore, the quality of service, trust and privacy, through customer satisfaction, significantly affects the success of E-CRM systems. Research limitations/implications The main limitation can be referred to the clients that would not cooperate well as they were avoiding to give much information about the financial issue. Also, the study was conducted only in the context of Iran and a limit sample was utilized. Practical implications The research results help service providers improve E-CRM. Originality/value This study sheds light on identifying the antecedents of trust, privacy and quality of service that affect customer satisfaction; it may contribute to the theoretical framework for customer satisfaction in the context of the E-CRM. The results of the research offer practical implications for marketing managers and practitioners who prepare strategic plans and implement tools to improve the productivity or performance of the E-CRM systems. Moreover, customer satisfaction is related to the success of E-CRM systems as a result of trust, privacy and service quality. This research offers new insights into E-CRM intentions from a taxpayer in Iran.
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Pratiwi, Dian, and Dwi Martani. "REALITAS PENATAUSAHAAN PIUTANG PAJAK PEMERINTAH." Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik 6, no. 2 (June 30, 2021): 139–58. http://dx.doi.org/10.33105/itrev.v6i2.355.
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The Audit Board of the Republic of Indonesia (BPK) had findings on tax receivables in the last seven years, indicate that the DGT has not managed tax receivables properly. This study aims to analyze problems in the administration of tax receivables at DGT, benchmarking with other countries, and provide suggestions to solve these problems. This study uses a qualitative method with case studies at the DGT and some other tax authorities as multiple units of analysis. Data collection are carried out through interviews and documentation. The results show several problems in the administration of tax receivables at DGT that lead to the system, Taxpayer Account application, regulation, human resource, and exchange of information. Some suggested solutions to solve these problems are integrating existing systems in DGT, developing Taxpayer Accounts, improving the quality of human resources and conducting regular supervision, revised PER-08/PJ./2009 and affirming rules for DGT's recurring business processes, and building a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury
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Gibbons, P., S. V Briggs, and J. M. Shields. "Are economic instruments the saviour for biodiversity on private land?" Pacific Conservation Biology 7, no. 4 (2001): 223. http://dx.doi.org/10.1071/pc020223.
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IT is the year 2020. Farmers have broken the record for the number of threatened species recorded on private property in a single year. Five species of woodland bird are removed from threatened species lists. The area of private land managed for biodiversity now exceeds the area of public land managed for biodiversity. Farm income from biodiversity is greater than wheat. The Biodiversity Growers Association calls for the environment levy on Australian taxpayers to be increased. Drought relief payments are at an all time low. Retiring head of government conservation agency described as "visionary" by farmers' representatives.
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Lorence, Roger. "Useless/redundant/unread information returns and protective filings." Journal of Investment Compliance 16, no. 1 (May 5, 2015): 40–48. http://dx.doi.org/10.1108/joic-01-2015-0003.
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Purpose – To describe the best practices for complying with the increasingly large body of information returns required by the Internal Revenue Service of participants in the investment management industry and the severe penalties that apply to noncompliant taxpayers. Design/methodology/approach – This technical paper describes the explosive growth of information returns and protective return filings required of investment management industry participants, based upon the author’s advising tax return preparers and taxpayers charged with filing these forms. Findings – Each tax return filing season has demonstrated the ever-increasing and enormous waste of effort and money but no relief is in sight. The expectation of relief from the tax authorities at any level or from Congress and other legislative bodies, is remote. Originality/value – This paper provides timely guidance from a practitioner in the field of tax compliance including a summary of current forms to be reviewed by tax practitioners with investment management industry clients, either on the manager or the investor side.
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Shafer, William E., Zhihong Wang, and Tien-Shih Hsieh. "Support for Economic Inequality and Tax Evasion." Sustainability 12, no. 19 (September 28, 2020): 8025. http://dx.doi.org/10.3390/su12198025.
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The primary focus of this paper is on the relationship between taxpayers’ ideological support for economic inequality and the likelihood they will commit tax evasion. We also propose that Machiavellianism will mediate the relationship between support for inequality and tax evasion. The results, based on a survey of experienced taxpayers, partially support our expectations. Ideological support for economic inequality had a significant positive association with Machiavellianism, which in turn had a strong positive association with tax evasion intentions. Machiavellianism fully mediated the relationship between support for inequality and tax evasion. This is the first study to investigate the potential influence of support for economic inequality on taxpayers’ evasion decisions. In light of the findings, we suggest that support for the persistence of economic inequality and related ideological beliefs may pose fundamental threats to governments’ ability to sustain just and fair socioeconomic systems. We also argue that such ideologies are likely to be associated with the ethical decisions of corporate managers, business owners and professionals across a variety of decision contexts, but their influence has largely been ignored in the business and society and sustainability literature.
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Rotherham, Tony. "The taxation of privately owned forest land in Canada: A review of the taxation systems in all ten provinces." Forestry Chronicle 93, no. 02 (June 2017): 104–12. http://dx.doi.org/10.5558/tfc2017-016.
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Canada has 400 million ha of forest land. Only 25 million ha (5%) is in private ownership. This private forest land is generally divided in two categories: 450 000 private woodlots covering about 15 million ha in the settled regions of Canada and about 5 million ha in larger blocks owned by pension funds, investors, and forest products companies. The private woodlots are subject to municipal or provincial property taxes. The provinces use several approaches to determine the level of tax to be paid. In some cases, the tax system is used to provide an incentive to manage the land. The property tax system offers a policy tool to encourage active management of the land and help ensure a healthy, diverse, and productive forest that contributes forest-related ecological goods and services to the community as well as timber to the local economy. It is in the long-term interests of rural communities that land remains in production and that forested land is managed to maintain the forest in a healthy condition and produce both forest-related environmental goods and services and timber to support the rural economy. A well-designed property tax structure based on incentives that is accepted as fair and is supported by taxpayers can help to achieve these objectives. The survey of provincial property tax systems shows several approaches to the application of property tax systems on forest lands. Property tax systems applied to forest land that are based on incentives to actively manage the land and are coupled with financial assistance for tree planting on idle land offer simple and practical ways to keep rural land in production. This is particularly true of marginal/sub-marginal land that has been cleared but is no longer used for agricultural production. Incentives help to ensure that forested land is managed to maintain the forest in a healthy condition and produce forest-related environmental goods and services (EG&S) as well as timber to support the rural economy.
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Sadress, Night, Juma Bananuka, Laura Orobia, and Julius Opiso. "Antecedents of tax compliance of small business enterprises: a developing country perspective." International Journal of Law and Management 61, no. 1 (February 11, 2019): 24–44. http://dx.doi.org/10.1108/ijlma-10-2017-0234.
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PurposeThe purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study.Design/methodology/approachThis study is cross-sectional and correlational. Data were collected through a questionnaire survey of 214 owner-managed SBEs in Uganda through their managers. Data were analysed using Statistical Package for Social Sciences.FindingsAttitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4 per cent. Isomorphic forces have a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance.Research limitations/implicationsGiven that this study was cross-sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and taxpayers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries.Originality/valueTo the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of SBEs in a developing country in a single study on the African scene.
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Al-Ttaffi, Lutfi Hassen, Hijattulah Abdul-Jabbar, and Saeed Awadh Bin-Nashwan. "THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN." Vol. 16, Number 2, 2021 16, Number 2 (June 15, 2021): 23–49. http://dx.doi.org/10.32890/ijbf2021.16.2.2.
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Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen.
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Scordis, Nicos, and James Barrese. "Agency vs. stewardship: performance, strategic flexibility and risk." Corporate Ownership and Control 7, no. 3 (2010): 247–58. http://dx.doi.org/10.22495/cocv7i3c2p1.
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With taxpayers subsidizing the survival of publicly traded firms, questions of corporate governance, including the steward versus agency design of the firm, are now public policy issues. We use publicly traded insurance firms in the United States to study the value and risk relationship of agency versus stewardship firms. We find that stewardship and agency firms have different timing-related performance perspectives, have different degrees of strategic flexibility, and manage short term, or operational risk, and longer term risk differently. Our findings are consistent with the predictions of corporate governance theory.
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Kane, Edward J. "Unmet Duties in Managing Financial Safety Nets." Business Ethics Quarterly 21, no. 1 (January 2011): 1–22. http://dx.doi.org/10.5840/beq20112111.
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ABSTRACT:Officials must understand why and how the public lost confidence in the federal government’s ability to manage financial turmoil. Officials outsourced to private parties responsibility for monitoring and policing the safety-net exposures that were bound to be generated by weaknesses in the securitization process. When the adverse consequences of this imprudent arrangement first emerged, officials claimed for months that the difficulties that short-funded, highly leveraged firms were facing in rolling over debt reflected only a shortage of aggregate liquidity and not individual-firm shortages of economic capital. Then, in September 2008, the president and other officials created an unwise sense of urgency that delays in implementation show to have been greatly exaggerated.That authorities and financiers violated common-law duties of loyalty, competence, and care they owe to taxpayers indicates a massive incentive breakdown in industry and government. Taxpayers deserve a thorough-going reorientation of: (1) how regulatory agencies report on their regulatory performance and back-room interactions with Congress and the Treasury, and (2) the contract structures and performance measures used by the financial industry and its government overseers.
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Barker, Joel, and Albert Duncan. "Billions of Interest-Free Loans to the IRS through Filing Incorrectly on Form W-4." Journal of Economics and Public Finance 4, no. 3 (July 28, 2018): 235. http://dx.doi.org/10.22158/jepf.v4n3p235.
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<p><em>Form W-4 was created by the IRS to provide tax withholding guidelines to employers. The form informs employers of employees’ filing status and the number of allowances each is eligible to claim. However, because of various factors, taxpayers unintentionally create interest-free loans to the IRS. Some of these factors include intentional and unintentional incorrect completion of Form W-4. Lack of education, knowledge, as well as fear of noncompliance have been contributing factors to this growing trend. </em></p><p><em>These interest-free loans create a one-sided benefit annually for the IRS, thus depriving taxpayers of the alternative use of such funds. CPAs and other tax preparers need to play a more proactive role in educating and assisting their clients in combating these interest-free loans to the IRS. Education is the most valuable tool to break the uneven cycle created by this behavior. True, some may continue to fund the coffers of the IRS from an inability to change, but through education, many others may change the way they manage their tax withholdings.</em></p><p><em>The subject of non-interest-bearing loans to the IRS is not heavily publicized nor discussed outside the financial arena. How does one engage average taxpayers in this discussion? Educating the public is key.</em></p>
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Gabay, Michael. "Direct and Indirect Remuneration Fees: The Controversy Continues." Hospital Pharmacy 52, no. 11 (November 9, 2017): 740–41. http://dx.doi.org/10.1177/0018578717739633.
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The Centers for Medicare and Medicaid Services (CMS) initially created direct and indirect remuneration (DIR) fees with the enactment of Medicare Part D in order to track rebates and other price adjustments made to pharmacy benefit managers (PBMs). PBMs have expanded the use of these fees to “claw back” money from pharmacies on already dispensed medications. Community and specialty pharmacies claim these fees are not transparent, hurt patients and taxpayers, and negatively impact their fiscal bottom line, while PBMs assert that these fees actually reduce premiums for patients. Congress has stepped into the dispute by introducing legislation that would halt retroactive DIR fees.
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Evnevich, M. A., and D. V. Ivanova. "Research on tax administration reforms in the Russian practice." Digest Finance 25, no. 2 (June 29, 2020): 157–69. http://dx.doi.org/10.24891/df.25.2.157.
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Subject. The article deals with the scope of application of digital technologies to tax monitoring and administration. Digitalization plays an important part in activities performed by the Federal Tax Service and helps reduce the administrative workload on both taxpayers and tax authority. The use of digital communication channels saves our time, because it allows to submit tax returns and send letters online. Furthermore, it enhances the efficiency of in-office audits and helps identify eventual tax violations. Objectives. We review a set of digital services and technologies used by the Federal Tax Service, their effectiveness, and present our findings on taxpayers' attitude to ongoing digital reforms. Methods. The validity and argumentation are based on official statistics of the Federal Tax Service concerning the dynamics of tax revenues and inspections, quantitative research through questionnaires and analysis of the findings. Results. We examine a range of digital services and technologies, including the Automated Control System – Value Added Tax, a new type of cash registers – Automated Information System Marking, Federal Government Information System – Unified State Register of Civil Registry Office, and personal accounts of taxpayers. Moreover, the article presents results of a survey among owners and top managers of companies, identifying their opinion on the coming taxation reforms. Conclusions and Relevance. Digitalization helped the Federal Tax Service significantly increase the efficiency of tax audits, while reducing the frequency of tax audits and the number of fly-by-night companies and the likelihood of using informal tax administration schemes. However, authorities should find a balance between the enhancement of the taxation system and their relationship with businesses.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Volume 2 Issue 2 of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (April 1, 2018): 1–3. http://dx.doi.org/10.52962/ipjaf.2018.2.2.44.
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It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences.
I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing.
The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks.
The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach.
The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks.
The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.
The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies
It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated.
As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication.
Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.
Oluwatoyin Muse Johnson Popoola, PhD
Editor-in-Chief
popoola@omjpalpha.com
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Skrzypek - Ahmed, Sylwia. "LEGAL LIABILITY OF ADMINISTRATIVE ENFORCEMENT IN CASE OF LOCAL TAXES AND FEES." International Journal of Legal Studies ( IJOLS ) 8, no. 2 (December 31, 2020): 195–204. http://dx.doi.org/10.5604/01.3001.0014.6366.
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The aim of the considerations is focused on the analysis of legal liability of administrative enforcement in the case of local taxes and fees. The collector is obliged to collect and transfer the local and resort tax to the competent tax authority. His liability is limited only to the amounts of fees he has collected and not paid to the authority's account. He is not responsible for the payments not collected, although he is obliged to manage them. Such a scope of the collector's liability limits the collection of fees by way of collection and may expose the taxpayer to negative consequences. A tax collector who does not fulfil his obligations and does not collect fees may not be held liable under the analyzed provision, or against criminal fiscal liability.
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Demingo, Mentiero, and Zeinadine Helder. "Legal Aspects in A Business Eligibility Study." Journal Dimensie Management and Public Sector 1, no. 1 (November 19, 2020): 7–10. http://dx.doi.org/10.48173/jdmps.v1i1.19.
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This study aims to the meaning of legal aspects in a business feasibility study. The studies discussee about the legal aspects in the Business Feasibility Study, the forms of the legal body, the types of business licenses and the government regulations and laws in establishing a business. The form of a business entity is often confused with a company, although in reality it is different. The main difference is that a business entity is an institution, while a company is a place where the business entity manages the factors of production. There are various types of business permits that many business people need to complete their legal business legality documents.Among the various types of business licenses are: Principle License (SIP), Building Permit (IMB), Disturbance Permit (HO), Trading Business License (SIUP), Business Place Permit, Taxpayer Identification Number.
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Evnevich, M. A., and D. V. Ivanova. "Research on tax administration reforms in the Russian practice." Finance and Credit 26, no. 4 (April 28, 2020): 898–915. http://dx.doi.org/10.24891/fc.26.4.898.
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Subject. The article deals with the scope of application of digital technologies to tax monitoring and administration. Digitalization plays an important part in activities performed by the Federal Tax Service and helps reduce the administrative workload on both taxpayers and tax authority. The use of digital communication channels saves our time, because it allows to submit tax returns and send letters online. Besides, it enhances the efficiency of in-office audits and helps identify eventual tax violations. Objectives. We review a set of digital services and technologies used by the Federal Tax Service, their effectiveness, and present our findings on taxpayers’ attitude to ongoing digital reforms. Methods. The validity and argumentation are based on official statistics of the Federal Tax Service concerning the dynamics of tax revenues and inspections, quantitative research through questionnaires and analysis of the findings. Results. We examine a range of digital services and technologies, including the Automated Control System – Value Added Tax, a new type of cash registers – Automated Information System Marking, Federal Government Information System – Unified State Register Civil Registry Office, and personal accounts of taxpayers. Moreover, the articles presents the results of a survey among owners and top managers of companies, identifying their opinion on the coming taxation reforms. Conclusions and Relevance. Digitalization helped the Federal Tax Service to significantly increase the efficiency of tax audits, while reducing the frequency of tax audits and the number of fly-by-night companies and the likelihood of using informal tax administration schemes. However, authorities should find a balance between the enhancement of the taxation system and their relationship with businesses.
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Sherry, John L. "Formative Research for STEM Educational Games." Zeitschrift für Psychologie 221, no. 2 (January 2013): 90–97. http://dx.doi.org/10.1027/2151-2604/a000134.
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Millions in taxpayer and foundation euros and dollars have been spent building and testing educational video games, games for health, and serious games. What have been the fruits of this frenzy of activity? What educational video game has had the reach and impact of Sesame Street or Blues Clues television shows? By comparison, the Children’s Television Workshop (CTW) managed to get Sesame Street off the ground within a couple of years, writing the basic scientific literature on educational media design in the process. Not only is Sesame Street well known and proven, it laid the basis for every effective educational show to follow. This article explores the differences between the CTW scientific approach to educational media production and the mostly nonscientific approach consuming so many resources in the educational games, games for health, and serious games movements. Fundamental scientific questions that remain unanswered are outlined.
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Popkova, Zh G. "The Russian Cohen doctrine: problems in calculating costs and deductions in the absence of proper documentation." Actual Problems of Russian Law, no. 4 (May 30, 2019): 48–54. http://dx.doi.org/10.17803/1994-1471.2019.101.4.048-054.
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The article provides information about a foreign judicial doctrine (the Cohen Rule) that originated in the court case of 1930 with the participation of George Cohen, Broadway Theater manager and producer. The doctrine under consideration that is still valid in the US tax law does not exclude the application of the approximate amount of taxpayer’s expenses when calculating income taxes in the absence of documents verifying expenses. It is concluded that the domestic regulatory framework applies a similar approach that envisages a fixed deduction for individual entrepreneurs under Article 221 of the Tax Code. It is proposed to introduce a similar regulatory framework for corporate income tax.
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Cooley, Jason. "The Covert Strengthening of Islamic Extremists under Ronald Reagan and George W. Bush." International Journal of Cyber Warfare and Terrorism 4, no. 4 (October 2014): 17–28. http://dx.doi.org/10.4018/ijcwt.2014100102.
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Some political analysts in the U.S. manage to remain objective as they examine a particular subject. However, there are many who let their political leanings impact the conclusions that they reach in their respective publications. An analyst with a conservative bias will usually seek to enhance the image of a Republican by comparing him to Ronald Reagan and other revered figures that were associated with the Grand Old Party at one time. In 2001, George W. Bush signed a bill that substantially cut taxes in the United States. Shortly after this turn of events, various conservative writers started to compare him to Reagan since he also provided American taxpayers with relief during his first term in office.
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Boddy, Janet, June Statham, Ian Warwick, Katie Hollingworth, and Grace Spencer. "What Kind of Trouble? Meeting the Health Needs of ‘Troubled Families’ through Intensive Family Support." Social Policy and Society 15, no. 2 (October 2, 2015): 275–88. http://dx.doi.org/10.1017/s1474746415000494.
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The policy rhetoric of the UK Coalition government's ‘Troubled Families’ initiative, and that of New Labour's earlier Respect Agenda, share an emphasis on families’ responsibilities, or rather their irresponsibility, and their financial costs to society. Giving children a chance of a better life coincides, in this framing, with reducing costs for the taxpayer. The research reported here was based on a national study of Family Intervention Projects (FIPs), funded by the UK government between 2009 and 2012, beginning under New Labour, continuing over a period when the FIP programme was discontinued, and ending after the Troubled Families programme had begun. The research involved over 100 in-depth interviews with stakeholders, including service managers, family key workers, and caregivers and children in twenty families, to consider critical questions about the kinds of trouble that families experience in their lives, and how they are recognised in the policy and practice of intensive family intervention.
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Kristian, Yonathan, and Elia Mustikasari. "EKUALISASI PEREDARAN USAHA PADA SPT PPN DAN SPT PPH DAN PERILAKU KEPATUHAN PAJAK INDUSTRI PENGOLAHAN TEMBAKAU (STUDI KASUS PADA PT. XYZ)." Behavioral Accounting Journal 1, no. 2 (December 28, 2018): 193–211. http://dx.doi.org/10.33005/baj.v1i2.30.
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This research has a purpose to find out how to perform equalization or reconciliation between The Monthly Value Addes Tax Return and Corporate Income Tax Return and taxpayer compliance behavior to record the differences. This research was conducted at the cigarette company that has a different VAT rules with other industries. This research is qualitative research using the case studymethod. The data collection method used isdocumentation and semi structured interviews. The base theory of this research are using tax regulation in Indonesia and the Theory of Planned Behavior to examine how tax managers compliance behavior who represent PT. XYZ to record the diferences of the. The results of this research is a way and new knowledge on how to perform equalization VAT and income tax in the cigarette companies and the differences that were found have been recorded in accordance with what is believed to be comply by PT. XYZ who most influenced by a high tax sanctions.
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Jones, David A. "America Incorporated: Movement of Assets by Companies Chartered in the United States Across the World and Back Home." European Journal of Business Management and Research 3, no. 1 (March 7, 2018): 1–5. http://dx.doi.org/10.24018/ejbmr.2018.3.1.10.
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This paper reports some activities of a pilot project that aimed to identify then to assess initial contributions made by selected American companies conducting business in Poland at various times since the collapse of Communism in 1991. It chronicles surveys undertaken by the author’s graduate students that included administration of questionnaires with personal interviews of company managers, obstacles encountered, efforts to overcome obstacles, implications for future research, plus preliminary projections of strategies United States government officials need to adopt to maintain repatriation of corporate profits. This research raises questions whether American FDI should be presumed to be good for either America or host countries such as Poland, as well as the extent to which the American taxpayer should tolerate sequestration of assets abroad by giant Fortune-ranked corporations that were chartered in the United States. Questions arise also concerning the propriety if not the legality of large accounting and international law firms assisting and encouraging American corporations in such efforts to hide assets abroad.
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Ozili, Peterson K. "Tax evasion and financial instability." Journal of Financial Crime 27, no. 2 (January 13, 2020): 531–39. http://dx.doi.org/10.1108/jfc-04-2019-0051.
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Purpose The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. Design/methodology/approach This paper is an exploratory study on the effect of tax evasion on financial instability Findings The paper shows that tax evasion can reduce the tax revenue available to governments to manage the economy and can weaken the government’s ability to promote stability in financial systems, whereas on the contrary, taxpayers who evade taxes feel they can use the evaded tax money to rather improve their own financial stability. Originality/value This paper presents the first attempt to carefully examine the association between tax evasion and financial instability.
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Sartika, Novira, and Karina Krisnanda. "Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis." Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 1, no. 1 (June 30, 2020): 12. http://dx.doi.org/10.35314/iakp.v1i1.1411.
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This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been implemented very well. In fact that there are many new objects and subjects of PBB-P2 not registered yet. In addition, investment policies and cooperation with private companies and regional companies have not been made to create new business areas as a new tax objects and new tax subjects. There are several obstacles in implementing the intensification and extensification policy of PBB-P2 in Bengkalis Regency such as limited number of PBB-P2 managers in Bapenda Bengkalis Regency, coordination with regional apparat that manages licenses has not gone well, coordination with goverment of the villages has not gone well, a mobile car for payment of PBB-P2 has been damaged, and also a low awareness of public for the sanctions that have been given.
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Chambers, Michael. "An Exploration into Challenges Facing Public Sector Labor Relations: A Literature Review and Analysis." Journal of Public Administration and Governance 3, no. 4 (January 17, 2014): 1. http://dx.doi.org/10.5296/jpag.v3i4.4848.
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This analysis explores some of the challenges facing public managers in nurturing their relationship and partnership with public-sector unions. It begins with a discussion of the background that elaborates on union history, discussing the birth of unions, the fall of private-sector unions, and the rise of government unions. This is followed by a review of the relevant professional and scientific literature to better develop the topic and focus the analysis. As the field of government labor-management relations is complex, the unique characteristics of government labor-management relationships that are lacking in the private-sector context necessitate a practitioner approach and an integrated synthesis of the literature. The analysis concludes that when collective bargaining is applied to public-sector business, it must be tailored to achieve proper alignment with taxpayers, who are the major stakeholders in public-sector services.
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Kane, Edward. "Implicit and explicit norms and tools of safety net management." China Finance Review International 10, no. 3 (May 17, 2020): 229–41. http://dx.doi.org/10.1108/cfri-12-2019-0163.
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PurposeThis paper explains the value of interpreting the design of a country's financial safety net as an exercise in incomplete social contracting.Design/methodology/approachSafety net contracts unlucky financial institutions and customers to transfer some or all of what would otherwise be ruinous losses to taxpayers in other sectors. Their capacity to do this is based on a series of unspoken and slowly varying cultural norms that govern when government support is supplied to an insolvent bank, in what forms, on what terms and under what limitations. Identifying these norms is the purpose of this paper. Identifying similarities in the norms that hold sway in the United States and China is the main contribution this paper has to offer.FindingsRegulators do not want to face the consequences of challenging large insolvent banks' claims that funding problems that their managers know to be hopeless reflect a spate of reversible bad luck and a temporary shortfall in liquidity. In hopes of shifting the problem forward to their successors, regulators forbear from meaningful intervention until and unless crisis-driven depositor runs force them into action.Research limitations/implicationsThis means that much like US rescue arrangements, one can demonstrate that the Chinese safety net is incomplete in four ways. It does not fully delineate the events that trigger a loss transfer. It sets formal but imperfectly enforceable limits on the size of potential loss transfers. The political obligations that actually persuade state actors to bail out major banks in a crisis are largely implicit and optional in timing, magnitude and transparency. Finally, the identity of the citizens who will be forced to absorb the costs of crisis bailouts is also optional. Who pays and how they do so will be determined in part during the crisis but will not be finalized until well after the crisis has blown over.Originality/valueThe analysis makes it clear that authorities, express commitment to fair and efficient modes of financial supervision is destined to break down under crisis pressure unless the disadvantaged equity stake that the safety net assigns to taxpayers is rebalanced to record and collect taxpayers' deserved share of the profits a country's megabanks book during booms.
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Gihring, Celine K., and William Greene. "Washington State Ferries: Performance Measures and Information Support." Transportation Research Record: Journal of the Transportation Research Board 1704, no. 1 (January 2000): 93–99. http://dx.doi.org/10.3141/1704-12.
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Washington State Ferries’ (WSF) newest performance measures emanate from broader issues in transportation planning and a public mood toward less government. A multimodal transportation perspective and program accountability are now key concepts in management within Washington State government. The development of performance measures is guided by WSF’s strategic plan, which sets out the mission, goals, and strategic initiatives of the organization. The process uses three techniques to maximize success—alignment (of goals, measures, and actions), feedback, and oversight. Although the final set of performance measures leaves room for improvement, particularly with regard to output versus outcome, these measures represent significant change for WSF. Performance measurement makes WSF accountable to the ferry rider and the taxpayer. Implementation of performance measures soon leads to the issue of data support and information systems. The goal of measurement is decision support. Without good data or a good information system that manages the data, the decision support function is nullified. The ferry system has had variable experience in information technology projects. Taking advantage of lessons learned and using a comprehensive, deliberate approach, WSF is proposing an information model that uses industry best practices and a user-driven system.
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Skrobacki, Waldemar A. "The Logics and Politics of Post-WWII Migration to Western Europe." Canadian Journal of Political Science 41, no. 1 (March 2008): 251–52. http://dx.doi.org/10.1017/s0008423908080384.
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The Logics and Politics of Post-WWII Migration to Western Europe, Anthony M. Messina, New York: Cambridge University Press, 2007, pp. xv, 290.One of the most contentious and politically sensitive issues in Europe is immigration. The demographic trends indicate that the Old Continent is indeed getting older. To maintain their living standards, Europeans have to either increase birth rates or open the gates to immigrants in an orderly and welcoming way. Yet despite the practicality and, sooner rather than later, the necessity for an open, comprehensive and pro-active immigration policy, European countries are far from having one. At best, they have procedures concerning how to handle foreigners. The main “culprits” for this state of affairs are the people rather than governments. The Europeans, however rational the arguments for increasing immigration may be, are unwilling to embrace it. Paradoxically, those who are most opposed (and vote accordingly) are older people, even though they depend most on a large taxpayer base without which cheques from government-run pension plans would stop flowing eventually and publicly managed health care systems would run out of money.
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Taek, Filemon Marselinus, Ali Djamhuri, and Zaki Baridwan. "Management of Local Own-Source Revenue in Belu Government: A Phenomenological Study." Jurnal Ilmiah Akuntansi dan Bisnis 15, no. 2 (June 2, 2020): 172. http://dx.doi.org/10.24843/jiab.2020.v15.i02.p03.
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This study aims to determine the process of managing Regional Original Revenue (PAD) in the Belu Regency government based on the experience of the State Civil Apparatus and to understand and uncover the social meaning that is carried out. The researcher uses the interpretive paradigm understanding method to uncover the intentions and objectives of the informants and uses the Husserl phenomenology approach to explain or uncover the phenomenon of experience based on awareness that occurs by individuals, which in this case is ASN which directly manages PAD. The results of the study revealed that the informants had a lot of experience related to the management of PAD such as non-compliance of taxpayers related to local taxes, the management of regional wealth yields that were separated always exceeded the target and the management of retribution was constrained due to various obstacles. However, the informants interpret the management of PAD as a form of duty and responsibility.
Keywords: Government Accounting; Regional Original Revenue; Phenomenology
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Pétervári, Kinga. "How to Keep a Promise: Laymen Answers to the Financial Crisis." Periodica Polytechnica Social and Management Sciences 26, no. 1 (June 14, 2017): 49. http://dx.doi.org/10.3311/ppso.10427.
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This article is a case study, providing a possible interpretation of the current Hungarian financial-legal culture.How to apply those terms and conditions in long-term loan agreements in financial crisis, which are favourable or seemingly irrelevant in good times but turn out to be disadvantageous, sometimes even disastrous in bad times. How to calculate and allocate risks, what is acceptable and what is foreseeable to laymen? The focus here is on the laymen attitudes towards long-term contractual obligations and performances in the global financial crisis: whether debtors’ contractual obligations must be fulfilled, what should be construed as an excuse for non-performance, whether there should be measures designed to protect the debtors more, if yes, at whose expense – the creditors (rather preventive measures) or the taxpayers (rather restitutive measures) –, if no, how to allocate ideally the risks and liabilities, is profit-making an evil per se, that needs to be managed?
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Bagdonas, Vilhelmas. "ECONOMIC BASE OF BUILDINGS PURCHASE CONTRACT/STATYBOS VIEŠŲJŲ PIRKIMŲ KONTRAKTŲ EKONOMINIS PAGRINDIMAS." JOURNAL OF CIVIL ENGINEERING AND MANAGEMENT 7, no. 5 (October 31, 2001): 374–79. http://dx.doi.org/10.3846/13921525.2001.10531757.
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In the article, the organisation of procedures of public purchases and the economical effectiveness of purchase as well as economical substantiation are investigated. Public purchases in Lithuania are compared with the EU and with world countries experience and provide principles of their harmonisation. Public purchases organised in a proper way allow to save from 5% up to 50% of taxpayers' means. Public purchases are organised in all the EU countries, that's why it is necessary to manage and to compare their procedures in order to harmonise principles. In the article, the order of public purchases, economic substantiation according to concrete competition data are analysed. It is suggested to evaluate the results as a complex, that is not only by the lowest price, but also by functional qualities of the building, operational expenditures, service capacity of the object, aesthetic and ecologic qualities and the specific methods are suggested for the evaluation of qualities mentioned.
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Al-Ttaffi, Lutfi Hassen Ali, Hijattulah Abdul-Jabbar, and Saeed Awadh Bin-Nashwan. "Does religious perspective influence tax non-compliance? Evidence from Yemen." International Journal of Ethics and Systems 37, no. 2 (January 25, 2021): 222–44. http://dx.doi.org/10.1108/ijoes-04-2020-0062.
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Purpose This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions. Design/methodology/approach This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above. Findings As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties. Practical implications The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes. Originality/value This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.
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Modzelewska, Anna, Sebastian Skuza, Marta Szeluga-Romańska, and Marta Materska-Samek. "Towards Greater Citizen Participation in Financing Public Cultural Institutions—Legal Barriers and Proposed Solutions." Sustainability 12, no. 19 (September 25, 2020): 7957. http://dx.doi.org/10.3390/su12197957.
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The paper contains a conceptual proposal that aims at indicating new models of participatory financing of cultural institutions as well as actions towards supporting culture. It presents results of a qualitative study in the form of action research, on identifying legal barriers of financing of cultural institutions in Poland. Additionally, it presents practical suggestions to the encountered problems that were worked out after discussions with cultural managers, taxpayers, and government administration decision-makers. The unique value of the study is a multidimensional and complex analysis of participatory financing of culture, citing varied sources and bearing a structured research procedure. We suggest a new discussion on establishing legal solutions for increasing of the funding or making the financing of cultural institutions more flexible, which appears to be particularly important in crisis times. All is presented as an original concept of participatory citizen-enterprise fiscal mechanism of supporting cultural institutions. We present a pragmatic solution to a problem of additional public support of culture, which can be put into practice parallel to state mechanisms, considering culture as a part of sustainable development.
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Betchoo, Nirmal Kumar. "An Evolution of Tax Systems in Post-Independent Mauritius." European Journal of Business Management and Research 3, no. 2 (April 5, 2018): 1–4. http://dx.doi.org/10.24018/ejbmr.2018.3.2.11.
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This research paper evaluates the evolution of taxation in Mauritius which celebrates its fiftieth Independence anniversary in March 2018. It analyses the various forms of taxation that have been developed and implemented over the years in the country since its Independence in 1968. This work explains the application of different taxes affecting local taxpayers over the years but pays importance on their evolution as the economy progressed from a monocrop culture based on sugar cultivation to a sophisticated one where several pillars like textile, tourism and the financial services have been developed over the years. If taxation aims at generating revenue for the State, the researcher claims that it must ensure that tax gains should entail a good spending in developing infrastructure for social benefits and avoiding wastage on poorly-managed projects. There is also an insight into the new negative income tax that has recently been implemented in Mauritius which also claims that the government is also keen in addressing social issues like poverty within the tax systems in force in the country.
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Sepper, Ruth, and Ruth Alas. "ROLE OF POLITICS IN PUBLIC SECTOR ORGANIZATIONAL CHANGE." Journal of Business Economics and Management 9, no. 1 (March 31, 2008): 13–23. http://dx.doi.org/10.3846/1611-1699.2008.9.13-23.
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In this paper we will address issues of organizational changes in public sector where the relevance of management has not diminished during the last two decades of the neo‐liberal market philosophy. Public sector organizations are susceptible to greater and more open accountability with politicians, pressure groups, taxpayers and voters all having an interest in the performance of it. In late 1990s Estonian government initiated reforms of health care system in the country. Estonian Hospital Master Plan (EHMP) 2015 was launched in 2000 which, within the others, was initiating the merge of seven Tallinn hospitals into North Estonian Regional Hospital (NERH). To evaluate efficacy of organizational changes during implementation of EHMP‐model into health care system in Estonia we utilized personal interviews of top and middle managers and annual reports of merged hospitals to benchmark these measures to earlier merged Univerity Hopsital and other EU hospitals. We conclude that even NERH was established and the reform‐initiated changes were mostly introduced by the deviation from first‐line governmental plans and introduction of new political directions in 2003 lead to new organizational changes and managerial efforts to gain the goals with, unfortunately, prolonged change process.
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Costa Marques, Maria da Conceição da, and Vanda Maria Vilarinho Maciel. "THE ACCOUNTING OF NON-PROFIT ORGANIZATIONS IN PORTUGAL: THE CASE OF PRIVATE INSTITUTIONS OF SOCIAL SOLIDARITY (IPSS)." Problems of Management in the 21st Century 5, no. 1 (December 5, 2012): 72–82. http://dx.doi.org/10.33225/pmc/12.05.72.
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The nonprofit sector is made up of nonprofit organizations that, by law or custom, do not distribute any profit that may be generated by the Associates. They are institutionally separate from government, are self managed and non-binding. The IPSS, are non-profit institutions, created by private initiative, with the purpose of giving organized expression to the moral duty of solidarity and justice between individuals and they are not administered by the State or a local government body to proceed among others, their goals, through the provision of goods and services. The new accounting system of nonprofit institutions, emerges as an indispensable tool for management, because these organizations are not sufficiently different from business enterprises, public agencies, etc., Management models and practices adopted will be similar. This study deals with the system of accounting standards for non-profit sector entities (ESNL), part of the Accounting Standardisation System (SNC), through which they create their own accounting rules, application-specific entities to continue, under primary, non-profit activities and not distribute to its members or taxpayers any direct financial or economic gain. Key words: accounting standards, ESNL, accounting, financial statements.
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Martins, António, Ana Dinis, and Cidália Lopes. "Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal." Journal of Applied Accounting Research 19, no. 4 (November 12, 2018): 537–51. http://dx.doi.org/10.1108/jaar-04-2017-0050.
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Purpose Autonomous taxation of expenses (ATE) is a special and contentious feature of corporate income taxation in Portugal. By taxing of an expanding set of corporate expenses, it has caused many conflicts between the Portuguese tax authority and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE’s clauses, while others derived from frequent, and difficult to apply, legislative changes. The purpose of this paper is to focus on the following research question: does the recent evolution of the rules on ATE show an efficient process of making and interpreting tax law in Portugal? The authors intend to analyze the process of making and changing ATE’s rules, as well as to study how interpretative complexity increases conflicts between tax authorities (TA) and taxpayers. Design/methodology/approach The methodology used is a mix of the legal research method, namely, doctrinal methodology, with an analysis of jurisprudential and arbitration trends in litigation rulings, blended with the case study analysis of ATE in Portugal. Arbitration rulings will have a particular relevance to the analysis. Findings The main conclusion is that, urged by the need of revenues, and sensitive to the TA’ argument of ATE’s loopholes, the government hastened to close them. However, given the procedure adopted, new legal questions aroused, creating additional layers of complexity for companies, courts and tax auditors. Constitutional issues were highlighted by companies based on the prohibition of retroactive application of tax laws. Research limitations/implications The paper has a conceptual nature and its conclusions cannot be automatically extended to other tax controversies or processes of amending tax laws. However, for the legal and accounting professions it offers valuable lessons in law interpretation and political lobbying to change tax laws. Also, in the international tax scene, some countries also introduced ATE, with potential for similar problems. Practical implications Regarding ATE’s streamlining, the process recently observed in Portugal was not, in authors’ view, managed in the best way, leaving a significant number of difficulties to be solved by courts. The change in ATE’s legal framework could have been more carefully managed, avoiding costly and time consuming disputes, in order to minimize compliance costs. Originality/value The paper contributes to the literature because this Portuguese experience, while highlighting the difficulties in making tax law, can be seen as a lesson on how to improve these processes, avoiding time and costs for business, TA and courts. Moreover, arbitration is a way of solving tax disputes that has been gaining ground in Portugal. In this respect, the paper also contributes to a better perception of the tax arbitration scenario in anEuropean Union country. It is also important for the accounting profession, whose members have often to deal with tax topics and the interpretative complexities they originate.
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Jaggia, Sanjiv, and Satish Thosar. "Pay-for-performance incentives in the finance sector and the financial crisis." Managerial Finance 43, no. 6 (June 12, 2017): 646–62. http://dx.doi.org/10.1108/mf-05-2016-0160.
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Purpose The purpose of this paper is to investigate executive compensation in the finance sector during the periods surrounding the crisis with a view to determining whether compensation incentives were associated with excessive risk taking. Design/methodology/approach The authors compare pay-for-performance sensitivity (PFPS) parameters for the finance sector before, during, and after the financial crisis. The authors also employ the technology sector as a comparison benchmark. Findings The authors find that CEO compensation is strongly associated with the accounting-based return on assets performance measure in the finance sector particularly in the pre-crisis period; the relationship is amplified in larger firms. In contrast, the technology sector exhibits PFPS only for the market-based stockholder return measure with smaller firms displaying greater sensitivity. Originality/value From a public policy perspective, it is desirable that PFPS for senior executives in the finance sector is muted. This is due to the risk-shifting incentives specific to the sector whereby profits flow to managers/stockholders while catastrophic losses can be socialized through taxpayer funded bailouts. The findings imply that compensation practices in the finance sector remain a potential concern for systemic stability. In addition to academics and practitioners, the paper may be of interest to financial regulators. In the authors opinion they should consider monitoring PFPS in addition to capital ratios, credit default swap spreads, and other metrics in their risk containment strategies.