30 results on '"TAXPAYER COMPLIANCE"'
Search Results
2. Analysis of the Effectiveness of the Implementation of E-Bupot 23/26 to Improve Taxpayer Compliance (Case Study at PT Surya Energy Anugerah Lestari 2020–2021)
- Author
-
Irawati, Subagiyo, Agus, Abidin, Nadiah, Yuniati, Striełkowski, Wadim, Editor-in-Chief, Black, Jessica M., Series Editor, Butterfield, Stephen A., Series Editor, Chang, Chi-Cheng, Series Editor, Cheng, Jiuqing, Series Editor, Dumanig, Francisco Perlas, Series Editor, Al-Mabuk, Radhi, Series Editor, Scheper-Hughes, Nancy, Series Editor, Urban, Mathias, Series Editor, Webb, Stephen, Series Editor, Rahman, Abdul, editor, Dwiputrianti, Septiana, editor, and Afandi, Muhamad Nur, editor
- Published
- 2024
- Full Text
- View/download PDF
3. The Effect of Tax Information Technology on TaxPayer Compliance and the Role of Tax Consultants
- Author
-
Sumatriani, Sumatriani, Utami, Dian Gita, Striełkowski, Wadim, Editor-in-Chief, Black, Jessica M., Series Editor, Butterfield, Stephen A., Series Editor, Chang, Chi-Cheng, Series Editor, Cheng, Jiuqing, Series Editor, Dumanig, Francisco Perlas, Series Editor, Al-Mabuk, Radhi, Series Editor, Scheper-Hughes, Nancy, Series Editor, Urban, Mathias, Series Editor, Webb, Stephen, Series Editor, Azizah, Amiril, editor, Fahmi, Nurul, editor, and Dwi Ariyani, Emma, editor
- Published
- 2023
- Full Text
- View/download PDF
4. The Effect of PBB-P2 Online Service Quality on Taxpayer Compliance with Taxpayer Satisfaction as an Intervening Variable in Sidoarjo Regency
- Author
-
Hanum, Latifah, Indrawati, Cahyani Adina, Striełkowski, Wadim, Editor-in-Chief, Black, Jessica M., Series Editor, Butterfield, Stephen A., Series Editor, Chang, Chi-Cheng, Series Editor, Cheng, Jiuqing, Series Editor, Dumanig, Francisco Perlas, Series Editor, Al-Mabuk, Radhi, Series Editor, Scheper-Hughes, Nancy, Series Editor, Urban, Mathias, Series Editor, Webb, Stephen, Series Editor, Wijaya, Andy Fefta, editor, Amin, Fadillah, editor, and Iqbal, Mohammad, editor
- Published
- 2023
- Full Text
- View/download PDF
5. Analysis of the Influence of System Quality, Information Quality, and Service Quality of PBB
- Author
-
Dewi, Maya Safira, Meiryani, Riantono, Ignatius Edward, Utami, Nastasya Sekar Ayu, Angrisani, Leopoldo, Series Editor, Arteaga, Marco, Series Editor, Panigrahi, Bijaya Ketan, Series Editor, Chakraborty, Samarjit, Series Editor, Chen, Jiming, Series Editor, Chen, Shanben, Series Editor, Chen, Tan Kay, Series Editor, Dillmann, Rüdiger, Series Editor, Duan, Haibin, Series Editor, Ferrari, Gianluigi, Series Editor, Ferre, Manuel, Series Editor, Hirche, Sandra, Series Editor, Jabbari, Faryar, Series Editor, Jia, Limin, Series Editor, Kacprzyk, Janusz, Series Editor, Khamis, Alaa, Series Editor, Kroeger, Torsten, Series Editor, Li, Yong, Series Editor, Liang, Qilian, Series Editor, Martín, Ferran, Series Editor, Ming, Tan Cher, Series Editor, Minker, Wolfgang, Series Editor, Misra, Pradeep, Series Editor, Möller, Sebastian, Series Editor, Mukhopadhyay, Subhas, Series Editor, Ning, Cun-Zheng, Series Editor, Nishida, Toyoaki, Series Editor, Oneto, Luca, Series Editor, Pascucci, Federica, Series Editor, Qin, Yong, Series Editor, Seng, Gan Woon, Series Editor, Speidel, Joachim, Series Editor, Veiga, Germano, Series Editor, Wu, Haitao, Series Editor, Zamboni, Walter, Series Editor, Zhang, Junjie James, Series Editor, Gokhale, Anu, editor, and Grant, Emanuel, editor
- Published
- 2023
- Full Text
- View/download PDF
6. Taxpayer Compliance Analysis of Rembang Regency in the Covid-19 Pandemic
- Author
-
Muniroh, Hetty, Dewi, Nurma Gupita, Striełkowski, Wadim, Editor-in-Chief, Black, Jessica M., Series Editor, Butterfield, Stephen A., Series Editor, Chang, Chi-Cheng, Series Editor, Cheng, Jiuqing, Series Editor, Dumanig, Francisco Perlas, Series Editor, Al-Mabuk, Radhi, Series Editor, Scheper-Hughes, Nancy, Series Editor, Urban, Mathias, Series Editor, Webb, Stephen, Series Editor, Pambuko, Zulfikar Bagus, editor, Edhita Praja, Chrisna Bagus, editor, Muliawanti, Lintang, editor, Dewi, Veni Soraya, editor, Setiyo, Muji, editor, Yuliastuti, Fitriana, editor, and Setiawan, Agus, editor
- Published
- 2023
- Full Text
- View/download PDF
7. Tax Compliance and Risk Management : Perspectives From Central and Eastern Europe
- Author
-
Piotr Karwat, Katarzyna Kimla-Walenda, Aleksander Werner, Piotr Karwat, Katarzyna Kimla-Walenda, and Aleksander Werner
- Subjects
- Financial risk management, Taxpayer compliance, Fiscal policy
- Abstract
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation's tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.Chapter 13 and Summary of this book are freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.
- Published
- 2024
8. Tax Compliance : Anforderungen an ein innerbetriebliches Kontrollsystem
- Author
-
Magnus Hindersmann, Gregor Nöcker, Magnus Hindersmann, and Gregor Nöcker
- Subjects
- Tax administration and procedure, Taxation--Law and legislation, Taxpayer compliance, Corporations--Taxation
- Abstract
Wer über ein Tax Compliance-System verfügt, hat künftig bessere Karten im Hinblick auf die Vermeidung von Steuerstrafverfahren. Aber wie muss ein internes Kontrollsystem aussehen, damit es die Anforderungen der Finanzverwaltung erfüllt und auch von der Betriebsprüfung akzeptiert wird? Der Band zeigt, welche Abläufe und Strukturen in Unternehmen implementiert werden müssen, damit steuerrelevante Sachverhalte einer angemessenen Kontrolle unterliegen. Dabei geht es beispielsweise um Instrumente zur Überprüfung der Einhaltung von Fristen oder der Verfahrensdokumentation, damit komplexe steuerliche Entscheidungen auch später nachvollziehbar sind. In der 2. Auflage wurden folgende Themen aktualisiert bzw. neu aufgenommen: - Einarbeitung der neugefassten GoBD (einschließlich Muster einer Verfahrensdokumentation) - Tax Compliance und Betriebsprüfung - Gerichtlich anerkannte Schätzungsmethoden und Tax Compliance - eDaten und ihre richtige Verarbeitung, insbesondere auch aus steuerstrafrechtlicher Sicht - Verknüpfung des Tax CMS mit weiteren Risikobrereichen, insbesondere des privaten Tax CMS eines Gesellschafter-Geschäftsführers (gewerblicher Grundstückshandel, Betriebsaufspaltung)
- Published
- 2023
9. Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform
- Author
-
Roel Dom, Anna Custers, Stephen Davenport, Wilson Prichard, Roel Dom, Anna Custers, Stephen Davenport, and Wilson Prichard
- Subjects
- Taxpayer compliance
- Abstract
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
- Published
- 2022
10. Tax with SAP S/4HANA : Configuration and Determination
- Author
-
Michael Fuhr, Dirk Heyne, Nadine Teichelmann, Jan Walter, Michael Fuhr, Dirk Heyne, Nadine Teichelmann, and Jan Walter
- Subjects
- SAP HANA (Electronic resource), Taxpayer compliance, Tax administration and procedure
- Abstract
Tax compliance is critical. Get the concrete guidance you need for direct and indirect taxes in SAP S/4HANA with this book! See how to configure standard tax settings such as tax codes, plants abroad, and exchange rates. Follow step-by-step instructions for indirect tax determination, get direct tax up and running, and learn about tax reporting and monitoring requirements. With coverage of add-ons and custom coding, this is your comprehensive guide to global tax! In this book, you'll learn about:a. Configuration Tailor tax settings to your exact specifications. Learn how to customize standard settings for financial accounting, sales and distribution, and materials management. b. Direct and Indirect TaxesWalk through tax determination, step by step. Set up indirect tax determination for purchasing, sales, and special processes. Learn about the direct tax process and configure key settings for ledgers, withholding tax, general ledger accounts, and more.c. Reporting and MonitoringUnderstand your reporting and monitoring requirements. Explore standardized tax reporting, see how tax monitoring fits into the tax control framework, and use solutions like SAP Document and Reporting Compliance and SAP Tax Compliance.Highlights include: 1) Organizational structure 2) Configuration 3) Indirect tax determination 4) Direct tax 5) Condition logic6) Tax reporting 7) Indirect tax monitoring 8) User exits9) Tax engines
- Published
- 2022
11. Taxpayers in International Law : International Minimum Standards for the Protection of Taxpayers' Rights
- Author
-
Juliane Kokott, Pasquale Pistone, Juliane Kokott, and Pasquale Pistone
- Subjects
- Tax administration and procedure, Taxation--Law and legislation, Taxpayers, Taxpayer compliance
- Abstract
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers'rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association.Taxpayers in International Law puts taxpayers'rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world.The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers'rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers'rights, including guidelines for tax authorities.The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
- Published
- 2022
12. Cooperative Compliance : A Multi-stakeholder and Sustainable Approach to Taxation
- Author
-
Jeffrey Owens, Jonathan Leigh Pemberton, Jeffrey Owens, and Jonathan Leigh Pemberton
- Subjects
- Corporations--Taxation, International business enterprises--Taxation--International cooperation, Taxpayer compliance, Taxation--Law and legislation
- Abstract
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
- Published
- 2021
13. An Analysis of Cooperative Compliance Programmes Legal and Institutional Aspects with a Focus on Application in Less Developed Countries
- Author
-
Alicja Majdańska and Alicja Majdańska
- Subjects
- Tax administration and procedure, Corporations--Taxation, Taxpayer compliance
- Abstract
The recent developments in the international tax agenda prove that the need for a revival of cooperative compliance programmes is greater than ever before. Regardless of whether one places cooperative compliance programmes in the context of the post-BEPS world, mandatory disclosure rules (which are about to become effective in the European Union) or the discussion about the tax implications of e-commerce, it is in the public interest to ensure a framework for a mature, argument-based and (ideally) real-time discussion between tax administrations and large business taxpayers. The benefits of cooperative compliance programmes may prove particularly important in the post COVID-19 environment, when countries will be looking for ways to recover from the crisis. This book analyses how to ensure that the implementation of the concept of cooperative compliance is underpinned by sound legal principles and enhanced by a robust institutional framework, with a particular focus on the application of the concept in less developed countries. In the context of less developed countries, the concept of cooperative compliance is presented as a legal transplant, able to “travel” across countries, legal systems and legal cultures. The book shows not only how tax administrations and taxpayers may benefit from cooperative compliance programmes, but also what the potential bottlenecks are. As such, this book promotes the concept of cooperative compliance as a viable solution to the many challenges faced by not only developed countries, but also less developed ones. It contributes to tax policy formulations by providing clear recommendations on the design of a cooperative compliance programme, highlights the potential legal and institutional bottlenecks and presents some good practices on how a cooperative compliance programme can be developed. As such, it offers useful guidance for lawmakers and tax administrations planning to implement cooperative compliance programmes.
- Published
- 2021
14. Digitalization to Improve Tax Compliance: Evidence From VAT E-Invoicing in Peru
- Author
-
Bellon, Matthieu, Chang, Jillie, Dabla-Norris, Era, Khalid, Salma, Lima, Frederico, Rojas, Enrique, Villena, Pila, Bellon, Matthieu, Chang, Jillie, Dabla-Norris, Era, Khalid, Salma, Lima, Frederico, Rojas, Enrique, and Villena, Pila
- Subjects
- Electronic records, Taxpayer compliance
- Abstract
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform's positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
- Published
- 2019
15. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
- Author
-
Beer, Sebastian, Kasper, Matthias, Kirchler, Erich, Erard, Bria, Beer, Sebastian, Kasper, Matthias, Kirchler, Erich, and Erard, Bria
- Subjects
- Taxpayer compliance, Tax auditing
- Abstract
This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.
- Published
- 2019
16. Die Psychologie des Steuerzahlens
- Author
-
Stephan Mühlbacher, Maximilian Zieser, Stephan Mühlbacher, and Maximilian Zieser
- Subjects
- Taxpayer compliance, Taxation--Psychological aspects, Tax evasion--Psychological aspects
- Abstract
Dieses Buch befasst sich mit psychologischen Aspekten des Steuerzahlens. Die Hinterziehung und das Umgehen von Steuern sind ein Problem, das dem Staatshaushalt erheblichen Schaden zufügt und das Funktionieren des Staates bedroht. Der traditionelle Ansatz, Hinterziehung vor allem durch die Androhung hoher Strafen zu bekämpfen, greift jedoch zu kurz. Aus psychologischer Sicht wird das Verhalten von Steuerzahlern auch durch andere Variablen als der Angst vor Bestrafung bestimmt. Dazu zählen zum Beispiel das Gerechtigkeitsempfinden, das Verhalten anderer oder das Vertrauen in staatliche Behörden. Im Buch werden die Erkenntnisse der Psychologie zur Erklärung des Steuerzahlverhaltens zusammengefasst und moderne Ansätze der Regulation vorgestellt. Das Buch richtet sich an eine breite Leserschaft und ist auch ohne Fachkenntnisse leicht verständlich.
- Published
- 2018
17. Improving Tax Compliance in a Globalized World
- Author
-
Chris Evans et al and Chris Evans et al
- Subjects
- Taxation, Tax administration and procedure, Taxpayer compliance, Tax collection
- Abstract
In the aftermath of a global financial crisis, the past decade has been characterized by increased fiscal pressure. Against this backdrop, it is no surprise that many have called for strengthened efforts in domestic resource mobilization. Domestic resources are the largest untapped source of development financing, but the effective mobilization thereof poses significant challenges in terms of revenue policy and administration strategies. This book provides an overview of various policies that can significantly contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving the relationship between taxpayers and tax administrations. It consists of national reports from 33 countries around the globe, initially discussed at the conference “Improving Tax Compliance in a Globalized World” in Rust (Austria) from 30 June to 2 July 2016. The book explores various approaches to improving tax compliance. Access to tax information is at the centre of the debate, including the collection of third-party information, information obtained as a result of cooperation between tax administrations and as a result of inter-agency cooperation between tax administrations, financial intelligence units and law enforcement agencies. Moreover, the book sheds some light on alternatives to improve tax collection and suggests potential measures to enhance voluntary tax compliance. Finally, it looks forward to potential challenges that may be faced by tax administrations in the future. Taken as a whole, this study contributes to the challenging task of making tax administrations more effective and more efficient.
- Published
- 2018
18. Revenue Administration : Gap Analysis Program: Model and Methodology for Value-added Tax Gap Estimation
- Author
-
Hutton, Eric, Gaspar, Vitor, International Monetary Fund, Hutton, Eric, Gaspar, Vitor, and International Monetary Fund
- Subjects
- Taxpayer compliance, Gap analysis (Planning), Revenue management, Tax administration and procedure
- Abstract
The IMFs Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g. delays in refunds) from those due to actual changes in taxpayer compliance.
- Published
- 2017
19. The Revenue Administration–Gap Analysis Program
- Author
-
Hutton, Eri and Hutton, Eri
- Subjects
- Tax administration and procedure, Taxation, Taxpayer compliance, Revenue management, Gap analysis (Planning)
- Abstract
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
- Published
- 2017
20. Corruption, Taxes and Compliance
- Author
-
Baum, Anja, Gupta, Sanjeev, Kimani, Elijah, Tapsoba, Sampawende J.-A, Baum, Anja, Gupta, Sanjeev, Kimani, Elijah, and Tapsoba, Sampawende J.-A
- Subjects
- Taxation, Taxpayer compliance, Tax evasion
- Abstract
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
- Published
- 2017
21. The Revenue Administration–Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation
- Author
-
Thackray, Mick, Alexova, Martina, Thackray, Mick, and Alexova, Martina
- Subjects
- Gap analysis (Planning), Revenue management, Tax administration and procedure, Taxpayer compliance
- Abstract
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic's Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.
- Published
- 2017
22. Optimal Tax Administration
- Author
-
Keen, Michael, Slemrod, Joel, Keen, Michael, and Slemrod, Joel
- Subjects
- Tax administration and procedure, Taxpayer compliance
- Abstract
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
- Published
- 2017
23. Cooperative Compliance : A New Approach to Managing Taxpayer Relations
- Author
-
Bronżewska, Katarzyna and Bronżewska, Katarzyna
- Subjects
- Tax administration and procedure, Taxpayer compliance
- Abstract
The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept – initially referred to as “enhanced relationship” – was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment. The book describes the beginnings of cooperative compliance in Australia, the Netherlands, the United Kingdom and the United States. It also discusses Poland, as a probing jurisdiction where no form of such cooperation has, as yet, been introduced. It defines and classifies the concept of cooperative compliance and explores the theoretical and practical issues related to its implementation. The analysis demonstrates that cooperative compliance is much more than a new legal measure and, as such, must be viewed in a much broader context, wherein historical, psychological and cultural elements play an important role.
- Published
- 2016
24. Steuercontrolling und Reporting : Tax Compliance, Prozessmanagement, Steuerplanung und Konzernsteuerquote
- Author
-
Robert Risse and Robert Risse
- Subjects
- Tax planning, Taxpayer compliance
- Abstract
Steuerplanung und sog. Steuerliche Compliance sind für Unternehmen von enormer Bedeutung. Der Einfluss von Steuern als Kostenposition auf die Unternehmensergebnisse ist hoch. Damit werden die Kosten für die Befolgung steuerlicher Vorschriften, eben die Tax Compliance, die Beratung, die Steuerplanung und ein steueroptimales Controlling immer wichtiger. Im Bereich zwischen komplexem Steuerrecht, deren gesetzesgemäße Befolgung und kennzahlenorientiertem Controlling ergeben sich zahlreiche Fallstricke, welche der Berater kennen muss. Mit zahlreichen Beispielen und Lösungen für die Praxis, mit konkreten Ansätzen zur Tax Compliance sowie einem vollständigen Kennzahlenbaum zum Download im Online-Bereich zum Buch.
- Published
- 2015
25. Factors Influencing Individual Taxpayer Compliance Behaviour
- Author
-
Ken Devos and Ken Devos
- Subjects
- Taxpayer compliance--Australia, Tax administration and procedure, Taxpayer compliance, Taxation--Law and legislation--Australia, Law--Psychological aspects, Tax administration and procedure--Australia, Taxation--Law and legislation
- Abstract
This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers'level of general tax knowledge and awareness also impacts upon their actions.
- Published
- 2013
26. Science, Technology and Taxation
- Author
-
Robert F. van Brederode and Robert F. van Brederode
- Subjects
- Tax collection--Data processing, Tax collection--Technological innovations, Tax administration and procedure--Data processin, Tax administration and procedure--Technological, Tax auditing--Data processing, Tax auditing--Technological innovations, Taxpayer compliance, Informationstechnik, Steuertechnik
- Abstract
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers'understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book's great importance and practical value.
- Published
- 2012
27. Steuermoral : Eine wirtschaftspsychologische Analyse
- Author
-
Hofmann, Philipp and Hofmann, Philipp
- Subjects
- Taxpayer compliance
- Abstract
In der jüngsten Vergangenheit wurde die Öffentlichkeit eher durch'große'Fälle von Steuerhinterziehung (z.B. die Liechtensteiner Steueraffäre) auf das Problem der Steuermoral hingewiesen. So ist ernstzunehmenden Publikationen zu entnehmen, dass dieses Phänomen jedoch weite Kreise der Steuerzahler betrifft. Die Bereitschaft, Steuern zu zahlen, ist sicherlich geprägt von einer Einstellung zum Staat, deren vertrauensbasierte Implikationen durchaus auch moralisch-ethische Momente tangieren. Inwieweit Steuermoral und Steuerhinterziehung zusammenhängen, ist seit jeher Gegenstand wissenschaftlicher Auseinandersetzungen gewesen. Mit dem vorliegeden Buch soll diese Diskussion aufgegriffen und insbesondere im Hinblick auf die Einflussfaktoren kritisch reflektiert werden.
- Published
- 2010
28. Tax Amnesties: Theory, Trends, and Some Alternatives
- Author
-
Eric Le Borgne and Eric Le Borgne
- Subjects
- Taxpayer compliance, Tax amnesty, Tax collection
- Abstract
Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs'benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that “successful” tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration's enforcement capacity.?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.
- Published
- 2008
29. Estimating VAT Revenues from Tax Reform in Transition Economies
- Author
-
Kodrzycki, Yolanda K., Spahn, Paul Bernd, editor, and Pearson, Mark, editor
- Published
- 1998
- Full Text
- View/download PDF
30. Taxation: Compliance with Federal Personal Income Tax Laws
- Author
-
Carroll, John S., Kagehiro, Dorothy K., editor, and Laufer, William S., editor
- Published
- 1992
- Full Text
- View/download PDF
Catalog
Discovery Service for Jio Institute Digital Library
For full access to our library's resources, please sign in.