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The evaluation and selection of strategies for real estate tax collection using neutrosophic cognitive maps (NCM) represents an innovative approach in urban fiscal management. This method combines elements of neutrosophic theory with cognitive evaluation techniques, allowing public administrators and urban planners to analyze the effectiveness of various fiscal tactics in complex and variable environments. NCMs facilitate a more accurate evaluation by considering not only numerical data, but also subjective perceptions and opinions of the stakeholders involved, such as owners, developers, and residents. This comprehensive approach not only optimizes efficiency in tax collection, but also promotes greater transparency and legitimacy in the administrative process, thus improving the quality of public service and citizen satisfaction. Additionally, NCMs provide a flexible platform to adapt collection strategies to changing real estate market dynamics and local tax policies. The ability of neutrosophic cognitive maps to handle the uncertainty and ambiguity inherent in modern urban management makes them an invaluable tool for urban planners and public policy makers. By integrating multiple perspectives and evaluating the acceptability of proposed strategies, these maps not only help foresee possible resistance or conflicts, but also facilitate the implementation of more equitable and effective tax policies. In summary, the application of NCM in urban fiscal management not only promotes administrative effectiveness but also strengthens local governance by improving citizen participation and democratic legitimacy in fiscal decisionmaking. [ABSTRACT FROM AUTHOR]

The research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance and revenue collection. In the study, both qualitative and quantitative research methodologies were used. Data from 50 respondents were gathered via interviews and questionnaires. Multiple regression analysis, content analysis, and descriptive statistics were used to examine the data. The majority of respondents, according to the statistics, believe that taxpayers file returns on time, pay all taxes owed by the deadline, and accurately record their income. Furthermore, the majority of respondents said that tax rates, penalties and fines, tax audits, tax payer attitudes, and knowledge and education all have an impact on municipal taxpayer compliance. Furthermore, the data revealed a substantial link between taxpayer compliance and revenue collection. The study advised that authorities closely assess the impact of taxpayer compliance on tax collecting operations. Furthermore, it is proposed that the tax system give a clear and straightforward guidance on how to fill out tax returns, but also strengthen taxpayer education programs so that people understand their rights and duties as taxpayers. [ABSTRACT FROM AUTHOR]

Tax collection with limited enforcement capacity may be consistent with both high- and low-delinquency regimes: high delinquency reduces the effectiveness of threats, thereby reinforcing high delinquency. We explore the practical challenges of unraveling the high-delinquency equilibrium using a mechanism design insight known as divide-and-conquer. Our preferred mechanism takes the form of prioritized iterative enforcement (PIE). Taxpayers are ranked using the ratio of expected collection to capacity use. Collection threats are issued in small batches to ensure high credibility and induce high compliance. Following repayments, liberated capacity is used to issue the next round of threats. In collaboration with a district of Lima, we experimentally assess PIE in a sample of 13,432 property taxpayers. The data validate and refine our theoretical framework. A semi-structural model suggests that keeping collection actions fixed, PIE would increase tax revenue by roughly 10%. [ABSTRACT FROM AUTHOR]

Tax crimes have become a significant issue in Indonesia, as taxes are vital for the government's development efforts. Failure to comply with tax obligations not only impacts the state's revenue but also hinders the equitable distribution of welfare to society. The purpose to be achieved in this study is to find out related to the authority of PPNS in the seizure and blocking of suspect assets in order to recover losses in state revenue. The method used in this study is empirical juridical where the data obtained through primary data by interviewing the DGT Bangka Belitung region. In addition, secondary data is also used to add information and strengthen the analysis related to the research topic. The re)sults showed that the recovery of State losses can be done by the DGT where the authority can be done by confiscation and blocking of assets. This mechanism is carried out with the aim that the country does not suffer considerable losses. Tax investigation collection is one of the actions that can reduce tax crimes so that the activities carried out must be carried out efficiently in accordance with applicable regulations. [ABSTRACT FROM AUTHOR]

A growing literature has documented widespread variation in the extent to which insurgents provide public goods, collect taxes, and regulate civilian conduct. This paper offers what is, to our knowledge, the first study of the long-term economic legacies of rebel governance. This effect is theoretically unclear. Rebel governance may generate incentives for households to expand production and accumulate resources. However, rebel rule may be too unstable to maintain such incentives. We explore empirically the effect of rebel rule on households' economic resilience using a longitudinal dataset for Colombia. Results show a positive relation between wartime rebel rule and the ability of households to cope with weather shocks in the post-war period. Households in regions where armed groups were present but exercised limited or no intervention fare worse. This effect is associated with infrastructure improvement led by armed groups, their intervention in dispute adjudication, and their close interactions with local populations. [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the influence of fiscal transparency on corporate tax avoidance, using a sample of Chinese enterprises. The findings indicate that enhancing regional fiscal transparency can significantly inhibit corporate tax avoidance. This is achieved by enhancing tax collection and administration. Additionally, the inhibitory effect can be strengthened by corporate rent-seeking behavior and the level of local debt. Further analysis reveals that the impact of fiscal transparency on tax avoidance is more significant for non-state-owned enterprises and large enterprises in China. Moreover, in regions characterized by high degrees of financial development and financial pressure, the enhancement of fiscal transparency has a more significant impact on reducing corporate tax avoidance compared to regions with lower degrees of financial development and financial pressure. The conclusions drawn from this study provide empirical evidence and policy implications for improving the government-enterprise relationship in China and deepening the understanding of the dynamics between government and the market. [ABSTRACT FROM AUTHOR]

One of the main trends for the monitoring and control of business processes is to implement these processes via private blockchain systems. These systems must ensure data privacy and verifiability for the entire network here denoted by 'Net'. In addition, every business activity should be declared to a trusted third party (TTP), such as an Audit Authority (AA), for tax declaration and collection purposes. We present a solution for a confidential and verifiable realization of transactions based on the Unspent Transaction Output (UTxO) paradigm. This means that the total sum of transaction inputs (incomes) I n must be equal to the total sum of transaction outputs (expenses) E x , satisfying the balance equation I n = E x. Privacy in a private blockchain must be achieved through the encryption of actual transaction values. However, it is crucial that all participants in the network be able to verify the validity of the transaction balance equation. This poses a challenge with probabilistically encrypted data. Moreover, the inputs and outputs are encrypted with different public keys. With the introduction of the AA, the number of different public keys for encryption can be reduced to two. Incomes are encrypted with the Receiver's public key and expenses with the AA's public key. The novelty of our realization lies in taking additively-multiplicative, homomorphic ElGamal encryption and integrating it with a proposed paradigm of modified Schnorr identification providing a non-interactive zero-knowledge proof (NIZKP) using a cryptographically secure h-function. Introducing the AA as a structural element in a blockchain system based on the UTxO enables effective verification of encrypted transaction data for the Net. This is possible because the proposed NIZKP is able to prove the equivalency of two ciphertexts encrypted with two different public keys and different actors. This integration allows all users on the Net to check the UTxO-based transaction balance equation on encrypted data. The security considerations of the proposed solution are presented. [ABSTRACT FROM AUTHOR]

The aim of this study is to discuss the legal aspects of hotel tax collection using an online system in the Badung Regency Government. The study provides insights into how digitalization of tax systems can impact local governance, compliance, and efficiency, offering a valuable case study for other regions considering similar implementations. The results of the study show that there is a significant increase in tax revenues from 2022 to 2023, mainly due to the post-pandemic recovery of the tourism sector in Badung. With the right strategy, this system can become an important component in modern public financial management and is responsive to future challenges. With sustainable technological infrastructure development and strict supervision, online tax collection can become a tool in encouraging economic growth and community welfare. Comparative studies between regions that have implemented similar online tax systems could provide valuable insights into best practices, challenges, and scalability. [ABSTRACT FROM AUTHOR]

This article investigates the impact of environmental regulations on energy consumption. As the main way for the government to protect the environment, the implementation of environmental pollution tax has played an important role in China's energy consumption. This article uses data from the implementation of environmental pollution tax in Chinese cities to match with urban energy consumption data, and uses the difference-in-difference method (DID) to estimate the impact of environmental regulations on energy consumption. We find that the implementation of environmental pollution tax has reduced energy consumption, but this effect is mainly effective in the central and western regions and two-controlled areas. Further analysis shows that the reduction of energy consumption by environmental pollution tax is mainly attributed to improving technological innovation capabilities, optimizing industrial structure, and increasing tax collection intensity. The results in this study provide evidence for achieving an environmentally friendly society and sustainable development. [ABSTRACT FROM AUTHOR]

The objective of this article is to know the relationship between tax collection and tax progressivity in Mexico. To this aim the progressivity level of Income Tax (IT) and Value Added Tax (VAT) is calculated, using the Kakwani index. These calculations show that IT is a progressive tax, while VAT is a regressive tax. Subsequently, by means of an econometric model, a positive relationship between tax collection and the level of tax progressivity is verified, which means that greater the progressivity, greater the tax collection and viceversa. [ABSTRACT FROM AUTHOR]

Copyright of Policy & Internet is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To shed light on the influence of interpersonal fairness on tax compliance, the California Franchise Tax Board conducted a field experiment to examine how efficiency of Interactive Voice Response (hereafter, IVR) systems affects tax collection. We find that taxpayers calling the temporary phone line with greater IVR system efficiency (treatment group) pay a significantly larger percentage of their tax deficiencies than the control group during the study period, and this difference is driven by IVR system efficiency. We also find that improving IVR system efficiency increases the likelihood of making payments within the treatment group. Our results support embracing interpersonal fairness principles to encourage tax payments. Our research extends the literature on the service paradigm of tax compliance by providing U.S.-based evidence and has implications for the tax authorities seeking to improve tax compliance efficiency, as tax collection generally becomes more difficult and costly with time. [ABSTRACT FROM AUTHOR]

This paper proposes a theory about the allocation of human capital along the development process that helps to understand the controversial impact of this variable in growth regressions. We build a model in which human capital is allocated to three activities: production, tax collection (bureaucracy), and public education. At the first stage of development, countries have low effective tax rates because tax collection requires human capital, which is scarce. As countries accumulate human capital throughout the transition, the effective tax rate rises, diverting human capital from production to bureaucracy and public education. Consequently, at this stage, human capital has a weak impact on production, even when the human capital allocation is efficient. Furthermore, disparities in institutional quality may diminish the correlation between human capital and GDP. [ABSTRACT FROM AUTHOR]

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The idea of receiving tax from cash or bank transactions (BTT) (not new) has been used many times in different economic and political fields during the decades since the introduction of financial transaction tax (FTT). This study examines the provision of the optimal model of financial transaction tax (FTT) with an interpretive structural model (ISM). The method of the current research is practical in terms of its purpose and it is mixed (qualitativequantitative) in terms of data collection. The qualitative research method was qualitative content analysis with an inductive approach. The participants in the qualitative part of the research were experts in the tax field, and 12 people were interviewed using the theoretical snowball sampling method. The estimation of the desired sample size was done based on the theoretical saturation of the data. The data collection tool in the qualitative part was a semi-structured interview. The triangulation method and Christiansen angle technique were used to check the validity of the qualitative part. At first, research components were identified through literature and semi-structured interviews with experts. The interviews were coded with three coding methods, open, central and selective, and finally, fifteen components were identified and in the quantitative part, an interpretive structural model was created using MATLAB software to provide an optimal model for financial transaction tax. After that, the position of the identified components was determined using Mikmak software based on influence and dependence. The results show that the structural interpretation model of the study can be presented in five levels. Micmac analysis also showed that the components of the optimal tax pattern are divided into the group of dual, regulatory, independent, leveraged and influential variables. The findings show that the optimal tax model is an unstable system. [ABSTRACT FROM AUTHOR]

Taxation and representation are famously linked in the coercive co-authored project of political governance described through the social contract metaphor. Globalisation transforms this canonical account of the state. Many people can relocate and operate beyond state borders, consuming goods and services publicly offered by other jurisdictions. Expanding people's opportunities to satisfy their preferences and pursue their goals supports their liberty. Yet, it also limits the ability of states to collect taxes so as to provide necessary public goods and secure justice, jeopardising the bond between taxation and equal membership in a political community. The challenge for taxation under globalisation is to revitalise the very basis of the social contract. Ideally, the new social contract should support the states' just institutions and the collective self-determination of their members without rolling back the opportunities people have acquired through globalisation. [ABSTRACT FROM AUTHOR]

Introduction Sales data analyses are increasingly used to guide tobacco regulatory science. However, such data do not cover specialist retailers like vape shops or tobacconists. Understanding the extent of the cigarette and electronic nicotine delivery system (ENDS) markets covered by sales data is critical to establishing such analyses' generalizability and potential biases. Methods Using retail sales data from Information Resources Incorporated (IRI) and Nielsen, we conduct tax gap analyses comparing states' cigarette and ENDS tax revenue to tax collection estimates based on retail sales data. For the 23 US states in both retail sales datasets, cigarette tax gap analyses were conducted for each year from 2018 to 2020. Four (Louisiana, North Carolina, Ohio, and Washington) of those 23 states levied per-unit ENDS taxes and provided monthly tax revenue data covering January 2018 to October 2021, where we conducted monthly tax gap analyses for both cigarettes and ENDS. Results Across states covered by both sales datasets, annual mean cigarette sales in IRI and Nielsen account for 92.3% (95% CI = 88.3% to 96.2%) and 84.0% (95% CI = 79.3% to 88.7%) of state cigarette tax revenue, respectively. Monthly average coverage rates for ENDS sales were lower, ranging from 42.3% to 86.1% for IRI and 43.6% to 88.5% for Nielsen, but remained stable over time. Conclusions IRI and Nielsen sales data capture almost the entire US cigarette market and a substantial but lower portion of the US ENDS market. With proper care to address shortcomings, sales data analyses can capture changes in the US market for these tobacco products. Implications Policy evaluations and analyses using e-cigarette and cigarette sales data are often criticized because these data do not cover online sales or sales by specialty retailers like tobacconists. Cigarette sales data consistently cover nearly 90% of taxed sales, while e-cigarette sales data cover around 50% of taxed volumes. Retail sales data capture nearly all cigarette sales and a substantial portion of ENDS sales with relatively stable rates of coverage over time, supporting their continued use in tobacco surveillance and policy evaluation work. [ABSTRACT FROM AUTHOR]

This study aimed to examine the factors influencing presumptive tax collection in Zimbabwe. An interpretivist paradigm was adopted in this study using a qualitative research approach. Primary data were collected through virtual (online) in-depth interviews with 20 participants drawn from the Zimbabwe Revenue Authority, Civic Societies, Parliament of Zimbabwe, Informal Sector Associations and academics. Qualitative data were analysed using thematic analysis. The results of a qualitative analysis of the factors influencing presumptive tax collection in Zimbabwe show that institutional, legal and regulatory frameworks as well as governance and political factors significantly contribute to presumptive tax collection in Zimbabwe. The findings of this study will help ZIMRA and policymakers formulate policy strategies to promote presumptive tax collection and voluntary tax compliance in Zimbabwe. [ABSTRACT FROM AUTHOR]

The financing of local self-government units is a fundamental aspect of municipal governance, directly influencing the capacity of these entities to deliver essential public services and promote local development. This paper offers a comprehensive descriptive analysis of the financing mechanisms utilized by local self-government units, with a specific focus on the municipality of Strumica in North Macedonia. By examining the various sources of revenue and the allocation of expenditures, this study provides insights into the fiscal dynamics that shape the municipality's financial health and operational efficiency. Strumica, like many municipalities, relies on a mix of own revenues, intergovernmental transfers, borrowing, and external aid. Own revenues, primarily derived from local taxes and fees, are crucial for maintaining financial autonomy. However, the potential of these revenues is often limited by economic conditions and administrative challenges in tax collection. Intergovernmental transfers from the central government constitute a significant portion of Strumica's budget, underscoring the municipality's dependency on these funds to finance essential public services and infrastructure projects. While these transfers are vital, they also introduce challenges related to fiscal dependency and variability in funding. Borrowing is another critical component of Strumica’s financial strategy, primarily utilized for capital investments in infrastructure. The municipality's borrowing practices are regulated to ensure fiscal discipline and sustainability. However, the reliance on borrowing necessitates careful debt management to avoid fiscal stress. Additionally, Strumica benefits from international aid and donations, particularly from the European Union and other international organizations. These funds support various development projects, from environmental initiatives to cultural preservation, enhancing the municipality's capacity to meet its developmental goals. Expenditure management in Strumica is directed towards key sectors such as public services, education, infrastructure, and social welfare. Efficient allocation and control of expenditures are essential to meet the diverse needs of residents within budgetary constraints. The municipality faces several fiscal challenges, including limited revenue generation capacity, high dependence on central government transfers, and increasing expenditure pressures. Addressing these challenges requires comprehensive financial management strategies that enhance local revenue generation, ensure reliable intergovernmental transfers, and maintain prudent debt levels. The case of Strumica highlights the complexities and challenges inherent in the financing of local self-government units. Effective financial management is crucial for ensuring fiscal stability and promoting sustainable local development. This analysis underscores the importance of a balanced approach to municipal financing, emphasizing the need for enhancing local revenue bases, securing stable intergovernmental support, and managing expenditures efficiently. The insights drawn from Strumica’s experience provide valuable lessons for other municipalities facing similar fiscal challenges, contributing to broader discussions on improving the financial sustainability and autonomy of local self-government units. [ABSTRACT FROM AUTHOR]

The stability and security of public finances is a challenge not only for Slovakia and the countries of the European Union, but also for economies at the global level. Sound public finances are a prerequisite for the efficient functioning of the state, ensuring the fulfilment of its tasks at all levels. In addition to ensuring the efficient management of state budget expenditures, the lack of funds for the running of the state can also be addressed by improving tax collection through the elimination of tax evasion and tax fraud. The aim of this paper is to analyse and compare the state and development of public finances in relation to economic crime and tax fraud at the level of the Slovak Republic. The control activity in the framework of the fight against tax fraud requires a conceptual approach of all involved state components and the adoption of systemic measures and instruments to eliminate the damage caused in the effort to stabilise public finances. [ABSTRACT FROM AUTHOR]

The study examined the effects of illicit financial flow on economic development in Nigeria. The study uses Per Capita Income (PCI) as a measure for economic development, while Tax Evasion and Avoidance (TEA), Bribery (BRB) and the Naira value of Contraband (CTB) goods were measures for illicit financial flows. In specific terms, the study hypothesizes that no relationship exists between illicit financial flow and the development of the Nigerian economy. In order that the preceding hypothesized statement is tested empirically, and the stated objective achieved, the study sourced data from the Global Financial Integrity (GFI) Report, the Organization for Economic Cooperation and Development (OECD) and the National Bureau of Statistics (NBS) Quarterly report which spans a period of thirty two (32) years. The study employed descriptive statistics, ADF unit root test for stationarity of the series and the least square method of linear regression in order that the relationship between the dependent and independent variables of the study would be determined. The findings resulting from the empirical analysis carried out on the data revealed that, there is significant positive relationship between illicit financial flow as measured by tax evasion and avoidance and economic development in Nigeria. Flowing from the above findings, the study recommends that the Federal Government of Nigeria (FGN) through its agency in charge of collection of various taxes in Nigeria, in this case, the Federal Inland Revenue Service (FIRS) should formulate policies that would discourage people from engaging in tax evasion such that would benefit the generality of the citizenry. [ABSTRACT FROM AUTHOR]

The article summarizes the book "Against the State: A History of Ancient Near Eastern Civilizations" by James C. Scott, in which the idea that states emerged to protect their members is questioned. The author highlights that many societies avoided the formation of states or resorted to other forms of organization. The origins of the state in the ancient Near East are analyzed, and it is pointed out that the majority of the world's population has been ignored due to the lack of written or material records. The importance of tax collection and legitimate violence for states is also examined. The book is organized into seven chapters that explore different aspects related to the emergence of the state and non-state forms of organization. The importance of cereals in the development of early states is emphasized, as well as slavery and war as means of population control. It is argued that the concepts of "barbarian" and "tribe" were administrative fictions used by states. In summary, the text offers a critical perspective on the origin and nature of early states. [Extracted from the article]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates corruption in Eastern Europe and Central Asia. Using World Bank’s BEEPS IV and BEEPS V surveys, we investigate the degree of corruption in these countries for different industries. We focus on the manufacturing sector, the services sector, and the core sector, and focus on corruption related to customs/imports, courts, and taxes/tax collection. We find that the overall degree of corruption for all three sectors is somewhere between “seldom” and “never”. Our results show that, for all three sectors, the degree of corruption is the highest in taxes/tax collection and the lowest in courts. Again, for all three sectors, shareholding firms with shares traded in the stock market and limited partnerships suffer the most. While for the manufacturing and services sectors, larger firms suffer the most, for the core sector, medium-sized firms suffer the most. When we compare the manufacturing sector to the other sectors, we find that while the overall level of corruption is similar in the manufacturing sector and the other sectors, manufacturers face a higher degree of corruption in transactions related to customs/imports and taxes/tax collection when compared to the other sectors. We do not find any significant difference between the manufacturing sector and the other sectors with respect to the degree of corruption related to courts. Overall, our findings indicate that policymakers in the region need to protect manufacturers from requests/demands for additional payments or gifts by customs authorities and/or by tax collectors and auditors. [ABSTRACT FROM AUTHOR]

The relationship between tax policy and environment is a hot topic of widespread concern. Clarifying the mechanism between them is of great significance to promote the coordinated development of economy and environment. This study constructs a theoretical framework based on the multi-sector model of general equilibrium theory to investigate the effect of tax competition on environmental pollution. It is theoretically supported that such an effect exists and is affected by environmental protection investment (EI), that is, there is a threshold effect derived from EI. The theoretical finding is confirmed by an empirical study employing the spatial panel threshold model and using China's provincial panel data from 2007 to 2019. The empirical result shows that the threshold effect of EI is significant since that lower tax competition (i.e., higher tax collection and management efficiency) tends to reduce environmental pollution when EI is below the threshold value and vice versa. In addition, we find that the effect of tax competition is regionally heterogeneous. Finally, several policy recommendations are proposed based on the theoretical and empirical results. [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

At present, it is observed that individuals significantly increase the value of their assets, in many cases, such increases have no justification, so they omit the payment of their taxes, generating a low tax collection in the country. The objective of this research work was to analyze the criteria that allow the detection of the unjustified increase in wealth of Peruvian individuals. The methodology applied was qualitative, phenomenological design, with a non-probabilistic sampling based on the professional experiences of three experts in tax matters. The result was that the tax administration applies certain criteria, classified under the following headings: financial system, social, informality, auditing and digitalization. The most important criteria during the COVID 19 pandemic were e-commerce and social networks, used to generate income and evade taxes. It is concluded that natural persons incur in unjustified asset growth, due to lack of knowledge, because they do not wish to formalize or because they do not have a technical accounting team to guide them in the aforementioned criteria. It is suggested that the tax administration should supervise the new criteria related to digitalization in order to reduce unjustified capital gains in Peru. [ABSTRACT FROM AUTHOR]

This paper investigates the effects of institutional quality on tax revenue collection in sub‐Saharan African countries. We include the six institutional quality indicators (i.e., voice and accountability, political stability, regulatory quality, rule of law, control of corruption, and government effectiveness) as explanatory factors for tax revenues and its components in a sample of 42 countries over the period 1996–2019. A system GMM approach was used for the estimations. Consistent with previous results, we find that institutional quality has positive and significant effects on tax revenue collection in sub‐Saharan Africa. Specifically, aggregate total tax revenues, direct taxes, income taxes, and goods and services taxes are positively affected by the six institutional quality indicators. Indirect taxes are positively associated with four indicators, with the exception of government effectiveness and political stability, while tax on international trade are affected by institutional quality factors, with the exception of control of corruption and voice and accountability. These findings indicate that sub‐Saharan African countries should improve institutional quality to boost tax revenue collection. [ABSTRACT FROM AUTHOR]

Tax collection to finance public expenditure is a major challenge for developing countries. There is a concern that Multinational Enterprises (MNEs) avoid paying taxes by shifting taxable income to countries with low corporate tax rates. The paper explores the factors that determine tax revenue collection from MNEs in Tanzania. Primary data from 140 MNEs respondents, were collected using a questionnaire, and analyzed using multiple linear regression analysis. The findings indicate that a lack of comparable data for price benchmarking of transactions undertaken between MNEs to determine if they are at arm's length affects tax revenue collection from MNEs. The availability of comparable information is critical as it enables the use by MNEs of an appropriate transfer pricing method hence appropriate tax payments. Practically, the paper highlights the need for the government to work with MNEs to address the challenge of lack of comparable data and consider the effectiveness of alternative methods to transfer pricing methods including the fixed margin method and the use of global minimum tax rate. Not including other factors that may influence tax collection from MNEs, using only primary data and use of a questionnaire to collect data are limitations that may be addressed in future studies. [ABSTRACT FROM AUTHOR]

Tax debt collection is an important element for optimizing state revenue, but until now it has not run optimally. The process of collecting tax debts in Indonesia is often long and complicated. Tax collection faces obstacles such as short billing expirations, regulatory complexity, and unwieldy sanctions. The solution to this challenge involves improving regulations, increasing taxpayer awareness, strengthening institutions, and mitigating external factors affecting tax payment. This research is expected to provide an evaluation of the effectiveness of institutional mechanisms in enhancing tax debt collection for state revenue in Indonesia and an analysis of the current institutional regulations governing tax debt collections, providing insights into potential areas for reform and improvement. [ABSTRACT FROM AUTHOR]

The study identifies the sources of convergence/divergence of Russian regions in per capita budget revenues in the period 2010–19. Budget inequality is assessed using the Theil–Bernoulli index and then decomposed by stages of budgeting and sources. The research shows that inequality, initially formed at the production stage, more than doubles at the stage of tax collection due to the progressiveness of the tax rate in relation to the tax base in the Russian regions. The tax distribution system makes the largest contribution to the convergence of Russian regions in terms of per capita budget revenues, while the contribution of the budget transfer system decreases over time due to its ever growing deviation from the real position of the regions. [ABSTRACT FROM AUTHOR]

This study aims to determine the effect of the effectiveness of tax collection and the use of tapping boxes on taxpayer compliance of restaurant taxpayers in Padang City. This research is a type of quanlitative research with a descriptive approach. The population and sample in this study are restaurants in the city of Padang. The sampling method uses the slovin formula, with a total sample of 67. The data used in this study is primary data collected through questionnaires to restaurant owners according to data from the Central Bureau of Statistics (BPS) of Padang City. Then the collected data was tested with multiple linear regression analysis R2 test, F test, t test. The results showed that the variable effectiveness of tax collection had an effect on restaurant taxpayer compliance in the city of Padang and the variable use of tapping boxes also had an effect on taxpayer compliance in the city of Padang.

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The digitisation of public administration offers many benefits for both employees and citizens, improving resource management and fostering the development of innovative public services. Effective digitisation prioritises the needs of citizens, with an emphasis on simplicity, speed and transparency in public services. This comprehensive digital transformation presents opportunities for increased transparency, accountability, efficiency and improved tax collection, which have become even more crucial during the COVID-19 pandemic as online solutions have soared. Our research provides an in-depth analysis of strategic management in public administrations, focusing in particular on the impact of digitisation on local tax revenue collection in Romania over the period 2015-2021. Authority for the Digitalization of Romania plays a key role in advancing the digitisation of public administration. This thesis examines the Authority’s contributions to the transformation of public services through digital means, with a focus on improving efficiency, transparency and citizen engagement. Analysing key initiatives and strategic frameworks implemented by the Authority, the research highlights significant progress in streamlining administrative processes and improving public service delivery. The study also explores the challenges faced in the digital transformation journey and provides recommendations for overcoming these obstacles. Using data from the national e-payment platform ghiseul.ro, we used panel data analysis, complemented by reliability and robustness testing, to explore this impact. Through comprehensive analysis and case studies, the paper highlights the critical impact of Romania’s efforts on the digital evolution of its public sector, promoting a more responsive and efficient governance model.

The research investigates the potential outcomes of e-invoicing on tax collection and its implications for the future of the Romanian tax system. Employing a comprehensive approach, the study combines theoretical frameworks with a comparative analysis of countries that have already applied e-invoice. Initially, it reviews significant research in the field, utilizing bibliometric analysis to identify key contributions. The bibliometric analysis was implemented based on the Web of Science database. Subsequently, it examines the evolution of e-invoicing globally, comparing tax revenues before and after its implementation in various countries to discern its impact. In this regard, the statistical data was extracted from The World Bank and Eurostat databases. Additionally, it provides an overview of electronic invoicing specifically within the context of Romania. The methodology involves a comparative analysis of tax revenue data and the progression of e-invoicing adoption which was represented according to data from the Romanian Ministry of Public Finance. This study aims to assess whether e-invoicing has a positive or negative effect on tax collection and to offer insights into its potential implications for the Romanian tax system.