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This paper studies the effect of a tax amnesty on subsequent property tax compliance in Argentina. Using individual-level tax data from an administrative panel, we compare taxpayers from a municipality that implemented an amnesty to taxpayers in unaffected neighboring municipalities as a control group. Applying a difference-in-differences approach, we find a slight increase in compliance following the amnesty. Taxpayers in the amnesty municipality exhibit a 2 percentage point rise in compliance compared to those in the control municipalities. The overall compliance increase consists of two components: (i) a significant and lasting improvement in compliance among taxpayers who enroll in an amnesty payment plan, and (ii) a minor increase in compliance among non-enrolled taxpayers. Enrollees' enhanced compliance is partially driven by a higher adoption of an alternative pay-in-advance method that facilitates compliance. We also analyze the selection patterns for amnesty participation and find that enrollees are wealthier and had somewhat higher compliance prior to the amnesty, indicating limited positive selection with regressive implications. In summary, tax amnesties can effectively encourage delinquents to return to compliance. [ABSTRACT FROM AUTHOR]

Fraudulent phoenix occurs when the managers of a company, with the aim of avoiding some or all of its legal obligations, declare the company bankrupt and continue their business by creating a new company. One of the most important debts that remain unpaid during this operation is the company's tax debt. In section 198 of Iranian Direct Taxes Law, the legislator has held managers jointly and severally liable for paying the company's taxes. The subject of this research is to discuss the similarities and differences between the legal systems of Iran and Australia in relation to the liability of managers for tax debts arising from fraudulent phoenix activities. The result of the research shows that in Iran, unlike Australia, it is not possible to release managers from the responsibility of paying taxes of a bankrupt company under any excuse or defense. Also, while in Iran managers are responsible for paying all sources of taxes, in Australia directors are only responsible for paying taxes in which the company is the tax collector and not the actual payer. Nevertheless, there are similarities between the two systems in terms of responsibility of managers and stipulation of other restrictions for directors. Given the inflexibility of the regulations in Iran, it is suggested that the legislator changes the basis of manager’s liability to presumed fault liability and provide the opportunity of defense for managers who have taken all reasonable measures to fulfill their tax obligations but have not succeeded. It is also necessary to establish regulations regarding disqualification of directors who have been involved in the bankruptcy of numerous companies.

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]

Copyright of Revista Română de Drept al Afacerilor is the property of Wolters Kluwer Romania 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 Pandectele Române is the property of Wolters Kluwer Romania 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 Notaire is the property of Universitas Airlangga 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.)

• With a laboratory experiment, we study novel amnesty modalities in a sample of Bolivian workers. • An amnesty with a longer duration reduces tax compliance after the amnesty ends. • Extended amnesties tend to work better when accompanied by other measure. • Effects on compliance come primarily from individuals with previously high compliance rates. Tax amnesties can raise short-term revenues but reduce long-term compliance by creating expectations of future amnesties and reducing tax morale. This paper uses a laboratory experiment in Bolivia to investigate the impact of a change in the duration of amnesties and other previously unexamined amnesty modalities. The experiment examines the behavior of 338 professional workers in order to compare tax compliance, debt payment, and revenues during and post-amnesty under four different amnesty rules: (1) a one-shot unannounced amnesty (one period in the middle of a 25-period game), (2) an extended amnesty (three periods in the middle of a 25-period game), (3) a change in the audit probability rule after an extended amnesty, and (4) deductions on tax debt for paying in the first or second rounds of the extended amnesty. Increasing amnesty's duration reduces tax compliance and cannot outperform one-shot amnesty's total revenues. Extended amnesties with debt deductions increase total tax compliance compared to extended amnesties without debt deductions with no effects on revenues. Effects on compliance come primarily from individuals with previously high compliance rates. Any kind of amnesty mostly unmotivates individuals with low compliance rates, thus impacting amnesties' capability to raise revenues in the long term. [ABSTRACT FROM AUTHOR]

We investigate company reactions to the threat of reputational losses. To do so, we leverage the introduction of a naming-and-shaming policy for tax debt enforcement in Slovenia in 2012. The policy was announced four months before its implementation, which allows us to separate responses to the threat of shaming from the responses to actual shaming. Our extensive administrative tax data cover taxes owed and paid for the universe of taxpayers in Slovenia. Based on a quasi-experimental research design, we document that corporations significantly reduce their tax debt in response to the threat of shaming, particularly in industries in which reputational concerns are likely to be important. Self-employed individuals also reduce their tax debt but to a lesser extent. The publication of the first naming-and-shaming list further reduced tax debt among shamed taxpayers. However, the effect of actual shaming is marginal compared with that of the threat of shaming and reduces quickly. Previously compliant taxpayers remained compliant throughout. This paper was accepted by Yan Chen, decision analysis. Funding: This work was supported by Deutscher Akademischer Austauschdienst [Grant 91537728/211483], Deutsche Forschungsgemeinschaft [Grant DW 75/1-1], and Norges Forskningsråd [Grant 314479]. Supplemental Material: The online appendix and data are available at https://doi.org/10.1287/mnsc.2021.4295. [ABSTRACT FROM AUTHOR]

The purpose of the research is to form algorithms of independent tax control regarding the absence of tax debt for individual entrepreneurs in Ukraine. The formed algorithms will allow to implement operational self-check, regardless of subjective factors of influence. The need to conduct tax audits for private entrepreneurs in terms of prevention of tax evasion is researched. The taxation systems provided for by the Tax Code of Ukraine (TCU) for private entrepreneurs are presented. The conditions of relevance of different groups of the simplified taxation system in accordance with the latest changes in legislation are detailed. Two algorithms of independent tax control of absence of tax debt in private entrepreneurs are proposed. The first algorithm allows checking the inclusion of individual entrepreneurs in the registry of single tax payers as a key condition for its functioning in accordance with the simplified taxation system. The peculiarities of displaying and updating data in the specified registry are considered. The second algorithm step by step details the actions of a private entrepreneur to check the availability of tax debt through the means of the taxpayer’s electronic cabinet. The practical aspect of the first and second algorithms is based on preventive control of financial literacy and self-certitude of taxpayers. The implementation of algorithms is carried out on the example of an individual entrepreneur on a simplified taxation system, a single tax payer, on the basis of the Taxpayer’s Electronic Cabinet as a key software under quarantine restrictions. The mechanism of work with the specified electronic resource is visualized. The possible directions of work of tax authorities on prevention of violations of tax legislation by a private entrepreneur through the measures of self-control of the latter are considered.

Copyright of Law of Ukraine / Pravo Ukraini is the property of Editorial Board of Journal "Law of Ukraine" 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 article aims at forming a roadmap for self-reliant control of the absence of tax debt for small and medium-sized businesses in Ukraine. The necessity of conducting tax audits for small and medium-sized businesses in terms of preventing tax evasion has been studied. The article systematizes the types of tax audits provided by the Tax Code of Ukraine (hereinafter referred to as TCU) amid the COVID pandemic. The peculiarities of these audits and their key features are detailed. The necessity to conduct self-reliant control of the absence of tax debt among small and medium-sized enterprises (hereinafter referred to as SMEs) is substantiated based on the analysis of the ratio dynamics of tax debt to tax revenues to the Consolidated Budget of Ukraine. The Roadmap for independent tax control as for the absence of tax debt due from SMEs is suggested. Its structure includes three stages with step-by-step detailing of the taxpayer’s actions at each step. The practical aspect of the roadmap is based on preventive control of taxpayers’ honesty and financial literacy. The implementation of the Roadmap is carried out on the example of SMEs on the simplified system of taxation, and SMEs as single tax payers, using the taxpayer account, which is the key software in the lockdown, as the basis for calculations. The principles of work in the specified electronic resource are visualized. The article considers the tax authorities’ possible areas of work to prevent violations of tax legislation by SMEs. Such areas of work are grouped into 3 fields: taxpayers training, simplification of the taxpayer account, transparency of the uses of taxes paid by a definite SME.

The purpose of this project is to analyse the two causes of tax regularzation provided by the Italian criminal law system known as cause di non punibilità per pagamento del debito tributario. These figures are referred in the article 13 of Legislative Decree 74/2000, of March 10th, that is a special law where tax crimes are typified in this country, and which are similar to tax regularization cause regulated in Spanish Criminal Code in its article 305.4. The aforementioned italian tax regularization clauses exempts from any penalty anyone who has committed tax crimes if they regularize their debt with tax authorities, by covering the unpaid tax debt, including interests and administrative penalties. In these cases though, it is not always necessary to regularize it spontaneously. Along with the above, we are also going to study a special cause of penalty attenuation based on damage reparation regulated in the article 13 bis of Legislative Decree 74/2000, of March 10th. [ABSTRACT FROM AUTHOR]

Copyright of Selcuk Law Review / Selçuk Üniversitesi Hukuk Fakültesi Dergisi is the property of Selcuk Law Review 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.)

In the current economic flow generated context, the services provided by liberal professions have become a link between producers and suppliers of products, services and end‐users. The objective of the study is to delineate the fiscal debt sustainability threshold and its impact on liberal professions specific activities. A subsequent objective is to highlight the impact of the independent activities of the liberal professions at the micro and macroeconomic level by developing a model of circular interdependence, between the inputs and outputs of resources, services and the critical point from which it can produce value, continuity and growth in activity. The results of the study are based on the definition of the role of the liberal profession in the context of the current economy in Romania, as well as on the demarcation of the critical point from which the economic spiral can create added value and profitability. [ABSTRACT FROM AUTHOR]

The article aims at forming a roadmap for self-reliant control of the absence of tax debt for small and medium-sized businesses in Ukraine. The necessity of conducting tax audits for small and medium-sized businesses in terms of preventing tax evasion has been studied. The article systematizes the types of tax audits provided by the Tax Code of Ukraine (hereinafter referred to as TCU) amid the COVID pandemic. The peculiarities of these audits and their key features are detailed. The necessity to conduct self-reliant control of the absence of tax debt among small and medium-sized enterprises (hereinafter referred to as SMEs) is substantiated based on the analysis of the ratio dynamics of tax debt to tax revenues to the Consolidated Budget of Ukraine. The Roadmap for independent tax control as for the absence of tax debt due from SMEs is suggested. Its structure includes three stages with step-by-step detailing of the taxpayer’s actions at each step. The practical aspect of the roadmap is based on preventive control of taxpayers’ honesty and financial literacy. The implementation of the Roadmap is carried out on the example of SMEs on the simplified system of taxation, and SMEs as single tax payers, using the taxpayer account, which is the key software in the lockdown, as the basis for calculations. The principles of work in the specified electronic resource are visualized. The article considers the tax authorities’ possible areas of work to prevent violations of tax legislation by SMEs. Such areas of work are grouped into 3 fields: taxpayers training, simplification of the taxpayer account, transparency of the uses of taxes paid by a definite SME. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Estudios de la Administración Local y Autonómica is the property of Instituto Nacional de Administracion 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.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine 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 article presents the results of tax debt public management methods research on the basis of experience of Ukraine State Fiscal Service work. It was found out that during the analyzed period the most efficient methods of tax debt management are such methods as sending a tax claim, deferred payment (delay of payment) of taxes and dues, and collecting money from debtors’ accounts. According to the results of tax debt public management methods analysis, recommendations were given on increasing their application efficiency with the aim of stabilization of the budgetary and taxation system in the state.

The article substantiates the relevance of the study to ensure security of the state tax. Scientists studied different approaches to defining the essence of the concept of "security tax" on the key features that would satisfy the interests of all subjects of tax relations and the necessity of legal consolidation of this concept. Analyzed the economic, social and legal nature of the existence of the security tax, identified key indicators of fiscal security of Ukraine. To determine the effectiveness of the tax administration in the interests of the tax security highlights the main threats, tax security risks caused by external and internal factors, and propose measures for their elimination and prevent the possibility of their occurrence. The stages of tax risk management with effective building security tax, designed structurally-logic of the tax risk management security.

Copyright of Croatian & Comparative Public Administration is the property of Institut za Javnu Upravu 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 theoretical justification for the content of a state tax debt management in Ukraine is given. On this basis practical recommendations for its improvement are provided. In the research a category of the mechanism of public management of tax debt is defined as a system, which had its own objectives, principles and performs certain public-management functions, which are aimed to minimize the problems of a tax debt.Particular attention is paid to the legal, institutional and information-analytical components of the governing mechanism of a tax debt. The current state of tax debt management in Ukraine is analysed, the effectiveness of the debt management procedures is determined. Proposals for optimization of the organizational and development of regulatory and information-analytical components of a public management mechanism of a tax debt are scientifically substantiated. In order to solve problems of public management in the tax area strategic directions of the development of public administration mechanism of a tax debt are defined. [ABSTRACT FROM AUTHOR]

One of the most important determinants of the efficiency of tax revenue collection is the business cycle. Due to liquidity problems of entrepreneurs, increased tax evasion rates, decline in taxpayers’ income and consumption an economic crisis may lead to substantial increase in tax arrears. In the European Union members states tax arrears pose more or less a problem for governments and tax authorities. According to the data presented by the Greek Ministry of Finance taxpayers’ debt in Greece at the end of 2014 reached nearly 70 bln EUR. While the share of undisputed tax arrears in tax revenue collection equalled for this country in 2010 nearly 90.0% in such member states as Austria, Germany, Denmark it did not exceed 2.5%. The article overviews the main indicators of the performance of tax debt collection in the European Union member states. The basic aim of this article is however to compare the stock and structure of tax debt and the efficiency of tax debt collection in Germany, Poland and the United Kingdom.

The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification of tax losses of the Consolidated budget of Ukraine. Methodology. Most modern scholars interpret the tax gaps as the amount of taxes that were not received with the budget as a result of shadow economy, tax evasion and the existence of tax debt. However, considerable asymmetry of the tax component of the state budgetary resources also arises due to budget losses of all levels as a result of providing tax exemptions. In modern economic literature such losses are considered as tax expenditures. We consider tax losses a generalizing concept including potential amounts of tax revenues that the state and local budgets have not received as a result of the existence of the phenomenon of “tax gaps” and “tax expenditures”, and the amount of losses of the state budgetary resources in terms of their tax component is equal to the sum total of tax exemptions provided, unsettled tax debt of economic agents and the loss of tax revenue due to the operation of shadow economy. The study is based on the analysis of tax losses of budgetary resources of Ukraine during the period of time from 2004 to 2014. The results of the study showed enormous losses of budgetary resources in Ukraine due to the imperfection of the tax system, spread of undisclosed operations, tax evasion, and inefficient fiscal policy implementation. The Consolidated budget loses the amounts of monetary funds, equal to an average of 53.30% of actual revenue over the period studied. Total tax losses of the state budgetary resources in 2014 are equivalent to the total actual expenditures of the Consolidated budget of Ukraine on social protection and social security, defense, public order, security and judicial authorities. Even taking into account the point of view of foreign economists that only 1/3 of the tax gap can be converted into actual tax revenues in case of implementing measures of legalization of the economy, additional budgetary resources of the Consolidated budget of Ukraine obtained due to the elimination of tax gaps would be significant. It was determined that the effective management of tax gaps and tax expenditures and, consequently, a decrease in tax losses of budgetary resources will ensure the correction of fiscal asymmetries and imbalances, will contribute to achieving fiscal equilibrium, will cause a synchronization of fiscal and monetary policy, and as a result, will reduce the need of Ukraine in loan financing and its debt bondage. Practical implications. Justification of the conclusion that the major reserves to increase the tax component of budgetary resources of the state with preventing tax losses lie exactly in the plane of fiscal policy optimization and legalization of assets of business entities, allows to develop areas of improvement tax forms of financing public spending. Value/originality. The data obtained are able to provide a better understanding of the causes of public finances imbalances in Ukraine and ways of their stabilization.

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. 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 Accounting & Finance / Oblìk ì Fìnansi is the property of Institute of Accounting & Finance 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 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 article presents the results of tax debt public management methods research on the basis of experience of Ukraine State Fiscal Service work. It was found out that during the analyzed period the most efficient methods of tax debt management are such methods as sending a tax claim, deferred payment (delay of payment) of taxes and dues, and collecting money from debtors' accounts. According to the results of tax debt public management methods analysis, recommendations were given on increasing their application efficiency with the aim of stabilization of the budgetary and taxation system in the state. [ABSTRACT FROM AUTHOR]

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. 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 Journal of Northeastern University (Social Science) / Dongbei Daxue Xuebao (Shehui Kexue Ban) is the property of Dongbei Daxue 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.)

One of the most important determinants of the efficiency of tax revenue collection is the business cycle. Due to liquidity problems of entrepreneurs, increased tax evasion rates, decline in taxpayers' income and consumption an economic crisis may lead to substantial increase in tax arrears. In the European Union members states tax arrears pose more or less a problem for governments and tax authorities. According to the data presented by the Greek Ministry of Finance taxpayers' debt in Greece at the end of 2014 reached nearly 70 bln EUR. While the share of undisputed tax arrears in tax revenue collection equalled for this country in 2010 nearly 90.0% in such member states as Austria, Germany, Denmark it did not exceed 2.5%. The article overviews the main indicators of the performance of tax debt collection in the European Union member states. The basic aim of this article is however to compare the stock and structure of tax debt and the efficiency of tax debt collection in Germany, Poland and the United Kingdom. [ABSTRACT FROM AUTHOR]