Relevant bibliographies by topics / Improvement of tax administration

Academic literature on the topic 'Improvement of tax administration'

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Published: 30 May 2022
Last updated: 31 May 2022

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Journal articles on the topic "Improvement of tax administration"

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Eka, I. Wayan Agus. "THE IMPACT OF THE INDONESIAN TAX ADMINISTRATION REFORM ON TAX COMPLIANCE AND TAX REVENUE." Jurnal Ekonomi Pembangunan 27, no. 1 (October 5, 2019): 1–24. http://dx.doi.org/10.14203/jep.27.1.2019.1-24.

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This study investigated the impact of the Indonesian tax administration reform on tax compliance and tax revenue. I used merged provincial-level data obtained from two main sources: Directorate General of Taxes (DGT) and Indonesia Statistic, and I applied multiple regressions with a fixed-effect model. I find that individual taxpayer compliance was positively affected by the tax administration reform. Tax revenue, however, was negatively affected by the tax administration reform due to DGT’s productivity problem meaning that tax potency variables did not affect tax revenue after the tax administration reform was completed. The findings identify several areas for improvements and suggest several policy implications. First, improving administration in Small Taxpayer Office (STO) especially for individual taxpayers is needed. Second, tax revenue strategy focusing on individual taxpayers is needed to materialize improvement in individual taxpayer compliance into tax revenue. Third, problem in productivity suggests that DGT should improve its input side by improving law enforcement, widening delegated authority, and increasing budget allocation.
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Tsvetkov, V. A., A. A. Shut’kov, M. N. Dudin, and N. V. Liasnikov. "IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA." Finance: Theory and Practice 21, no. 6 (January 1, 2017): 34–49. http://dx.doi.org/10.26794/2587-5671-2017-21-6-34-49.

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Borshchevski, G. A., and N. Z. Mossaki. "Development of the tax administration in Russia: Results and prospects." Journal of Tax Reform 7, no. 2 (2021): 114–33. http://dx.doi.org/10.15826/jtr.2021.7.2.093.

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The study aims to identify the milestone events in the development of the tax administration in post-Soviet Russia and to offer recommendations for its further improvement. We tested the hypothesis about the relationship between the development of the tax system and tax administration, which, once established, can play a role in the improvement of the tax administration’s efficiency. The study relies on quantitative (regression and correlation analysis, factor analysis, principal component analysis) and qualitative methods (classification, thesaurus analysis, SWOT-analysis, critical points method). We also analyzed the legal acts describing the goals (target indicators) for the development of the tax system and tax administration and propose a set of integral indices characterizing these processes. The key events (factors) for the period starting from the 1990s to the present were identified and ranked in order of importance. Their impact was investigated with the help of SWOT-analysis and factor analysis methods. We found that in the given period, there was an increase in the correspondence between the goals of the tax administration and the goals of the tax system. This means that the tax administration’s management and staff have become more motivated to upscale their priorities and to orient their activities towards public good. The analysis of indices for the given periods has shown improved performance of the tax system and tax administration. The index of tax administration development is based on four indicators. Between the 1990s and 2010s, the index grew by 13% mainly because of the expanded scope of functions of the tax administration, staff downsizing and optimization of the remuneration system. We found that there is a significant statistical relationship between the indices of development of the tax system and tax administration.
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Mitin, Dmitry Alekseevich. "Improvement of the existing in the Russian Federation model of tax administration of e-commerce." Налоги и налогообложение, no. 5 (May 2020): 1–17. http://dx.doi.org/10.7256/2454-065x.2020.5.33517.

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This article is dedicated to the problems faced by tax authorities of the Russian Federation in administering e-commerce, as well as possible ways for their solution. The subject of this research is the approaches towards improvement of the existing in the Russian Federation model of tax administration of e-commerce. The goal consists in description of developed by the authors and methods, which would increase effectiveness of the existing in the Russian Federation model of tax administration of e-commerce. The article determines the peculiarities of e-commerce that currently do not allow the tax authorities to implement the existing models of tax administration. Considering the highlighted peculiarities, the author formulates a conclusion on creation of the automated multifactor model of tax administration of e-commerce, using the blockchain technology. The scientific novelty consists in elaboration of completely new approaches to tax administration of e-commerce. One of them is the application of risk matrix of operations on personal accounts for the purposes of tax administration of e-commerce in the B2C segment. Such matrix allows auditing the accounts rendered by companies dealing with e-commerce, as well as determining private entities who conduct unregistered business activity. Recommendations are given on implementation of the model of tax administration with the use of online platform that are the largest hub of e-commerce. Proposals are made on development of the current model of electronic document management that would help tax authorities to implement smart-contracts technologies, which are a part of the blockchain network, into the process of tax administration.
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Смирнов and E. Smirnov. "In the Interest of Improving Tax Administration." Auditor 2, no. 7 (July 25, 2016): 3–10. http://dx.doi.org/10.12737/20652.

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IDRISOV, A. Kh A. "THE IMPROVEMENT OF THE EXCISE TAX ADMINISTRATION OF “BAD HABITS”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 11 (2020): 119–22. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.02.016.

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The article deals with the administration of the so-called bad habits associated with the consumption of addictive goods, alcohol, tobacco products and nicotine substitutes. The most important role is assigned to control the possible concealment of the tax base and the turnover of excisable goods of these groups and measures to improve the efficiency of tax administration.
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Prodanova, Natalia Alekseevna, Elena Ivanovna Zatsarinnaya, Lyudmila Viktorovna Sotnikova, Sergey Nikolaevich Kosnikov, Ilya Valerievich Sorgutov, and Alexander Alexeevich Savin. "Compliance in the tax administration system." LAPLAGE EM REVISTA 7, Extra-E (July 27, 2021): 321–26. http://dx.doi.org/10.24115/s2446-622020217extra-e1198p.321-326.

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In recent years, there have been changes in the tax legislation of Russia. Constantly changing living conditions, the digitalization of the economy, the introduction of new developments do not allow the tax sector to remain at the same level as yesterday. Improving the environment for the prosperity of entrepreneurship entails not only an improvement in the economic situation, but also risks associated with non-compliance with tax legislation. In this connection, there is a need to strengthen control. The process that has been gaining popularity recently is becoming "compliance", in particular tax. The gradual introduction of tax compliance in Russia is associated with the beginning of the progressive introduction of control into the domestic taxation system.
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Anisimova, A. A. "Digitalization in tax administration: Global practices of online service improvement." National Interests: Priorities and Security 15, no. 11 (November 15, 2019): 2015–28. http://dx.doi.org/10.24891/ni.15.11.2015.

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Harkushenko, O. N. "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review." Journal of Tax Reform 8, no. 1 (2022): 6–24. http://dx.doi.org/10.15826/jtr.2022.8.1.105.

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In conditions of integral digitalization, governments may face a shortfall in VAT revenues due to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can solve problems with VAT; 2) digital technologies are not capable to do so. The purpose of the study is to conduct an analytical review of the main problems and ways to improve the administration of VAT in the context of the digitalization of the economy. To achieve this, literature on digital technologies in VAT administration was analyzed. The literature sample consists of 25 sources on e-invoicing and 27 sources on blockchain in VAT administration. The main criteria for literature selection are: accessibility and significance of source; time horizon (last 10–15 years); keywords (“e-invoicing”, “blockchain”, “VAT”, “taxation”, “tax administration”); interdisciplinary approach (literature set represent standpoints of experts from different fields). It was established, that there is no consensus about e-invoicing and blockchain in VAT administration. These technologies have both shortcomings and advantages. The main result of the review is this: digital technologies are not a panacea for solving all problems with VAT administration. That is, both hypothesis of this paper is not proved, but not refuted. Digital technologies can simplify and reduce costs on VAT administration, provided there is a developed ICT infrastructure and consistent regulatory framework, a high tax culture, a low level of “shadow” economy. Interaction between countries in terms of the tax information exchange is also crucial. If these conditions are met, digital technologies in taxation can be effectively employed in the next 5–10 years in the most advanced countries; less developed countries will need much more time for this.
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Oh, Yeon-Cheon. "Reallocation of National Tax Resources among the Central and Local Government: With Special Emphasis on "Local Transfer Tax"." Korean Journal of Policy Studies 5 (December 31, 1990): 89–104. http://dx.doi.org/10.52372/kjps05006.

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Korea is ready to introduce local autonomy as a result of political compromise between the ruling and opposition party. With the introduction of local autonomy in Korea, changes in the local financial system are expected. For example, the local government is expected to raise its own tax efforts as well as share more portion of total internal tax revenue. Therefore, the redesign of local tax system with additional transfer of the national tax base to the local government is one of the major tax policy issues in Korea. For strengthening local tax capability, the central government has transferred most of tobacco profits of the public enterprise to local government in a form of Tobacco Consumption Tax. In spite of the introduction of Tobacco Consumption Tax to local tax system which contributes to improvement of financial situation of local government, other national taxes (example, Telephone Tax, Inheritance Tax, Liquor Tax) are also under consideration, as adequate targets for local transfer.
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Dissertations / Theses on the topic "Improvement of tax administration"

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Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.

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Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacun
Essence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one
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Кононенко, С. В. "Адміністративно-правові засади адміністрування податків у сфері обігу підакцизних товарів." Thesis, НДІПП, 2021. https://openarchive.nure.ua/handle/document/18623.

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Дисертаційне дослідження присвячено визначенню адміністративно-правових засад адміністрування податків у сфері обігу підакцизних товарів, а також виробленню пропозицій щодо вдосконалення національного законодавства в цій сфері. Розкрито загальну сутність адміністрування податків у сфері обігу підакцизних податків, визначено мету, завдання, функції та принципи цієї діяльності. Схарактеризовано систему суб’єктів відносин у досліджуваній сфері, зокрема розмежовано суб’єкти адміністрування податків та платників податків. Встановлено об’єкт і предмет, форми, методи та процедури адміністрування податків у сфері обігу підакцизних товарів. Виокремлено низку актуальних проблем та окреслено перспективні напрями вдосконалення адміністративного законодавства, яке регламентує відповідне адміністрування податків. Зауважено, що вдосконалення адміністрування податків у сфері обігу підакцизних товарів повинно розпочинатися із запровадження засад публічного адміністрування в цій сфері, що має виражатись у зміні підходів до суб’єктів відповідної діяльності як до надавачів послуг платникам податків та має відображатися на законодавчому рівні у відповідних формулюваннях і способах взаємодії. The thesis focuses on defining the administrative and legal ground for tax administration in excisable goods circulation, as well as on developing proposals for improving national legislation in this sphere. The work reveals the general essence of tax administration in the sphere of excisable goods turnover, defines the goal, objectives, functions, and principles of this activity. The system of subjects of relations in the area under consideration is disclosed and characterized. The object and subject, forms, methods, and procedures for administering taxes in the sphere of excisable goods circulation have been established. A number of topical problems in the area under study are highlighted and promising directions for improving the administrative legislation governing the corresponding taxes administration are outlined. It was emphasized that the improvement of tax administration in the excisable goods circulation area should begin with the introduction of the public administration foundations in this area, which should be expressed in a change in approaches to the subjects of relevant activities as providers of services to taxpayers and should be reflected at the legislative level in the appropriate formulations and models of interaction.
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Salvadori, Luca. "Essays on Tax Administration." Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/297708.

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Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for investigation. Indeed the regional governments of fifteen of the seventeen “common” regime autonomous communities have had the power to administer several wealth taxes since the mid-eighties and subsequent reforms, in 1997 and 2002, have conferred on them the normative power to make changes to certain statutory tax parameters (see Esteller, 2008, for further details on these reforms). The other two regions, the so-called “foral” autonomous communities (the Basque Country and Navarre), for historical reasons, administer almost all the taxes falling due within their territory – including VAT, personal income tax and corporate income tax – and they have the normative power to regulate most of them . This setting provides me with the opportunity to explore different types of externalities that might impact tax administration policies. In Chapter 2 the presence of horizontal competition in tax enforcement is examined in the context of the common regime autonomous communities. Chapter 3 presents an analysis of the potential room for cooperation derived from misreported tax returns in this federal context. Chapter 4 estimates the externality effect on tax enforcement caused by the costs of terrorism in the foral autonomous communities. The three central chapters of this thesis represent something of a novelty in the literature as they are the first empirical studies on externalities in tax administration policies. The whole research line shows that in a federal framework these policies are employed by tax authorities as strategic instruments, demonstrating that decentralizing tax administration gives regional governments additional degrees of tax autonomy. In particular, Chapters 2 and 4 show that tax enforcement policies can be used by tax authorities in order to counter the loss of revenues due to the potential mobility of tax bases. In both studies, tax administrations are found to lower the tax burden by cutting the tax audit rate in order to retain mobile tax bases, where the taxpayers’ incentive to move is based solely on classic horizontal tax competition or, alternatively, on an external shock such as terrorism. In the context of horizontal tax competition presented in Chapter 2, the mutual strategic reaction of tax authorities generates inefficiency in the setting of enforcement policies. Although this problem is partially reduced by the subsequent decentralization of normative power, the further inefficiencies that arise open the door for future research in this field so as to identify means, other than harmonization, that might circumvent this issue. Chapter 4 allows us to conclude that part of the shock due to terrorism is internalized by the tax administration and, thus, further research is needed in order to disentangle the actual impact of terrorism in terms of economic costs for the region. Chapter 3 shows that potential cooperation in tax management is possible when tax administration is decentralized at a sub-central level although it is partially undermined by short-sighted incentives caused by administrative, transaction and financial costs.
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Petraitienė, Dovilė. "Nekilnojamojo turto apmokestinimo tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20141231_112322-24981.

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Tyrimo objektas- nekilnojamojo turto apmokestinimas. Tyrimo tikslas- pateikti nekilnojamojo turto apmokestinimo Lietuvoje tobulinimo galimybes. Uždaviniai: 1. Atlikus nekilnojamojo turto apmokestinimo Lietuvoje analizę, įvertinti nekilnojamojo turto mokesčio reikšmę savivaldybių ir valstybės mokestinėms pajamoms ir nustatyti pagrindines mokesčio problemas. 2. Išanalizavus ir apibendrinus mokslinės literatūros tyrimus nekilnojamojo turto apmokestinimo klausimais, identifikuoti veiksnius, lemiančius mokestinių pajamų iš nekilnojamojo turto mokesčio kitimą bei parengti nekilnojamojo turto apmokestinimo tobulinimo metodiką. 3. Suformuluoti pasiūlymus nekilnojamojo turto apmokestinimo tobulinimui.
Research object: real estate tax. Research aim: introduce opportunities of the taxation of real estate in Lithuania. Objectives: 1. Having conducted the analysis of real estate taxation in Lithuania to assess the significance of the real estate tax of the municipal and state tax revenues and to identify major problems of the tax. 2. After the analysis and generalisation of the research of scientific literature on real estate taxation to determine the factors leading to the losses of revenue from the estate tax, as well as to prepare methodology for improvement of real estate taxation. 3. To submit proposals for improvement of the taxation of real estate.
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Hall, Charles William. "Tax administration : a comparison between income tax act and the tax administration act : assessments, objections, penalties and interest." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/43345.

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Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy. The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments. The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty. Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs.
Dissertation (MA)--University of Pretoria, 2013.
lk2014
Taxation
MA
Unrestricted
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Salinas, Rivas Sergio Fernando Pedro. "Public Works Tax Deduction: Bottlenecks and Improvement Proposal." Derecho & Sociedad, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/118174.

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This article describes and analyses the present conditions of the application of the Public Work Tax Deduction (PWTD) mechanism, identifying six main obstacles that difficult on a appreciable way his concrete implementation or the rate of it.For this purpose, this study has identify and analyze the 30 main highlights that conform the critical path of PWTD process, determining the actual times for his performance and comparing them with the legal times established on the PWTD actual law, and so with the optimal times reasonably according with the experience on the public management of similar work projects.
El presente artículo describe y analiza las condiciones actuales de la aplicación delmecanismo de Obras por Impuestos (OXI), identificando seis obstáculos principales que dificultan de manera apreciable su implementación concreta o la velocidad de la misma. Para efectos del presente estudio se han identificado y analizado los principales 30 hitos que conforman la ruta crítica del proceso OXI, determinando los tiempos reales para su cumplimiento y comparándolos con los tiempos legales establecidos en la normativa OXI actual, y con los tiempos óptimos estimados razonablemente de acuerdo a la experiencia en la gestión pública de proyectos similares.
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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This study does through a quantitative method investigate the relationship between CSR and tax aggressiveness of 3899 firms from 68 different countries, measuredat the end of 2018. By equivalating the level of social responsibility of a firm with the widely accepted ESG-score and the level of tax aggressiveness of a firm with the ETR-index created by the authors, the statistical testing of the relationship was enabled. Further, the control variables country, industry, leverage, beta, and size were included to account for variance in tax aggressiveness which is not captured by the ESG-score.To guide the authors through the establishment of hypothesis and statistical testing,a theoretical framework was established, concluding theories speaking for the implementation of tax aggressiveness, against it, and theories which reconciles the two contradicting views. The data was thereafter processed to investigate which statistical model to utilize. The robust OLS was found to be the best suited model, which was used to test the relationship between the aggregated ESG-score, as well as its components, relationship to the ETR-index.The statistical results in this study did not exhibit a significant relationship between the aggregated ESG-score, nor for the two components S and G, and the ETR-index. There is however a significant positive relationship between the E-score and the ETR-index, showing that environmentally friendly firms are less tax aggressive in general. This relationship could be explained by the stakeholder theory, which indicates that a firm's objective should be to maximize the value creation for all its stakeholders, as well as by the legitimacy theory, stating that firms seek to conduct proper business within socially constructed norms. Furthermore, the results show that tax aggressiveness depends on the country of headcounter, the industry, and the beta of a firm.
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Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choice is evaluated using cross sectional forty level data from Cowlitz County, Washington immediately after implementation of the Reforestation Act of 1931. The empirical results suggest that landowners are responsive to differences in the taxing pattern in a manner conforming to the theoretical predictions consistent with tax capitalization. Additional results suggest that implementation of the alternate tax regime may have had little effect on tax defaults. The tax capitalization result is extended to derive expressions for pigouvian taxes designed to influence stand management, consistent with the increasing timber prices encountered in the postwar world.
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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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Afanasieva, Inna Ivanovna, and Natalia Ivanovna Palamarchuk. "Tax policy of Ukraine: national features and directions of improvement." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53709.

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1. Afanasieva I.I. Implementation of the provisions of EU directives in Ukraine. Bulletin of the Volodymyr Dahl East Ukrainian National University, № 3 (233), 2017. P. 9-12. URL: http://www.irbis-nbuv.gov.ua/cgi- bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN =1&S21FMT= ASP_meta& C21COM=S&2_S21P03=FILA=&2_S21STR=VSUNU_2017_3_3. 2. Voronska OO Taxes in Ukraine: from theory to practice: Training course. - К.: Accent PP. - 2018. - 464 p.
The role of the tax system and tax policy, basic principles and types of taxes are analyzed. The directions of tax policy improvement will be determined, which will contribute to the effective development of the national economy.
Проаналізовано роль податкової системи та податкової політики, основні принципи та види податків. Визначено напрями удосконалення податкової політики, що сприятиме забезпеченню ефективного розвитку національної економіки.
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Books on the topic "Improvement of tax administration"

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Office, General Accounting. Management letter: Improvement needed in IRS' accounting procedures and internal controls. Washington, D.C: U.S. General Accounting Office, 2001.

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Office, General Accounting. Tax administration: Compliance measures and audits of large corporations need improvement : report to the Chairman, Permanent Subcommittee on Investigations, Committee on Governmental Affairs, U.S. Senate. Washington, D.C: The Office, 1994.

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Office, General Accounting. Internal Revenue Service: Physical security over taxpayer receipts and data needs improvement : report to the Commissioner of Internal Revenue. Washington, D.C. (P.O. Box 37050 Washington, D.C. 20013): U.S. General Accounting Office, 1998.

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Internal Revenue Service mismanagement and ideas for improvement: Hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fifth Congress, first session, April 14, 1997. Washington: U.S. G.P.O., 1997.

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Office, General Accounting. Tax administration: IRS's 2003 filing season performance showed improvements : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. Washington, D.C: GAO, 2003.

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United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee. Tax administration: Improvements by IRS can bring in substantial tax revenues : hearing before the Commerce, Consumer, and Monetary Affairs Subcommittee of the Committee on Government Operations, House of Representatives, One Hundred Second Congress, first session, March 13, 1991. Washington: U.S. G.P.O., 1991.

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IRS financial management: Has there been any improvement? : hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform and Oversight, House of Representatives, One Hundred Fourth Congress, second session, September 19, 1996. Washington: U.S. G.P.O., 1997.

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New York (State). Dept. of Audit and Control. Department of Taxation and Finance, withholding tax program, improvements are needed in employer account records and payments. [Albany, N.Y: The Office, 1990.

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Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Tax administration. Washington, D.C. (700 4th St., NW, Washington): United States General Accounting Office, 1993.

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Lynette, Olivier, ed. Tax administration. [Claremont], South Africa: Juta, 2010.

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Book chapters on the topic "Improvement of tax administration"

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Pierpoint, Stephen. "Four Detailed Examples of Post-Revolutionary Administrative Improvement and Resilience." In The Success of English Land Tax Administration 1643–1733, 301–43. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90260-9_5.

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Jäntti, Marko. "Improving IT Service Desk and Service Management Processes in Finnish Tax Administration: A Case Study on Service Engineering." In Product-Focused Software Process Improvement, 218–32. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-31063-8_17.

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Meyer-Nandi, Sathi. "Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 63–76. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_4.

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AbstractThe actual implementation of Policy Coherence for Sustainable Development (PCSD) in the area of international tax matters has some room for improvement undisputedly. Though civil servants agree that giving with one hand but taking with the other is inefficient and that seeking synergies between different policy areas is a good thing to do, the holistic dialogue between all relevant ministries and stakeholders is often missing. A big hurdle here is the technical subject matter, which makes a productive dialogue among different ministries and stakeholders often tricky, next to a different understanding of what benefits sustainable development. This is why PCSD is often lost in translation and stays a concept that constitutes the neglected hot potato despite being internationally endorsed. This chapter tries to provide some food for thought regarding potential measures donor countries could introduce to improve the alignment between their tax policy and their development effort. Suggestions will be given regarding tax treaty and tax transparency policies of donor countries and mechanisms to enhance cooperation between the tax administration of donor and developing countries. These measures aim at raising the revenues in developing countries, provide skill transfer while also contributing to a favorable investment climate through boosting tax certainty for companies and reducing the risk of double taxation.
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Morita, Keisuke. "Tax Shelter and Tax Administration." In Applied Analysis of Growth, Trade, and Public Policy, 161–70. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-1876-4_11.

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Dollery, Brian, Harry Kitchen, Melville McMillan, and Anwar Shah. "Local Tax Administration." In Local Public, Fiscal and Financial Governance, 17–38. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36725-1_2.

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Shome, Parthasarathi. "Tax Legislation." In Taxation History, Theory, Law and Administration, 129–43. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_13.

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Norris, Lisa. "Quality Assessment and Performance Improvement." In Transplant Administration, 115–27. Chichester, UK: John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118391976.ch8.

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Shome, Parthasarathi. "Drafting Tax Law." In Taxation History, Theory, Law and Administration, 145–51. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_14.

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Youde, Say, and Seunghoo Lim. "Tax Compliance." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-31816-5_3828-1.

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Balashov, Aleksey, and Anna Sanina. "Tax Evasion." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–7. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_318-1.

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Conference papers on the topic "Improvement of tax administration"

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Pētersone, Māra, and Kārlis Ketners. "Improvement of Customs and Tax Administration ICT System Performance." In Research for Rural Development, 2017. Latvia University of Agriculture, 2017. http://dx.doi.org/10.22616/rrd.23.2017.077.

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Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.

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In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer and storage, and also serve as active communication medium with taxpayers. Official website of tax administration of Ukraine has 20 sections, 163 sub-sections and more than 400 heads in Ukrainian, Russian and English languages. In conditions of taxation system reforming it provides on-line access to live information and is efficient tool in forming optimal ties with taxpayers providing feedback in discussing topical taxation questions. Introduction into effect of the Tax Code has made fundamental changes in tax procedure and administration methods. Procedure of submitting tax accounts in electronic form through Internet has been improved. It enables to aggregate taxpayers review data and tax offices accounting data into unified technological process. The paper gives analysis of the influence of IT on improving efficiency of tax administration in the current context and assessment of the prospects for its further improvement.
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Vu, Thi Kieu Oanh. "Legal Regulations to Tax Administration in Vietnam: Changes and Improvements." In 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210121.090.

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Orlova, Valentina. "Topical Problems of Small Business Development in Ukraine under Conditions of Improved Tax Service." In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00390.

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Small business as a form of business activity is phenomenon of present-day market economy. This is an independent sector of economy that makes goods, services, provides revenue receipts to budgets of all levels. The problem of business development is a pressing challenge for Ukraine as for all countries with market economy. In conditions of implementing Tax Code of Ukraine the topicality of small business development increases, because for stable pumping up of national and local budgets creation of conceptually new system of tax administration (taxes paid by small business) is needed that would provide gradual transition from fiscal pressure to simplified administration procedures using modern methods of information analysis. The article reviews dynamics of budget receipts. Factors reducing fiscal on small business are studied and measures for improvement of tax service for small economic entities - good faith taxpayers are proposed.
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Silova, Elena, Irina Belova, and Daria Bents. "Model of Growth of the Russian Corporations: Impaction of Institutional Factors." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00932.

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In modern conditions corporations are a core of economic system and many macroeconomic indicators depend on growth of corporations. Quality and intensity of growth of corporations depend on many factors, both internal, and external. Institutional factors, including efficiency of the contract relations, level of tax burden, quality of corporate institutes have huge impact on growth of corporations. The purpose of this work – to reveal factors of growth of the Russian corporations and to construct models of the Russian corporations’ growth in a branch section. In research the assessment influence of tax loading on efficiency of the contract relations and growth of the Russian corporations is carried out. The analysis of growth of the Russian corporations in various branches (oil and gas, metallurgy, power industry) is carried out and models of their growth taking into account such factors, as tax burden, level of dividend payments and level of compensation of the administrative personnel are constructed. The degree of tax burden to efficiency improvement of contractual relations in Russian corporations was analyzed. The growth rate of sales revenue was taken as an indicator of the corporation efficiency. The factors influencing the growth rate of sales revenue were analyzed, the basis for the analysis was Cobb-Douglas production function with some clarifications.
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Oltra Badenes, Raul, Vicente Guerola-Navarro, and Hermenegildo Gil-Gomez. "Activity proposal for the improvement of transversal competence “Knowledge of contemporary problems” in a university subject." In INNODOCT 2020. Valencia: Editorial Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/inn2020.2020.11792.

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The sole proprietorship enterprise, in its legal form of Autonomous Worker, is one of the most frequent and important today. Both for its tax obligations, as for the specific functional and management characteristics, as well as for its relevance in the services sector, it is interesting for the students to know and to assess their details and peculiarities In the planning guide of very few subjects the special characteristics of this business model are detailed, so we think it is interesting to dedicate a practical session to know how different the management of an Autonomous Worker is from that of the rest of corporate legal forms. We sincerely believe that this practical session could improve the learning of the transversal competence “Knowledge of Contemporary Problems” by the students. We also believe that this will be a very interesting experience that will familiarize students with a business reality that they will undoubtedly find in the near future. We propose that the most appropriate format for this teaching activity is that of Active Learning, since it implies a greater active participation of students, with the expectation therefore of better learning outcomes. In this specific case, we propose that an Autonomous Worker, with some academic training in management and administration, attends to the practical session with the students of the subject, and a practical workshop is held in which simulate different aspects of working life and Business of an Autonomous Worker. The result of this activity proposal, and its greatest novelty with respect to other teaching courses, is the proposal of 7 concrete and specific blocks to work with students in "group dynamics" format, as well as the presence of an experienced external speaker with academic training enough, so that students effectively reach the development of the skill that this competence proposes. With that, students are expected to get actively involved and to learn what the professional life of this type of business model is.
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Basnukaev, Musa Shamsudinovich, Alexandra Alexandrovna Mambetova, and Deshy Shamsudinovna Musostova. "Tax Administration For Ensuring Tax Revenues." In International Conference on Social and Cultural Transformations in the Context of Modern Globalism. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.11.30.

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Rahman, Abdul, Suhendra, and Caesar Octaviandy Purba. "Tax Corruption and Tax Mafia:." In 2nd International Conference on Administration Science 2020 (ICAS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210629.011.

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Khasanova, S. S., R. S. Makhmatkhadzhieva, and E. I. Alieva. "Tax monitoring as a factor in improving tax administration." In I INTERNATIONAL CONFERENCE ASE-I - 2021: APPLIED SCIENCE AND ENGINEERING: ASE-I - 2021. AIP Publishing, 2021. http://dx.doi.org/10.1063/5.0075408.

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Mayowan, Yuniadi. "Tax Morale and Tax Compliance." In Proceedings of the Annual International Conference of Business and Public Administration (AICoBPA 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicobpa-18.2019.60.

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Reports on the topic "Improvement of tax administration"

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Keen, Michael, and Joel Slemrod. Optimal Tax Administration. Cambridge, MA: National Bureau of Economic Research, July 2016. http://dx.doi.org/10.3386/w22408.

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Slemrod, Joel, and Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. Cambridge, MA: National Bureau of Economic Research, January 2000. http://dx.doi.org/10.3386/w7473.

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Basri, M. Chatib, Mayara Felix, Rema Hanna, and Benjamin Olken. Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia. Cambridge, MA: National Bureau of Economic Research, August 2019. http://dx.doi.org/10.3386/w26150.

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Barnett, John, Katherine Bullock, and Edward Troup. The administration of a net wealth tax. CAGE, October 2020. http://dx.doi.org/10.47445/111.

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Hendershott, Patric, and David Ling. The Administration Tax Reform Proposal and Housing. Cambridge, MA: National Bureau of Economic Research, October 1985. http://dx.doi.org/10.3386/w1740.

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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Puerta, Juan Manuel, Agustina Schijman, Pablo Alonso, María José Hernández, María del Mar Carpanelli, Nadia Ramírez, and Maya Jansson. Approach Paper: Review of IDB Support to Tax Policy and Administration, 2007-2016. Inter-American Development Bank, January 2017. http://dx.doi.org/10.18235/0000582.

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Schijman, Agustina, Juan Manuel Puerta, Pablo Alonso, Maria del Mar Carpanelli, Nadia Ramirez Abarca, Maria Jose Hernandez, Claudia Figueroa, and Patricia Sadeghi. Comparative Evaluation: Review of Bank Support to Tax Policy and Administration, 2007-2016 . Inter-American Development Bank, October 2017. http://dx.doi.org/10.18235/0000833.

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Hamudi, Simbarashe. Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe. Institute of Development Studies (IDS), July 2021. http://dx.doi.org/10.19088/ictd.2021.013.

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Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, traders continue to evade VAT – and this has led to the introduction of value added withholding tax to improve VAT revenue collection.
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Wallis, John Joseph. The Property Tax as a Coordinating Device: Financing Indiana's Mammoth Internal Improvement System, 1835 to 1842. Cambridge, MA: National Bureau of Economic Research, November 2001. http://dx.doi.org/10.3386/h0136.

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