Academic literature on the topic 'Tax administration and procedure'
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Journal articles on the topic "Tax administration and procedure"
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Krichevsky, Evgeniy N. "TAX ADMINISTRATION TOOLS IN THE BANKRUPTCY PROCEDURE OF INSOLVENT ORGANIZATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/6, no. 146 (2024): 294–300. http://dx.doi.org/10.36871/ek.up.p.r.2024.05.06.038.
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The article analyzes the current tools of tax administration in the bankruptcy procedure of insolvent organizations to ensure bankruptcy procedures, as well as the results of the work of the Federal Tax Service of Russia to ensure bankruptcy procedures for 2022-2023. As a result of the study, some aspects of the low efficiency of the functioning of the bankruptcy institution in the Russian Federation were identified, new tools were proposed to improve the tax administration of bankruptcy procedures for insolvent organizations in order to form a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will allow to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of insolvent organizations, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will reduce the working time of tax officials, minimize paper document flow between participants in the bankruptcy procedure, and narrow the “gray” field in the field of bankruptcy of insolvent organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.
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Mariana, MUZYCHUK, and FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 64–76. http://dx.doi.org/10.31617/zt.knute.2021(116)06.
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Background. Countering the erosion of the tax base through the use of transfer pricing (TP) is an important element of tax policy. Ukraine is implementing three-level TP reporting and the procedure of automatic exchange of tax information. The analysis of recent research and publications has showedthat research on the use of data obtained in the exchange of tax information procedure under the CbC standard is relevant and controversial. The aim of the articleis to investigate the conditions for the introduction of automatic information exchange in Ukraine and provide recommendations for the practical use of the obtained data for tax control purposes. Results. An analysis of the structure of three-level TP reporting and the conditions of its first submission in Ukraine was performed. The procedure of automatic exchange of tax information according to the CbCR standard is considered. Based on the results of this study, a set of proposals for the use of CbC reporting data for tax administration purposes has been developed. The implementation of these proposals will help strengthen tax control and administration. Conclusion. The information received under CbCR-standard is intended for comprehensive analysis and risk identification by tax administrations and cannot be an alternative to tax audits or investigations. The obtained results can be used to build the business processes on CbC information application by the tax authorities. Further research in this direction should focus on the development of recommendations for the business process on the automatic exchange of information according to the CbCR standard establishment and the further use of the data obtained under this exchange by the tax administration.
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Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.
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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.
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Dey, Sanjeeb Kumar. "Taxpayers’ Perceptions Towards Income Tax Administration: A Study from Indian Perspectives." Journal of Tax Reform 9, no. 3 (2023): 300–316. http://dx.doi.org/10.15826/jtr.2023.9.3.143.
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Tax procedures more particularly income tax laws are considered to be more complex and cumbersome by the individual taxpayers. Direct tax constitutes 46.84% of total tax revenue and personal income tax contributes 51.48% of total direct tax in India. Similarly individual taxpayers constitute around 95% of the total taxpayers in India. But individual assesses faces most about compliance challenges and administrative burdens. Governments often introduce new amendments to address these issues and promote economic efficiency. This paper primarily investigates factors influencing tax administration and taxpayer perceptions, particularly in the context of Indian income tax. This analytical study utilizes primary data and focuses exclusively on income taxpayers in Odisha, an Indian state. Despite uniform national tax laws, the study assumes consistency in typical taxpayer behavior across states. To address data collection limitations, nine districts in Odisha with a 2011 census literacy rate above 80% were selected. A structured questionnaire with five-point Likert scale were used to collect responses through random sampling techniques. From the total sample of 1300 respondents, only 1068 provided complete answers. The study’s findings are based on this sample. The research employs Exploratory Factor Analysis (EFA) and Structural Equation Modeling (SEM) to identify significant aspects of tax administration. Three factors emerge: tax procedure, tax services, and tax penalty from factor analysis. Notably, all observed variables have positive impacts on these factors, corroborating the hypotheses, except for one. Tax procedure negatively correlates with tax penalty and services, while services positively correlate with the penalty, resulting in a hypothesis rejection. This study confirms that more the simplification of tax procedures, lesser will be the chance of problems in tax services and chances of imposing penalty.
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Milić, Ivan. "On certain misdemeanor provisions in the law on tax procedure and tax administration." Zbornik radova Pravnog fakulteta, Novi Sad 57, no. 1 (2023): 281–95. http://dx.doi.org/10.5937/zrpfns57-41953.
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Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject of this paper.
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Ilić-Popov, Gordana, and Dejan Popović. "From facts to truth in tax procedure." Zbornik radova Pravnog fakulteta Nis 62, no. 98 (2023): 15–35. http://dx.doi.org/10.5937/zrpfn1-45264.
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Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.
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Boldycheva, A., E. Ermolaeva, and M. Starkova. "Current Questions of Tax Administration Digitalization." Auditor 9, no. 8 (September 27, 2023): 41–45. http://dx.doi.org/10.12737/1998-0701-2023-9-8-41-45.
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The article is devoted to certain problems and issues of tax administration in the Russian Federation. The amendments to the Tax Code of the Russian Federation related to the new procedure for paying taxes from January 1, 2023, the introduction of such concepts as a Single tax payment and a Single taxpayer tax Account are considered in detail.
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Belegu, Besard, and Artan Fejzullahu. "The procedural rights in tax administrative legislation system: Evidence of the emerging economy." Corporate Law and Governance Review 5, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/clgrv5i2p2.
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Procedural rights in the tax administration deal with the rules and procedures that help citizens and businesses comply with their tax obligations to the state. “The tax administration system consists of state bodies that have the right to collect revenues for the budget, and a set of rules and regulations that govern the tax procedure in the country” (Temchyshyna, 2022, p. 206). This study aims to treat the procedural rights in tax administration in theoretical aspects and comparative aspects, through Balkan countries. The research model was based on qualitative research, based on normative method, comparative method, analytic method, and descriptive method, all of these methods based on credible sources, like legal acts, scientific papers, official reports from official bodies, and non-government organizations. Furthermore, this study aims to make a review analysis of the procedural rights that are missing in the tax administrative legislation system in Kosovo, identify and treat the theoretical aspects of procedural rights of taxpayers in tax administration in general, and analyze challenges of tax administration in actuality and general. The main findings of the study show that the Tax Administration of Kosovo has made great progress by modernizing itself and simplifying its procedures for tax-paying citizens.
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Valente, Piergiorgio. "Advance Pricing Arrangements: Optimal Tool – Optimal Framework?" Intertax 48, Issue 1 (January 1, 2020): 67–73. http://dx.doi.org/10.54648/taxi2020005.
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Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral, or multilateral depending on the number of national tax administrations involved, the latter two promising that the agreement made shall not be questioned in the other affected tax jurisdiction. Departing from the enhanced mutual agreement procedure (MAP) framework recently established among Member States through the Tax Dispute Resolution Directive, a future EU legislative initiative could outline a robust framework for MAP APAs in the Single Market. Advance Pricing Arrangements, Dispute resolution, MAP – Mutual agreement procedures, Administrative Cooperation, BEPS, Transparency, Fiscal Stateaid, Transfer Pricing
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Milić, Ivan. "The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration." Zbornik radova Pravnog fakulteta, Novi Sad 56, no. 4 (2022): 1081–96. http://dx.doi.org/10.5937/zrpfns56-41303.
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After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor warrant is issued. Without an "initiation act", a misdemeanor procedure cannot be pursued. In the current Law on Tax Procedure and Tax Administration there are certain specifics concerning the procedure for pursuing defendants of tax misdemeanors. The author focuses on examining the characteristics of this procedure.
Dissertations / Theses on the topic "Tax administration and procedure"
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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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Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.
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This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive.However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion.
Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.
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Delport, Jacqueline Hayley. "Legal privilege in tax matters." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.
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In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.
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Schenk-Geers, Antonia Cornelia Maria. "Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige /." Deventer : Kluwer, 2007. http://www.gbv.de/dms/spk/sbb/recht/toc/52713810X.pdf.
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Walenczykowski, Slawomir P. "Tax reform in transition economies and its impact on economic performance." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FWalenczykowski.pdf.
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Thesis (M.S. in International Resource Planning and Management)--Naval Postgraduate School, June 2002.Thesis advisor(s): Robert M. McNab, William R. Gates. Includes bibliographical references (p. 55-57). Also available online.
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McManus, Jacqueline Law Faculty of Law UNSW. "Capacity-development at work: the contribution of workplace-based learning to tax administration." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29565.
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This study is concerned with workers, workplace learning and organisations. In the current climate of techno-logisation and globalisation, change is constant. Consequently, development of workers??? capacity to grow and adapt is essential for both the employability of the individual, and the economic survival of organisations. Capacity is considered essential because it encompasses more than current ability, it enables the growth of innovative approaches to work, which are required to adapt to change. Learning is central to capacity-development and so learning skills and related ???general skills??? are vital, but these skills must be developed in a specific context to be useful tools. Learning involves balancing the chaos of uncertainty and the old grooves of experience. Learning also involves personal growth. This study explores ways of helping workers develop capacity and especially learning skills, in a context of complexity, to meet the demands of their changing environment. The methodological approach taken is two fold, including both a conceptual and an empirical component. Firstly, a framework, based on conceptual innovation, is constructed to direct the design of workplace-based programs aimed at developing workers??? capacity. This is done as guidance in tailoring a program that promotes the development of an understanding of the necessary skills and knowledge in the context of the work undertaken, how to use them effectively, and the impact they have on the worker and their environment. It is contended that this framework promotes continued and sustained growth in workers??? skills and adaptability, that is, it develops capacity. Secondly, fieldwork based on a program developed for a group of tax administrators to instantiate this framework is reported. The findings show that this workplace-based program designed for the Australian Taxation Office has precipitated the development of the participant workers??? capacity, and in so doing, has shown the empirical significance of the conceptual innovation. Finally, the broader implications of developing workers??? capacity are explored. These include the need for organisational support for workers??? capacity-development, the possibility of the development of a learning culture in organisations, and the general applicability of the framework to other organisations, professions, and industries.
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Varcan, Nezih. "Türkiyeʼde vergi politikalarının oluşumu Cumhuriyet dönemi /." Eskişehir [Turkey] : Anadolu Üniversitesi Basımevi, 1987. http://books.google.com/books?id=h2UwAAAAMAAJ.
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Ghebretsadk, A. F. (Abraham Fissehaye). "Semi-autonomous revenue authorities for successful implementation of tax administration reform." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49786.
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Thesis (MPA)--University of Stellenbosch, 2003.ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to collect taxes on behalf of the government. This is necessary for the efficient tax collection by which the state finances its administrative organs. Tax administration as part of the general civil service has suffered due to budget restrictions, inefficiency and corruption resulting from the mere characteristics of the field of public administration. As a remedy, modern tax administrations are now introducing the principles and methods used in the private sector. The trend in public administration, thus, seems to be towards autonomy and professionalization. Strengthening tax administration is thus critical to the successful implementation of the whole tax system. Tax administration, to be successful, needs the simplification of tax policy, commitment at the political and managerial level, and the existence of a comprehensive set of strategies. There is evidence that the creation of semi-autonomous tax authorities has enabled some developing countries to dramatically increase tax revenue. These semi-autonomous revenue authorities are created with the aim of generating additional revenue, improving the tax system and ensuring more equitable taxation. The revenue authorities' model keeps the better employees by better compensation, is flexible in human resources management, integrates tax operations, and is flexibile in budget management. Despite their similarity in objective there are some variations of organizational design of revenue authorities from country to country, with differences in their legal foundation, governance structures, staffing, funding basis, and internal organization. However, there are arguments against semi-autonomous revenue authorities and that they are not a panacea of tax administration. The arguments against the revenue authorities' model are higher costs, discontent of the wider civil service (because of inequities of salary), risks involved in the autonomy, potential for corruption, sustainability and necessity. Nevertheless, the advantages of revenue authorities weigh more than the disadvantages. To overcome the disadvantages of semiautonomous revenue authorities, there should be a clearly defined relationship between the government and the revenue authorities, there should be an appropriate regulatory framework and public accountability, and the structure should be as simple as possible.
AFRIKAANSE OPSOMMING: Daar is 'n groeiende tendens na die totstandkoming van semi-outonome inkomste owerhede om belasting namens die regering in te vorder. Dit is nodig vir die doeltreffende invordering van belasting deur middel waarvan die staat sy administratiewe organe finansier. Belasting administrasie, as deel van die algemene staatsdiens het gely deur begrotingsbeperkings, ondoeltreffendheid en korrupsie wat voortvloei uit die blote kenmerke van die gebied van die openbare administrasie. As 'n remedie, is moderne belasting administrasies besig om die beginsels en metodiek wat in die privaat sector gebruik word in te voer. Die tendens in publieke administrasie is dus gerig op outonomiteit en professionalisme. Die versterking van belasting administrasie is dus krieties vir die suksesvolle implimentering van die hele belastingsisteem. Belasting administrasie, om suksesvol te wees, benodig die vereenvoudiging van belasting beleid, verbondenheid op politieke en bestuursvlak en die bestaan van 'n omvattende stel strategieë. Daar is getuienis dat die totstandkoming van semi-outonome belastingowerhede het sekere ontwikkelende lande in staat gestelom dramaties die belasting inkomste te vermeerder. Hierdie semi-outonome inkomste owerhede is tot stand gebring met die doelom addisionele inkomste te genereer, die belastingsisteem te verbeter en om meer billike belastingte verseker. Die belastingowerhede model behou die beter werknemers deur middel van beter kompensasie, is buigsaam t.o.v. menslike hulpbronbestuur, integreer belastingsprosesse en is buigsaam in begrotingsbestuur. Nieteenstaande hul eendersheid t.o.v die doelwitte, is daar wel variasies van organisasie ontwerp van belastingowerhede van land tot land, met verskille in hul regsgrondslag, "governance" strukture, personeelvoorsiening, basis van bevondsing en die interne organisasie. Daar is wel argumente teen semi-outonome belastingowerhede en dat hulle nie die wondermiddel vir belasting administrasie is nie. Die argumente teen die belastingowerhede model is dié van hoer kostes, ontevredenheid van die breë openbare administrasie (weens die onbillikheid van salarisse), die risko verbondce aan die outonomiteit, die potensiaal vir korrupsie, volhoubaarheid en noodsaaklikheid. Desnieteenstaande, die voordele van belastingowerhede weeg sterker as die nadele. Om die nadele te oorkom, moet daar 'n duidelike uiteengesette verhouding tussen die regering en die belastingowerhede wees, daar moet 'n toepaslike regulerende raamwerk en openbare toerekenbaarheid en die struktuuer moet so eenvoudig moontlik wees.
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Hailemicael, Arey Ogbagergis. "Assessing the level of efficiency and effectiveness of tax administration in Eritrea." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53299.
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Thesis (MPA)--University of Stellenbosch, 2003.ENGLISH ABSTRACT: This paper that is composed of six chapters discusses the basic issues of modem tax administration and the extent to which Eritrean tax administration adheres to the requirements contained in these issues. The first chapter includes a general introduction, brief historical background of Eritrea, premise, problem definition, objective, design and methods, scope and limitation of the study. The second chapter deals with the literature review on the theoretical perspective of tax system and administration. There are detailed discussions about the types, characteristics, and functions, ethics of taxes and efficiency and effectiveness of tax administration. This theoretical aspect discusses the basic issues of modem tax administration trends and their development and reforms. The reforms are mainly concerned with prevention of tax evasion, avoidance, corruption and measures taken for making tax administration more efficient and reducing the complexity of taxation laws. Chapter three explores international success stories in dealing with major tax issues, thereby using the solutions as benchmarks. Experiences in Singapore, Bolivia, Croatia, Jamaica, Guatemala and Spain are used as standards to examine the level of efficiency and effectiveness of tax administration in Eritrea. This chapter also shows that modem tax administrations are concerned with a stronger focus on taxpayers, employees and their development, usage of technology, financial independence and privatisation of those areas that could be better performed by the private sector. To accomplish the above mentioned goals, the abovementioned countries have set in motion to reform tax administrations with the aim of solving key problems such as low salaries and the connected problems of attracting and retaining high quality personnel and curbing corruption. The fourth chapter presents the actual situation of tax administration in Eritrea. It deals with missions, objectives, functions, human resource condition, facilities, the level of application of modem technology and the weaknesses and strength of the Inland Revenue Department (lRD). It also describes the measures, which have been taken by IRD administration to motivate its employees and to enhance the voluntary compliance of taxpayers. The fifth chapter provides a consolidated assessment of the present situation of tax administration in Eritrea based on international experiences of tax administration and on theoretical aspects of taxation. This chapter also scrutinizes the amendments of Proclamation No. 62/1994 and 64/1994 and their effect on tax administration, saving, consumption and investment in Eritrea. The sixth chapter provides a conclusion and recommendations that could be used by tax authorities in Eritrea to implement the best practices of tax administration used in the abovementioned countries. This study provides an overview on IRD's present situation and how it could successfully manage organisational transformation to achieve significantly increased customer satisfaction, enhanced organisational flexibility, employee motivation and increase in tax collection by following the recommendations based on theory and the experiences of other countries.
AFRIKAANSE OPSOMMING: In hierdie studie wat bestaan uit ses hoofstukke, word die basiese kwessies om moderne belasting administrasie bespreek en die mate waartoe die belasting administrasie van Eritrië daaraan voldoen. Die eerste hoofstuk sluit die volgende in: 'n algemene inleiding, 'n kort historiese agtergrond oor Eritrië, 'n voorafgaande stelling, 'n probleem definisie, asook die doelwitte, metodes, omvang en delimitasies van die studie. Die tweede hoofstuk bevat 'n literatuur oorsig oor die teoretiese perspektief op belastingsisteme en administrasie. Daar is gedetailleerde besprekings van die tipes, kenmerke en funksies van belasting asook die etiek daarvan en die doeltreffendheid en effektiwiteit van die belasting administrasie. Hierdie hoofstuk bespreek die basiese kwessies i.v.m. die tendense in belasting administrasie, hoe hulle ontwikkel en hoe hulle hervorm kan word. Die hervormings het meestal betrekking op die voorkoming van belasting ontduiking en vermyding, korrupsie, en metodes om die belasting administrasie meer effektief te maak en om die wette minder ingewikkeld te maak. Hoofstuk drie gaan in op internasionale suksesverhale i.v.m. belasting en die oplossings word as bakens gebruik. Die effektiwiteit van Eritrië se belastingstelsel word gemeet aan wat gebeur het in ander lande soos Singapore, Boliwië, Kroatië, Jamaika, Guatemala en Spanje. Hierdie hoofstuk toon ook dat moderne belasting administrasie meer fokus op belastingbetalers, werknemers, die gebruik van tegnologie, finansiële onafhanklikheid en die privatisering van areas wat beter deur die privaatsektor bedryf kan word. Om die bostaande te bereik, het die genoemde lande maatreëls ingestelom die belasting administrasie te hervorm en om die volgende sleutelprobleme op te los: lae salarisse, die lok en behou van hoë kwaliteit personeel en die voorkoming van korrupsie. In die vierde hoofstuk word die eintlike werklikheid van belasting administrasie in Eritrië bespreek. Dit behandel die doelwitte en funksies van die belasting department (IRD) asook die sterktes en swakhede daarvan en tot hoe 'n mate moderne tegnologie gebruik word. Dit beskryf ook wat die belasting departement gedoen het om sy wernemers te motiveer en om die samewerking van belasting betalers te verseker. Die vyfde hoofstuk is 'n waardebepaling van die eintlike huidige situasie van belasting administrasie in Eritrië gemeet teen internasionale ondervindings en die teoretiese aspekte van belasting. In hierdie hoofstuk word ook gekyk na die amendemente tot Proklamasie No 62/1994 en 64/1994 en hulle uitwerking op belasting administrasie, spaar, verbruik en belegging 10 Eritrië. In die sesde hoofstuk is daar gevolgtrekkings en aanbevelings wat die outoriteite in Eritrië kan gebruik. Hulle kan die praktyke wat die beste in ander lande gewerk het, implementeer. Hierdie studie verskaf 'n oorsig oor die huidige situasie in die Binnelandse Inkomste Departement in Eritrië en oor hoe organisatoriese hervorming kan plaasvind wat sal lei tot beter belasting betalers tevredenheid, meer organisatoriese vlugheid, werknemers motivering en 'n dramatiese vermeerdering in belasting invordering. Hierdie hervorming moet gegrond wees op die aanbevelings soos geformuleer uit die ondervindings van ander lande.
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Lee, Myon Woo. "Policy change and political leadership in Japan case studies of administrative reform and tax reform /." The Ohio State University, 1994. http://catalog.hathitrust.org/api/volumes/oclc/32057359.html.
Full textBooks on the topic "Tax administration and procedure"
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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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Abate, Misrak Tesfaye. Ethiopian tax administration. [Addis Ababa: s.n.], 2011.
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National Tax Research Center (Philippines), ed. Philippine tax administrative [i.e. administration] and compliance. [Manila]: National Economic and Development Authority, Training and Development Issues Project, 1986.
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Patrick, Cantrell W., ed. Federal tax procedure. Chicago: American Bar Association, 2008.
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Feld, Daniel E. Tax procedure digest. 3rd ed. Valhalla, NY: Warren, Gorham & Lamont, 2002.
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Feld, Daniel E. Tax procedure digest. 2nd ed. Boston, Mass: Warren, Gorham & Lamont, 1995.
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Feld, Daniel E. Tax procedure digest. Boston: Warren, Gorham & Lamont, 1990.
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Srivastava, C. P. Tax administration in India. New Delhi: Deep & Deep Publications, 1986.
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Colin, Campbell. Administration of income tax. Toronto: Thomson Carswell, 2003.
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M, Richardson David. Civil tax procedure. Newark, N.J: LexisNexis/Matthew Bender, 2005.
Find full textBook chapters on the topic "Tax administration and procedure"
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Wierzbicki, Jarosław, and Piotr Karwat. "Tax compliance procedural instruments – applied by the tax administration." In Tax Compliance and Risk Management, 66–80. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003456032-5.
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Feldek, Michael. "Právní úprava úroků vznikající při správě daní z hlediska jejich účelu a výše." In Interakce práva a ekonomie, 93–108. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-6.
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Tax administration is essentially the handling of funds. However, money loses its value over time, which becomes particularly important in situations where the obliged entity defaults on payment. The tax administration legislation therefore contains a system of interest which, under certain conditions, is added to such a payment as an accessory. The aim of the paper will therefore be to explain the purpose of the individual interest payments under the Tax Procedural Code and the significance of the recent developments in the legislation, which have significantly changed the conditions for their generation and their amount.
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Dyble, Jake. "Divide and Rule: Risk Sharing and Political Economy in the Free Port of Livorno." In General Average and Risk Management in Medieval and Early Modern Maritime Business, 363–87. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-04118-1_13.
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AbstractIn the late-seventeenth century, the Tuscan authorities were accused of abusing General Average procedures (GAs) to ‘invite captains to the free port of Livorno’. This contribution shows how GAs had indeed become a political-economic tool but argues that this was a defensive response to an increasingly mercantilist environment rather than a proactive attempt to promote the free port. GA procedures were readily adapted to confront new threats such as the French cottimo tax, which aimed to squeeze Livorno out of the Levant trade, and English attempts to wrest maritime jurisdiction from the Tuscan courts. As in Venice, commercial justice, particularly the procedural element, was being used defensively to protect the status quo in a period of new pressure. These findings demonstrate the limitations of the state-centred, protectionist policies of the period. They also show how commercial justice, or administration-as-justice, reflected a wider Tuscan commercial strategy, which was both highly creative and intensely pragmatic.
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Zawiejska-Rataj, Joanna. "Tax administration in Poland: changes to organisation, competencies and procedures – dilemma between effectiveness and audited entities rights." In Fair taxes or budget revenues at any price?, 283–304. Wien: Böhlau Verlag, 2022. http://dx.doi.org/10.7767/9783205215295.283.
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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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Phillips, John S. "Mutual Agreement Procedure." In Tax Treaty Networks 1991, 813–47. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-26.
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"Improving mutual agreement procedures." In Tax Administration 2017, 175–80. OECD, 2017. http://dx.doi.org/10.1787/tax_admin-2017-18-en.
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Martiník, Pavel. "Vázanost správce daně rozhodnutím v trestní věci." In Správa daní: Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023, 134–43. Univerzita Karlova, Právnická fakulta, 2024. http://dx.doi.org/10.14712/9788076300361.10.
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The aim of the article is to answer the question whether the tax administrator is bound by selected procedural decisions issued by the law enforcement authority, which allow obtaining evidence in a specific way, and whether the tax administrator can use such obtained evidence in the tax administration on the basis of these decisions. As a result, the article concludes that, given the specific nature of such procedures conducted by enforcement authority and the seriousness of the interference with the rights of the person concerned, such use by the tax administrator is not possible.
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Galetta, Diana-Urania, and Paolo Provenzano. "Administrative Procedure and Judicial Review in Italy." In Judicial Review of Administration in Europe, 62–64. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198867609.003.0010.
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This chapter illustrates administrative procedure and judicial review in Italy. According to article 113 of the Italian Constitution, 'the judicial safeguarding of rights and legitimate interests before the organs of ordinary or administrative justice is always permitted towards acts of the public administration'. In Italy, judicial review of administrative action is performed by specific courts: a court of first instance, called Tribunale Amministrativo Regionale (TAR), which is established in every Region, and the Consiglio di Stato (Council of State), which acts as an appeal court. The judicial process before these courts is now regulated by the Code of Administrative Process (CAP). Article 7 CAP provides that the administrative courts have jurisdiction over all acts that the public administrations and legal entities equivalent to them adopt in the exercise of their administrative authority. Since 1889, the Italian system of administrative justice has centred on the provision that administrative acts can be annulled by the administrative courts only in cases of 'breach of law', 'misuse or abuses of power', and/or 'lack of competence'.
Conference papers on the topic "Tax administration and procedure"
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Ljubanović, Boris, and Ines Alpeza. "TAX PROCEDURES IN DIGITAL DECADE – SITUATION ASSESSMENT AND PERSPECTIVES." In International Scientific Conference “Digitalization and Green Transformation of the EU“. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2023. http://dx.doi.org/10.25234/eclic/27447.
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The digital transformation of public administration is of strategic importance for Croatia, and digitization has been an important goal in shaping public policy in Croatia and the European Union in recent years. Modernization of Croatian public administration and fast and reliable public service delivery are necessary for a stimulating entrepreneurial environment and better living conditions for all citizens. Public administration needs stable institutions, which should be oriented towards the satisfaction of all users, but at the same time sufficiently adaptable to the numerous social challenges. The fundamental task of tax administrations is to educate and inform taxpayers about their obligations, provide them with assistance, process applications in a timely and professional manner, and ensure accuracy and fairness in the determination and allocation of obligations, thereby strengthening trust in the tax administration as an institution and consequently encouraging taxpayers to voluntarily fulfill their obligations as responsible citizens of the Republic of Croatia. Citizens, tradesmen and entrepreneurs communicate with the tax administration on a daily basis, so there is a strong awareness among the public of the need for efficiency, fairness and competence of the tax administration in every area. The digital transformation of tax administration can significantly impact the synergy between tax administration and taxpayers. Taxpayers will have new, modern, and widely available communication channels that allow access to accurate, timely data at any time and from any location, and the tax administration will have the ability to process data quickly, efficiently, and accurately and take the necessary actions to collect revenue. This paper presents the progress of the Republic of Croatia in the digitization process and the changes in the regulations, and compares the state of digitization in the Republic of Croatia and Estonia, which is the leader in Europe in terms of the level of digitization in the field of public services.
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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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Zhang, Ying Xia. "To present tax administrative punishment hearing procedure of thinking." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC 2011). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010169.
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Harumová, Anna. "Economic Damage to the State Due to Unpaid Taxes and Levies." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.140-151.
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In my contribution, I focused on issues that are directly related to tax fraud, tax evasion and tax avoidance. The area can be described as an abuse of the tax system, which in its opinion is a real reflection of the behaviours of tax subjects in a specific tax practice. As a result of this procedure, the tax revenues of public budgets are reduced, as the collection of taxes decreases from year to year compared to the estimates of the tax administration in most EU Member States. Tax evasion due to fraudulent practices causes economic damage to individual states.
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Božić, Vanda, and Suzana Dimić. "Poreski obveznik u ulozi korisnika poreskih usluga kao prevencija poreskog kriminaliteta." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.595b.
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Tax collection provides funds for the optimal functioning of the social order. Because taxation reduces disposable income, taxpayers often resort to various forms of tax evasion. Modern tendencies in the development of public administration influenced by the idea of New Public Management influence the modification of the traditional relationship between tax authorities and taxpayers. Instead of a subordinate subject of the tax relationship, the taxpayer becomes a user of tax services. Changing the role of the taxpayer, by developing a modern tax system in the direction of cooperation between tax authorities and taxpayers, contributes to voluntary compliance with the tax liability. In this way, preventing tax evasion and even delinquent behavior of taxpayers can be prevented. In the paper, the authors pointed out the problem of taxation, the modification of the traditional relationship of tax authorities and taxpayers in the service concept of work of tax authorities, and thus the confidence of taxpayers in the tax authority. Prevention of tax crime is reflected in the role of the taxpayer as a user of tax services. Repressive measures in the fight against the most serious forms of illegal behavior of taxpayers consist in incriminating tax crimes contained in the Criminal Code and the Law on Tax Procedure and Tax Administration.
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Uplisashvili, Guram. "On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.
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The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the tax system of any country is to base it on certain principles. These are the principles of legality, responsibility, uniformity, justice, stability, cost-effectiveness and so on. When building a tax system, attention should be paid to characteristics of the tax culture typical of the local society. The paper discusses some of the problematic issues identified in the process of reforming the tax system of Georgia, which are related to the current stage of tax culture development. We focused on the risks that were identified in terms of writing off tax debts, measures to simplify the procedures for repayment of overpaid tax, as well as increasing the excise rates. Research has shown that these specific measures have negative fiscal conseuences in both the short and long term and have a negative impact on taxpayers' tax morality. We believe that the degree of readiness of taxpayers for the tax burden should be taken into account when planning the reform of the tax system. In addition, tax system formation and tax administration measures should be planned in such a way that by providing the right positive or negative incentives, the motivation of taxpayers and the attitudes of society as a whole will develop in the desired direction in the long term. It is necessary to continue reforming the tax legislation and the administration system under the following conditions: Further simplification of tax administration procedures. Further strengthening of electronic services. Introduction of additional (especially non-tax) regulations for payers is not welcomed; Maintaining low tax rates. Under the conditions of the current level of tax culture, high rates push taxpayers to shadow operations, thereby undermining their sense of loyalty to taxes; Care should be taken in matters of tax debt write-offs. Such precedents, especially those of a continuous nature, distort the motivation of the payers; There is a need to eliminate weak points in tax legislation and administration. This applies not only to the procedures for repayment of overpaid tax, but also to the possibilities of illegally using special taxation regimes and a number of benefits; It is important to establish a perception of the stability of tax practices in society. It is necessary to adhere the principles of the mandatory nature of taxes, regulation by law, uniformity, justice and other principles. Only in this case, public tax culture will develop in the right direction in the long term. Article in Georgian.
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Perić, Renata, and Emina Jerković. "THE IMPACT OF COVID-19 ON TAX ADMINISTRATION IN THE REPUBLIC OF CROATIA." In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18346.
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The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and their employees. The Tax Administration is a state institution whose measures directly affect every business. So it was among the first to take some measures, i.e. to adjust its business and tax collection to the new situation. This paper discusses the first measures introduced, those from March and April 2020. It discusses the deferral or installment payment of due and deferred tax liabilities. The measure of deferral, installment payment of tax liability, is certainly the most important and most popular measure among taxpayers. It is explained how tax measures during a pandemic should look according to the recommendations of the Organization for Economic Co-operation and Development (OECD). We explain other measures that have been introduced to facilitate business. These are the extension of the deadline for filing income tax, the exemption from VAT, the enforcement procedure and the payment of the annual tax rate. Despite the measures taken so far, it is important to emphasize that the Covid-19 pandemic is still ongoing, and that according to some experts, a real crisis with visible consequences of the pandemic is still to be expected. Accordingly, it is to be expected that the current measures are very likely to be further changed, upgraded and adjusted as the situation changes. We consider it important to note that the framework of this paper does not allow a detailed analysis and that we are forced to limit ourselves exclusively to some aspects of the issue at hand.
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.
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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.
Full textAbstract:
The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Sylviana Kasim, Elsie. "Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer." In The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010700200002967.
Full textReports on the topic "Tax administration and procedure"
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Okada, Yoshiyasu. The Japanese Tax Administration. Inter-American Development Bank, June 2002. http://dx.doi.org/10.18235/0010595.
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This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty, tonnage due and special tonnage due). It also discusses the assessment system and auditing functions and procedures, as well as the appeals process.
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Moore, Mick. Glimpses of Fiscal States in Sub-Saharan Africa. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.022.
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There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.
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Akalu, Mulugeta, Misganaw Gashaw, and Zerihun Asegid. The Tax Response to COVID-19 in Ethiopia: Lessons for the Future. Institute of Development Studies, January 2023. http://dx.doi.org/10.19088/ictd.2023.002.
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The government of Ethiopia, like other governments, has provided tax response measures in order to mitigate the socio-economic impacts of COVID-19. These measures, among others, include a waiver of outstanding tax liabilities that taxpayers owe to the government; a tax amnesty or relief on interest and penalties for tax debt; and an extension of filing and tax payment deadlines. These tax measures were adopted with the purposes of helping affected businesses, to keep employees at work, to stimulate the economy and to reduce COVID-19 infections. To be effective, tax relief measures should have been targeted, temporary, speedy, abuse resistant, cost recoverable, predictable, reversible, scalable, easy to administer, resilient to health measures, and adapted to the specific needs of Ethiopia. The strong sides of the Ethiopian tax responses are their speedy nature and the fact that they consider the revenue space and address the status of the poor. The challenges observed on the design and enforcement of the tax measures include lack of adequate targeting, lack of prior assessment, administrative uneasiness, lack of records on the revenue loss, absence of monitoring and evaluation, and that they unfairly benefitted those who failed to comply with their tax duties. Prior assessment, targeted support, convenient response administration, coordination among the government organs, the need for the tax responses to be free from discrimination, the need for appropriate data recording, fair dispute settlement procedures and the need for a permanent disaster response department are suggested for similar incidents in the future.
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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.
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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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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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Scanlan, P., S. Washburn, and R. Seghers. TMACS Test Procedure TP007: System administration. Office of Scientific and Technical Information (OSTI), May 1994. http://dx.doi.org/10.2172/10188413.
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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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