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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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Eccleston, Richard. "The Tax Reform Agenda in Australia." Australian Journal of Public Administration 72, no. 2 (June 2013): 103–13. http://dx.doi.org/10.1111/1467-8500.12019.
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Karfíková, Marie, and Radim Boháč. "Tax Procedure Code in the Czech Republic." Public Governance, Administration and Finances Law Review 2, no. 1 (June 30, 2017): 17–24. http://dx.doi.org/10.53116/pgaflr.2017.1.2.
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The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.
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Souza, Francisco Santana de. "ICMS tributary administration." Revista Ibero-Americana de Estratégia 3, no. 1 (December 12, 2007): 35–44. http://dx.doi.org/10.5585/ijsm.v3i1.49.
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This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply additional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization.
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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Pratama, Arie. "Indonesia's SME Tax Regulations: How We Can Improve Them?" Jurnal Pendidikan Akuntansi & Keuangan 9, no. 2 (July 31, 2021): 158–68. http://dx.doi.org/10.17509/jpak.v9i2.36884.
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This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
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AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.
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Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.
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Tenardi, Riki, and Titi Muswati Putranti. "Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia)." Jurnal Manajemen Pelayanan Publik 4, no. 1 (August 28, 2020): 1. http://dx.doi.org/10.24198/jmpp.v4i1.27755.
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Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.
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Karfíková, Marie. "Tax penalty payment and the “non bis in idem” principle." Law Enforcement Review 1, no. 3 (October 3, 2017): 50–61. http://dx.doi.org/10.24147/2542-1514.2017.1(3).50-61.
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The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable) decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion) in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5) of the Charter and Art. 4 (1) of the Protocol No. 7 to the Convention, Section 11 (1) f), g), h), (2) and Section 11a of the Code of Criminal Procedure.
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Groenewegen, P. D. "Tax Reform in Australia and New Zealand." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 93–114. http://dx.doi.org/10.1068/c060093.
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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the employer. The tax mix switch part of the proposed tax reforms only went ahead in New Zealand, and in this paper the author investigates the reasons for this phenomenon as an exercise in the political economy of tax reform. Apart from enabling some testing of Prest's hypothesis, that there are advantages for tax reform in a country not having a federal or a written constitution, the required background to this examination is presented, by means of an outline of the fundamentals of the Australian and New Zealand tax systems, and of the proposals put forward for eventual implementation. Likewise the processes by which tax reform was achieved in the two countries are examined, and it is argued that differences in political institutional settings explain the different outcomes. The author also comments on the alternative tax reform strategies which are implicit in the proposals currently being implemented in Australia and New Zealand.
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Curran, Michael, and Prem W. S. Yapa. "Examining the Taxation Profession in Australia – A Framework." Australasian Business, Accounting and Finance Journal 15, no. 3 (2021): 3–22. http://dx.doi.org/10.14453/aabfj.v15i3.2.
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This paper examines the nature of the taxation profession in Australia and its development over the past three decades and then suggests a framework to analyse important initiatives that have taken place during this period. Using secondary sources and the organizing principles of State, Market and Community (Puxty et al., 1987), we begin with the subject of tax policies and legislation introduced by the state and its impact on the tax profession in Australia. We follow this with a discussion relating to the recognition of Australian tax practice as a profession. The paper then focusses on two key areas of professional development during the last three decades, namely: tax law and tax administration. The paper finds interesting issues relating to professionalization of taxation in Australia. With the involvement of the state, market and the society over the last three decades, there is a requirement to recognise taxation practice as a profession in Australia. The paper suggests that the establishment of the Tax Practitioners Board[1], a statutory body to regulate the taxation profession in Australia, in conjunction with approved professional associations, may have enhanced the effective maintenance of the tax profession which has contributed to social, political and economic development in Australia. [1] The Minister for Revenue and Financial Services appoint the Board, so there is some degree of control by the state.
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Oreku, G. S. "Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania." Journal of Tax Reform 7, no. 2 (2021): 173–92. http://dx.doi.org/10.15826/jtr.2021.7.2.097.
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In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.
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Patmawati, Efi Tri, and Waluyo Waluyo. "Determining taxpayer compliance using tax knowledge as moderating variables." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 4 (November 25, 2022): 1986–93. http://dx.doi.org/10.32670/fairvalue.v5i4.2581.
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This research is intended to determine the impact of the transformation of MSME tax rates as well as the modernization on the tax administration system on the complying to taxpayer with tax knowledge which is usually in the form of moderation variations. This research implements a quantitative approach and data collection techniques by distributing questionnaires to a number of samples that are 64 respondents with a convenience sampling method. Partial least squares (PLS) analysis was assisted by the Smart-PLS application which was used to support the research analysis, in addition to using regression analysis using the bootstrapping procedure. The results showed that changes in MSME tax rates and the modernization of the tax administration system played a significant role in taxpayer compliance. Tax understanding moderates the transformations in MSME tax rates and modernizes the tax administration system for taxpayer compliance.
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Orkaido, Kanbiro, Yonas Sendaba, Alemu Moges, Solomon Mitiku, and Minyichel Baye. "Examining Value Added Tax Administration Practice in Ethiopia." International Business & Economics Studies 4, no. 2 (April 25, 2022): p32. http://dx.doi.org/10.22158/ibes.v4n2p32.
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This study was set out to assess value added tax administration in Ethiopian ministry of revenue Hawassa branch. To achieve the objective of this study, the researcher employed a mixed research approach and descriptive research design to describe the current status of value-added tax administration practice, performance, challenges, and opportunities in the ministry of revenue Ethiopia. Descriptive statistics was employed to analysis the data. The results of this study confirmed that VAT administration practice was challenged by lack of clarity and simplicity of tax procedure, lack of awareness of taxpayers, nepotism in the tax system, and lack of a sufficient number of skilled personnel on an automated system for customs data management, gaps in the administration in such areas as refunding, invoicing and filing requirements. Hence, the study suggested the ministry of revenue Hawassa branch and tax policy makers in Ethiopia VAT revenue performance and mitigates the challenges faced by the ministry of revenue Hawassa branch.
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Maynard, R. "INDIRECT TAXATION IN AUSTRALIA—WHERE ARE WE?" APPEA Journal 47, no. 1 (2007): 439. http://dx.doi.org/10.1071/aj06034.
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Despite some effort at tax reform in Australia, industry still has to deal with a number of indirect taxes including: goods and services tax (GST); customs and excise duties; fuel tax credits; payroll and other employment taxes; and, stamp duties.While most of these imposts have been around for some time in one form or another, many changes have occurred in the administration of them—some under the banner of reform or streamlining, some subtle and some extensive.This paper seeks to summarise some of the main indirect tax issues that remain to be resolved or have emerged. For example, GST, which has now been in operation for more than six years, has a number of significant interpretive issues that are yet to be finally determined. The Mining and Energy Industry Partnership Issues Register still lists ‘Supply of Going Concerns: Farm Ins and Farm Outs’ as an unresolved issue. While the main problems are not so much with the ‘going concerns’ side but rather with non-monetary consideration, and tend to be in the hard rock mining sector, there is a renewed focus from both an income tax and GST perspective that has the potential to alter some long-held positions. Managing the petroleum industry’s position through this process will be important. In the case of the Government’s much-heralded fuel tax credits scheme, which has the stated aim of reducing taxes on business inputs, the changes in the early years offer little in the way of reductions for most businesses.
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Taufik, Kurniawan. "Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity." E3S Web of Conferences 73 (2018): 10022. http://dx.doi.org/10.1051/e3sconf/20187310022.
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The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.
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TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.
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Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.
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DESIATNIUK, Oksana, and Iryna HUZELA. "PROBLEMS AND DIRECTIONS OF MODERNIZATION OF TAX REGULATION IN UKRAINE." WORLD OF FINANCE, no. 3(56) (2018): 58–68. http://dx.doi.org/10.35774/sf2018.03.058.
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Introduction. The place of tax regulation in the implementation of effective tax transformations is investigated. The problems of tax regulation in the context of the imperfect legal and regulatory framework of taxation, the complexity of the tax administration procedure, and the spread of tax evasion practice are identified. The directions of modernization of tax regulation with orientation on optimal combination of fiscal and regulatory functions of taxes are outlined for coordination and harmonization of interests of taxpayers and the state. Purpose. The purpose of the article is to study the issues of tax regulation and outline ways of its modernization taking into account national features of the Ukrainian economy. Results. In Ukraine the first stage of modernization of tax regulation has been initiated in the context of the formation of an integrated legislative framework on taxation, institutional provision of the administration and payment procedure. At the same time, transformations in the field of tax regulation should be aimed at achieving the strategic goals of socio-economic development of the country, increase and acceleration of innovation and investment processes in the country. Conclusions. Tax regulation in Ukraine is still not an effective tool for socio-economic development of the state. An inappropriate and unjustified choice of its methods leads to a reduction in the efficiency of tax administration, an increase in their share in the expenses of enterprises, a narrowing of the tax base and the non-observance of equal competitive conditions in the economic space of the country. This, in turn, will prevent the intensification of innovation and investment processes and the achievement of high rates of socio-economic development of the state.
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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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Richardson, Grant, Grantley Taylor, and Roman Lanis. "Women on the board of directors and corporate tax aggressiveness in Australia." Accounting Research Journal 29, no. 3 (September 5, 2016): 313–31. http://dx.doi.org/10.1108/arj-09-2014-0079.
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Purpose This paper aims to investigate the impact of women on the board of directors on corporate tax avoidance in Australia. Design/methodology/approach The authors use multivariate regression analysis to test the association between the presence of female directors on the board and tax aggressiveness. They also test for self-selection bias in the regression model by using the two-stage Heckman procedure. Findings This paper finds that relative to there being one female board member, high (i.e. greater than one member) female presence on the board of directors reduces the likelihood of tax aggressiveness. The results are robust after controlling for self-selection bias and using several alternative measures of tax aggressiveness. Research limitations/implications This study extends the extant literature on corporate governance and tax aggressiveness. This study is subject to several caveats. First, the sample is restricted to publicly listed Australian firms. Second, this study only examines the issue of women on the board of directors and tax aggressiveness in the context of Australia. Practical implications This research is timely, as there has been increased pressure by government bodies in Australia and globally to develop policies to increase female representation on the board of directors. Originality/value This study is the first to provide empirical evidence concerning the association between the presence of women on the board of directors and tax aggressiveness.
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Tomasic, Roman, and Brendan Pentony. "Taxation law compliance and the role of professional tax advisers." Australian & New Zealand Journal of Criminology 24, no. 3 (December 1991): 241–57. http://dx.doi.org/10.1177/000486589102400305.
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Tax practitioners play a pivotal role in the Australian taxation system. Not only do they act as intermediaries between the Australian Taxation Office (ATO) and the majority of taxpayers, especially business taxpayers, but they also influence the ethical climate and level of compliance with taxation laws. This article discusses this role by reference to data derived from an empirical study of tax practitioners and tax officials from around Australia. The study sheds light on the nature of the compliance problem and the factors which affect the administration of Australian taxation law generally.
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Sadiq, Kerrie. "Country notes: Tax and Whistle-Blower Protection: Part of a Commitment to Tackling Tax Misconduct in Australia." Intertax 46, Issue 5 (May 1, 2018): 429–33. http://dx.doi.org/10.54648/taxi2018044.
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Many jurisdictions face the question of whether to legislate to introduce a whistle-blower protection regime for disclosures of information regarding breaches of tax laws or misconduct relating to an entity’s tax affairs. To this extent, Australia is no exception and is in the process of passing legislation through Parliament to insert a comprehensive regime into the Taxation Administration Act 1953 for the protection of individuals who report breaches of the tax laws or misconduct. Like all regulatory reform, the introduction of the legislation has been a lengthy and controversial process which began with an announcement by the Government as part of their Federal Budget in May 2016. This article discusses Australia’s historical and recent approach to whistle-blower protection, provides an analysis of the processes which resulted in legislation being proposed and analyses some of the fundamental elements of the proposed whistle-blower protection regime for tax matters.
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Milojević, Ivan, and Miloš Miljković. "The impact of the adopted secondinstance tax administratiive acts on the budget of the Republic of Serbia." Civitas 11, no. 1 (2021): 118–48. http://dx.doi.org/10.5937/civitas2101118m.
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The tax administration, as one of the most important state bodies that participates in the process of collecting public revenues, among other functions it performs, also has the authority to adopt tax administrative acts which determine the amount of tax liability that tax-payers are obliged to pay. taxpayers, on the other hand, are constantly looking for a way to avoid paying the determined taxes or to reduce the tax liability as much as possible. In this process, the activities of both parties have an impact on the budget and the amount of tax revenue collected. The paper discusses the tax administration's rights and obligations, specifically those related to the adoption of tax administrative acts, with an emphasis on the second-instance tax procedure as it directly affects the amount of collected revenues. Furthermore, the paper describes the role of taxpayers in the process of adopting tax administrative acts, focusing primarily on the institute of appeal in this procedure. The available data are also presented supporting the conclusions of this article.
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Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.
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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees.
Understanding the content of the wording "tax sphere" becomes possible as a result of the analysis of the definition of the sphere of legal influence of the Tax Code of Ukraine, which regulates relations related to the payment of taxes, fees, and their administration, determines the peculiarities of the legal status of taxpayers and fees, their legal opportunities, in particular rights, duties, competence of subjects of tax administration, fees, control bodies, regulates the procedure of responsibility for violation of tax legislation.
Therefore, when we talk about the prevention of offenses in the tax sphere, we mean offenses related to the collection and administration of the payment of taxes and fees, violation of the procedure for the implementation of the rights of taxpayers and fees, rights, duties, competences of control bodies and subjects of the administration of taxes and fees, other violation of tax legislation.
In the Tax Code of Ukraine, the legislator outlined the content of tax offenses, which should be understood as illegal actions committed by taxpayers, tax agents, their officials and officials of control bodies, which lead to non-fulfillment or improper fulfillment of the requirements of tax legislation, the control of which is entrusted to regulatory authorities. At the same time, the possibility of applying financial, administrative and criminal liability for tax offenses is determined.
Preventive and preventive influence is achieved by guaranteeing a balance between the legal possibilities and interests of taxpayers and the stability of the budget system, the competence of tax and other control bodies, and the possibility of satisfying the interests of the state and society in general. This is an important key to the functioning of the fiscal system. It is this balance that determines the content of restrictions on taxpayers in order to guarantee the state's performance of its main functions.
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Huray, P. G. Le. "TIMOR GAP—THE INDONESIAN TAX ISSUES." APPEA Journal 36, no. 1 (1996): 632. http://dx.doi.org/10.1071/aj95043.
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This paper focuses on the Indonesian taxation issues relevant to activities undertaken in Area A of the Zone of Cooperation in the Timor Gap by non-Indonesian (foreign) contractors and service providers. This area is controlled equally by Indonesia and Australia through the Timor Gap Treaty (Treaty) arrangements.The broad framework of how taxes will be applied to Area A activities to achieve an equal sharing between Australia and Indonesia has been agreed through the Treaty, with the administration being left to the Tax Authorities of each country.On the Indonesian side, no regulations have yet issued to provide specific guidance on, inter alia:whether the application of Indonesia taxes to foreign contractors will follow that adopted for the Indonesian oil and gas industry;the tax treatment of foreign service providers operating in Area A; andhow the agreed modifications in the Treaty to reflect shared taxing arrangements will be observed in the application of Indonesia's Taxation Laws.The absence of any guidance has created much uncertainty among foreign contractors and their service providers undertaking activities in Area A. At the time of writing, we understand from a senior officer within the Indonesian Taxation Office (ITO) that this issue is high on their agenda and regulation(s) will be forthcoming within the near future.
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Richards, Newman U. "Administration of Value Added Tax (Goods and Services Tax) and Fiscal Federalism in Nigeria: Lessons from Australia, Canada, the USA, India and Ethiopia." African Journal of International and Comparative Law 30, no. 4 (November 2022): 502–21. http://dx.doi.org/10.3366/ajicl.2022.0422.
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One of the incidences of federalism is that taxing powers are shared between the federating units. Thus fiscal federalism affects the administration of consumption taxes in federal systems. The implication of fiscal federalism under the Nigerian constitution on consumption taxes has generated some controversies over the years. The question has been whether the constitution allows a dual level administration of consumption taxes by the federal and states governments or whether the powers are solely vested in the federal government. This article argues that there is a hiatus in the constitution as it is unclear who has the powers to impose consumption taxes in Nigeria. The article will propose necessary constitutional amendment drawing from the lessons the experiences other federal systems like Australia, Canada, the United States of America, India and Ethiopia present.
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Gulac, Оlena, Volodymyr Vysotskyi, and Iuliia Iarmolenko. "PUBLIC ADMINISTRATION IN THE FIELD OF TAXATION OF THE AGRICULTURAL SECTOR OF UKRAINE." Social & Legal Studios 12, no. 2 (June 30, 2021): 64–71. http://dx.doi.org/10.32518/2617-4162-2021-2-64-71.
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The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden is indicated. It is noted that tax administration in the domestic agricultural sector of the economy is extremely important and requires the development of a system of effective regulators and optimization mechanisms by the state. At the same time, the direction of such state support should concern first of all small agricultural enterprises and the provision of an appropriate investment and innovation platform for the development of the domestic agricultural sector. It is concluded that the current public administration priorities in the field of taxation of the agricultural sector of Ukraine's economy should be the formed state position, aimed primarily at implementing: simplified, but at the same time, fair and transparent taxation procedure; taking into account the specifics and features of domestic agricultural business depending on the natural and territorial components; ensuring the need to update the active part of the material and technical base, taking into account the relevant tax regulation of agricultural production (development of a simplified tax mechanism).
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Kożuch, Piotr. "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji." Studia Prawa Publicznego, no. 2(14) (December 4, 2019): 121–45. http://dx.doi.org/10.14746/spp.2016.2.14.5.
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The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last fifty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model structures of tax administration organisations resulting from the enactment of the Act on Tax Administration of 10 July 2015 and require extensive discussion as they change the essential components of the procedure i.e. initiation of enforcement proceedings by creditors, exclusion of the Minister of Finance from the jurisdiction in the second instance in individual cases of enforcement procedure, the possibility of authorising local governments own organisational units to exercise the rights and obligations of the creditor and the enforcement authority, postponement of enforcement proceedings or enforcement actions, mandatory elements of an administrative enforcement title, the procedure adopted by an enforcement authority at the stage of examining the admissibility of an enforcement order, information rights of the enforcement authority, recognition of complaints regarding enforcement actions (general and connected with applying a specific enforcement measure) as well as the excessive length of proceedings and elimination of enforcement costs if creditors are tax offices or customs chambers.
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Kożuch, Piotr. "Najnowsze zmiany ustawy o postępowaniu egzekucyjnym w administracji." Studia Prawa Publicznego, no. 2(14) (September 24, 2018): 121–45. http://dx.doi.org/10.14746/stpp.2016.2.14.5.
Full textAbstract:
The Act on Administrative Enforcement Proceedings was adopted on 17 June 1966. The Act constitutes the basis of enforcement proceedings in administration and has been in force for the last fifty years. Despite many political and socio-economic changes during that period, the national legislature decided not to introduce any new legislation but simply modify the existing regulations. This study aims to describe and explain the amendments to the law on administrative proceedings which came into force on 1 January 2016. These amendments are connected with the solutions worked out in the model structures of tax administration organisations resulting from the enactment of the Act on Tax Administration of 10 July 2015 and require extensive discussion as they change the essential components of the procedure i.e. initiation of enforcement proceedings by creditors, exclusion of the Minister of Finance from the jurisdiction in the second instance in individual cases of enforcement procedure, the possibility of authorising local governments own organisational units to exercise the rights and obligations of the creditor and the enforcement authority, postponement of enforcement proceedings or enforcement actions, mandatory elements of an administrative enforcement title, the procedure adopted by an enforcement authority at the stage of examining the admissibility of an enforcement order, information rights of the enforcement authority, recognition of complaints regarding enforcement actions (general and connected with applying a specific enforcement measure) as well as the excessive length of proceedings and elimination of enforcement costs if creditors are tax offices or customs chambers.
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Lativa, Lativa, Rudi Sanjaya, Syarifah Ida Farida, Fikron Al Choir, and Didi Sunardi. "PELATIHAN PERHITUNGAN PAJAK PPH PASAL 21, PASAL 23, DAN PPH PASAL 4 AYAT 2 KEPADA KEPALA SEKOLAH, BENDAHARA, ADMINISTRASI SMP KOTA TANGERANG SELATAN GUGUS 02." DEDIKASI PKM 1, no. 1 (July 7, 2020): 80. http://dx.doi.org/10.32493/dedikasipkm.v1i1.6059.
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The purpose of the PKM activities is to maximize the performance of principal, treasurer, administration of SMP Kota Tangerang Selatan cluster 02. The focus is on school treasurer tasked with handling the use of BOS funds. BOS Treasurer has a tax obligation that is somewhat different than the government treasurer in general. Procedure of calculation of PPh article 21 on employee's salary is derived from calculating the entire gross income of a month which includes basic salary and allowances, then reduced by the existing deduction, then calculated net income a year. The PKM research object is the principal, treasurer, administration of SMP Kota Tangerang Selatan cluster 02. The problem is derived from the lack of knowledge and the school principal, treasurer related to the tax problems in the use of BOS funds (school operational Assistance). The training Program that will be provided by experts in the field of tax is expected to provide knowledge related to tax calculation of article 21, article 23, and PPh article 4 paragraph 2 to the principal, treasurer, SMP administration of Tangerang City South Cluster 02.Keywords: Training, tax calculation of article 21, article 23, and PPh article 4 paragraph 2
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González Aguirre, Jazmín, and Alberto Del Villar. "Effect of the Complexity of the Customs Tax System on the Tax Effort." Economies 10, no. 3 (February 23, 2022): 55. http://dx.doi.org/10.3390/economies10030055.
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This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration. For this purpose, the methodology used consists of modeling a stochastic production frontier whose estimation procedure is based on the maximum likelihood method for a data panel composed of six countries: Bolivia, Chile, Colombia, Ecuador, Peru, and Panama for the period from 2006 to 2017. The results of the study show that the countries whose tax system has a lower degree of complexity present a better level of revenue collected and tax effort as well as an improvement in the quality and dissemination of national statistical data. Furthermore, this paper provides evidence that the tax effort tends to decrease when the price of crude oil is on the rise.
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Sandu, Dorina. "Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration." Economic Insights – Trends and Challenges 2021, no. 3 (2021): 109–20. http://dx.doi.org/10.51865/eitc.2021.03.10.
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Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the debtor taxpayer, without the presence of the mediator as a third person, neutral and independent, comparing the institution of tax mediator in Romania with other EU countries presentation of the stages of mediation and its advantages in favor of both parties. The reality proves that there are numerous situations when fiscal administrative acts issued by the local taxes and fees service are the object of appeals before the issuing public authorities and the administrative-fiscal contentious courts. It complicates the activity of both local public authorities and courts, adds time consumption and financial costs, and fiscal mediation proves to be an optimal solution.
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Rapajić, Milan, Milivoje Lapčević, and Violeta Miladinović. "Tax control and inspection supervision in the Republic of Serbia: Characteristics of the legal framework and the need for coordination." Ekonomika 67, no. 4 (2021): 75–90. http://dx.doi.org/10.5937/ekonomika2104075r.
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Today, the success of entire tax system is viewed through the effectiveness of tax control. Tax control activities are performed by tax inspectors with special authorities, duties and responsibilities, and its purpose is to control whether taxpayers activities comply with tax laws and regulations. With the adoption of the Law on inspection supervision, the Republic of Serbia has implemented a crucial, comprehensive reform of inspection bodies and the process of inspection supervision which has been of great significance for public administration, economy and citizens. The provisions of this law are applied to tax procedures based on the principle of subsidiarity, while the activities of tax inspection are mostly based on the provisions of the Law on tax procedure and tax administration. In tax procedures, the issues which are not regulated by the general Law on inspection supervision, are the subject of another specific law-however, the direct application of the specific law cannot rule out or restrict the application of the law which governs the issues of inspection supervision and official control which are not regulated by the specific law. In this paper, the author discusses the similarities and differences between two laws and solutions for their harmonization underlining their advantages and weaknesses aimed at ensuring the maximum compliance with tax laws and reduction of tax evasion and shadow economy.
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Oliveira, Phelippe Toledo Pires de. "Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil." Intertax 50, Issue 3 (March 1, 2022): 218–30. http://dx.doi.org/10.54648/taxi2022021.
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Brazilian tax authorities have traditionally had an adversarial relationship with taxpayers. Recent initiatives, however, show a paradigm shift that may bring taxpayers and tax authorities together. The country has made increasing efforts to reduce tax-related compliance costs over the past years. Additionally, the Brazilian tax administration has gradually improved the services available to taxpayers and treated them as clients rather than just ‘taxpayers’. Moreover, taxpayers have participated in the rulemaking process, notably in respect of tax guidance. The recent implementation of tax settlement agreements may be considered as significantly altering traditional concepts as it broke long-established misconceptions. Other initiatives to further enhance their relationship may be underway, including improving tax rulings and the mutual agreement procedure (MAP), cooperative compliance programs, and arbitration in tax matters. Brazil, enhanced relationship, collaboration, tax settlement agreements, rulings, MAP, cooperative compliance, arbitration
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Balogun, Toju Francis. "An Assessment of Property Tax Administration in Edo State, Nigeria." Indonesian Journal of Geography 51, no. 1 (May 10, 2019): 69. http://dx.doi.org/10.22146/ijg.18843.
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ABSTRACTThe mode of administration of property tax determines its buoyancy. The study utilizes key informant method to examine the mode of operation of Edo State Land Use Charge. The study observes that property tax revenue mobilization in Benin Metropolis is ineffective due to unsystematic tax administration procedure employed by Land Use Charge Department. The study shows that inadequate personnel, public contempt, limited coverage of the tax base and shrouded valuation method are major problems of the Land Use Charge in Benin metropolis. It also reveals that the current property tax administration will not appreciably enhance the internally generated revenue except the mode of operation is reformed. To overcome these challenges it is recommended among others that the implementation of modern and transparent assessment methods for real estate utilizing remote sensing and GIS integrated with computer-assisted mass appraisal (CAMA) be incorporated through a public-involved debate on property tax reform. Modus administrasi pajak properti menentukan daya apung. Penelitian ini menggunakan metode informan kunci untuk memeriksa modus operasi dari Edo Negara Penggunaan Tanah Charge. Penelitian ini mengamati bahwa pajak properti mobilisasi pendapatan di Benin Metropolis tidak efektif karena prosedur administrasi perpajakan sistematis dipekerjakan oleh Penggunaan Tanah Mengisi Department. Studi ini menunjukkan bahwa personil yang tidak memadai, penghinaan publik, cakupan terbatas basis pajak dan metode penilaian diselimuti masalah utama dari Penggunaan Tanah Mengisi di Benin metropolis. Ia juga mengungkapkan bahwa administrasi pajak properti saat ini tidak akan lumayan meningkatkan pendapatan yang dihasilkan secara internal kecuali modus operasi direformasi. Untuk mengatasi tantangan ini dianjurkan antara lain bahwa pelaksanaan metode penilaian modern dan transparan untuk real estate memanfaatkan penginderaan jauh dan GIS terintegrasi dengan komputer-dibantu penilaian massa (CAMA) dimasukkan melalui debat publik-terlibat pada reformasi pajak properti.
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Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "Prospects for the application of unified tax payment in the digital economy." Vestnik Universiteta, no. 5 (July 1, 2022): 144–51. http://dx.doi.org/10.26425/1816-4277-2022-5-144-151.
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The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by physical persons during the period from 2019 to 2022 is presented. A critical analysis of the draft laws No. 46702-8 «On Amendments to Part One and Part Two of the Tax Code of the Russian Federation (in terms of improving the procedure for paying taxes) and No. 20281-8 «On conducting an experiment to establish a special tax regime «Automated simplified taxation system» is carried out. The paper highlights the main problems which companies may face if the institution of the «unified tax payment» is applied on a mandatory basis and identifies the possible ways to solve them. The authors’ recommendations and conclusions can be used in the development of conceptual provisions of tax policy.
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Dilla Zahirani, Armina, and Aryani Witasari. "Roles And Responsibilities Of Land Agreement Official Tax Administration BPHTB in The Sale And Purchase Transactions Over Land And Building In Semarang." Jurnal Akta 5, no. 2 (June 15, 2018): 497. http://dx.doi.org/10.30659/akta.v5i2.3222.
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On Article 91 paragraph 1 of Act No. 28 of 2009 on Local Taxes and Levies otherwise PPAT can only sign the agreement of transfer of rights to land and or building after the taxpayer to submit proof of payment of taxes, in the form of Tax Payment (SSP) of the Sellers and Slip Tax on Acquisition of Land and Building (SSB) of the Purchaser, The question that arises from this problem is: What is the Role and Responsibility of the Agreement Official Land in Tax Administration BPHTB Transaction Purchase land or buildings in the city, How Procedure of Tax Administration BPHTB of the transaction Purchase land or buildings in the city, Constraints and Fighting in BPHTB Tax Administration on Sale and Purchase Transactions land and or building in the city of Semarang. Juridical approach method using empiris.Data used are primary and secondary data. Methods of data collection using interviews and literature. Methods of data analysis using qualitative analysis.The location was selected the city, for the samples taken 2 PPAT, Regional Revenue Agency Semarang and 2 taxpayers. The sampling technique was conducted by purposive sampling. Tools data collection conducted by interviews and document study.Keywords: PPAT; Acquisition of Land and Building (BPHTB); Purchase.
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Štucere, Sandra, and Gunita Mazūre. "Development of Immovable Property Tax in Latvia." Proceedings of the Latvia University of Agriculture 28, no. 1 (February 6, 2013): 48–59. http://dx.doi.org/10.2478/v10236-012-0015-0.
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Abstract Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time. The research provides a discussion on the changes in tax formation, development, and administration in Latvia to understand better the essence of immovable property tax. The research aim was to analyse the development of immovable property tax and the course of reforms for the period of 1998-2012. The research also studies the expected changes in the application of immovable property tax from the year 2013. It is envisaged to transfer the rights to local governments to determine the immovable property tax rates in their administrative territories within the range of 0.2-3% from 2013. The research concludes that frequent reforms of immovable property tax have promoted the development of a new, stable, and predictable methodology for the future application of immovable property tax in Latvia. The analysis of revenues from immovable property tax for the period of 2006-2011 is based on the annually growing significance of immovable property tax. The research suggests that immovable property tax is the only tax the revenues of which have increased within the period of 2009-2011 and the largest revenues from immovable property tax are collected in Riga City municipality comprising 53% of the total revenues from immovable property tax collected in Latvia.
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Оleіnikova, LYUDMILA. "DIRECTIONS FOR IMPROVING EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF OPTIMIZATION." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (December 3, 2021): 37–40. http://dx.doi.org/10.31891/2307-5740-2021-300-6-6.
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The effectiveness of tax administration is investigated in countries such as the Netherlands, Sweden, Norway, Estonia, Switzerland, Germany, Denmark, New Zealand and the United States, Ukraine. The principles of efficiency of the tax system that are entrusted to it are characterized. In order to assess the effectiveness of the tax system in a particular economic model it is proposed to use indirect macroeconomic indicators, as well as important indicators of the efficacy of the tax system, namely internal characteristics, which are markers of the potential for the implementation of tax functions. An important indirect indicator of the effectiveness of the operations with the mobilization of payments and collection and the computerization of operations with the support, as well as the activity of the robot of the country, is also active in the entry into the Plan of the BEPS. Their implementation of the procedure for the development of the efficiency of tax administration by the gentry of changing the number of pardons when the declarations are folded, in a short hour at the last time the economy of the costs of the working hour and evil.
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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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Jędrejek, Grzegorz. "ZBYCIE RZECZY RUCHOMEJ OBCIĄŻONEJ ZASTAWEM SKARBOWYM (ZAGADNIENIA WYBRANE)." Zeszyty Prawnicze 10, no. 2 (December 23, 2016): 183. http://dx.doi.org/10.21697/zp.2010.10.2.08.
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Alienation of a Movable Asset Encumbered with Tax Lien Summary The article deals with selected problems referring to executive proceedings in administration in case of alienation of a movable asset encumbered with tax lien. A tax lien is a lien imposed in order to secure public imposts on movables assets or property rights. According to the author, legal proceedings are acceptable in order to conclude whether a purchaser of a movable asset encumbered with a tax lien should abolish enforcement of administrative decision. The basis for execution is not an executory entitlement in the analyzed administrative case, but an appropriate provision of statutory law, which is the article 848 of Civil Procedure Rules, used by way of analogy.
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Isaieva, N. K. "Tax legislation of Ukraine in martial law: problems and prospects." ACTUAL PROBLEMS OF THE LEGAL DEVELOPMENT IN THE CONDITIONS OF WAR AND THE POST-WAR RECONSTRUCTION OF THE STATE, no. 13 (October 1, 2022): 212–15. http://dx.doi.org/10.33663/2524-017x-2022-13-34.
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The article is devoted to the analysis of the current problems of development of tax legislation of Ukraine in martial law. In particular, the main task is to ensure the ability of economic entities to maintain their business, sources of income, economic ties, which will largely determine the level of filling the state budget in wartime. At the same time, the state must create conditions for taxpayers to be able to fulfill their tax obligations in difficult conditions. It is important to note that the proper fulfillment of the tax obligation depends on both the optimal amount of taxes and fees that meet the ability of taxpayers to fulfill their tax obligations and the necessary enshrinement in law appropriate to the objective conditions of tax administration. Necessary changes to the tax legislation in the conditions of hostilities and martial law should provide a flexible mechanism of tax benefits for the relevant categories of taxpayers, as well as a favorable procedure for tax administration and state control in general and tax control in particular. The list of taxpayers’ rights includes the right to enjoy tax benefits if there are grounds, in the manner prescribed by law. The article emphasizes that today this is one of the most important rights of taxpayers in the country because complex economic problems, especially exacerbated during the war, are combined with a low level of social protection, which cannot be increased in such conditions. At the same time, when enshrining in the legislation a flexible system of benefits for taxpayers, it is necessary to clearly justify them. The author also considers it appropriate to move to a progressive method of taxation while maintaining a flexible system of benefits for the most affected regions and the least protected categories of taxpayers and to legislate such a tax mechanism for martial law and reconstruction. Key words: tax legislation, tax obligations, tax benefits, administration of taxes
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Blaufus, Kay, Frank Hechtner, and Janine K. Jarzembski. "The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany." Public Finance Review 47, no. 5 (August 13, 2019): 925–66. http://dx.doi.org/10.1177/1091142119866147.
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Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and spend €106 to meet their income tax obligations. The average total burden is between €228 (lower bound estimate) and €321 (upper bound estimate). The aggregate cost burden ranges between 2.03 percent and 2.92 percent of the German income tax revenues of tax year 2015. Although these costs have decreased significantly over recent years (mainly for self-preparers without self-employment income), international comparisons illustrate that the German burden is still located in the upper middle. The five most important cost drivers that increase individual costs are the use of tax advice, the appeal procedure, income, return complexity, and education. We cannot confirm that e-filing reduces taxpayers’ compliance costs.
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Čičin-Šain, Nevia. "A New Approach of the Croatian Tax Administration towards Taxpayers based on Cooperation instead of Repression." Hrvatska i komparativna javna uprava 16, no. 4 (December 13, 2016): 847–66. http://dx.doi.org/10.31297/hkju.16.4.2.
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In this article the shift in the tax administration’s approach towards taxpayers, which is more based on co-operation than repression, is being analysed. This new approach, advocated by the Organization for Economic and Cooperation Development (OECD), is present in a growing number of countries and serves as an additional tool for ensuring timely tax collection. Croatia recently adopted legislation regarding co-operative compliance, which makes the topic a highly interesting one especially knowing that there is a lack a research concerning this topic in Croatia. By performing a comparative analysis with selected countries (the Netherlands, France and Slovenia), the following issues are discussed: the reasons for such a change in attitude, the way terminology is used by the leading organisations in the field, the way the change in attitude manifests through compliance programmes, what are the selection criteria for participating in the programmes, the main principles and objectives of the procedure, the way the procedure is structured, and the results of the co-operative compliance programmes. Finally, some concluding remarks are presented.
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Dixon, D., and C. Foster. "Social Security Constraints on Tax Reform." Environment and Planning C: Government and Policy 6, no. 1 (March 1988): 21–40. http://dx.doi.org/10.1068/c060021.
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The social security system imposes major constraints on tax reform, as was exemplified by the 1985 debate in Australia on tax reform. The constraints are not just those of a redistributive nature. There are important structural constraints as well, which means that separate reform of the two systems is not really feasible. In the paper the Australian system, the 1985 tax debate, and the nature of constraints on the reform process are all examined. The argument is, by a system of refundable tax credits, joint reform is possible without going down the path of full integration.
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Mahangila, Deogratius, and Wineaster Anderson. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives." SAGE Open 7, no. 4 (October 2017): 215824401773680. http://dx.doi.org/10.1177/2158244017736800.
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The shortage of literature regarding the tax administration burden, particularly in the hospitality and tourism sector in the context of least developed countries, still exists. This study, therefore, investigates the tax administration burden in the tourism sector in the Zanzibar Islands. It specifically examines the structure of tourism taxes and the fiscal regime, measures the uncertainty and complexity of tax laws, and assesses the role played by business associations in facilitating collective action to reform the business environment of the tourism sector in this Archipelago. The study involved a survey of stakeholders ( N = 135), including tourism investors, business associations, and relevant government agencies. The findings showed that uncertainty concerning the value added tax laws centered on calculation of the input tax, the input tax refund from mainland Tanzania, and the registration procedure. The confusion was also pronounced regarding the specific laws affecting tour operators, restaurants, and the hotel levy. Similarly, there is still uncertainty concerning the infrastructure tax and the imposition of a tax of US$1 per day per guest staying in a hotel. Moreover, uncertainty and complexity regarding the income tax laws is centered on calculating the income tax liability of businesses, investments, and employment. However, the role of business associations in reforming the business environment for tourism has been encouraging, as a good number of public–private dialogues and initiatives have been geared at negotiating the various forms of taxes and levies imposed on tourism and hospitality services in the Archipelago. The study concludes with managerial, policy, and research recommendations.
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Kiryanova, Nadezda Nikolaevna. "Taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure: problems of theory and practice." Налоги и налогообложение, no. 3 (March 2020): 34–43. http://dx.doi.org/10.7256/2454-065x.2020.3.32940.
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This article examines the problem of taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure. The author analyzes the problem of outlining the definition of income in tax law, considering the established law enforcement practice on the topic, as well theoretical approaches towards definition of this concept. The need is substantiated for legislative consolidation of the term of economic profit for the purpose of adherence to the principle of certainty of taxation of the incomes of private entities and formation of the universal law enforcement practice in settlement of tax disputes. In the course of this research, the author used a number of formal-logical methods: analysis, synthesis, induction and deduction. Based on the conducted study, it is suggested to form a position at the legislative level, according to which the expenses reimbursed by arbitration administrator in the of bankruptcy procedure are not defined as income according to the norms of tax legislation. The article describes the possibility for optimization of tax administration, related to computation and discharge of taxes by arbitration administrators as the subjects of professional activity.
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Riabchyn, Oleksiy, Nadiia Novytska, and Inna Khliebnikova. "Conceptual approaches to improving carbon dioxid taxation in Ukraine." Economy and forecasting 2021, no. 4 (December 30, 2021): 44–61. http://dx.doi.org/10.15407/econforecast2021.04.044.
Full textAbstract:
The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxation and highlights the need to find opportunities to simplify the process of tax administration on the basis of world best practices. The purpose of the article is to outline conceptual approaches to improving carbon taxation, which will allow Ukraine to simplify tax administration and together with the EU to effectively combat the effects of climate change in order to increase security and create new opportunities for Ukrainian business under the European Green Deal. The methodological basis of the study was the use of a set of general and special methods: generalizations and scientific abstraction, historical and logical, extrapolations, spatial and graphical and tabular methods of visualization. The application of the SWOT analysis method and the systematization of European practice revealed that the most acceptable for Ukraine is the use of tax on CO2 emissions in the form of an indirect tax on energy consumption. Coefficients of carbon content in fuel, calorific value of fuel and its oxidation factor were used to convert the emission base carbon tax into the fuel base carbon tax. The implementation of these proposals will help increase the efficiency of administration of such a tax, as it will: 1) reduce the number of taxpayers through the introduction of the institution of tax agents while increasing the amount of tax paid by one taxpayer; 2) simplify the procedure for calculating the tax base by taxpayers and employees of tax authorities; 3) increase the fiscal efficiency of the environmental tax on carbon dioxide emissions from stationary sources by 50% in the case of setting the CO2 price at UAH 10 per ton (5-fold when setting the CO2 price at UAH 30 per ton in accordance with the proposals of the bill No 5600) and to attract potential revenues from the transport sector in the amount of 0.06% of GDP. The use of practical proposals and recommendations obtained in the article will increase the effectiveness of Ukraine's tax policy by forming a set of measures which will reduce the energy dependence of the national economy, including through incentives for energy-saving and climate-neutral technologies, reduce the burden on the environment, and will help simplify the administration of environmental taxes while increasing their fiscal efficiency. Research materials can be used in the preparation of draft regulations and policy documents in the field of environmental and excise taxation, which is within the competence of the Ministry of Finance of Ukraine, as well as in the formation of proposals, reservations and recommendations to other regulations on improving environmental and excise taxation initiated both by the authorities of the executive power of Ukraine, and the Verkhovna Rada of Ukraine on improving environmental and excise taxation. The theoretical results are the development of a general theory of fiscal administration for environmental and excise taxation.
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Riabchyn, Oleksiy, Nadiia Novytska, and Inna Khliebnikova. "Conceptual approaches to improving carbon dioxid taxation in Ukraine." Ekonomìka ì prognozuvannâ 2021, no. 4 (December 20, 2021): 53–73. http://dx.doi.org/10.15407/eip2021.04.053.
Full textAbstract:
The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxation and highlights the need to find opportunities to simplify the process of tax administration on the basis of world best practices. The purpose of the article is to outline conceptual approaches to improving carbon taxation, which will allow Ukraine to simplify tax administration and together with the EU to effectively combat the effects of climate change in order to increase security and create new opportunities for Ukrainian business under the European Green Deal. The methodological basis of the study was the use of a set of general and special methods: generalizations and scientific abstraction, historical and logical, extrapolations, spatial and graphical and tabular methods of visualization. The application of the SWOT analysis method and the systematization of European practice revealed that the most acceptable for Ukraine is the use of tax on CO2 emissions in the form of an indirect tax on energy consumption. Coefficients of carbon content in fuel, calorific value of fuel and its oxidation factor were used to convert the emission base carbon tax into the fuel base carbon tax. The implementation of these proposals will help increase the efficiency of administration of such a tax, as it will: 1) reduce the number of taxpayers through the introduction of the institution of tax agents while increasing the amount of tax paid by one taxpayer; 2) simplify the procedure for calculating the tax base by taxpayers and employees of tax authorities; 3) increase the fiscal efficiency of the environmental tax on carbon dioxide emissions from stationary sources by 50% in the case of setting the CO2 price at UAH 10 per ton (5-fold when setting the CO2 price at UAH 30 per ton in accordance with the proposals of the bill No 5600) and to attract potential revenues from the transport sector in the amount of 0.06% of GDP. The use of practical proposals and recommendations obtained in the article will increase the effectiveness of Ukraine's tax policy by forming a set of measures which will reduce the energy dependence of the national economy, including through incentives for energy-saving and climate-neutral technologies, reduce the burden on the environment, and will help simplify the administration of environmental taxes while increasing their fiscal efficiency. Research materials can be used in the preparation of draft regulations and policy documents in the field of environmental and excise taxation, which is within the competence of the Ministry of Finance of Ukraine, as well as in the formation of proposals, reservations and recommendations to other regulations on improving environmental and excise taxation initiated both by the authorities of the executive power of Ukraine, and the Verkhovna Rada of Ukraine on improving environmental and excise taxation. The theoretical results are the development of a general theory of fiscal administration for environmental and excise taxation.
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PATYTSKA, Khrystyna. "LAND TAX IN THE SYSTEM OF PROPERTY TAXATION: SPECIFICS ADMINISTRATION IN UKRAINE AND EU COUNTRIES." WORLD OF FINANCE, no. 4(57) (2018): 86–98. http://dx.doi.org/10.35774/sf2018.04.086.
Full textAbstract:
Introduction. Problems of local budgeting in Ukraine, lack of financial resources of local authorities and instability of their revenue have been quite topical and still unsolved. Like most countries that emerged from the former Soviet Union, Ukraine has faced very substantial difficulties in maintaining economic growth while at the same time organizing an effective local government and fiscal structure and administration. An important aspect of this task has been to establish clearly defined property rights, including those in land, in order to facilitate market activities while also providing an appropriate fiscal base for local government. Purposes. The article is devoted to the problem of the formation of local authorities’ financial resources, local taxes and dues being their main source including land tax, to the process of formation of land taxation as well as to the definition of its role in the system of functioning of local authorities and state on the whole. The paper contains a comprehensive analysis of land taxation system, and shows its role and place in the state’s economic system. Proceeding from the analysis of the existing practice of land tax levying the author proves the necessity to reform land taxation, improve the mechanisms of levying land tax to insure full and timely income of land tax to local budgets. Results. Nature and structure of land taxation mechanism were proved and approaches concerning it construction in Ukraine were developed. Based on the realized analysis principal trends of collecting land tax in Ukraine were clarified, main factors which have the effect on forming of land taxation mechanism in our state were determined, problem aspects in land taxation which require improvement were emphasized. The mechanism of land tax application in foreign countries was investigated, main directions of land taxation processes optimization in Ukraine were proposed. It is proposed the improving the procedure for administering land tax in terms of conducting normative monetary valuation of land. Conclusions. It was proposed to improve the land tax in the area of its administration and the establishment of tax rates. The author has suggestions and proposals regarding legislation improvement in the sphere of legal regulation of land valuation in Ukraine.