Relevant bibliographies by topics / Tax administrations

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax administrations'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Tax administrations.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Tax administrations"

1

PÎRVU, Daniela, Amalia DUŢU, and Carmen Mihaela MOGOIU. ""CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES"." Transylvanian Review of Administrative Sciences 63 E (June 30, 2021): 110–27. http://dx.doi.org/10.24193/tras.63e.6.

Full text
Abstract:
"The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level."
APA, Harvard, Vancouver, ISO, and other styles
2

Cotton, Margaret, and Gregory Dark. "Use of Technology in Tax Administrations 2: Core Information Technology Systems in Tax Administrations." Technical Notes and Manuals 17, no. 02 (2017): 1. http://dx.doi.org/10.5089/9781475581126.005.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Björklund Larsen, Lotta, and Benedicte Brøgger. "Tax Compliance Dancing." Journal of Legal Anthropology 5, no. 1 (July 1, 2021): 85–109. http://dx.doi.org/10.3167/jla.2021.050104.

Full text
Abstract:
Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and no two national tax systems are the same. Hence, compliance strategies differ and so do outcomes. Complying with tax laws, beyond the fiscal aim of contributing revenue to a state, is multifaceted in a globalized world. Tax administrations struggle to control large multinational enterprises’ (MNEs) tax planning, avoidance and general evasion, whereas MNEs grapple with the problem of having to comply with widely divergent national tax systems. As a response, tax administrations, through membership organisations such as the OECD, invent forms of collaboration between tax administrations and MNEs—all with the goal of increasing tax compliance. One way they do this is through the co-operative compliance model. Here, we compare two compliance projects, based on this model, in Norway and Sweden to shed more light on what tax compliance is in practice. We elaborate on Valerie Braithwaite’s seminal concept of tax compliance as a ‘dance’ between tax administrations and taxpayers. In so doing we underline the significance of paying attention to conceptions of time and space as critical elements of creating compliance in practice between tax administrations and MNEs.
APA, Harvard, Vancouver, ISO, and other styles
4

Nemec, Juraj, and Emil Burak. "Comparative analysis of the on job training for tax officials in V4 countries." Teaching Public Administration 37, no. 1 (May 3, 2018): 3–11. http://dx.doi.org/10.1177/0144739418770488.

Full text
Abstract:
The goal of this paper is to provide a comparative account of tax administration training systems in V4 countries. We also compare their structure to basic training principles, such as those set out by the Intra-European Organisation of Tax Administrations. Because of limited data availability we concentrated on basic characteristics, not on performance indicators. The goal is not only a simple comparative analysis, but also to search for any obvious lapses in good international practice, to try to assess to what extent the organisation of training may account for the relatively poor tax administration system results. The data show clearly that, in the V4 region, the content of the tax administration training system aims to follow good international practice, specified by the Intra-European Organisation of Tax Administrations. The training systems are similar and offer almost fully compulsory vocational training, and good possibilities for specialised training. All four countries have specialist institutions for tax administration training. The most visible gap is the very limited link between tax administration training and university level training in the Czech Republic and Slovakia.
APA, Harvard, Vancouver, ISO, and other styles
5

Krieger, Tina. "Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration." SCENTIA International Economic Review 1, no. 1 (April 27, 2021): 95–110. http://dx.doi.org/10.52514/sier.v1i1.5.

Full text
Abstract:
Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.
APA, Harvard, Vancouver, ISO, and other styles
6

Sekushin, Aleksei Yur'evich. "Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia." Налоги и налогообложение, no. 3 (March 2021): 26–38. http://dx.doi.org/10.7256/2454-065x.2021.3.35625.

Full text
Abstract:
The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.
APA, Harvard, Vancouver, ISO, and other styles
7

Ripol-Saragosi, Lyudmila, and Ekaterina Gomeleva. "Application of digital tools to enhance tax administration processes." SHS Web of Conferences 106 (2021): 01024. http://dx.doi.org/10.1051/shsconf/202110601024.

Full text
Abstract:
The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administrations on the transfer of necessary data, and others. The main platforms and automated systems used in the practice of tax administration are characterized. Examples of use and statistics of the positive dynamics of tax collection after the introduction of digital resources are given. The ways of overcoming the existing problems, the solution of which will increase the efficiency of tax administration, thereby reduce arrears, increase the collection of tax payments and, as a consequence, increase the revenue side of the state budget.
APA, Harvard, Vancouver, ISO, and other styles
8

Gajewski, Dominik J., and Kamil Jonski. "Country Note: Procedures of the Polish Tax Authorities and the VAT Gap: Evidence from Administrative Court Files." Intertax 48, Issue 11 (October 1, 2020): 1012–19. http://dx.doi.org/10.54648/taxi2020102.

Full text
Abstract:
The issues of tax compliance and efficiency of tax administrations have gained widespread attention among scholars and policymakers in the aftermath of the global financial crisis. One of the prominent examples of tax compliance crises in Europe was the Polish VAT gap that was widening over the 2011–2014 period. Although post-crisis recessions in various countries can explain a lot of cross-country variation in tax compliance, the experience of Poland seems unique. Despite uninterrupted economic growth, the size of Poland’s VAT gap approached the Greek levels. In other words, the Polish VAT-compliance crisis could not be downplayed as a simple consequence of the downturn; instead, performance of the tax administration seems to be the key factor. Unfortunately, secrecy surrounding tax administrations’ activities substantially limits the scope of scientific inquiry into their effectiveness. To overcome this problem, this article introduces a new source of information about their activities – a fulltext database of administrative court verdicts (concerning challenged decisions of the tax administration). A collected sample of 68.2 thousand VAT-related judgments provided an ‘opportunity sample’ containing information on the procedures of tax authorities, in particular the time elapsed from the underlying economic activity to the issuance of the challenged decision. Results indicate that such a lag averages almost five years. Given the evidence presented in this article, the incentive structure faced by the Polish tax authorities requires further rigorous scrutiny and – perhaps – a reform. VAT gap, tax compliance, tax enforcement, public governance, Polish tax system.
APA, Harvard, Vancouver, ISO, and other styles
9

Kačaljak, Matej. "Paying Taxes in the Digital Age." Bratislava Law Review 4, no. 2 (December 31, 2020): 21–30. http://dx.doi.org/10.46282/blr.2020.4.2.209.

Full text
Abstract:
The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
APA, Harvard, Vancouver, ISO, and other styles
10

Stiastny, Marion, Sebastian Beer, Katharina Daxkobler, Matthias Kasper, Ina Kerschner, Eduard Müller, Elisabeth Pamperl, et al. "‘Tax Governance: The Future Role of Tax Administrations in a Networking Society’." Intertax 41, Issue 4 (April 1, 2013): 264–71. http://dx.doi.org/10.54648/taxi2013023.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Tax administrations"

1

Manaf, Nor Aziah Abdul. "Land tax administrations and compliance attitudes in Malaysia." Thesis, University of Nottingham, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405106.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.

Full text
Abstract:
This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario.
En el presente documento se trata de poner de manifiesto como las Administraciones tributarias, en un contexto de globalización económica e internacionalización de las empresas, necesitan mejorar e incrementar el intercambio de información entre ellas, si quieren llegar a controlar de manera eficaz y eficiente la aplicación de los sistemas impositivos nacionales. Ahora bien, frente a la estrategia de maximización del beneficio a nivel global de los agentes económicos privados, uno de cuyos instrumentos es la planificación fiscal internacional, las Administraciones tributarias deben colaborar entre sí, y el intercambio de información es, en las condiciones actuales, el medio más adecuado para dicha colaboración. Es en este contexto donde se puede plantear la existencia de derechos de los contribuyentes que sean afectados por ese intercambio, derechos que están reconocidos a nivel de las operaciones internas, pero que no lo están cuando nos referimos al ámbito internacional.
APA, Harvard, Vancouver, ISO, and other styles
3

Mahmood, Marhaini. "Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority." Thesis, University of Warwick, 2012. http://wrap.warwick.ac.uk/57049/.

Full text
Abstract:
The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively. Tax administrations are faced with challenges to ensure voluntary compliance with the tax law. Compliance risk that is generally faced by tax administrations in relation to the implementation of the Self-Assessment System (SAS) is further explored. A well-designed risk management strategy enables tax administrations to manage risks efficiently whilst reducing administrative costs in the process. The empirical evidence indicates that, in developing countries, the level of compliance is generally low and the administrative capability of tax agencies is relatively poor. In an effort to increase tax compliance, tax administrations in developing countries tend to adopt a traditional approach to their duties by implementing a command-and-control mechanism. The majority of tax compliance research has been written from the perspective of taxpayers. This study, in contrast, investigates the perspective of a tax administration in a developing country; hence the Malaysian Tax Administration, also known as the Inland Revenue Board of Malaysia (IRBM) has been selected as a case study. Compliance risk management by the IRBM is addressed in order to understand the agency’s activities that are designed to encourage voluntary compliance and manage compliance risk. This qualitative research uses responsive regulation theory as a concept to underpin this investigation. This study also develops a conceptual framework which combines three major themes: tax compliance, risk management and responsive regulation. Responsive regulation in the tax administrations of developing countries is considered a new concept, thus warranting further study. Responsive regulation encourages a soft approach to handling non-compliant taxpayers, resorting to a hard approach only if taxpayers refuse to comply. Empirical data was collected through face-to-face interviews with senior officials of the IRBM and tax practitioners in Malaysia to elicit the interviewees’ perceptions of risk and IRBM risk management practices. To enrich data collection, secondary data was collected from a range of published and unpublished printed materials from the IRBM. Findings from this study suggest that IRBM risk management strategies conform to responsive regulation theory. Various education programmes are conducted by the IRBM to assist and encourage voluntary compliance. The study reveals that Malaysian taxpayers’ compliance behaviour is influenced by tax knowledge, culture and their perceptions of the government administering the revenue. Knowledge gained from this study would provide insights for tax administrations in other developing countries of IRBM risk management practices in fostering voluntary compliance and self-regulation.
APA, Harvard, Vancouver, ISO, and other styles
4

Wickerson, John, and n/a. "Managing the risks to the revenue : a new model for evaluating taxpayer audit programs." University of Canberra. Law, 1995. http://erl.canberra.edu.au./public/adt-AUC20061113.085145.

Full text
Abstract:
Traditionally, tax administrations have used taxpayer audit program resources principally to deter deliberate noncompliance, 'encourage' due care in the exercise of tax obligations, and recoup otherwise forgone Revenue. Usually, a corresponding perspective has been adopted by those policy analysts concerned with identifying and modelling the 'optimal' design characteristics of taxpayer audit programs. But, in the process, they have presumed that tax administrations make no efforts to learn from the results of taxpayer audits. Equally, most policy analysts have presumed that taxpayer audit programs can play no part in tax administrations' efforts to improve the underlying willingness and ability of taxpayers to comply with their tax obligations. One important adverse consequence of these presumptions has been that the taxpayer compliance behavior literature has paid very little attention to the major policy issue of how tax administrations should go about allocating their taxpayer audit program resources so as to best manage what the candidate has termed the risks to the Revenue. These risks are defined to be those which stem from the lack of information available to tax administrations about both deliberate and inadvertent noncompliance by taxpayers. In the empirical part of the taxpayer compliance behavior literature it is now well-appreciated that both the nature and the degree of taxpayer noncompliance can vary considerably across different categories (populations) of taxpayers. Thus the 'risks to the Revenue' can likewise vary considerably across taxpayer populations. In turn, different taxpayer populations may well require different program 'treatments'. Accordingly, it is now being recognised in the empirical literature that much more attention needs to be paid to the types of information tax administrations require about taxpayer noncompliance so as to better perform their central role. It is already widely agreed by policy analysts that a tax administration's central role is a broad one, and that it entails ensuring, as far as is practicable and socially desirable, all taxpayers pay the correct amounts of tax - preferably voluntarily. However, a tax administration's performance in this regard has to be assessed largely on the results obtained from taxpayer audit programs. There is therefore a need for a new conceptualisation (model) of what might constitute an 'optimal' taxpayer audit program, and which better captures both the various aspects of taxpayer noncompliance and the information requirements of tax administrations. The need for such a model has now become an urgent one. This is especially because a number of tax administrations, including the Australian Taxation Office, are no longer seeking to use taxpayer audit program resources principally in the traditional deterrence, 'encouragement' and Revenue-recovery mode. Instead, these resources are increasingly being used to help identify those taxpayer populations, as distinct from individual noncompliant taxpayers, which represent the greatest 'risks to the Revenue'. In turn, the results from taxpayer audits conducted in the 'high risk' populations are being used to help the tax administration determine the most appropriate strategies for improving future compliance in these populations. It will be argued in this thesis that the capture of these important strategic characteristics of modern taxpayer audit programs cannot be achieved by augmenting the existing deterrence-based models. A complementary model, more suitable for wider policy analysis, is therefore developed which can readily encompass these characteristics. This model is based on the construct of a budget-constrained tax administration seeking to manage the risks to the Revenue in (what is described in the organizational literature as) a Learning Organization environment, and where market segmentation techniques are drawn on when making inter-population resource allocation decisions. The policy value of this model is then demonstrated by applying it to both quantitative and qualitative data compiled by the candidate for the Business Audit Program of the Australian Taxation Office. In the process, a number of separate, substantive contributions are made to the program monitoring, program evaluation and taxpayer compliance behavior literatures. Collectively, these contributions provide support for the central argument of this thesis that both taxpayer compliance behavior researchers and policy analysts now need to pay much more attention to the information-gathering and strategic resource allocation challenges confronting tax administrations. The policy issues arising here, it will be argued, go to the heart of what constitutes successful and accountable tax administration, and (in turn) a 'high integrity' tax regime which is both efficient and equitable.
APA, Harvard, Vancouver, ISO, and other styles
5

Salvadori, Luca. "Essays on Tax Administration." Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/297708.

Full text
Abstract:
Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for investigation. Indeed the regional governments of fifteen of the seventeen “common” regime autonomous communities have had the power to administer several wealth taxes since the mid-eighties and subsequent reforms, in 1997 and 2002, have conferred on them the normative power to make changes to certain statutory tax parameters (see Esteller, 2008, for further details on these reforms). The other two regions, the so-called “foral” autonomous communities (the Basque Country and Navarre), for historical reasons, administer almost all the taxes falling due within their territory – including VAT, personal income tax and corporate income tax – and they have the normative power to regulate most of them . This setting provides me with the opportunity to explore different types of externalities that might impact tax administration policies. In Chapter 2 the presence of horizontal competition in tax enforcement is examined in the context of the common regime autonomous communities. Chapter 3 presents an analysis of the potential room for cooperation derived from misreported tax returns in this federal context. Chapter 4 estimates the externality effect on tax enforcement caused by the costs of terrorism in the foral autonomous communities. The three central chapters of this thesis represent something of a novelty in the literature as they are the first empirical studies on externalities in tax administration policies. The whole research line shows that in a federal framework these policies are employed by tax authorities as strategic instruments, demonstrating that decentralizing tax administration gives regional governments additional degrees of tax autonomy. In particular, Chapters 2 and 4 show that tax enforcement policies can be used by tax authorities in order to counter the loss of revenues due to the potential mobility of tax bases. In both studies, tax administrations are found to lower the tax burden by cutting the tax audit rate in order to retain mobile tax bases, where the taxpayers’ incentive to move is based solely on classic horizontal tax competition or, alternatively, on an external shock such as terrorism. In the context of horizontal tax competition presented in Chapter 2, the mutual strategic reaction of tax authorities generates inefficiency in the setting of enforcement policies. Although this problem is partially reduced by the subsequent decentralization of normative power, the further inefficiencies that arise open the door for future research in this field so as to identify means, other than harmonization, that might circumvent this issue. Chapter 4 allows us to conclude that part of the shock due to terrorism is internalized by the tax administration and, thus, further research is needed in order to disentangle the actual impact of terrorism in terms of economic costs for the region. Chapter 3 shows that potential cooperation in tax management is possible when tax administration is decentralized at a sub-central level although it is partially undermined by short-sighted incentives caused by administrative, transaction and financial costs.
APA, Harvard, Vancouver, ISO, and other styles
6

Hall, Charles William. "Tax administration : a comparison between income tax act and the tax administration act : assessments, objections, penalties and interest." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/43345.

Full text
Abstract:
Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy. The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments. The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty. Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs.
Dissertation (MA)--University of Pretoria, 2013.
lk2014
Taxation
MA
Unrestricted
APA, Harvard, Vancouver, ISO, and other styles
7

Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.

Full text
Abstract:
Doctor Legum - LLD
Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpayers' rights. A clear link is shown between taxation, human rights and the South African government's responsibilities to attain its transformation targets. To facilitate this process, the Constitution creates a legal framework for the imposition of tax and for the equitable distribution of tax revenue among the three spheres of government. For historical, political and other reasons, South Africans generally, as happens elsewhere in the world, lack a strong culture of voluntary tax compliance. Wilful non-payment of tax is antithetical to the values of democracy, ubuntu and the rule of law. Tax non-compliance minimises revenue collected from taxation. This, in turn, hinders the attainment of transformation in all its facets. A pressing need exists for laws that, on the one hand, promote tax morality and, on the other, strengthen the South African Revenue Service (SARS) so that it can effectively administer SA's national tax system (or grid). To this end, the Tax Administration Act 28 of 2011 (TAA) is pivotal. It regulates tax administration, a part of public administration. Under the Constitution, SARS is obliged to execute its functions in a manner respectful of taxpayers' rights and that upholds the Constitution’s values and democratic principles. Consequently, the TAA must strike a fair balance between, on the one hand, protecting taxpayers' rights and, on the other, arming SARS with adequate powers with which it can effectively combat the mischief of tax non-compliance. This dissertation shows that, when viewed through the prism of s 36 of the Bill of Rights (BOR), the powers conferred on SARS by ss 45(1), (2), 63(1) and (4) of the TAA to conduct warrantless inspections and searches, as the case may be, limit taxpayers' rights to, inter alia, privacy. It concludes that, whilst ss 63(1) and (4) ought to pass muster, ss 45(1) and (2) are susceptible to a declaration of invalidity under s 172(1) of the Constitution.
APA, Harvard, Vancouver, ISO, and other styles
8

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
9

Shah, Haider. "Accountability for performance : the case of a tax administration." Thesis, University of Warwick, 2006. http://wrap.warwick.ac.uk/4077/.

Full text
Abstract:
Improving public sector managers' accountability with performance measurement is one of the dominant themes of the New Public Management (NPM) literature. With a case study of HM Customs & Excise (HMCE), this PhD research analyses NPM-inspired accounting changes using evidence from interviews with HMCE personnel, official publications and parliamentary reports. There are four important research findings. First, unlike other service delivery organisations, two sets of competing accountability relationships exist in a tax administration, which are operationalised by two performance measurement regimes. This necessitates adaptation of leading private sector performance measurement models to accommodate the duality. Second, HMCE used accounting as a change vehicle in an attempt to shift emphasis from a traditional, compliance-driven accountability relationship to a customer-focus driven one. Third, the compliance-driven relationship remained the dominant relationship in practice despite implementation of the first round of customer-focused accounting changes. Fourth, a second round of accounting changes, i.e. a tax gap reduction approach, attempts to harmonise the two competing performance measurements. This arguably represents a notion of shared accountability of taxpayers and tax administration for 'tax gap' reduction. From an institutional theory perspective, however, adoption of the tax gap approach represents an exercise to (re)gain legitimacy in the eyes of Government. The PhD evidence, therefore, suggests that success of accounting changes is context specific. Moreover, based on a notion of reciprocity of accountabilities in the public sector, the PhD research also develops a theoretical framework. This is a significant contribution as existence of multiple accountabilities is recognised in the literature but using accounting changes to shift emphasis from one accountability form to another is not well addressed. In addition to these theoretical contributions, this PhD research is a first field study of PMS of a tax administration, and therefore, also improves our understanding of managerial issues of a neglected, but important, research site.
APA, Harvard, Vancouver, ISO, and other styles
10

Gordon, James Peter Fraser. "The economic theory of tax administration and taxpayer compliance." Thesis, London School of Economics and Political Science (University of London), 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261291.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Tax administrations"

1

Due, John Fitzgerald. Organization and personnel of state sales tax administrations. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Organisation for economic co-operation and development. Transfer pricing guidelines for multinational enterprises and tax administrations. Paris, France: OECD, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Feenberg, Daniel. A note on revenue forecasting during the Dukakis administrations. Cambridge, MA: National Bureau of Economic Research, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Organisation for economic co-operation and development. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales: 22 Juillet 2010. Paris: OECD Publishing, 2010.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Valschaerts, Marie-Christine. Les pouvoirs d'investigation des administrations fiscales, spécialement dans leur rapport avec le respect de la vie privée de l'individu. Bruxelles: Etablissements Emile Bruylant, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Abate, Misrak Tesfaye. Ethiopian tax administration. [Addis Ababa: s.n.], 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

United States. Congress. House. Committee on Ways and Means. Administrations enterprise zone proposal and H.R. 6, the Enterprise Zone Improvements Act of 1989: Hearings before the Committee on Ways and Means, House of Representatives, One Hundred First Congress, first session ... October 17 and 18, 1989. Washington: U.S. G.P.O., 1990.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Sharma, Radhey Shyam. Administration of sales tax. New Delhi: Atlantic Publishers & Distributors, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Tax administrations"

1

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

"Participating tax administrations." In Tax Administration. OECD, 2021. http://dx.doi.org/10.1787/be2e3f6c-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

"Participating tax administrations." In Tax Administration 2017, 201–2. OECD, 2017. http://dx.doi.org/10.1787/tax_admin-2017-22-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

"Performance of tax administrations." In Tax Administration 2017, 75–118. OECD, 2017. http://dx.doi.org/10.1787/tax_admin-2017-11-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

"Institutional arrangements of tax administrations." In Tax Administration 2017, 39–52. OECD, 2017. http://dx.doi.org/10.1787/tax_admin-2017-8-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

"Using big data in tax administrations." In Technologies for Better Tax Administration, 47–73. OECD, 2016. http://dx.doi.org/10.1787/9789264256439-6-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

"Introduction to analytics use in tax administrations." In Advanced Analytics for Better Tax Administration, 15–18. OECD, 2016. http://dx.doi.org/10.1787/9789264256453-4-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

"Strategy and vision for leveraging new technologies in tax administrations." In Technologies for Better Tax Administration, 23–46. OECD, 2016. http://dx.doi.org/10.1787/9789264256439-5-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

"Use of portal solutions and natural systems in tax administrations." In Technologies for Better Tax Administration, 75–99. OECD, 2016. http://dx.doi.org/10.1787/9789264256439-7-en.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Tax administrations"

1

Jose Ordonez, P., and Maria Hallo. "Data Mining Techniques Applied in Tax Administrations: A Literature Review." In 2019 Sixth International Conference on eDemocracy & eGovernment (ICEDEG). IEEE, 2019. http://dx.doi.org/10.1109/icedeg.2019.8734342.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Nascimento, Lara, Paulo Da Silva, and Clovis Peres. "Blockchain’s potential and opportunities for tax administrations: a systematic review." In 2021 Third International Conference on Blockchain Computing and Applications (BCCA). IEEE, 2021. http://dx.doi.org/10.1109/bcca53669.2021.9657036.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Jurušs, Māris, Baiba Šmite-Roķe, Daiga Zēna-Zēmane, Montaa Celmiņ, and Egita Pole. "Possible options for ensuring of tax compliance." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.514.

Full text
Abstract:
Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash. The aim of this research is to evaluate feasible options to ensure tax compliance. Solutions could be considered in two directions. In short-term it should be considered how to reduce already incurred debts. In the long-term, the segmentation of taxpayers and preventive measures for each segment could be used.
APA, Harvard, Vancouver, ISO, and other styles
4

Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

Full text
Abstract:
The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.
APA, Harvard, Vancouver, ISO, and other styles
5

Blankenberg, Mike. "EXTERNAL CHURCH FINANCING BY FUNDING." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.287.

Full text
Abstract:
The present paper provides an overview of the situation of church bodies when dealing with subsidies. The starting position and topicality of this topic has been the subject of intense debate in the media and in the political sphere, also for church sector for some time. A look at the figures shows that numerous funding programmes from EU, federal and/or state programmes could well be eligible for church bodies, but that the funds provided are rarely or never called up. The problems lie in the complexity of the funding programmes and the respective guidelines and extend right into the organisational structures of the spartan church administration. A glance at the federal government’s funding database shows the importance of the topic. Tight budgets due to declining church tax revenues, lack of personnel capacities, demographic conditions are inhibiting factors in funding management on the part of church administrations.
APA, Harvard, Vancouver, ISO, and other styles
6

Iliev, Plamen. "E-COMMERCE AND CHALLENGES TO CONTROL." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

Full text
Abstract:
The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the tax practice, there are already a large number of merchants who have been severely sanctioned for failing to comply with legal requirements for online business. With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU there are specific provisions in the European VAT Directive creating obligations to register and charge VAT in the country of consumption. Member States tax administrations are also looking for new and more effective digital business control methods to reduce non-taxation and to increase tax collection. That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced exchange of information and control in real time, such as the new requirements of the H-18 Regulations for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System. The topic presented on the need and application of electronic controls and audits has been particularly relevant in recent years globally. It is linked to the rapid pace of e-commerce development and the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed that the organization and implementation of electronic control / audit is even delayed.
APA, Harvard, Vancouver, ISO, and other styles
7

Basnukaev, Musa Shamsudinovich, Alexandra Alexandrovna Mambetova, and Deshy Shamsudinovna Musostova. "Tax Administration For Ensuring Tax Revenues." In International Conference on Social and Cultural Transformations in the Context of Modern Globalism. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.11.30.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

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

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Tax administrations"

1

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
2

Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.003.

Full text
Abstract:
New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technology, taxpayers often tend to adopt various measures to minimise tax payments. Within tax administrations there are challenges to accessibility and use of quality data. Mistakes can be made when launching digitisation, and there are regulatory and political barriers for effective use of digital technology. Given this context, this paper summarises key questions that are relevant for research and policy development to make more effective use of digital technology in tax administration in Africa and LICs.
APA, Harvard, Vancouver, ISO, and other styles
3

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

Full text
Abstract:
This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
APA, Harvard, Vancouver, ISO, and other styles
4

Cantens, Thomas, and Gaël Raballand. Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. Institute of Development Studies (IDS), May 2021. http://dx.doi.org/10.19088/ictd.2021.009.

Full text
Abstract:
In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was reflected in the 2015 Addis Tax Initiative (ATI), which advocated ‘to double assistance to developing countries in order to strengthen their tax systems and administrations’ by the year 2020 (IMF 2017: 6). Increasing domestic resource mobilisation is even more salient for state-building in fragile states, in terms of providing costly services to citizens, including security, across national territory. There is a rich literature (Acemoglu and Robinson 2012; Besley and Persson 2009) arguing that robust and inclusive fiscal institutions are essential for state-building and economic growth. This is not the situation in fragile states.
APA, Harvard, Vancouver, ISO, and other styles
5

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Okunogbe, Oyebola, and Fabrizio Santoro. The Promise and Limitations of Information Technology for Tax Mobilisation. Institute of Development Studies (IDS), January 2022. http://dx.doi.org/10.19088/ictd.2022.001.

Full text
Abstract:
Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilisation. This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Tax administrations' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography