Dissertations / Theses: 'Tax administrations'

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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.

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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.

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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.

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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/.

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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.

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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.

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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.

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

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

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

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

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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.

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Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.

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This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive.
However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion.
Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.

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

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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.

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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.

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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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

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Pierpoint, Stephen John. "The administration of the land tax in England, 1643-1733." Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/270078.

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Despite England’s growing international trading wealth, an expanding secondary sector, and more productive agriculture the mid-seventeenth century state with its outdated tax system was politically and militarily weak. Civil war and its aftermath created the urgent and protracted supply need which instigated the creation and honing of radically new effective tax forms and processes which proved indispensable during the Restoration and beyond. Drawing on Kent, London and Bristol case studies this thesis explores how the land tax became a mainstay of an increasingly powerful early modern English state by considering its administration, processes and tax mechanics from its 1643 inception to the excise crisis. Economic development offered fiscal opportunity and whilst the excise exploited product supply chains, the land tax targeted rent and income generated from agricultural, commercial and domestic real estate. Occupiers and landlords shared immediate fiscal burdens. Land taxes exploited cashflows around financial and seasonal production cycles, particularly in the more commercialised South and East, where fresh attempts were made to value and tax land. Effective local governors had for decades bolstered their own authority by delivering national initiatives and now worked in partnership with legislators to nurture the new tax and create resilience. The state’s bargain was that parliament would determine deadlines and fixed tax amounts from each locale, but local governors had immediate process ownership to determine its detailed application. Continued fiscal success required fresh waves of innovation, adaption and involvement including: empowerment, delegation, the deployment of more experienced officials, simplification, and improved stakeholder oversight. As post-Revolutionary conflict drove fiscal burdens higher, land taxes became a permanent fiscal implement of the state, despite regular outbreaks of political angst at the tax’s power. The resulting coordinated collective commitment of tens of thousands of officials, across county, city and country, was the great fiscal achievement of the age; a picture long obscured by institutionalised state narratives.

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Cassim, Fayyad. "Jeopardy assessments under the Tax Administration Act 28 of 2011." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45974.

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The Tax Administration Act 28 of 2011 (hereinafter referred to as the “TAA”) has changed the law governing assessments. The introduction of jeopardy assessments in South African tax law is a new concept. The term estimated assessment previously used in tax Acts, is replaced by the concept of an original, reduced, additional or jeopardy assessment based on an estimation. If the audit process establishes that the original assessment was not correctly issued, SARS can issue an additional assessment. SARS has the right to issue an additional assessment despite the fact that the original assessment became final and conclusive. The TAA provides for simplified grounds on which additional assessments may be issued to achieve alignment across taxes. A new simplified concept prejudice to SARS or the fiscus will be used as a basis for the issue of additional assessments. Jeopardy assessments (as provided for in section 94 of the Tax Administration Act 28 of 2011), also known as a ‘protective assessment’, are introduced which may be issued in advance of the date on which the return is normally due in order to secure the early collection of tax that would otherwise be in jeopardy or where there is some danger of tax being lost by delay. SARS bears the onus and a taxpayer has the right to take the matter on review to the High Court. The Supreme Court of Appeal has held that it is well established that, in review proceedings, only under certain exceptions will a court substitute its own decision for that of an official to whom the decision has been entrusted, the exceptions being where the proper decision is a foregone conclusion or where the decision-maker has disabled himself from making a proper decision. The impression is thus gained that the purpose of a jeopardy assessment under South African law is to shorten the period within which tax is payable and not to do to away with the requirement to give notice of an assessment. A termination assessment (IRC 6851) applies to the current tax year, or the immediately preceding tax year if the due date for the return has not passed. If jeopardy is determined, the taxpayer’s tax year is terminated and treated as a complete tax year for assessment purposes. Termination assessments are made for income taxes only. A jeopardy assessment applies to a closed tax year, where the due date for filing a return has expired. For income, estate, gift, and certain excise taxes, assessment is made pursuant to IRC 6861. For other kinds of taxes (employment and other excise taxes), assessment is made pursuant to IRC 6862.
Mini Dissertation (LLM)--University of Pretoria, 2014.
tm2015
Mercantile Law
LLM
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Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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

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Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.

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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.

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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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Nguyen, Thi Thuy Trang. "Essays on public sector management: An international study on tax administration." Doctoral thesis, Universitat Autònoma de Barcelona, 2020. http://hdl.handle.net/10803/671381.

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Aquesta dissertació s’ha abordat i emmarcat per tenir en compte la perspectiva del rendiment de l’administració pública i presenta els resultats de les meves investigacions sobre qüestions relacionades amb l’AT des de diferents dimensions, en diversos països i durant molts anys. Cobreix tres capítols corresponents a tres articles empírics. El primer capítol tracta de mesurar el rendiment de l’AT a 44 països (32 països de l’OCDE i 12 països que no pertanyen a l’OCDE), tot considerant la presència de variables contextuals. Utilitzant els estimadors de frontera desenvolupats i avançats recentment, com ara l’enfocament StoNED semi-no paramètric (embolcall de dades no paramètric estocàstic) de Johnson i Kuosmanen (2011, 2012) i l’enfocament d’ordre condicional m (Daraio i Simar, 2005, 2007), l’estudi es va dur a terme amb dades comparatives, extretes de la base de dades recent sobre TA, la base de dades TA de l’OCDE, versions 2013, 2015 i 2017 durant dos períodes entre 2008-2011 i 2012-2015. El segon capítol observa la competitivitat fiscal en la seva dimensió de complexitat fiscal, abastant 88 països en períodes temporals (2005-2016) i utilitzant el mètode fronterer no paramètric de dades del panell, és a dir, el model d’anàlisi d’embolcall de dades sense sortida explícita (d’ara endavant, dades del panell DEA-WEO ). Es va dur a terme una visió exhaustiva de la simplificació fiscal mesurant l’eficiència tant de l’anàlisi contemporània com a la llarga (Surroca et al., 2016; Pérez-López et al., 2018), que permet produir un rànquing (Toloo i Kresta, 2014), i examinar el canvi de productivitat d’aquests sistemes tributaris amb l’índex de Malmquist (Karagiannis i Lovell, 2016). Per continuar, el tercer capítol, que adopta un enfocament institucional, aborda els determinants de la complexitat tributària posant l’accent en l’impacte de la qualitat de l’entorn institucional, emprant l’estimador del mètode generalitzat de moments (sistema-GMM) del sistema de panells (Arellano i Bover, 1995; Blundell i Bond, 1998). Prenent una combinació de mètodes alternatius (incloent paramètrics i no paramètrics), tècniques innovadores i múltiples especificacions, aquesta dissertació contribueix generalment a la literatura de l’administració pública com el primer estudi empíric quantitatiu i un dels pocs projectes que aborden l’AT a nivell nacional múltiples disciplines, és a dir, gestió del sector públic, fiscalitat i anàlisi d’eficiència. És el primer intent en el camp per destacar (i) l’avaluació del rendiment de l’AT, adquirida simultàniament a partir de les opinions tant del cost administratiu com del nivell d’aplicació per a l’AT òptima, tal com es troba a Keen i Slemrod (2017), (ii) l’aplicació de la mesura del rendiment fiscal amb mètode fronterer no paramètric en el context de la producció implícita, i (iii) la investigació de determinacions institucionals de complexitat fiscal, posant èmfasi en la llibertat econòmica i de governança amb una combinació de mètodes paramètrics i no paramètrics.
Esta disertación se ha abordado y enmarcado para tener en cuenta la perspectiva del desempeño de la administración pública, y presenta los resultados de mis investigaciones sobre cuestiones relacionadas con la asistencia técnica desde diferentes dimensiones, en varios países y durante muchos años. Cubre tres capítulos correspondientes a tres artículos empíricos. El primer capítulo busca medir el desempeño de la AT en 44 países (32 países de la OCDE y 12 países no OCDE), considerando la presencia de variables contextuales. Utilizando los estimadores de frontera avanzados y desarrollados recientemente, como el enfoque semiparamétrico StoNED (Stochastic Nonparametric Envelopment of Data) de Johnson y Kuosmanen (2011, 2012) y el enfoque de orden condicional-m (Daraio y Simar, 2005, 2007), El estudio se realizó con datos comparativos, extraídos de la base de datos reciente sobre AT, la base de datos de AT de la OCDE, versiones 2013, 2015 y 2017 para dos períodos entre 2008-2011 y 2012-2015. El segundo capítulo observa la competitividad tributaria en su dimensión de complejidad tributaria, al cubrir 88 países en un período de tiempo (2005-2016) y utilizando el método de frontera no paramétrica de datos de panel, es decir, el modelo de análisis envolvente de datos sin salida explícita (en adelante, datos de panel DEA-WEO ). Se realizó una mirada exhaustiva sobre la simplificación tributaria midiendo la eficiencia tanto en análisis contemporáneos como de largo plazo (Surroca et al., 2016; Pérez-López et al., 2018), lo que permite producir un ranking (Toloo y Kresta, 2014), y examinar el cambio de productividad de estos sistemas tributarios con el índice de Malmquist (Karagiannis y Lovell, 2016). Para continuar, el tercer capítulo, con un enfoque institucional, aborda los determinantes de la complejidad tributaria haciendo hincapié en el impacto de la calidad del entorno institucional, empleando el estimador del método generalizado de momentos del sistema de panel (system-GMM) (Arellano y Bover, 1995; Blundell y Bond, 1998). Tomando una combinación de métodos alternativos (incluidos paramétricos y no paramétricos), técnicas innovadoras y múltiples especificaciones, esta disertación generalmente contribuye a la literatura de administración pública como el primer estudio empírico cuantitativo y uno de los pocos proyectos que abordan la AT a nivel internacional desde múltiples disciplinas, es decir, gestión del sector público, fiscalidad y análisis de la eficiencia. Es el primer intento en el campo de resaltar (i) la evaluación del desempeño de la AT, adquirida simultáneamente de las opiniones tanto del costo administrativo como del nivel de ejecución para una AT óptima, como se encuentra en Keen y Slemrod (2017), (ii) la aplicación de la medida del desempeño tributario con el método de frontera no paramétrico en el contexto del producto implícito, y (iii) la investigación de las determinaciones institucionales de la complejidad tributaria, enfatizando la gobernabilidad y la libertad económica con una combinación de métodos paramétricos y no paramétricos.
This Dissertation has been approached and framed to account for public administration performance perspective, and presents the results of my investigations into Tax administration (TA)-related issues from different dimensions, across multiple countries and many years. It covers three chapters corresponding to three empirical papers. The first chapter seeks to measure the performance of TA across 44 countries (32 OECD and 12 non-OECD countries), while considering the presence of contextual variables. Using the recently developed and advanced frontier estimators, such as the semi-nonparametric StoNED (Stochastic Nonparametric Envelopment of Data) approach by Johnson and Kuosmanen (2011, 2012) and the conditional order-m (Daraio and Simar, 2005, 2007) approach, the study was conducted with comparative data, extracted from the recent database on TA, the OECD TA database, versions 2013, 2015 and 2017 for two periods between 2008-2011 and 2012-2015. The second chapter observes the tax competitiveness in its tax complexity dimension, by covering 88 countries over timespan (2005-2016) and using the panel data nonparametric frontier method, i.e. the data envelopment analysis model without explicit output (hereafter, panel data DEA-WEO). A thorough view on tax simplification was conducted by measuring the efficiency both contemporaneous and long-run analysis (Surroca et al., 2016; Pérez-López et al., 2018), which allows producing a ranking (Toloo and Kresta, 2014), and examining the productivity change of these tax systems with Malmquist index (Karagiannis and Lovell, 2016). To be continued, the third chapter, taking an institutional approach, addresses the determinants of tax complexity stressing the impact of institutional environment quality, employing the panel system generalised method of moments (system-GMM) estimator (Arellano and Bover, 1995; Blundell and Bond, 1998). Taking a combination of alternative (including parametric and nonparametric) methods, innovative techniques and multiple specifications, this Dissertation generally contributes to public administration literature as the first quantitative empirical study and one among only a few projects that address TA at a cross-country level from multiple disciplines, i.e. public sector management, taxation, and efficiency analysis. It is the first attempt in the field to highlight (i) the performance evaluation of TA, acquired simultaneously from the views of both administrative cost and enforcement level for optimal TA, as found in Keen and Slemrod (2017), (ii) the application of tax performance measure with nonparametric frontier method in the context of implicit output, and (iii) the investigation of institutional determinations of tax complexity, emphasising the governance and economic freedom with a combination of parametric and nonparametric methods.

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Ghebretsadk, A. F. (Abraham Fissehaye). "Semi-autonomous revenue authorities for successful implementation of tax administration reform." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49786.

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Thesis (MPA)--University of Stellenbosch, 2003.
ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to collect taxes on behalf of the government. This is necessary for the efficient tax collection by which the state finances its administrative organs. Tax administration as part of the general civil service has suffered due to budget restrictions, inefficiency and corruption resulting from the mere characteristics of the field of public administration. As a remedy, modern tax administrations are now introducing the principles and methods used in the private sector. The trend in public administration, thus, seems to be towards autonomy and professionalization. Strengthening tax administration is thus critical to the successful implementation of the whole tax system. Tax administration, to be successful, needs the simplification of tax policy, commitment at the political and managerial level, and the existence of a comprehensive set of strategies. There is evidence that the creation of semi-autonomous tax authorities has enabled some developing countries to dramatically increase tax revenue. These semi-autonomous revenue authorities are created with the aim of generating additional revenue, improving the tax system and ensuring more equitable taxation. The revenue authorities' model keeps the better employees by better compensation, is flexible in human resources management, integrates tax operations, and is flexibile in budget management. Despite their similarity in objective there are some variations of organizational design of revenue authorities from country to country, with differences in their legal foundation, governance structures, staffing, funding basis, and internal organization. However, there are arguments against semi-autonomous revenue authorities and that they are not a panacea of tax administration. The arguments against the revenue authorities' model are higher costs, discontent of the wider civil service (because of inequities of salary), risks involved in the autonomy, potential for corruption, sustainability and necessity. Nevertheless, the advantages of revenue authorities weigh more than the disadvantages. To overcome the disadvantages of semiautonomous revenue authorities, there should be a clearly defined relationship between the government and the revenue authorities, there should be an appropriate regulatory framework and public accountability, and the structure should be as simple as possible.
AFRIKAANSE OPSOMMING: Daar is 'n groeiende tendens na die totstandkoming van semi-outonome inkomste owerhede om belasting namens die regering in te vorder. Dit is nodig vir die doeltreffende invordering van belasting deur middel waarvan die staat sy administratiewe organe finansier. Belasting administrasie, as deel van die algemene staatsdiens het gely deur begrotingsbeperkings, ondoeltreffendheid en korrupsie wat voortvloei uit die blote kenmerke van die gebied van die openbare administrasie. As 'n remedie, is moderne belasting administrasies besig om die beginsels en metodiek wat in die privaat sector gebruik word in te voer. Die tendens in publieke administrasie is dus gerig op outonomiteit en professionalisme. Die versterking van belasting administrasie is dus krieties vir die suksesvolle implimentering van die hele belastingsisteem. Belasting administrasie, om suksesvol te wees, benodig die vereenvoudiging van belasting beleid, verbondenheid op politieke en bestuursvlak en die bestaan van 'n omvattende stel strategieë. Daar is getuienis dat die totstandkoming van semi-outonome belastingowerhede het sekere ontwikkelende lande in staat gestelom dramaties die belasting inkomste te vermeerder. Hierdie semi-outonome inkomste owerhede is tot stand gebring met die doelom addisionele inkomste te genereer, die belastingsisteem te verbeter en om meer billike belastingte verseker. Die belastingowerhede model behou die beter werknemers deur middel van beter kompensasie, is buigsaam t.o.v. menslike hulpbronbestuur, integreer belastingsprosesse en is buigsaam in begrotingsbestuur. Nieteenstaande hul eendersheid t.o.v die doelwitte, is daar wel variasies van organisasie ontwerp van belastingowerhede van land tot land, met verskille in hul regsgrondslag, "governance" strukture, personeelvoorsiening, basis van bevondsing en die interne organisasie. Daar is wel argumente teen semi-outonome belastingowerhede en dat hulle nie die wondermiddel vir belasting administrasie is nie. Die argumente teen die belastingowerhede model is dié van hoer kostes, ontevredenheid van die breë openbare administrasie (weens die onbillikheid van salarisse), die risko verbondce aan die outonomiteit, die potensiaal vir korrupsie, volhoubaarheid en noodsaaklikheid. Desnieteenstaande, die voordele van belastingowerhede weeg sterker as die nadele. Om die nadele te oorkom, moet daar 'n duidelike uiteengesette verhouding tussen die regering en die belastingowerhede wees, daar moet 'n toepaslike regulerende raamwerk en openbare toerekenbaarheid en die struktuuer moet so eenvoudig moontlik wees.

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Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.

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The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illustrated by analyzing the effect of inflation and price cycles on the tax burden of a hypothetical mining project located in Quebec. The behavior of specific tax provisions with respect to these factors is emphasized.
The report starts with a general review of mineral resource taxation and fiscal instruments available to governments. This is followed by the documentation of mineral taxation in Quebec, Ontario and British Columbia, three important Canadian mining provinces. The general design and programming of tax analysis software is then described and discussed. The thesis concludes with an analysis of two major economic factors that impact on the tax burden of a mining project, inflation and commodity price cycles.

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James, Simon Robert. "Taxation and economic decisions : tax administration, policy and reform, with special reference to self-assessment for income tax." Thesis, Leeds Beckett University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243659.

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This thesis focuses on two case studies in order to provide evidence relating to the central hypothesis that effective policy analysis can require a wider approach than that offered by Economics alone and that an interdisciplinary analysis can lead to further insights into the relevant issues. The main case study involves self-assessment for income tax. It is argued that a cost-benefit type study of current administrative and compliance costs is insufficient to analyse the desirability of operating a self-assessment system. The work that follows therefore analyses the UK tax system and its administration in order to understand the development of the present system and what it is required to do. It makes comparisons with the Swedish tax system and draws on the findings of two important publications, the Report of the Meade Committee and The Reform of Personal Taxation. The research goes on to use management methods to analyse the future likely enviromnent in which the tax system will have to operate. It includes important related issues such as tax compliance where it is shown that taxpayer compliance is influenced by psychological and sociological as well as purely economic factors. The second case study is concerned with economic decision-making. The research presented here on female economic decision-making similarly takes a wider approach to policy analysis. It does this by locating the decision-making process in a social, family, context rather than only as a result of the independent actions of utility maximising individuals, which would be the more normal mainstream economic approach. It finds that social and gender-related factors are also important variables in economic decision-making in households. The overall conclusion is that to achieve a fuller understanding of human economic behaviour and to develop appropriate policy solutions to important questions, economic analysis needs to be supplemented by a wider approach drawing on other disciplines as appropriate.

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Eom, Tae Ho Yinger John M. "Evaluation of New York State property tax policy administration and behavioral impacts of School Property Tax Relief (STAR) program /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.

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Hailemicael, Arey Ogbagergis. "Assessing the level of efficiency and effectiveness of tax administration in Eritrea." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53299.

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Thesis (MPA)--University of Stellenbosch, 2003.
ENGLISH ABSTRACT: This paper that is composed of six chapters discusses the basic issues of modem tax administration and the extent to which Eritrean tax administration adheres to the requirements contained in these issues. The first chapter includes a general introduction, brief historical background of Eritrea, premise, problem definition, objective, design and methods, scope and limitation of the study. The second chapter deals with the literature review on the theoretical perspective of tax system and administration. There are detailed discussions about the types, characteristics, and functions, ethics of taxes and efficiency and effectiveness of tax administration. This theoretical aspect discusses the basic issues of modem tax administration trends and their development and reforms. The reforms are mainly concerned with prevention of tax evasion, avoidance, corruption and measures taken for making tax administration more efficient and reducing the complexity of taxation laws. Chapter three explores international success stories in dealing with major tax issues, thereby using the solutions as benchmarks. Experiences in Singapore, Bolivia, Croatia, Jamaica, Guatemala and Spain are used as standards to examine the level of efficiency and effectiveness of tax administration in Eritrea. This chapter also shows that modem tax administrations are concerned with a stronger focus on taxpayers, employees and their development, usage of technology, financial independence and privatisation of those areas that could be better performed by the private sector. To accomplish the above mentioned goals, the abovementioned countries have set in motion to reform tax administrations with the aim of solving key problems such as low salaries and the connected problems of attracting and retaining high quality personnel and curbing corruption. The fourth chapter presents the actual situation of tax administration in Eritrea. It deals with missions, objectives, functions, human resource condition, facilities, the level of application of modem technology and the weaknesses and strength of the Inland Revenue Department (lRD). It also describes the measures, which have been taken by IRD administration to motivate its employees and to enhance the voluntary compliance of taxpayers. The fifth chapter provides a consolidated assessment of the present situation of tax administration in Eritrea based on international experiences of tax administration and on theoretical aspects of taxation. This chapter also scrutinizes the amendments of Proclamation No. 62/1994 and 64/1994 and their effect on tax administration, saving, consumption and investment in Eritrea. The sixth chapter provides a conclusion and recommendations that could be used by tax authorities in Eritrea to implement the best practices of tax administration used in the abovementioned countries. This study provides an overview on IRD's present situation and how it could successfully manage organisational transformation to achieve significantly increased customer satisfaction, enhanced organisational flexibility, employee motivation and increase in tax collection by following the recommendations based on theory and the experiences of other countries.
AFRIKAANSE OPSOMMING: In hierdie studie wat bestaan uit ses hoofstukke, word die basiese kwessies om moderne belasting administrasie bespreek en die mate waartoe die belasting administrasie van Eritrië daaraan voldoen. Die eerste hoofstuk sluit die volgende in: 'n algemene inleiding, 'n kort historiese agtergrond oor Eritrië, 'n voorafgaande stelling, 'n probleem definisie, asook die doelwitte, metodes, omvang en delimitasies van die studie. Die tweede hoofstuk bevat 'n literatuur oorsig oor die teoretiese perspektief op belastingsisteme en administrasie. Daar is gedetailleerde besprekings van die tipes, kenmerke en funksies van belasting asook die etiek daarvan en die doeltreffendheid en effektiwiteit van die belasting administrasie. Hierdie hoofstuk bespreek die basiese kwessies i.v.m. die tendense in belasting administrasie, hoe hulle ontwikkel en hoe hulle hervorm kan word. Die hervormings het meestal betrekking op die voorkoming van belasting ontduiking en vermyding, korrupsie, en metodes om die belasting administrasie meer effektief te maak en om die wette minder ingewikkeld te maak. Hoofstuk drie gaan in op internasionale suksesverhale i.v.m. belasting en die oplossings word as bakens gebruik. Die effektiwiteit van Eritrië se belastingstelsel word gemeet aan wat gebeur het in ander lande soos Singapore, Boliwië, Kroatië, Jamaika, Guatemala en Spanje. Hierdie hoofstuk toon ook dat moderne belasting administrasie meer fokus op belastingbetalers, werknemers, die gebruik van tegnologie, finansiële onafhanklikheid en die privatisering van areas wat beter deur die privaatsektor bedryf kan word. Om die bostaande te bereik, het die genoemde lande maatreëls ingestelom die belasting administrasie te hervorm en om die volgende sleutelprobleme op te los: lae salarisse, die lok en behou van hoë kwaliteit personeel en die voorkoming van korrupsie. In die vierde hoofstuk word die eintlike werklikheid van belasting administrasie in Eritrië bespreek. Dit behandel die doelwitte en funksies van die belasting department (IRD) asook die sterktes en swakhede daarvan en tot hoe 'n mate moderne tegnologie gebruik word. Dit beskryf ook wat die belasting departement gedoen het om sy wernemers te motiveer en om die samewerking van belasting betalers te verseker. Die vyfde hoofstuk is 'n waardebepaling van die eintlike huidige situasie van belasting administrasie in Eritrië gemeet teen internasionale ondervindings en die teoretiese aspekte van belasting. In hierdie hoofstuk word ook gekyk na die amendemente tot Proklamasie No 62/1994 en 64/1994 en hulle uitwerking op belasting administrasie, spaar, verbruik en belegging 10 Eritrië. In die sesde hoofstuk is daar gevolgtrekkings en aanbevelings wat die outoriteite in Eritrië kan gebruik. Hulle kan die praktyke wat die beste in ander lande gewerk het, implementeer. Hierdie studie verskaf 'n oorsig oor die huidige situasie in die Binnelandse Inkomste Departement in Eritrië en oor hoe organisatoriese hervorming kan plaasvind wat sal lei tot beter belasting betalers tevredenheid, meer organisatoriese vlugheid, werknemers motivering en 'n dramatiese vermeerdering in belasting invordering. Hierdie hervorming moet gegrond wees op die aanbevelings soos geformuleer uit die ondervindings van ander lande.

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23

Sebola, Tinyiko. "A systematised review of the literature related to digitalisation and tax administration." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80518.

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Background: Tax administrations are faced with a challenge that has rapidly increased in magnitude over the last few years, termed digital disruption (Autio, 2017:1). This disruption has seen businesses digitally transform the way in which business is conducted and the underlying processes to business operations. Tax administrations’ response to digitalisation could be seen as a means to remain relevant in a world that is going digital and reap the benefits of digitalisation. Main purpose of study: The purpose of this study is to perform a systematised review of the literature related to digitalisation and tax administration. This study looks at tax administrations and their reasoning for adopting digital platforms, the methods undertaken to transform digitally, and how the digitalisation can ease the tax compliance burden on taxpayers, more specifically Small, Medium and Micro enterprises (SMMEs). Method: A systematised review is performed on literature obtained from quality journals. The literature was obtained through a search in the university provided databases, namely ProQuest and EBSCOhost, using the main constructs of this study. The main constructs are digitalisation, tax administration and SMMEs. The search for the literature was limited to five years starting 2015 and ending 2019. The year 2020 was excluded from the search criteria as the research study commenced in February 2020. This posed a limitation on the number of published quality literature related to the study from the year 2020, thus the research study uses the years 2015 to 2019. Results: The search for literature using the main constructs and keywords formulated from the main constructs, from 2015 up until and including 2019, resulted in 64 articles. 35 articles were selected for use, as they were journal articles published in quality journals. Conclusions: The review indicated that there are a number of benefits associated with digitalising tax administrations. It was also noted that there are challenges with the current tax administration that are a hindrance to SMME tax compliance. These challenges should be addressed prior to moving to digital tax administration methods to ensure that they do not amplify the levels of non-compliance.
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
Unrestricted

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Delport, Jacqueline Hayley. "Legal privilege in tax matters." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.

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In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.

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Sanusi, Olufolake Modinat. "The impact of the tax reform act of 1986 on the black population with particular reference to the individual income tax." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 1987. http://digitalcommons.auctr.edu/dissertations/2104.

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The primary intent of this degree paper is to discuss some of the probable impact of the Tax Reform Act of 1986 on Blacks. An attempt has been made to show the economic status of the Black population and to explain the probable impact of the Tax Reform Act of 1986 on it. The old tax system had several shortcomings which prompted the need for tax reform. Among the several reasons for a new tax system were lack of efficiency and equity in the old system. Black politicians advocated more support for the equity side due to the disproportional distribution of the Black population, the distribution of income (majority of Black incomes are found in the lower income brackets and only about 20 percent of their income comes from property while majority of it comes from employment). Also, proportionally, more Black female head of households are found in that category (head of household) than White females. These circumstances would put the Black population in a position to bear more of the tax burden proportionally, than the White population. The major findings of the study were that (1) the restructuring of the tax rates could lower the progressivity of the tax system (this could probably have a disproportional adverse impact on the Black population), and (2) that the increase in the standard deduction and personal exemptions would probably compensate for this adverse impact on Blacks and other minority groups. It was concluded that the impact of the overall tax system on the tax burdens of the Black population, depends on the extent to which the system stresses progressive versus regressive taxes. There is still room for improvement and reform, and that through more research, income tax reforms can be made better. The main sources of information for this paper include The Atlanta Journal and Constitution, Consumer Reports, National Tax Journal, publications from the Bureau of the Census, and the Internal Revenue Service. Also, a wide variety of primary and secondary information was used.

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McManus, Jacqueline Law Faculty of Law UNSW. "Capacity-development at work: the contribution of workplace-based learning to tax administration." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29565.

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This study is concerned with workers, workplace learning and organisations. In the current climate of techno-logisation and globalisation, change is constant. Consequently, development of workers??? capacity to grow and adapt is essential for both the employability of the individual, and the economic survival of organisations. Capacity is considered essential because it encompasses more than current ability, it enables the growth of innovative approaches to work, which are required to adapt to change. Learning is central to capacity-development and so learning skills and related ???general skills??? are vital, but these skills must be developed in a specific context to be useful tools. Learning involves balancing the chaos of uncertainty and the old grooves of experience. Learning also involves personal growth. This study explores ways of helping workers develop capacity and especially learning skills, in a context of complexity, to meet the demands of their changing environment. The methodological approach taken is two fold, including both a conceptual and an empirical component. Firstly, a framework, based on conceptual innovation, is constructed to direct the design of workplace-based programs aimed at developing workers??? capacity. This is done as guidance in tailoring a program that promotes the development of an understanding of the necessary skills and knowledge in the context of the work undertaken, how to use them effectively, and the impact they have on the worker and their environment. It is contended that this framework promotes continued and sustained growth in workers??? skills and adaptability, that is, it develops capacity. Secondly, fieldwork based on a program developed for a group of tax administrators to instantiate this framework is reported. The findings show that this workplace-based program designed for the Australian Taxation Office has precipitated the development of the participant workers??? capacity, and in so doing, has shown the empirical significance of the conceptual innovation. Finally, the broader implications of developing workers??? capacity are explored. These include the need for organisational support for workers??? capacity-development, the possibility of the development of a learning culture in organisations, and the general applicability of the framework to other organisations, professions, and industries.

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Van, Dijk Elizabeth Catharina. "A Probe into the Constitutionality of Relevant Sections of the Tax Administration Act." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/46011.

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Several provisions of the Tax Administration Act infringes on certain constitutional rights of the taxpayers, especially in circumstances where SARS recovers tax debts, but the provisions also places many stringent and administratively burdensome obligations on the appointed third parties. Although many tax practitioners and academics in the field has taken to the pen on this particular subject, my reason for undertaking this research is in light of the fact that not many research has been conducted in terms of the current provisions of the Tax Administration Act, and that not many research was done taking into account the particular obligations and liabilities of appointed third parties such as banks. My research is interpretive in nature, as I have interpreted the new provisions of the Tax Administration Act, and thereafter compare it to the old provisions as contained in the Income Tax Act in order to determine whether the limitations on the rights of the taxpayer will also survive the constitutional limitation test. My research is also of a comparative and exploratory nature. I conducted investigations of the laws and applications in other countries, in order to determine if we are in-line with international standards and practices. I conclude that certain provisions of the newly implemented Tax Administration Act reasonably and justifiably limits the taxpayer’s constitutional rights, however other provisions allows for a challenge to the constitutional validity. I also conclude that the actions of SARS officials should be evaluated and challenged under judicial review.
Mini Dissertation (LLM)--University of Pretoria, 2014.
tm2015
Mercantile Law
LLM
Unrestricted

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Kinney, Michael Richard. "Changes in corporate capital structures and investment in response to tax incentives in the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/184996.

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This study examines the empirical reactions of major U.S. corporations to cost recovery tax incentives contained in the Economic Recovery Tax Act of 1981. The major provision of the act, that is relevant to this study, increases the rate of cost recovery on new investment placed in service after 1980. The purpose of the study is to determine if the empirical responses of the firms to these tax incentives are consistent with recent extensions to financial economic theory. The relevant theory predicts that firms will be sensitive to changes in statutory rates of cost recovery, and they will react to increases in rates of cost recovery in two ways. First, they will respond by increasing their level of investment in covered assets. Second, they will manage the level of their total tax deductions by offsetting (to some extent) the increased level of investment-related deductions with reductions in the level of other tax shields (particularly debt-related deductions). The evidence that is examined is largely consistent with the predictions of the theory. The pattern of growth across firms in the immediate years after the implementation of the act is congruent with tax-sponsored increases in investment. Further, the increase in the available investment-related tax deductions appears to be offset in part by decreases in the level of the debt-related deductions.

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Haginour, Faisal. "The challenges of tax administration in Somaliland Ministry of Finance: a critical analysis of institutional perspective." University of the Western Cape, 2018. http://hdl.handle.net/11394/6802.

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Masters in Public Administration - MPA
This research focuses on the challenges of tax administration in Somaliland Ministry of Finance (MOF). The study analyses existing challenges in the MOF-Tax Administration, causes of these challenges, the impact of these challenges on domestic revenue collection as well as the country’s economic growth and development. In order to obtain a desirable, comprehensive, and in-depth understanding of the research problem, the researcher applied a mixed method approach, thereby limiting the weaknesses of using the quantitative or qualitative research approach alone. The sample size consisted of 63 staff members. The research included 57 questionnaires for 57 employees and lower level managers as well as 6 interviews for top and middle-level managers in Somaliland Inland Revenue Department. The data was analyzed using Statistical Package for Social Science (SPSS), Ms. Excel, and conceptual analysis, where themes were developed and analyzed. The key findings of the research were that Somaliland tax administration faces immense challenges that can be broadly grouped into three categories: institutional challenges, attitudinal challenges as well as political and economic challenges. These challenges are mainly due to the absence of professional staff, the lack of taxpayers’ education, outdated tax laws, non-compliance behavior of taxpayers, rigidity of the tax system, and poor public trust amongst others. These challenges restrained tax revenue collection, public service provision, investments, and economic growth issues. Therefore, the recommendations, accordingly made in this thesis, include, amongst others, the need to establishing a professional training center for staff, automating tax procedure, implementing effective performance appraisal system, and the regular updating of tax policies to establish a transparent, accountable and equitable tax system in Somaliland.

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30

Rizal, Yond. "Lessons from Indonesian Tax Administration Reform Phase 1 (2001-2008): Does Good Governance Matter?" Gadjah Mada University Press, 2011. http://hdl.handle.net/2237/15883.

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31

Fourie, Catherine. "Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12426.

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The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative literature review research method was used. The study commenced with a review of the local and international literature on tax compliance and the fairness and efficacy of penalties. This was followed by a study of the stated objectives of the Fiscus in respect of the strategy and approach to maintaining and improving taxpayer compliance and an analysis of the penalty regime of the Act. A comparative analysis was then performed of the relevant taxing legislation of five countries, which were chosen using a purposeful sample selected from the major trading partners of the Republic and countries with a similar tax framework. Following this, a review was performed of a cross section of the most recent tax related court cases in South Africa in order to assess the extent, consistency and fairness of the application of the penalty provisions. The study then concluded with an integrated assessment of the fairness and efficacy of the penalty provisions in light of the research conducted, and highlighted areas where the legislation appears to meet this objective, followed by recommendations for amendments in respect of policy and implementation. Finally recommendations were made for areas of further research which might improve the validity of the conclusions with respect to the stated objectives of the present research and to inform policy formulation.

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32

Arafat, Md Yeasin. "Transfer pricing and it's use for tax avoidance by corporations." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184680.

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33

Samuel, Dorit. "A comparative risk return analysis and performance evaluation of tax free municipal bond funds." Connect to resource, 1997. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261237556.

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34

Sheikh, Obid Siti Normala. "Administrative and compliance efficiency : Inland Revenue Department, Malaysia." Thesis, Bangor University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.385801.

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35

Chen, Shiuan-Ling, and 陳瑄羚. "The Tax Administrations''s Efficiency Analysis in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/16857314968229733340.

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碩士
朝陽科技大學
會計所
97
The purpose of this paper is to discussion whether the regional difference、the national tax projects、environment factors and other exogenous variables might have a significant impact on efficiency of Taiwan’s National Tax Administrations. Due to the literatures seldom examine the relationship between the Tax Administrations and tax projects、environmental factors and other exogenous variables affect the efficiency, so no way of knowing how to enhance the overall performance. Therefore, this paper can to complement the current National Tax Administrations the inadequacies of the literature. In this paper, the studies period is from 2001 to 2006, the Taiwan’s regional divide into 25 regions as a sample, the first through the Data Envelopment Analysis (DEA) to understand the efficiency of various organs within the region, then use the obtained efficiency values to be the dependent variables truncated Tobit regression analysis. The empirical results show that: (1)Taipei and the northern regions’s performances in all aspects is better than the Administrations in southern regions, mean that the regional will affect of the performance. (2)The total tax is to divide into eight items and find that the performance of the Comprehensive income tax and sales tax are lower than other items. (3)Finally, Tobit regression analysis showed that the performance of tax efficiency have associate with the political parties of the mayors and magistrates、the former year and the current year gross national product.

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36

Fan, Mei-Eig, and 范美英. "Organizational Reform of Government Administrations : A Study on National Tax Administrations of the Ministry of Finance." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/09538480539590521363.

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碩士
國立臺灣師範大學
政治學研究所在職進修碩士班
97
School: National Taiwan Normal University Graduate Institute of Political Science, Title of Thesis: Organizational Reform of Government Administrations: A Study on National Tax Administrations of the Ministry of Finance Graduation Due: January 2009 Graduation Student: Fan, Mei-Eig 　　　　　 Advisor: Chi, Chun-chen, Ph. D. Abstract(英文摘要) In a globalised world, government agencies need to be reformed in order to increase the competitiveness of the nation. Reengineered organizations are more adaptive and flexible, and thus facilitate future progress. The most essential part of government reengineering lies in the structural reforms and the adjustments of the scope of business therein of the central government. The promulgation of the “Basic Organizational Code of the Central Government” on June 23, 2004 is often seen as the first step to organizational reform. However, to form a complete set of reform measures, three more laws are critical: the Personnel Staff Draft Bill of the Central Government, the “Amendment Bill of Organization Law of the Executive Yuan,” and the “Temporary Stipulation Draft of the Function, Business and Organization of the Executive Yuan”, all of which are currently pending in the legislative proceedings The Government Reform Committee of the Executive Yuan approved the “Guidelines for the Organization Adjustment of the Executive Yuan and its Subordinate Ministries or Commissions” during its 7th meeting on October 20, 2004. Agencies at all levels of government should refer to these guidelines when adjusting their scope of business. This study shows that no adjustment has been made to the Ministry of Finance after the “General Principle for the Organization of National Tax Administration” was passed on May 11, 1988. As a civil servant at the Taipei National Tax Administration, the author of this thesis has been actively involved in the reengineering and organizational reform of her agency. This study discusses the relevant theories and methods concerning organizational reform and adjustment, and proposes suggestions to the current reengineering work. Key Words：Government Reengineering, The Personnel Staff Draft Bill of the Central Government, Organization Law of the Executive Yuan, Taipei National Tax Administration

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37

Tsai, Wen-Te, and 蔡文德. "A Study of National Tax Service Failure and Service Recovery Practices-Taking National Tax Administrations in Taoyuan County Area as Examples." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/13895362499278591521.

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碩士
東吳大學
企業管理學系
92
Abstract The service industry is obviously the main stream of the modern industries. To enhance the competitive ability, the service industry has to continuously maintain the original customers and strive for new customers. Because customers are critical to enterprises, without the customers, the lives of the enterprises will terminate. Therefore, the thinking of “Customer Orientation” is unavoidable for enterprises operation. Actually, the thinking of “Customer Orientation” is not only required for enterprises operation, it is also required for the largest service institute, the government, to build the “Customer Orientation” method of work. ( Y.C.Lin, 2003) According to the research of the enterprises service of scholars, “ Service Failures” always exists in the service industry. Therefore, “ Service Recovery” plays an important role in the service industry. As far as “ Service Failures” and “ Service Recovery” are concerned to the taxes service work, due to the reasons as follow, they play important roles. 1. “ Taxes Service Failures” is highly related to the fiscal revenues of the country. 2. The unfavorable affect of “ Taxes Service Failures” is severer than other administrative works 3. If the practice of taxes service recovery were appropriately executed, it would be helpful to maintain the fine relationship between the tax bureaus and the taxpayers. However, most of the domestic documents concerning “ Service Failures” and “ Service Recovery” focus on the researches of private sectors. There are few documents related to the public sectors. The range of the research of the public sector is broad, so this research chose to target on the studying of the two issues of the national taxes service in order to complement the knowledge of this field. This research adopted CIT, (Critical Incident Technique). After processing the analysis of 115 open questionnaires to the taxpayers of the Taoyuan region of National Tax Administration of Northern Taiwan Province, Ministry of Finance, we classified the taxes service failures into two major categories, which include six sub-categories. The first major category is about the service failure of the aspect of procedures. We sort it into three sub-categories, “ the service failure of contacting”, “ the service failure of processing”, and “ the service failure of the system”. The second major category is about the service failure of the aspect of substantiation. We sort it into three sub-categories, “ the arguments of the auditing content”, “the errors of the auditing content”, and “ the unreasonable part of the tax system”. Ⅲ Between the two major categories of the service failures, the probabilities of the failures of the first category, the service of the procedures, is higher. When the service already happened, the probabilities for the taxpayers to express the complaints are higher for the second category, the service of the substantiation. The ratio of the second category is 2.6 times of the first category. After further analyzing, this research found out that the reasons to cause the service failures of the aspect of procedures are as follow, 1. The problem of the individual service concept and attitude. 2. The problem of management, system, and the operation design. 3. The shortage of the manpower of the levy work. 4. The problem of the professional abilities. 5. Other problems. In addition, the reasons to cause the service failures of the aspect of substantiation are as follow, 1. The insufficiency of trainings, the professional abilities, and the legal recognition. 2. The problem of the personal subjective and selfish departmentalism attitude. 3. The problem of artificial ignorance and mistakes. 4. The problem of heavy workload and insufficiency human resources. 5. Other problems. Based on the open questionnaires and the visits with the elites, we found out that the channel and the recovery approaches of the tax service are diversified and smooth. As to the measures of service recoveries to exercise influence over the fairness recognition and the timing effects, it shows that the ratio of the satisfaction of the outcome fairness is higher than the satisfaction ratios of the procedural fairness, interaction fairness, and the timing effect. Finally, based on the results of the analysis of the research, we offer several suggestions to the national tax distractions and the future researchers. Keywords：Service Failures, Service Recovery, Critical Incident Technique（ CIT）

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Chien, Lai-Hsiu, and 錢來秀. "Research on the Relation of Execution and Organizational Performance－Using the Five-section National Tax Administrations in Taiwan as an Example." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/38055882537841112874.

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碩士
南台科技大學
企業管理系
93
Execution is the biggest issue on management theory today. Any greatest ideas can not be realized without execution, which is the discipline of getting things done. In other words, it is a key factor of success for all businesses and government to implement a right task or strategy thoroughly, which is execution. Most of studies on governmental execution mainly focus on setting up different execution models. Although the current studies on the influence of execution on organizational performance begin to receive more and more attention, most of them still focus on the enterprises and the relevant research on the government is quite few and far between. 　　　This research aims to understand the relation of governmental execution and organizational performance though the three core processes of execution, including the people process, the strategy process and the operations process. The subjects of this research are the five-section National Tax Administrations in Taiwan, which sent out 1,000 questionnaires, with 557 effective questionnaires and the effective return rate was 56％, as well as adopted SPSS10.0 for statistical analyses, including correlation analysis, cluster analysis, independent-samples T test and one-way ANOVA. 　　　The main findings of this study are as follows: Firstly, there is positive correlation between organizational performance and the people process, the strategy process and the operations process. Secondly, the high-execution cluster is more significant then low-execution cluster in organizational performance. Thirdly, the five-section National Tax Administrations differ a lot in the people process, the strategy process, the operations process and organizational performance.

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39

Wang, Tai-Liang, and 王苔湸. "A Study on the Efficiency Evaluation of the National Tax Administrations in Taiwan－An Application of Three-Stage Data Envelopment Analysis Approach." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/ajx5z7.

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碩士
輔仁大學
會計學系碩士班
102
Tax is a very critical source of public finance for contemporary countries. The statistical data from the yearbooks of tax statistics, released by the Ministry of Finance of the Republic of China, showed that the total tax collected for the year 2012, 1.80 trillion NT dollars, is 1.43 times that of the year 2003, 1.25 trillion NT dollars. Furthermore, the national tax collected, 1.45 trillion NT dollars, accounted for 80.59% of the total tax collected for the year 2012. The above statistics illustrated the importance of the national tax and motivated the author of this thesis to explore the national tax collection efficiency of the five national taxation administrations (hereafter, NTA) in Taiwan by applying the Three-Stage Data Envelopment Analysis Approach, proposed by Fried et al. (2002), on the national taxation-related data from public sources for the period of 2006 to 2012. After considering three inputs and four outputs and thus evaluating the values of technical efficiency, pure technical efficiency, and scale efficiency of Taiwan’s five NTAs, this paper conducted a further Stochastic Frontier Regression on the efficiency values obtained to eliminate the environmental and random noises and then re-evaluate the above efficiency values. From the perspectives of technical efficiency and pure technical efficiency, the Taipei NTA ranked the first and the Southern-area NTA ranked the last. But from the perspective of scale efficiency, the Northern-area NTA ranked the first and the Southern-area NTA ranked the last still. Some possible explanations of this phenomenon had been proposed in this paper. In addition, trend analyses of efficiencies evaluated were also presented. Contrasted with the efficiency evaluation results from the conventional one-stage DEA, the efficiency values of each NTA obtained by applying the Three-Stage Data Envelopment Analysis Approach changed significantly, although their rankings changed less. The author thinks the findings of this research can provide methodological insights for subsequent researchers.

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Resende, Vanessa Morato. "A utilização de tecnologias digitais e o compliance fiscal sob a análise da Organização para a Cooperação e Desenvolvimento Económico - OCDE." Master's thesis, 2020. http://hdl.handle.net/10362/132237.

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Dissertação com vista à obtenção do grau de Mestre em Direito e Gestão
O cenário contemporâneo oferece a oportunidade de pensar a relação da tecnologia e as constantes mudanças que afetam a sociedade. Assim, no que diz respeito especificamente às tratativas entre o contribuinte e o Fisco, vê-se que as inovações tecnológicas estão promovendo um profundo impacto na administração dos sistemas fiscais, e tem revolucionado a forma como as administrações fiscais coletam as informações necessárias para protegerem sua base tributária, a fim de reduzirem os encargos administrativos e gerenciarem de forma profícua a conformidade de seus contribuintes. Assim, este trabalho, a partir da leitura crítica da Série Administração Fiscal de 2019 da Organização para a Cooperação e Desenvolvimento Econômico – OCDE, teve como finalidade compreender como algumas das administrações fiscais dos países da Série mencionada tem se utilizado de tecnologias digitais para aumentarem seus níveis de cumprimento fiscal e quais os seus desafios e limites do uso desses meios tecnológicos em relação a essa matéria. Argumenta-se, portanto, que em que pese a importância do uso de tecnologias digitais como forma de alavancar o Compliance Fiscal, com base no referida Série da OCDE – o que seria positivo tanto para as administrações fazendárias, bem como para os países – vê-se que ainda pairam desafios sobre o uso de tecnologias digitais como forma de alavancar o Compliance, uma vez que os países têm capacidades tecnológicas diferentes, reguladores e partes interessadas que se comportam de maneiras distintas e por vezes ocorre um descompasso entre a rapidez das mudanças tecnológicas e a inflexibilidade do direito fiscal perante essas mudanças.
The contemporary scenario offers the opportunity to think about the relationship between technology and the constant changes that affect society. Thus, specifically with regard to the treaties between the taxpayer and the tax authorities, it can be seen that technological innovations are having a profound impact on the tax administration systems, and have revolutionized the way that tax administrations collect the necessary information to protect their tax base, in order to reduce administrative burdens and manage the compliance of their taxpayers in a profitable way. Thus, this work, based on a critical reading of the 2019 Tax Administration Series of the Organization for Economic Cooperation and Development - OECD, aimed to understand how some of tax administrations in the aforementioned Serie have used digital technologies to increase their levels of tax compliance and what are their challenges and limits to the use of these technological means in relation to this matter. It is argued, therefore, that in spite of the importance to the use of digital technologies as a way of leveraging fiscal compliance, based on the OECD Serie - which would be positive for both the tax administrations and the countries - there are still challenges on the use of digital technologies as a way of leveraging compliance, since countries have different technological capacities, regulators and stakeholders that behave in different ways and sometimes there is a mismatch between the speed of technological change and the inflexibility of tax law in face of these changes.

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41

Vos, Gerwin. "Tax administration reform in certain African Tax Administration Forum members in Southern Africa / Gerwin Vos." Thesis, 2013. http://hdl.handle.net/10394/12220.

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During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012.
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

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42

Wang, Yu-Hsien, and 王玉嫻. "The determinants of Tax Administration audit adjustments on Enterprise Income Tax." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/77643405683026431892.

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碩士
中原大學
會計研究所
91
Enterprise income tax has been a major source of national revenue for Taiwan government. Along with economy development, the number of tax return filings to be assessed has been increased rapidly. In light of the prohibitive costs to review each filing, the tax administrations can only audit enterprise filings on a test basis accordingly. The determinants of the amount of audit adjustments, which can guide tax auditors in analysis of filings and direct their attention to problematic areas of filings selected for examination, are important to parties related to tax filings. To explore the determinants of tax adjustment made by tax auditors, this study uses confidential data from tax returns and tax audit results from 1998 through 2000. We employ the Heckman (1979) two-stage estimation procedure to alleviate self-selection bias in the relation between audit adjustments, amount of assessed income tax and explanatory variables. Explanatory variables are status of listing in Stock Exchange or Over-the-Counter, contributed capital, audited net sales, number of branches, net depreciable property, investment tax credit, the differences of profit between audit results and returns, three consecutive losses and the dishonest probability estimated by Ministry of Finance. The results show that smaller contributed capital and larger investment tax credit and the differences between profit standard and reported profit are accompanied by larger tax adjustments. The status of three consecutive losses is associated with smaller tax adjustments. On the other hand, the status of being listing and larger audited net sales and net depreciable property are associated with larger tax adjustments. And higher dishonest probability is associated with smaller audit adjustments.

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43

Chung, Lin Wen, and 林文忠. "A Comparative Study On Cross-Strait Tax Administration: Focusing On Income Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/60536342950279382998.

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44

Yung-yang, Cheng, and 張永煬. "Research On the Influence of Tax Attorney System On Tax Administration in R.O.C." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/39489233383159422734.

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碩士
中華大學
工業工程與管理研究所
87
As a result of the development of economy and the progression of operating in Taiwan (in our country) these years, the rapid increment of the profit seeking enterprises organizations and activities (business) of taxation as well as related tax decrees and interpretative rulings increase with year. Nevertheless it is found that the rated of mistake is quite considerable in varied return cases and applying forms made by taxpayers, which forces the authorities spending a profusion of people and time to engage in audit. This is because taxpayers are not well up in taxation statutes. If the auditing and supplying jobs can be done by professional agents, meanwhile regulating and managing them legally and systematically, the rate of mistake shall fall to the lowest point, and the right of taxpayers would be protected. It is thus evident that the agent system is assuredly a product of social advance and even more the expectation of the public. This research is to discuss the system of agent taxation nowadays in the round. To begin with introducing system of agent taxation if Japan, United States, and Korea for comparison and reference. Secondly, to make an analysis and a comparison on our system of agent taxation, System of booking for client and system of taxation at the present day, realizing advantages and disadvantages of each system. And the consequence tells us the urgency of legislation and the need of system establishment of system of agent taxation. Furthermore I’d designed a questionnaire to reckon up and to analyze, discussing defects and functions on the system. The analyzing conclusion gives high recognition on establishing system of agent taxation, and that agents obtain professional status through examinations is also in the affirmative. Therefore we look forward to seeing the authorities to legislate as soon as possible; confirming the legislative source and completing the system establishment to bring the system of agent taxation into play. In this way, the taxation job would be raised their service qualities and livying efficacy; at the same time, to enhance the willing of taxpayers and to set up a bridge (connection) between the authorities and taxpayers through mutual communication, hence, it could achieve the target of increasing tax revenue of the government as well as relieve the levying-cost burden.

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Shiau, Ming-Jiun, and 蕭銘均. "The Performance of Local Tax Administration and Tax Revenue in Slack-Based Model." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9653p4.

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碩士
國立臺中科技大學
財政稅務系租稅管理與理財規劃碩士班
102
This paper aims to analyze the relationship between the performance of local tax administration and tax revenue in Taiwan from 2006 to 2010.We adopt three data envelopment analysis (DEA) methods ,BCC,SBM,and Super SBM model to evaluate the efficiency of local tax administrations. The research findings are as follow：(1)Super SBM model can find the most efficient revenue service office；(2)the revenue service offices in the north are much more efficient than others. Then we conduct panel data approach with fixed effect model and the Super SBM efficiency scores to analyze the relationship between local tax administration and its revenue .The empirical result shows that：(1) There is a significant correlation between the performance of local tax administration and its revenue；(2)local authority chief executive election might hurt revenue；(3)uneven distribution of wealth is also harmful.

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liang, Chen wen, and 陳文良. "The Critical Factors Affecting the imposition Vehicle License Tax Administration in operation：Taking Tax Administration of Kaohsiung Municipal Government as an example." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/41255618533791676987.

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碩士
義守大學
管理科學研究所
91
Abstract The imposition of vehicle license tax is aimed to the owners or users of specific traffic tools for being able to operate traffic vehicle boats on the road or sea,as to exchange permits by pay the government certain amount of license tax , by paying a certain amount of tax to the government so as to get licenses of traffic vehicles or boats, etc. issued by the government for the permitted use of public roads, sea or rivers. The financial resources of local government are mainly from the local tax. Among the various kinds of local tax, license tax is also of property nature. The subject matter of tax levying is obvious and clear, and the tax basis is broad. It is imposed annully to stale the sources of tax . Currently the total number of vehicles of the whole Taiwan is about 6 million. The actual tax amount to be levied should be NT$44.6 billion, being 22% of the total amount of local tax income. (The total amount of tax income of the municipalities directly under the Central Government and other counties and cities is NT$202.8 billion.),from this, We can see the importance of the imposing of license tax. The research paper discusses imposing operation of license tax by the Tax Bureaus of various cities and counties is just an adoption of the theories of enterprise running, by drafting strategies, executing them well, and achieving the objectives of tax imposing. The main purposes of the research are to provide a reference for the Tax Bureaus of various counties and cities of Taiwan Province for taking over the imposing operation of license tax themselves in future, and to give a case study for various Tax Bureaus to implement internal reorganization. The analyses of the research uses the Tax Bureau of Kaohsiung City as an brmple. It begins with the investigation of the past literature and the observation of some cases, the paper builds up its own research structure. It is divided into three aspects of strategic factors: organizational characteristics, organizational environment and core abilities. It adopts the names of variables, which include high-rank administrators, personnel qualities, structural aspects of system, coordinating departments, policies and ordinances, public opinion and expectation, planning ability, marketing ability, ability of information and technological utility and ability of public resources utility, internal reorganization, ability of executing the tracing and collection of tax due to develop the suppositional propositions with critical factors determining the success of the imposing operation of license tax. Meanwhile, the paper uses the relinble information and interviews of professionals to carry out primary and secondary analyses, as well as give conclusions and suggestions. There are four conclusions . The elements that affect the performance of administration license tax are: First. Positive and effective integration of information and technology. Secondly. Reviewing the extensive outsourcing of the of license tax.Thirdly. Further strengthening the ability of tracing and collection of the tax due.Lastly. Furming the best-sniled for the internal reorganization ougent. Additrally, there are four strategic suggestions: First. The license tax systems currently adopted by the various counties and cities of different regions in Taiwan are not unified yet.I hoped that a operation platform can be established. Secondly. It is suggested that the Ministry of Financial Affairs shall revise the laws to change the calculation basis of tax exemption by comparing it with the imposing of land value tax that is calculated annully. Thirdly. It is suggested that the Ministry of Financial Affairs shall revise the laws to cancel the penalty clause in License Tax Law, Article 28, Item 1. Lastly. It is suggested that the Ministry of Financial Affairs shall study and revise the laws to change the tax-free clause, especially for the mentally and physically handicapped people about the use of their traffic tools. Keywords： Vehicle license tax, critical factors determining the success, core ability, internal reorganization

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47

Laiw, Sue-yue, and 廖素玉. "The Performance of deducing tax litigation on National Tax Administration of Central Taiwan Province." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/t6f6fb.

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碩士
臺中技術學院
事業經營研究所
97
When facing the limit of resources, the pressure of achievements, the various demands from people, and the consideration of justice, it is substantial issues for governments to promote the efficiency of administrative operation and the quality of administrative measures, and to raise the faith of obligors of tax-paying in tax administrations. “Where there is a right, there is a remedy”, it is the essential spirit in a legal state. Tax administrative remedy is the most important part in taxation because the achievements of administrative remedy greatly influence people’s fundamental rights and satisfaction with governments, although it is not the prime productive affair. The bureaus of National Tax Administration and former checking offices contact obligors of tax-paying frequently, so they are ultimate and the most effective ways to reinforce the efficiency of administrative operation and improve the service and checking quality. Therefore, the purpose of this essay is discussing the efficiency of deducing tax litigation in bureaus and offices of National Tax Administration of Central Taiwan Province. In addition, the methods in the essay are using “Data Envelopment Analysis” and “Malmquist productivity index” under the statistics of administrative remedy from 2005 to 2007 to evaluate the relative efficiency of every office. There is the conclusion of empirical research presented as follows. （1） In an aspect of technical efficiency, the office of the best average technical efficiency from 2005 to 2007 is Jhushan office, whose both pure technical efficiency and scale efficiency is 1. However, the office of the worst average technical efficiency is Beigang office. （2） In an aspect of the application of resource, the ratio of relative worse technical efficiency to the entire evaluated offices is certainly high. This represents that the relation between the investment and the production does not arrive at the optimal model. （3） In an aspect of returns to scale, tax administration cannot implement tax affairs under the most efficient model result from trimming organization and practicing the policy of facilitating people. The relative small scale cannot generate the highest beneficial results of applying resource. Keyword：Data Envelopment、Analysis、Performance of deducing tax litigation

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48

劉國萍. "A study of the efficiency of National Tax Administration." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/56033282902075831455.

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49

Huang, Li-Hui, and 黃莉惠. "A Study on The Volunteers’ Behavioral Intention of Tax Services-The Kaohsiung City Tax Administration." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/32243572513609823878.

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碩士
國立高雄應用科技大學
商務經營研究所
100
ABSTRACT Revenue service has been promoting the volunteer service program in recent years in order to make the best use of human resource in our society. More importantly, such a program could help revenue service agencies with the tasks of tax related services, tax education, and awareness campaigns, and can further expand the line of tax related services and relieve the shortage of revenue officers. However, under the multiple voluntary service among the competition of the usage units, tax agency no longer plays the role of using volunteer resource; realizing the factors contributing to the willingness to participate in such a volunteer program could manage volunteer resource more efficiently, reduce the turnover rate among the volunteers, and prolong the volunteers’ willingness to stay in the service. Based on the Theory of Planed Behavior, this study explores the behavioral intention of the volunteers’ participation in revenue services, and, with Structural Equation Modeling, it finds out the influence of the behavioral intention which bring by the attitude, subjective norm, and perceived behavioral control. This study has conducted a questionnaire survey on the voluntary teams of tax agency in Kaohsiung City. Among total 375 respondents, 341 replies are found to be valid at a valid response rate of 90.9%. Statistics processing on these replies includes factor analysis,one-way ANOVA, and analysis of correlation. The findings are: 1. In terms of the behavioral intention of the volunteers’ participation in revenue services, subjective norm reveals the highest influence, followed by attitude, while the perceived behavioral control is the lowest. Meanwhile, both attitude and subjective norm show the level of significance regarding to the behavioral intention, while perceived behavioral control does not. 2. The social relative benefit among the attitude constructs is higher than personal relative benefit, In subjective norm, influence from parents, children, spouse, or household members is higher than revenue service agency and the manager of volunteers. Factors including physical health, family, and task simplicity more strengthens the perceived behavioral control. 3. In a variance analysis of external factors versus attitude, subjective norm, and perceived behavioral control, age, education level, work type, and volunteer experience indicate the significant differences in perceived behavioral control, while there is no obvious difference from other varied factors for attitude, subjective norm, perceived behavioral control, and behavioral intention. There are some suggestions of the research,including: (1) Strengthen the propaganda and interaction with the taxation service volunteers. (2) Enhance the mechanism that may encourage the volunteers to participate in tax services continuously. (3) Manage the volunteer to work properly to develop professional continuation and communication. (4) Enforce the training and learning program to upgrade service capability and quality among volunteers. (5)Establish a flexible service system and proxy system for revenue service volunteers. Key words: revenue service, theory of planed behavior, structural equation modeling, behavioral intention, revenue service volunteers

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50

PENG-YU, CHEN, and 陳鵬宇. "Using IPA to analyze Service Quality of Tax Administration-The Case of National Tax Administration of Northern Taiwan Province in Hualien County Branch." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/16155164188557803451.

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