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Journal articles on the topic 'Tax administrations'
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PÎRVU, Daniela, Amalia DUŢU, and Carmen Mihaela MOGOIU. ""CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES"." Transylvanian Review of Administrative Sciences 63 E (June 30, 2021): 110–27. http://dx.doi.org/10.24193/tras.63e.6.
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"The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level."
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Cotton, Margaret, and Gregory Dark. "Use of Technology in Tax Administrations 2: Core Information Technology Systems in Tax Administrations." Technical Notes and Manuals 17, no. 02 (2017): 1. http://dx.doi.org/10.5089/9781475581126.005.
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Björklund Larsen, Lotta, and Benedicte Brøgger. "Tax Compliance Dancing." Journal of Legal Anthropology 5, no. 1 (July 1, 2021): 85–109. http://dx.doi.org/10.3167/jla.2021.050104.
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Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and no two national tax systems are the same. Hence, compliance strategies differ and so do outcomes. Complying with tax laws, beyond the fiscal aim of contributing revenue to a state, is multifaceted in a globalized world. Tax administrations struggle to control large multinational enterprises’ (MNEs) tax planning, avoidance and general evasion, whereas MNEs grapple with the problem of having to comply with widely divergent national tax systems. As a response, tax administrations, through membership organisations such as the OECD, invent forms of collaboration between tax administrations and MNEs—all with the goal of increasing tax compliance. One way they do this is through the co-operative compliance model. Here, we compare two compliance projects, based on this model, in Norway and Sweden to shed more light on what tax compliance is in practice. We elaborate on Valerie Braithwaite’s seminal concept of tax compliance as a ‘dance’ between tax administrations and taxpayers. In so doing we underline the significance of paying attention to conceptions of time and space as critical elements of creating compliance in practice between tax administrations and MNEs.
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Nemec, Juraj, and Emil Burak. "Comparative analysis of the on job training for tax officials in V4 countries." Teaching Public Administration 37, no. 1 (May 3, 2018): 3–11. http://dx.doi.org/10.1177/0144739418770488.
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The goal of this paper is to provide a comparative account of tax administration training systems in V4 countries. We also compare their structure to basic training principles, such as those set out by the Intra-European Organisation of Tax Administrations. Because of limited data availability we concentrated on basic characteristics, not on performance indicators. The goal is not only a simple comparative analysis, but also to search for any obvious lapses in good international practice, to try to assess to what extent the organisation of training may account for the relatively poor tax administration system results. The data show clearly that, in the V4 region, the content of the tax administration training system aims to follow good international practice, specified by the Intra-European Organisation of Tax Administrations. The training systems are similar and offer almost fully compulsory vocational training, and good possibilities for specialised training. All four countries have specialist institutions for tax administration training. The most visible gap is the very limited link between tax administration training and university level training in the Czech Republic and Slovakia.
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Krieger, Tina. "Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration." SCENTIA International Economic Review 1, no. 1 (April 27, 2021): 95–110. http://dx.doi.org/10.52514/sier.v1i1.5.
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Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.
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Sekushin, Aleksei Yur'evich. "Digitalization and tax control: the experience of foreign administrations and possibilities for its implementation in Russia." Налоги и налогообложение, no. 3 (March 2021): 26–38. http://dx.doi.org/10.7256/2454-065x.2021.3.35625.
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The subject of this research is the experience of foreign administrations on implementation of the instruments of digital tax control and development of the service function of tax authorities. The experience of foreign administrations is viewed within the framework of the response of tax authorities to the manifestations of digitalization, which is also reflected in the emergence of new sources of income and new ways of interaction on the job market. The relevance of this research is defined by digital transformation of the economy, which entails the emergence of new types of relations between taxpayers that, which should be regulated by of tax administrations via expanding the capabilities and methods of tax control, as well as the trend towards customer-oriented tax authorities. A detailed overview is conducted on the experience of Western countries with regards to modernization of tax administration. The statistical data are analyzed for substantiating the conclusions on the positive nature of such experience. The author makes recommendations for the implementation of foreign experience in the Russian tax system. The goal of this work consists in the analysis of foreign experience of implementation of digital technologies in the sphere of taxation, outlining most successful examples of digitalization, as well as assessment of the possibility of implementation of foreign experience by the Russian tax authorities. The novelty lies in the author’s proposal of the new aspects of simplification of tax system, introduction of the new instruments of tax control, and expanding the circle of taxable transactions based on the experience of foreign tax administrations. The conclusion is formulated that the implementation of the practices considered in the article would lead to simplification of the tax system, implementation of the instrument of digital tax control, and expansion of the tax base in different economic sectors.
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Ripol-Saragosi, Lyudmila, and Ekaterina Gomeleva. "Application of digital tools to enhance tax administration processes." SHS Web of Conferences 106 (2021): 01024. http://dx.doi.org/10.1051/shsconf/202110601024.
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The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administrations on the transfer of necessary data, and others. The main platforms and automated systems used in the practice of tax administration are characterized. Examples of use and statistics of the positive dynamics of tax collection after the introduction of digital resources are given. The ways of overcoming the existing problems, the solution of which will increase the efficiency of tax administration, thereby reduce arrears, increase the collection of tax payments and, as a consequence, increase the revenue side of the state budget.
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Gajewski, Dominik J., and Kamil Jonski. "Country Note: Procedures of the Polish Tax Authorities and the VAT Gap: Evidence from Administrative Court Files." Intertax 48, Issue 11 (October 1, 2020): 1012–19. http://dx.doi.org/10.54648/taxi2020102.
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The issues of tax compliance and efficiency of tax administrations have gained widespread attention among scholars and policymakers in the aftermath of the global financial crisis. One of the prominent examples of tax compliance crises in Europe was the Polish VAT gap that was widening over the 2011–2014 period. Although post-crisis recessions in various countries can explain a lot of cross-country variation in tax compliance, the experience of Poland seems unique. Despite uninterrupted economic growth, the size of Poland’s VAT gap approached the Greek levels. In other words, the Polish VAT-compliance crisis could not be downplayed as a simple consequence of the downturn; instead, performance of the tax administration seems to be the key factor. Unfortunately, secrecy surrounding tax administrations’ activities substantially limits the scope of scientific inquiry into their effectiveness. To overcome this problem, this article introduces a new source of information about their activities – a fulltext database of administrative court verdicts (concerning challenged decisions of the tax administration). A collected sample of 68.2 thousand VAT-related judgments provided an ‘opportunity sample’ containing information on the procedures of tax authorities, in particular the time elapsed from the underlying economic activity to the issuance of the challenged decision. Results indicate that such a lag averages almost five years. Given the evidence presented in this article, the incentive structure faced by the Polish tax authorities requires further rigorous scrutiny and – perhaps – a reform. VAT gap, tax compliance, tax enforcement, public governance, Polish tax system.
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Kačaljak, Matej. "Paying Taxes in the Digital Age." Bratislava Law Review 4, no. 2 (December 31, 2020): 21–30. http://dx.doi.org/10.46282/blr.2020.4.2.209.
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The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
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Stiastny, Marion, Sebastian Beer, Katharina Daxkobler, Matthias Kasper, Ina Kerschner, Eduard Müller, Elisabeth Pamperl, et al. "Tax Governance: The Future Role of Tax Administrations in a Networking Society." Intertax 41, Issue 4 (April 1, 2013): 264–71. http://dx.doi.org/10.54648/taxi2013023.
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Michael, Masembe. "Mitigating the cost impact of ICT system failures in tax agencies: lessons from Uganda." African Multidisciplinary Tax Journal 2021, no. 1 (February 2021): 113–32. http://dx.doi.org/10.47348/amtj/2021/i1a7.
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Tax administrations that have adopted information and communication technology (ICT) face the challenge of system failures. Exhaustive literature exists on the causes and nature of such downtime or failures. This study investigated the cost of downtime in a tax administration, taking the case of the Uganda Revenue Authority (URA) as a case study, and reviewing and analysing system performance reports and interviews with staff on downtime. The study found that while automation enabled tax compliance, it was vulnerable to system downtime, which affected process efficiencies, reduced revenue yield, lowered staff productivity and raised ICT maintenance costs. Existing systems must therefore be continuously monitored with clear system performance levels in light of any future ICT hiccups. The study concluded by recommending alternative manual processes when ICT processes suffer downtime while prioritising compliance support systems uptime ( for example, payment systems) to other systems during downtime. Overall, the tax administrations must have a business continuity strategy with tested downtime safeguards.
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Antić, Dinka. "Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation / Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja." Годишњак факултета правних наука - АПЕИРОН 5, no. 5 (July 28, 2015): 213. http://dx.doi.org/10.7251/gfp1505213a.
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Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to assess properly tax obligations in the field of direct taxes but also to combat tax evasion and tax fraud and eliminate double non-taxation at the global level. The adoption of a harmonized legal framework for cooperation between tax administrations is the winning of new forces in the world that are committed to maximum transparency in taxation and finances in global business. Bearing in mind the commitment of B&H for European integrations the operational model of administrative cooperation of tax administrations in B&H should be based on mechanisms, standards and best practices of the EU. Such approach would not only enable the fulfillment of obligations to the IMF but it would also represent an appropriate step towards integrating B&H into the system of administrative cooperation of tax administrations of the EU.
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BESFAMILLE, MARTIN, and CECILIA PARLATORE SIRITTO. "Modernization of Tax Administrations and Optimal Fiscal Policies." Journal of Public Economic Theory 11, no. 6 (December 2009): 897–926. http://dx.doi.org/10.1111/j.1467-9779.2009.01437.x.
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Cipek, Ksenija, and Ivana Ljutić. "The influence of digitalization on tax audit." Oditor 7, no. 1 (2021): 37–69. http://dx.doi.org/10.5937/oditor2101037c.
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The paper discusses the latest research and trends in the field of digitalization of businesses and consequently national tax administrations with a focus on aspects, consequences and prospects of tax audit development. At the beginning of the digitalization process, corporate executives were emphatically optimistic, mostly in the United States, where this process began. Expectations were high that, at the end of the second decade of the 21st century, companies will be successful in the process of digital transformation, and where the most difficult implementation changes are expected and the greatest positive results are achieved. Decision-makers in the corporate world and in the public administration itself, as already observed in the tax administration, are faced with a process of digital transformation that will be further accelerated by the global pandemic COVID-19.
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Ajaz, Tahseen, and Eatzaz Ahmad. "The Effect of Corruption and Governance on Tax Revenues." Pakistan Development Review 49, no. 4II (December 1, 2010): 405–17. http://dx.doi.org/10.30541/v49i4iipp.405-417.
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Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al. (2008)]. The main objective of these is to increase the efficiency of tax administrations, specifically by reducing corruption and tax evasion. The second main problem of low revenue generation is political instabilities in developing countries. One of the important characteristics of political instability is unstable and governments and, hence, incoherent policy framework, which hinder in the process of long-term reforms in the system. The quality of governance as a whole is also relevant in this context. It is widely agreed that the presence of tax evasion and corruption of public officials is a social phenomenon that can significantly reduce tax revenue and seriously hurt economic growth and development.
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Faúndez-Ugalde, Antonio, Patricia Toledo-Zúñiga, and Pedro Castro-Rodríguez. "Tax Sustainability: Tax Transparency in Latin America and the Chilean Case." Sustainability 14, no. 4 (February 12, 2022): 2107. http://dx.doi.org/10.3390/su14042107.
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This study is based on a sample of the thirty Chilean companies with the highest stock presence and which demonstrate opacity problems in their tax sustainability related to the GRI 207 standard available since 2019 (which emphasizes the disclosure of tax strategies to stakeholders, especially as regards any links with their small and medium-sized enterprises (SMEs)). The study also explores the literature related to tax transparency and its evolution in Latin America. Significantly different performances were found among the tax sustainability reports. The reasons for these differences are related to the fact that some demand simple declarations of principles, while others require both reporting of evidence in front of the interest groups and revealing of the tax strategy. As a result, taxpayers seem to use their corporate social responsibility activities more to moderate reputation risk than to aim at tax transparency. At the same time, the findings reveal that the actions toward tax transparency which have defined the tributary administrations of Latin American countries since the 2018 Punta del Este Global Forum do not consider the possibility of public disclosure. In this sense, the evidence highlights the need for Latin American policymakers to introduce, at the normative level, integrated tax transparency cooperation mechanisms between state administrations and regulated companies.
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Valente, Piergiorgio. "Advance Pricing Arrangements: Optimal Tool – Optimal Framework?" Intertax 48, Issue 1 (January 1, 2020): 67–73. http://dx.doi.org/10.54648/taxi2020005.
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Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-border activities through an agreement with a tax administration in advance of such activities. APAs can be unilateral, bilateral, or multilateral depending on the number of national tax administrations involved, the latter two promising that the agreement made shall not be questioned in the other affected tax jurisdiction. Departing from the enhanced mutual agreement procedure (MAP) framework recently established among Member States through the Tax Dispute Resolution Directive, a future EU legislative initiative could outline a robust framework for MAP APAs in the Single Market. Advance Pricing Arrangements, Dispute resolution, MAP – Mutual agreement procedures, Administrative Cooperation, BEPS, Transparency, Fiscal Stateaid, Transfer Pricing
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Ihnatišinová, Denisa. "Digitalization of tax administration communication under the effect of global megatrends of the digital age." SHS Web of Conferences 92 (2021): 02022. http://dx.doi.org/10.1051/shsconf/20219202022.
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Research background: Digitalization of tax administration communication means the creation of paperless communication between the tax subject and the tax administration. Artificial intelligence technology creates new digital communication channels and contribute to more efficient paperless tax administration. The global trend of the digital age are digital assistants, chatbots, voicebots, respectively process automation. The growing investments in new information technologies is mainly due to the simplification of tax registration and payment, an automation of data analysis and the improvement of communication between tax subjects and tax administrations. Purpose of the article: The aim of the article is to evaluate the impact of global megatrends of the digital age, specifically the automation of processes on changes in the communication channels of tax administration. Methods: As a research method, it is used a mix of methods combining quantitative and qualitative analysis. Specifically, the analysis of the development and current state of digital communication strategies implemented within OECD countries, comparison of digital communication methods in Slovakia and the OECD and analysis of the use artificial intelligence as a new information technology in the tax administration communication environment. Findings & Value added: The main findings have allowed us to highlight the global trends in terms of automation as well as new practical directions of using digital interaction in real time. The recommendation for Slovakia is the transformation to new digital technologies in communication in the tax administration, it is investing in modern technologies, especially artificial intelligence, and at the same time challenging the development of digital skills of tax administration employees in this area.
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Milogolov, Nikolai S., and Azamat B. Berberov. "Russia in Global Digital Tax Reform: Together or Apart?" Journal of Siberian Federal University. Humanities & Social Sciences 14, no. 11 (November 2021): 1731–45. http://dx.doi.org/10.17516/1997-1370-0853.
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The goal of this research is to develop policy proposals for a reform of Russian corporate income tax legislation. The paper reviews and analyses international and Russian tax policy context and ongoing reforms that aim to address the challenges of the digital economy. It is shown that different states have been implementing unilateral measures in their respective tax legislation due to the absence of global consensus about coordinated reform. This leads to increasing complexity and uncertainty for digital businesses and tax administrations. Considering that the digital tax reform agenda is highly relevant for Russia for fiscal reasons, several ideas for developing Russian tax rules in this context are proposed, including amendments to the concept of corporate residence, introducing a digital services tax as an interim measure, amending the mechanism of withholding tax on royalties and clarifying the tax characterisation of supplies in digital form. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration
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D’Ascenzo, Michael. "Country note: Integrity The Keystone to Good Tax Administration." Intertax 46, Issue 3 (March 1, 2018): 240–51. http://dx.doi.org/10.54648/taxi2018025.
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Corruption has a corrosive impact on the wellbeing of a nation, and is especially damaging to tax administrations. The article explores the causes of corruption both from the perspective of the design of tax systems and from the perspective of tax administrations. It outlines a range of generic remedies that can be used to minimize the risk of corruption. In giving life to these generic remedies the article follows the approach taken by the Australian Taxation Office to reinvigorate its integrity framework as a result of the improper conduct of an assistant commissioner (Petroulias) in the late 1990s.
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Fernández, María Jesús García-Torres. "Corporate Tax Harmonization: Key Issues for Ensuring an Efficient Implementation of the CCCTB." Intertax 40, Issue 11 (November 1, 2012): 598–605. http://dx.doi.org/10.54648/taxi2012061.
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Most studies on the Common Consolidated Corporate Tax Base (hereinafter CCCTB) focus on whether the most appropriate quantification of the tax base has been chosen and on the prediction of inherent tax or economic effects. However, other problems concerning the implementation of a harmonized corporate income tax should be taken into account. Firstly, genuine fiscal neutrality ought to be established. Implementing a corporate income tax able to reach the objectives of tax revenue is crucial, even more given the different needs of the various Member States (hereinafter MS) by using a fair and objective system besides the relationship between taxpayers and the administration should be regulated. At the same time, articulating the relationships between different administrations to the existence of a uniform interpretation is a must. Finally, designing a conflict management system to apply equally to all citizens is essential.
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Deng, Yi-Hong, and Ting Luo. "Tax Revenue Manipulation by Local Taxation Administrations in China." Asia-Pacific Journal of Accounting & Economics 18, no. 1 (April 2011): 61–75. http://dx.doi.org/10.1080/16081625.2011.9720874.
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Klun, Maja. "Performance Measurement for Tax Administrations: The Case of Slovenia." International Review of Administrative Sciences 70, no. 3 (September 2004): 567–74. http://dx.doi.org/10.1177/0020852304046210.
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Pamungkas, Hanggoro. "Penyelesaian Sengketa Pajak." Binus Business Review 2, no. 1 (May 30, 2011): 551. http://dx.doi.org/10.21512/bbr.v2i1.1162.
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Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. Any tax dispute of the tax administrations assessment will be reviewed by filling complain, and later any further tax assessments dispute will be solved by bringing the case by appealing to Tax Court. Study uses field data and other related readings,in field research is collecting related data including appeal letter and the Tax courts process, as well as library research collecting related data to support the analysis. Result of the research on three tax payers shows caused by some taxs or fiscals corrections, and in the tax court is neither not supported with reliable evidences, nor tax payers do not completely fulfill tax laws and regulations. The study on the cases suggesting that taxpayers have always to provide all related documents to make tax audits done accordingly, and tax payers could explain them to judges, andsuggestions for tax court could possibly to complete the review in six moths or sooner to avoid unnecessary additional cost to taxpayers on penalty.
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Robert-Angers, Michaël, and Luc Godbout. "Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (August 2021): 513–27. http://dx.doi.org/10.32721/ctj.2021.69.2.pf.robert-angers.e.
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The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the growing use of such models creates many challenges for tax administrations. In particular, these new business practices call into question the traditional ways of collecting tax revenues, and thus force tax administrations to innovate. In Quebec, the context surrounding the legalization of the operations of the multinational Uber has led to an agreement between the company and the provincial government providing that Uber will carry out, on behalf of the drivers using its platform, tax compliance activities that employers would normally perform. Specifically, Uber now pays the sales tax applicable to drivers' transactions directly to Revenu Québec. This arrangement helps to protect commodity tax revenues in an economic sector where tax evasion is prevalent.
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Williams, Colin. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe." Administrative Sciences 10, no. 3 (July 14, 2020): 43. http://dx.doi.org/10.3390/admsci10030043.
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Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when the benefits exceed the costs. The result has been the emergence of a voluntary compliance approach viewing taxpayers as social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizontal trust (in others). Using a probit regression analysis of data from special Eurobarometer surveys conducted in 2007, 2013 and 2019, the finding is that although the likelihood of participating in tax non-compliance is largely not associated with the level of penalties and risk of detection, it is significantly associated with the level of vertical and horizontal trust, with participation in tax non-compliance increasing with lower vertical and horizontal trust. The implications for theory and for how public administrations tackle tax non-compliance are then discussed.
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Mariana, MUZYCHUK, and FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 64–76. http://dx.doi.org/10.31617/zt.knute.2021(116)06.
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Background. Countering the erosion of the tax base through the use of transfer pricing (TP) is an important element of tax policy. Ukraine is implementing three-level TP reporting and the procedure of automatic exchange of tax information. The analysis of recent research and publications has showedthat research on the use of data obtained in the exchange of tax information procedure under the CbC standard is relevant and controversial. The aim of the articleis to investigate the conditions for the introduction of automatic information exchange in Ukraine and provide recommendations for the practical use of the obtained data for tax control purposes. Results. An analysis of the structure of three-level TP reporting and the conditions of its first submission in Ukraine was performed. The procedure of automatic exchange of tax information according to the CbCR standard is considered. Based on the results of this study, a set of proposals for the use of CbC reporting data for tax administration purposes has been developed. The implementation of these proposals will help strengthen tax control and administration. Conclusion. The information received under CbCR-standard is intended for comprehensive analysis and risk identification by tax administrations and cannot be an alternative to tax audits or investigations. The obtained results can be used to build the business processes on CbC information application by the tax authorities. Further research in this direction should focus on the development of recommendations for the business process on the automatic exchange of information according to the CbCR standard establishment and the further use of the data obtained under this exchange by the tax administration.
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Rossi-Maccanico, Pierpaolo. "Fiscal State Aids, Tax Base Erosion and Profit Shifting." EC Tax Review 24, Issue 2 (April 1, 2015): 63–77. http://dx.doi.org/10.54648/ecta2015008.
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In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that perspective and explains how the application of State aid rules is theoretically justifiable and even more appropriate from an EU perspective rather than the use national anti-abuse rules. The author suggests that State aid review is a more effective instrument to tackle abusive tax planning in the EU, because a supranational regulator, subject to EU judicature control, manages it. The author considers that the power of the tax administrations to correct the taxpayers' determinations of their taxable income and fix them on the basis of independent criteria is intrinsically discretional and that transfer-pricing corrections may be cast into legal uncertainty. Accordingly, a new procedural framework is required to restore legal certainty to an area of State aid control which puts into question the proper implementation of the transfer-pricing power of correction by the competent tax administrations. With the grant of an advance ruling a tax administration provides advance certainty about the acceptable determination of the taxable income that a taxpayer should follow; which the author considers to be a sui-generis special right within the meaning of Article 106(1) TFEU. The article accordingly suggests that the Commission adopts a directive under Article 106(3) TFEU to define the conditions under which individual rulings can be granted in respect of undertakings enjoying special rights such as the multinationals being the recipients of transfer-pricing adjustments.
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Borges, Alexandre Siciliano. "The Improper Use of Country-by-Country Reports: Some Concerns on the Brazilian Approach to BEPS Action 13." Intertax 45, Issue 12 (December 1, 2017): 841–51. http://dx.doi.org/10.54648/taxi2017074.
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Common among several ‘aggressive’ tax planning schemes used by multinational enterprises (MNEs) is the fact that the negotiating structures undertaken by taxpayers relied, to some extent, on the unique features of the transfer pricing rules of the countries involved. In this context, BEPS Action 13 proposes the development of rules that may enhance transparency for tax administrations through the improvement and standardization of transfer pricing documentation. However, a tax administration is not free to use information obtained through the exchange or implementation of country-by-country reports in order to pursue its own means and goals, according to its tax policy. The authors suggest that the use of this information remains bound to the concept of ‘appropriate use’ and that an improper use of the information may lead to improper results with regard to domestic tax assessments or the evaluation of the relevant aspects of legal facts.
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Rodrigues, Carlos, Ana Campina, and Graziela Moraes. "Cryptocurrencies: A political and a fiscal analysis." New Trends and Issues Proceedings on Humanities and Social Sciences 6, no. 3 (September 18, 2019): 102–11. http://dx.doi.org/10.18844/prosoc.v6i3.4341.
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The existence of cryptocurrency a decade ago is an inescapable reality that at the moment generates a high financial influence at global level, the fact that obliges us to know and to study them. Our questions are essentially at three levels: their acceptance, or not, by the States in the face of the paper-money issued by their Central Banks and how the Private Banks react to this virtual currency created in particular; what actions have Tax Administrations at the global level faced with the wealth they generate and the financial values that move in the real economy. Our study is based on the doctrine that already exists, but mainly financial reports produced by central banks and private banking as well as by tax administrations. Finally, we present our conclusions on the current state of analysis and financial studies of the banking system and tax administrations and, of course, our opinion.
Keywords: Cryptocurrency, Bitcoin, fiscal analysis, policies, perceptions.
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Umar, Mohammed Abdullahi, and Abdulsalam Masud. "Why information technology is constrained in tackling tax noncompliance in developing countries." Accounting Research Journal 33, no. 2 (January 27, 2020): 307–22. http://dx.doi.org/10.1108/arj-11-2018-0205.
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Purpose This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms. Design/methodology/approach The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were used to construct a grounded theory to explain the constraint of IT in tackling the prevalent tax noncompliance in underdeveloped countries. Findings First, IT is not immune to the systemic corruption prevalent in many developing countries; hence, it is quickly compromised. Second, IT can be efficient in dealing with registered taxpayers but cannot deal with the overwhelming large numbers of operators in the informal sector. Third, E-tax administration, which is a hallmark of IT-led tax administrations in advanced countries, is very slow to catch up in developing countries. A computerized tax administration alone, as currently obtainable in developing countries, is not enough to engender large usage of e-filing. Businesses, especially small and medium-sized enterprises (SMEs), need IT infrastructure as well to align with tax administration. Unfortunately, basic IT infrastructure is yet to be available to a large section of SMEs in developing countries. Research limitations/implications Underdeveloped countries are diverse. This study is from a single country and there may be need to take note of other countries’ peculiarities. However, Nigeria constitutes a good case study. Practical implications There is need to reform the people and systems along with IT originality/value. Originality/value To the authors’ knowledge, this study is the first to explore this very important question and among the first to explore tax administrators’ perspectives.
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Estellita, Heloisa, and Frederico Silva Bastos. "TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL." Revista Direito GV 11, no. 1 (June 2015): 13–35. http://dx.doi.org/10.1590/1808-2432201502.
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Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in a global dimension. Fo cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions and agreements seems to be a feasible solution. The brazilian legal framework contains principles and rules that make international cooperation and exchange of information (eoi) with other countries possible. Furthermore, the brazilian tax administration has wide-ranging access powers to obtain information for international exchange purposes and has the tools to coercively produce such information. Brazil is following the right path to implement international exchange of information standards. However, there are some obstacles that need to be fixed for a more efficient implementation of these mechanisms. This article examines some topics of the brazilian legal and institutional framework on the tax exchange of information, such as a new model of approach of the tax administration, the tax transparency agenda and the international agreements on eoi matters, the brazilian supreme court rulings under bank secrecy and the rights of brazilian taxpayers regarding eoi.
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Antić, Dinka. "Tax (Un)Certainty: From Axiom of Taxation to Dimension of Tax Policy Design // (Ne)određenost poreza: od aksioma oporezivanja do dimenzije dizajna poreske politike." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (July 24, 2018): 142. http://dx.doi.org/10.7251/gfp1808142a.
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Principle of tax certainty belongs to legal-technical principles of taxation. It requires that the tax paid by tax payers should be certain, not determined arbitrary. Application of principle of tax certainty is of great importance not only for tax administration because of predictable collection of revenues, but also for taxpayers due to minimising cash flow risks and realization of planned business activities. Classical financial theory considers principle of tax certainty as axiom that should not be explained additionally. However, its application in modern states is jeopardised, since tax systems have become more complex, not only in the sphere of legislation, but also in the field of implementation of tax laws. In the era of globalisation and expansion of cross-border business, taxpayers are facing with problem of tax compliance in more than one jurisdiction, and tax administrations with problem of determination of proper tax treatment. Tax uncertainty seriously affects liquidity, business and business strategies of taxpayers, and, at the macro level, investment, trade and revenue collection. Modern financial flows request a redefinition of principle of tax certainty and an achievement of the balance between tax certainty and desirable degree of tax uncertainty, which is needed for implementation of tax reforms and greater flexibility of tax policy, as strong instrument in the time of economic crisis.
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Lennard, Michael. "Base Erosion and Profit Shifting and Developing Country Tax Administrations." Intertax 44, Issue 10 (October 1, 2016): 740–45. http://dx.doi.org/10.54648/taxi2016063.
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The Organisation for Economic Co-operation and Development (OECD) membership comprises thirty-four countries, and adding G20 countries which are not OECD members gives a total of forty-two countries participating most directly in the base erosion and profit shifting (BEPS) norm setting. There are therefore 151 UN Member countries whose participation in the BEPS process can be seen as relatively peripheral. Their political and representational significance and its relevance to global tax norm setting is often missed by a relevant but incomplete focus on the economic importance of the Group of Twenty (G20). The application to, and adaptation of, the BEPS outcomes to those countries, the likelihood of their commitment to such outcomes, and the way in which any such commitment is likely to find expression in practice are important to businesses economically engaging with such countries. In particular, an awareness of the way in which such countries are likely to view BEPS norm development and implementation, and to add to or depart from it on issues like the taxation of the services economy, should be a necessary part of any business planning, especially for global multinational enterprises (MNEs) seeking to engage with those countries as long-term business and development partners going forward. This article considers some of the key BEPS Actions and ‘Inactions’ in this context.
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Fjeldstad, Odd-Helge, Merima Ali, and Lucas Katera. "Policy implementation under stress." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 129–47. http://dx.doi.org/10.1108/jfmpc-10-2018-0057.
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Purpose Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and centralised collection regimes. This paper aims to examine how inter-organisational cooperation affected implementation of the reforms. Design/methodology/approach The study draws on data from a variety of sources of information collected during a series of fieldworks over the past decade. Semi-structured interviews were conducted with a wide range of stakeholders, including senior managers and operational staff of the national and municipal tax administrations. The interviews focused on the background and objectives of the property tax reforms, working relations between the central and local government revenue administrations, technical and administrative challenges and innovations, and changes over time with respect to revenue enhancement and implementation of the reforms. Relevant tax legislation and regulations, budget speeches and reports were reviewed. Findings Two lessons of broader relevance for policy implementation and PT administration are highlighted. First, institutional trust matters. Top-down reform processes, ambiguity related to the rationale behind the reforms and lack of consultations on their respective roles and expectations have acted as barriers to constructive working relationships between the local and central government revenue agencies. Second, administrative constraints, reflected in poor preparation, outdated property registers and valuation rolls and inadequate incentives for the involved agencies to cooperate hampered the implementation of the reforms. Originality/value This paper contributes to the literature on inter-organisational cooperation in revenue collection through a detailed case study of property tax reforms in a developing country context. It also contributes to the literature on policy implementation by identifying political and administrative factors challenging the reform process. In line with this literature, the study shows that policy implementation is not necessarily a coherent process. Instead, it is frequently fragmented and disrupted by changes in policy formulation and access to adequate resources.
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Mosquera Valderrama, Irma Johanna, Addy Mazz, Natalia Quiñones, and Craig West. "Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency." Intertax 46, Issue 2 (February 1, 2018): 140–55. http://dx.doi.org/10.54648/taxi2018015.
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The aim of this article is twofold. The first aim is to provide a comparative overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application of these rules to tackle aggressive tax planning. The second aim is to assess whether or not the application of general anti-avoidance rules (GAARs) in these countries is consistent and clear (transparent) for the taxpayer. The main argument is that to tackle aggressive tax planning, countries should have GAARs in accordance with the standard of fiscal transparency as developed in this article (i.e. availability, clarity, simplicity and reliability). Furthermore, the relationship between the taxpayer and tax administration should be enhanced considering mutual trust, legitimate expectations and respect for the taxpayers’ rights. This article provides recommendations to enhance the relationship between tax administration and taxpayers to facilitate a coordinated relationship. Such a coordinated relationship means, on the one hand, that the governments (tax administrations) are provided access to the information regarding the activities of the taxpayer; and, on the other hand, that taxpayers voluntarily disclose the structure and nature of the economic activities or businesses in the country.
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Szołno-Koguc, Jolanta, and Natalia Ołówko. "The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 53, no. 3 (November 28, 2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.
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<p>The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.</p>
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Eberhartinger, Eva, and Maximilian Zieser. "The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs." Schmalenbach Journal of Business Research 73, no. 1 (March 2021): 125–78. http://dx.doi.org/10.1007/s41471-021-00108-6.
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AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.
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Martins, António, Sandrina Correia, and Daniel Taborda. "Group Transactions, Transfer Pricing and Litigation: Evidence from Portugal." Intertax 48, Issue 11 (October 1, 2020): 998–1011. http://dx.doi.org/10.54648/taxi2020101.
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In Portugal, in the wake of the introduction of tax arbitration in 2011, courts have ruled in several cases involving transfer pricing (TP) judicial conflicts. The research questions that this article addresses are: What are the core issues in TP litigation in Portugal? Do they follow international trends? What is the predominant outcome of arbitration rulings, and why do tax authorities experience defeat so many TP cases? Based on the total (thirty-two) TP arbitration cases decided in Portugal from 2012 to 2017, the authors find that tax administrations (TA) were successful in only three cases. Courts also found that tax audit reports often misused the comparability concept, and the methods that were used were also often disallowed by arbitrators. Therefore, TAs should proceed with caution in audits and seek robust foundations to TP adjustments. Multinational groups must also carefully substantiate their related party transactions in order to minimize audit risk and compliance costs of taxation. Group transactions, transfer pricing, tax arbitration, Portugal.
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Teszner, Krzysztof. "Country Note: Customs And Fiscal Control In Poland As A Radical Measure To Eliminate Tax Evasion." Intertax 48, Issue 10 (September 1, 2020): 922–28. http://dx.doi.org/10.54648/taxi2020090.
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Many European countries with stable market economies have recently taken measures to seal their own tax systems. A noticeable phenomenon are the modifications in the organization and functioning of tax administrations and in the existing procedures for the control of taxpayers with respect to the tax law. Customs and fiscal control, which was recently introduced in Poland, is an example of a new control procedure aimed at eliminating tax evasion and combating tax fraud, especially carousel transactions in value added tax. The introduction of this control was preceded by the establishment of a special Customs and Fiscal Service within the modernized National Fiscal Administration. In the article, the author analyses and evaluates the regulations contained in the Act on National Fiscal Administration that concern the fundamental aspects of performing customs and fiscal control. In this contribution, the author emphasizes that the very broad scope of the subject matter of customs and fiscal control allows for a significant amount of freedom for authorities in shaping the control policy and modifying it depending on the risks involved. The exploitation of the powers granted by tax authorities in a disproportionate manner is a source of tax disputes initiated by the controlled taxpayers. Customs and fiscal control in the area of tax law compliance is one of four tax procedures in force in Poland that is aimed at verifying compliance with tax obligations. Although these procedures should be autonomous, in practice, the dualism of control has been maintained. Customs and fiscal control precedes tax proceedings and automatically transforms into these proceedings without any formal initiation. This is a completely innovative legal instrument that allows for rapid investigation and determination of the amount of tax arrears. In this author’s opinion, a customs and tax inspection is a special procedure for obtaining and collecting evidence that is subsequently employed in tax proceedings. Tax law, tax administration, custom and fiscal control, tax evasion.
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Cotton, Margaret, and Gregory Dark. "Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System." Technical Notes and Manuals 17, no. 03 (2017): 1. http://dx.doi.org/10.5089/9781475583984.005.
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Myung Jae, Sung. "Are Distributional Impacts of Political Regime Shifts on Personal Income Taxation Significant in Korea?" Korean Journal of Policy Studies 30, no. 1 (April 30, 2015): 1–33. http://dx.doi.org/10.52372/kjps30101.
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This paper evaluates the distributional impacts of political regime shifts on personal income tax (PIT) between the radical and the conservative parties over the last two decades in Korea; most Korean people believe that tax policies have alternated between equity (i.e., redistribution) and efficiency (i.e., growth) depending significantly on the political stance of administrative government, even though their subjective belief has never been rigorously verified. The analysis includes estimation of changes in effective PIT burden and its redistributive effects between administrations. The changes in PIT burden were decomposed by factor to consistently compare the real effects of political regime shifts by eliminating the noise caused by other factors. The radical administrations were likely to fortify the redistributive effects of the PIT, while the conservative administrations were likely to enhance efficiency at the expense of equity. The conservative administrations were likely to decrease effective PIT burden to a certain extent. The radical administrations were likely to lower marginal PIT rates to cope with inflation, but this strategy did not fully offset the inflationary effects of nominal income growth; as a result, effective PIT rates increased a little, unlike during the conservative administrations. However, contrary to the subjective belief of Korean people, the changes in redistributive effects of the PIT were not obvious or clearly distinctive between administrations.
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Mitin, Dmitry Alekseevich. "Improvement of the models of tax administration of income of digital companies received from commercial activity on the territory of the Russian Federation." Налоги и налогообложение, no. 6 (June 2020): 14–25. http://dx.doi.org/10.7256/2454-065x.2020.6.33715.
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This article examines the problems of taxation of income of foreign digital companies faced by tax administrations worldwide, including the Russian Federation. The subject of this research is the current models of taxation of income of foreign digital companies in Russia and the world. The goal consist in the development of new approaches towards administration of tax income of foreign digital companies in the Russian Federation for the long-term, as well as to ensure country's fiscal interests in the immediate future. Within the framework of this research, the author reviews the modern concept of permanent representation of foreign company, and determines the reasons impeding the implementation of this concept in the area of e-commerce. Assessment is given to feasibility of introducing digital tax in Russia. The scientific novelty consists in the author’s original concept of establishment of permanent representation of foreign digital company, as well as in proposal for its implementation into the tax system of the Russian Federation. Recommendations are also given on introduction of digital tax in Russia, including formulation of its basic elements, such as the object of taxation, tax base, tax rate, tax period and tax breaks. In the conditions of limited open analytical data on transboundary e-commerce on the territory of the Russian Federation, the author estimates feasibility of introducing digital tax and its economic effect on the country.
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KRYSHTOPA, Iryna, and Larysa NIKOLENKO. "Country-by-country reporting: international experience of implementation." Fìnansi Ukraïni 2021, no. 6 (August 4, 2021): 29–39. http://dx.doi.org/10.33763/finukr2021.06.029.
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Considering the tasks set for Ukraine in frames of combating tax evasion of multinational enterprises, it is extremely important to bring the provisions of national legislation in line with international rules of tax administration. This primarily concerns the creation of institutional conditions in order to increase the financial flows transparency of multinational enterprises for tax administrations and enable them to obtain necessary information for identifying and assessing transfer pricing risks.Nowadays, more than 100 countries prepare a country-by-country report of an international group of companies, which discloses data on activities of certain enterprises in accordance with the requirements of national legislation and the unified standard of country-by-country reporting, approved by the OECD [1]. However, the analysis of domestic practice of reporting by countries of international group of companies, as well as the study of other regulations, which application allows metropolitan countries to ensure the transparent level of taxation of their multinational corporations, indicates the need for further improvement of domestic mechanisms for counteracting tax base erosion and exchange of information obtained in the framework of international exchange. This fact actualizes a chosen research topic. It is revealed that information disclosed in country-by-country reports gives the possibility for tax administrations to assess high risks of transfer pricing. In turn, the development of the mechanism for ensuring confidentiality and appropriate use of such reports will oblige taxpayers to careful adhere to transfer pricing rules and mandatory tax information exchange. The investigation of international experience in frames of implementation of uniform standards for the disclosure of information on income distribution and tax payments suggests the importance of country-by-country reporting. And identification of main trends in the field of international initiatives on issues of disclosure of income distribution information by groups of enterprises brings Ukraine closer to the consistent implementation of this approach in practice of international groups of companies.
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Brown, Ian. "Tax Remission and Tax Burden in Rural Lower Burma during the Economic Crisis of the Early 1930s." Modern Asian Studies 33, no. 2 (April 1999): 383–403. http://dx.doi.org/10.1017/s0026749x99003236.
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In the late 1970s, a modest scholarly clash took place between James C. Scott and Michael Adas over the extent to which, if at all, the British administration in Burma had granted tax remissions to the rural population of the province during the economic crisis of the early 1930s. This formed an important part of their wider debate on the causes of the major rebellion—the Hsaya San rebellion—which erupted in Lower Burma in the closing days of 1930. First into the arena was Scott, in The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia, published in 1976. On this issue, Scott's starting point was the observation that the colonial world of the late nineteenth and early twentieth centuries saw a very marked increase in the capacity of the state to extract tax revenues from rural populations. The decisive strength of colonial administrations in this respect lay in paperwork, in ‘the inexorable progress of cadastral surveys, settlement reports for land revenue, censuses, the issuance of land titles and licences, identity cards, tax rolls and receipts . . .’, in other words, in the creation of ‘nets of finer and finer official weave’ that trapped rural taxpayers with increasing thoroughness.
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Kot, Sebastian, and Ján Dobrovič. "Process Model of the Economic Efficiency of the Financial Administration of an EU Member State." SHS Web of Conferences 90 (2021): 01009. http://dx.doi.org/10.1051/shsconf/20219001009.
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The current reform of Slovakia’s tax system is a part of the country’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. However, its implementation in practice is problematic due to the attitudes and problems of both the professional public and business entities. The aim of this contribution is to help students and business entities to understand the tax system reforms. The contribution is based on information from the main actors of the tax reforms. The data were obtained during 3 months (2019 – 2020) using the questionnaire method. These were processed using basic statistical methods of the descriptive type, followed by an analysis of the principal factors and factor analysis. The factor analysis was crucial for our contribution because it identified 5 significant indicators with regards to the assessment of the reforms and the functioning of the tax system. Subsequently, a correspondence analysis was conducted of the factor “Electronisation/computerisation – greater user comfort” to find out the differences in the perception hereof among the respondents. The contribution therefore provides a new perspective on the evaluation and functioning of the reforms of the Financial Administration’s management system in the Slovak Republic. Within the framework of the research into this matter, and with a view to increasing the efficiency of the system globally, we also looked at the existing functional organizational structures and tax administration systems in Hungary, Poland, Czech Republic and Slovenia. On the basis of trend analysis, we can assume that the upcoming reform of the Tax and Customs Administrations will significantly contribute to the increasing efficiency of the system and to the positive perception of taxes, which are currently viewed as a socially unpopular obligation.
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Awadh Bin-Nashwan, Saeed, Ahmed Mubarak Al-Hamedi, Munusamy Marimuthu, and Abobakr Ramadhan Al-Harethi. "Study on system fairness dimensions and tax compliance in the Middle East context." Problems and Perspectives in Management 18, no. 1 (March 2, 2020): 181–91. http://dx.doi.org/10.21511/ppm.18(1).2020.16.
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People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.
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Antón Antón, Álvaro, Álvaro Jesús Del Blanco García, Irma Mosquera Valderrama, José-Andrés Rozas, and Marina Serrat Romaní. "THE INTERNET OF THINGS IN TAX LAW." Revista Crónica Tributaria 182, no. 1 (March 2022): 151–205. http://dx.doi.org/10.47092/ct.22.1.5.
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Internet of Things (IoT) is currently a technology in expansion, which is used for multiple purposes. This article explores how Tax Law and Administrations could use it to improve the level of tax compliance and enforcement without overrunning the limits of taxpayers’ rights, through five Sections: Tax Proof; Taxpayers’ Rights; VAT & Customs; Fiscal Incentives; Energy taxation. Since is a very novel disruptive technology, this paper addresses common taxation topics, from a tax policy perspective, that can be related to any national or supranational regulations.
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Elizondo, Carlos. "In Search of Revenue: Tax Reform in Mexico under the Administrations of Echeverría and Salinas." Journal of Latin American Studies 26, no. 1 (February 1994): 159–90. http://dx.doi.org/10.1017/s0022216x00018885.
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This paper analyses two efforts of the Mexican Federal Government to implement a tax reform. The first was made by the Echeverría administration (1970–6). The second is currently taking place under the Salinas government, in office since December 1988.My aim is to understand what economic, ideological and political conditions give rise to a successful tax reform. I will focus on government relations with business, in particular with big business; and on the nature of the proposed tax reforms (each of which had different distributional costs). The question is how these factors affected the outcome of the two reforms. While Echeverría's progressive reform was subsequently replaced by an increase in tax rates, the second, that of Salinas, has, so far, been successful.
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Bogovac, Jasna, Natalia Soloveva, Michal Radvan, Jarosław Marczak, and Natalia Uvarova-Patenko. "Tax Administration of Large Taxpayers in Some CEE and CIS Countries." Public Governance, Administration and Finances Law Review 3, no. 2 (December 31, 2018): 5–27. http://dx.doi.org/10.53116/pgaflr.2018.2.1.
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We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a “pioneer” attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.