Academic literature on the topic 'Tax authority instruments'
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Journal articles on the topic "Tax authority instruments"
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Suska, Suska, and Yuventus Effendi. "TAX HARMONIZATION ASEAN MELALUI ASEAN TAX FORUM -PEMBELAJARAN DARI PROSES TAX HARMONIZATION UNI EROPA-." Kajian Ekonomi dan Keuangan 15, no. 1 (November 9, 2015): 33. http://dx.doi.org/10.31685/kek.v15i1.85.
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ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further support the building of a competitive ASEAN Economic Community. The tax harmonization process among member states of ASEAN needs several stages to be taken. Tax Treaty as the step to eliminate the double taxation still not implemented by all ASEAN members. Tax rate particularly corporate tax rate is varying among countries. Learning the lesson from European Union, the direction of tax harmonization is to establish the common tax base while tax rate still differentiate among member states.
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Iriqat, Raed A. M., and Ahmad N. H. Anabtawi. "GDP and Tax Revenues-Causality Relationship in Developing Countries: Evidence from Palestine." International Journal of Economics and Finance 8, no. 4 (March 23, 2016): 54. http://dx.doi.org/10.5539/ijef.v8n4p54.
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<p>The study aims to investigate the causality relationship between Gross Domestic Product and its components with Tax revenues in developing countries as a case study in Palestine. This study based on an empirical approach using secondary data from Palestine monetary Authority during (1999-2014). The findings exposed mainly that the tax revenues does not Granger Cause each of the Palestinian Gross Domestic Product, Government spending, Consumption, Investment and Balance of trade. In addition, researcher divided period of study into three stages according to changing in income tax act. Moreover, results shows that the impact of macro-economic variables on tax revenues and correlations between dependent and independent variables was changing from one stage to other.</p>This paper concludes that the Palestinian authority should motivate investment conditions and improve the tax collection instruments and decrease the tax invasion. In addition, Palestinian government should rationalize the government consumption spending and increase the government expenditure for the development.
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Slemrod, Joel. "Tax Compliance and Enforcement." Journal of Economic Literature 57, no. 4 (December 1, 2019): 904–54. http://dx.doi.org/10.1257/jel.20181437.
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This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development—the analysis of randomized controlled trials mostly delivered via letters from the tax authority—and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allow one to assess whether a given enforcement intervention is worth doing. (JEL H26, H30)
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Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (July 3, 2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.
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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best practice VATs. The main reasons for the gap are; a narrow VAT base fuelled by rampant VAT zero-rates and exemptions; it defies the destination principle; it does not conform to the principle of tax neutrality and tax simplicity; and it has high costs of collection and compliance. The study recommends that the Zimbabwean VAT system should be aligned to the best practice VAT through streamlining VAT privileges and correctly implementing the destination principle. Adequate funding should be allocated to the Zimbabwe Revenue Authority in order to embrace the Information Communication Technology (ICT) drive to reduce costs of compliance and collection.
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Jacobs, Nicholas F., and James D. Savage. "Kennedy’s Keynesian Budgetary Politics and the 1962 Public Works Acceleration Act." Journal of Policy History 30, no. 3 (June 21, 2018): 522–51. http://dx.doi.org/10.1017/s0898030618000192.
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Abstract:Public works spending was an integral component of John F. Kennedy’s fiscal policy. Drawing on a wide range of archival evidence from the Kennedy Presidential Library, we show how the administration worked to pass a $2.5 billion infrastructure bill that would give the presidency unilateral authority in determining where and when those funds would be spent. Contrary to recent accounts that emphasize Kennedy’s role in promoting massive tax cuts in 1963–64, the 1962 Public Works Acceleration Act was a key fiscal instrument that Kennedy advocated prior to the administration’s push for tax reform. Moreover, the public works policy was strictly Keynesian—designed as a proactive countercyclical “stabilizer” that would generate budget deficits in order to make up for slack in a recession. Kennedy’s plan faced stiff resistance in Congress and the history of the law offers important lessons for why infrastructure programs are often disregarded as countercyclical instruments.
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Piolatto, Amedeo. "Itemised Deductions: A Device to Reduce Tax Evasion." German Economic Review 16, no. 4 (December 1, 2015): 422–38. http://dx.doi.org/10.1111/geer.12059.
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Abstract With direct incentives and sanctions being the most common instruments to fight tax evasion, the theoretical literature has tended to overlook indirect schemes, such as itemised deductions, in which one agent’s behaviour affects the likelihood that others will declare their revenue. Itemised deductions provide an incentive for consumers to declare their purchases. This induces a partial shift in the demand from the black market to the legal one, for consumers need a transaction receipt to enjoy the tax deduction. I show that it is possible to increase tax proceeds by choosing a suitable level of itemised deduction, and this, for any level of taxation. Indeed, the cost for the tax authority on the consumers’ side is more than compensated for by the extra proceeds generated on the sellers’ side.
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Krever, Richard. "A Tax Policy Legacy: Tim Edgar's Contributions to Tax Scholarship and Tax Legislation." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 517–37. http://dx.doi.org/10.32721/ctj.2020.68.2.sym.krever.
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Tim Edgar's passing in December 2016 dealt a severe blow to tax scholarship in Canada and globally, not to mention being a sad loss for this journal, to which he was a contributor for over three decades. Tim's books, journal articles, and book chapters spanned a wide spectrum of tax policy issues and have played a central role in helping policy makers, academics, and students understand some of the most conceptually and technically difficult areas of tax law. Tim's book on the taxation of financial arrangements, published by the Canadian Tax Foundation, is viewed by policy makers worldwide as the definitive authority on the subject, setting out a principled path to carving out the debt component of financial instruments and subjecting it to neutral accrual taxation. In a closely related area, his detailed analysis of the difficulties confronting policy makers who seek a neutral application of the goods and services tax (GST) to financial supplies is considered to be foundational work in the field, and his proposal to remove the tax from business-to-business supplies has been adopted directly in New Zealand and via an indirect mechanism in Singapore. Tim's work on the general anti-avoidance rule is cited time and again as a key treatment of the topic, while his proposal to extend thin capitalization rules to outbound investment has been adopted in Australia. Tim's comprehensive analysis of the Canadian pseudo-imputation system opens the door to a much-needed reconsideration of the system. The more challenging the subject matter, the deeper Tim investigated and methodically dissected the topic to arrive at reasoned recommendations for reform. Tim's work will continue to be read, cited, and applied in practice for many years.
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Alzyadat, Jumah Ahmad. "Public Debt Management and Macroeconomics Policies Coordination: Evidence from Jordan." Revista Amazonia Investiga 9, no. 36 (January 29, 2021): 59–72. http://dx.doi.org/10.34069/ai/2020.36.12.5.
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This study aimed to analyze the effects of fiscal and monetary policies interactions on public debt in Jordan during (1970 – 2019). Using Vector Error Correction Model (VECM) derived from VAR (Vector Auto regression), and examine dynamic interactions between economic variables over time, by Appling Impulse Response Function, and Variance Decomposition. The results indicated that the fiscal policy instruments affect public debt in two different directions, the expansion of government expenditure positively affect public debt, while tax revenues reduce indebtedness. The monetary policy instruments affect public debt in the same directions, as the results indicated that the central bank in controlling money supply and managing interest rate helps the fiscal authority in reducing the public debt in Jordan. The results confirm the strongest impact of government expenditure on public debt in Jordan. The study recommends the necessity of rationalizing government expenditures and combating tax evasion. In addition, more coordination between fiscal and monetary policies.
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Tasalov, K. A. "Legal problems of the Russian concept of risk-oriented approach in the area of taxation." Actual Problems of Russian Law, no. 4 (May 30, 2019): 55–61. http://dx.doi.org/10.17803/1994-1471.2019.101.4.055-061.
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A risk-oriented approach used by the Russian tax authorities for planning control activities contains a number of shortcomings that reduce its effectiveness in terms of encouraging compliance. The stages of the risk assessment process are reflected in various legal instruments that are not integrated into any system. The legal mechanism established by the tax authorities at the subordinate level to assess risks creates a prerequisite for violation of the principles of the taxes and fees legislation. This flaw is caused by the lack of differentiation of risk criteria, which leads to the intervention of regulatory authorities in the economic activities of controlled entities, regardless of their compliance with all mandatory rules. The absence of the requirement for compliance of the control activity with the identified risk allows the regulatory authorities to carry out inspections on all taxes without sufficient grounds, which is burdensome for the controlled entities. Thus, the legal structure of this approach encourages the tax authorities to employ the law enforcement practice violating the principles of neutrality of taxation and the balance of private and public interests. Based on the experience of the United Kingdom tax authority (HM Revenues & Customs) that, like the Russian tax authorities, has been using a risk-oriented approach since 2007, the author identifies the main directions of development of this approach in Russia. Among such areas, in particular, the author has highlighted: consolidation of the norms regulating the process of applying the risk-oriented approach at all stages into a single regulatory legal act of the subordinate level; elimination of latent criteria of tax risk and the framework reflection in the system of publicly available criteria of all possible risk factors identified by the tax authority; creation of guarantees ensuring protection of bona fide persons from excessive control measures.
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Balliu, Henris. "Policies in the Fight against Fiscal Evasion in Albania." European Journal of Interdisciplinary Studies 4, no. 3 (November 29, 2018): 7. http://dx.doi.org/10.26417/ejis.v4i3.p7-13.
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The transition process in Albania has revealed numerous problems uniformly spread having versatile impact. Such referring point is quality and effectiveness of fiscal policy in order to establish a sustainable connection among its goals and instruments being used. As a country that operates under conditions of market economy, Albania deems it necessary to increase the level of revenues in order to stabilize problems of economic balance and balance of payments. The analyses have shown that authority of fiscal policy has played primary role in the economic progress of the country. For that purpose, the behavior of contributors and their opportunity for evasion is taken into account as an important factor in the drafting of fiscal policies. The large business and VIP business conceal revenues; manipulate balances and the number of employees. Therefore they avoid tax liabilities. Roughly 45 % of economy in the country is informal, an informal market, an informal business and so on. Even nowadays, when a series of measures and amendments to the law have taken place, we still remain inside the transition train toward the station of a country with European standards. That is why the goal of this work is to analyze the offense of fiscal evasion and evasion of tax liabilities, the instruments in the prevention of this offense and the bodies rendering assistance in the fight against fiscal evasion. Arising questions are as following: What is the meaning of fiscal evasion?; What are the forms of fiscal evasion?; What are the established structures in the fight against tax informality?; What are the strategies used in the fight against fiscal evasion?; What are the solutions that can be offered?
Dissertations / Theses on the topic "Tax authority instruments"
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Kašpar, Tomáš. "Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444244.
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The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
Book chapters on the topic "Tax authority instruments"
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Flanigan, Jessica. "Coercion and Privatization." In Privatization, 145–68. NYU Press, 2018. http://dx.doi.org/10.18574/nyu/9781479842933.003.0007.
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This chapter defends a moral presumption against the governmental provision of services. This non-instrumentalist defense of privatization contrasts with non-instrumentalist defenses of the governmental provision of services and instrumentalist arguments in favor of governmental or private provision of service. The author argues that non-instrumental normative considerations favor privatization because people cannot consent to the governmental provision of services and all else equal it is morally better if people consent to provide and receive services. Furthermore, without citizens’ consent, governments do not have the authority to tax citizens in order to provide services. And in most circumstances, citizens do not have enforceable duties to provide public goods to their compatriots so it is wrong for public officials to coerce them to do so..
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Zhang, Angela Huyue. "Weaponizing Antitrust During the Sino-US Tech War." In Chinese Antitrust Exceptionalism, 203–34. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198826569.003.0006.
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This chapter demonstrates the close interdependence between the regulatory moves of the United States and those of China. Against the backdrop of the bitter Sino-US tech war, it applies game theory analysis of cooperation and conflict to examine the role of antitrust in China’s tit-for-tat strategy against the aggressive US sanctions. The US executive branch has wide discretion in prosecuting foreign businesses and individuals and has strategically used such legal discretion as an instrument of trade and foreign policy against China. China has retaliated in kind by invoking a number of regulatory measures. In particular, the Chinese antitrust authority has flexed its muscles by holding up large mergers between foreign multinationals, amending its antitrust law to allow for high monetary fines and potential criminal liabilities, and threatening to impose heavy sanctions on firms that boycott or refuse to supply key components to Chinese technology companies. As a result, the line between national security and antitrust policy, once belonging to separate spheres, has become increasingly blurred amid growing Sino-US tensions. However, similar to other countries that have applied countermeasures against US sanctions law, China faces significant economic constraints in weaponizing its antitrust law against US businesses.