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Relevant bibliographies by topics / Tax returns

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Academic literature on the topic 'Tax returns'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2024

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Journal articles on the topic "Tax returns"

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Bhattacharjee, Sudip, Kimberly K. Moreno, and Debra A. Salbador. "The Impact of Multiple Tax Returns on Tax Compliance Behavior." Behavioral Research in Accounting 27, no. 1 (October 1, 2014): 99–119. http://dx.doi.org/10.2308/bria-50976.

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ABSTRACTTax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only examined the impact of single returns on compliance behavior, we extend the research by incorporating the element of taxpayers filing multiple returns (state and federal returns). This study compares taxpayers' behavior in a single net refund or single net payment due condition versus a multiple refund (larger refund and smaller payment due) or multiple payments due condition (larger payment due and smaller refund). Using mental accounting theory, the results show that taxpayers' aggressiveness shifts up in a refund position when the refund is presented as multiple returns rather than a single net return. Taxpayers' aggressiveness shifts down when their payment due position is presented as multiple returns rather than a single net return. While the results in the single net return conditions were consistent with prior compliance research, the results in the multiple returns conditions show a shift in taxpayer aggressiveness from prior research where taxpayers were less aggressive in the multiple payment due condition than the multiple refund condition. A path analysis lends insight into these results by finding that taxpayers' compliance behavior in the single net return and multiple returns conditions is driven by their affective reactions to their tax position. These results suggest that prior tax compliance research that has not incorporated multiple returns may be missing an essential element of the decision environment. These results also extend the growing body of accounting research on mental accounting by providing some initial insight into the role of affect on behavior for single versus multiple outcomes.

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Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (March 1, 2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate is weakly increasing in the statutory tax rate. We also relate our findings to the empirical literature on the effects of taxes on pretax returns. JEL Classifications: H22; H25.

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Armstrong, James R. "Delinquent tax returns." Optometry - Journal of the American Optometric Association 82, no. 10 (October 2011): 645–47. http://dx.doi.org/10.1016/j.optm.2011.08.006.

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Callihan, Debra S., and Richard A. White. "An Application of the Scholes and Wolfson Model to Examine the Relation Between Implicit and Explicit Taxes and Firm Market Structure." Journal of the American Taxation Association 21, no. 1 (March 1, 1999): 1–19. http://dx.doi.org/10.2308/jata.1999.21.1.1.

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A firm can take advantage of preferential tax provisions to lower its explicit tax burden. In the absence of market frictions, this differential tax treatment gives rise to differences in pre-tax returns across investments, defined as an implicit tax (Scholes and Wolfson 1992). Market structures that are other than perfectly competitive can impede the realization of implicit taxes (which represent lower pre-tax returns) by allowing firms to earn extra-normal after-tax returns (Wilkie 1992). This study estimates implicit tax rates and investigates the relation between a firm's implicit tax rate and two factors: (1) the pre-tax rate of return, and, (2) the potential market power of the firm, which could provide the opportunity to shift implicit (and explicit) tax burdens from the firm to consumers or labor. The results indicate that implicit taxes are significantly negatively related to the pre-tax rate of return and firm market structure characteristics. The interaction of pre-tax returns and firm market structure characteristics is positively related to implicit taxes, indicating that firm market structure may lead to a weakening of the strict negative relation between implicit taxes and pre-tax returns.

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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 2 (August 3, 2022): 210–18. http://dx.doi.org/10.47467/visa.v3i3.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 1 (August 3, 2022): 210–18. http://dx.doi.org/10.47467/visa.v3i1.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

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de Braal, Bernice. "Stress-free tax returns." Child Care 7, no. 10 (October 2010): 8–9. http://dx.doi.org/10.12968/chca.2010.7.10.78378.

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Stein, David M., Brian Langstraat, and Premkumar Narasimhan. "Reporting After-Tax Returns." Journal of Wealth Management 1, no. 4 (January 31, 1999): 10–21. http://dx.doi.org/10.3905/jwm.1999.320340.

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Jones, Carolyn C. "Eleanor Roosevelt's Tax Returns." Modern American History 2, no. 1 (September 27, 2018): 103–6. http://dx.doi.org/10.1017/mah.2018.26.

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Nichols, Nancy B. "Criminal Prosecution of Tax Return Preparers." ATA Journal of Legal Tax Research 6, no. 1 (January 1, 2008): 24–42. http://dx.doi.org/10.2308/jltr.2008.6.1.24.

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Over 61 percent of individual taxpayers, accounting for more than 76 million returns, utilized the services of paid preparers in 2005. However, hiring a paid preparer does not assure the taxpayer or the government that the return will be prepared correctly. Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns completed for their clients or fictitious taxpayers. Preparers may also manipulate income figures to fraudulently obtain tax credits, such as the earned income tax credit. The Criminal Investigation (CI) division of the Internal Revenue Service (IRS) prosecutes the most serious cases of preparers suspected of criminal or fraudulent behavior and other related financial crimes. This article investigates the role of CI in prosecuting tax return preparers and analyzes the results of 377 published tax return preparer criminal tax cases from 2000 through 2005. The paper also reviews various alternatives for discouraging fraudulent behavior, including registration of all paid preparers, automatic return preparation by the IRS, more stringent preparer penalties, and improved collection of assessed preparer penalties.

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Dissertations / Theses on the topic "Tax returns"

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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

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Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.

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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.

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Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.

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Kenchington, David Graham. "Is the Average Dividend Tax Penalty of Investors Capitalized into Expected Returns?" Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/306917.

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Capital asset pricing models predict the tax penalty capitalized into expected returns reflects the average tax rate of all investors in a market (average rate theory). To test this theory, I argue stock markets in developed European countries and the U.S. form an integrated market, where the tax capitalized reflects the average rate of investors across these countries. If this is the case, when the U.S. dividend tax rate was cut by 60 percent in 2003, the average rate theory predicts a decrease in the tax capitalized in European stocks. In contrast, firms in less integrated European countries should react significantly less to the U.S. tax cut. Finally, I test a prediction from Desai and Dharmapala (2011) that because of market integration the magnitude of the reaction to the tax cut should be the same for firms in the U.S. and developed European countries. The results in this paper support these predictions.

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Modise, Kagiso Eagile. "Media Coverage and the Cross Section of Stock Returns A Probe into the JSE." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31081.

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Through reaching a wide-ranging population of investors, both institutional and individual, mass media coverage of stocks markets can alleviate financial information frictions and consequently affect the valuation of securities even when it does not present genuine news. The empirical objective of this research is to investigate this hypothesis by studying media reporting and changes in average stock returns. By constructing two portfolios of stocks divided into “stocks without media coverage” and “stocks with media coverage” an investigation can be carried to find out which portfolio outperforms the other and sometimes even after accounting for risk factors. Previous literature news media and the stock market has failed to address African financial markets including the Johannesburg stock exchange (JSE) market. The Johannesburg stock exchange is Africa’s oldest and largest stock market. An opportunity exists to replicate empirical work on news media reporting and changes in average returns in South Africa and Johannesburg stock exchange. The methodology employed in this study is adopted from the widespread research previously conducted in other more developed markets. Media coverage has been derived from the number of headline articles about a stock in a certain month in 23 influential South African print newspapers. Only headline articles are used to proxy for a stocks overall media attention. A systematic search of the LexisNexis database is carried out to find articles published in 23 major, influential newspapers in South Africa. The examination period is from 1 January 2013 to 31 December 2017 (a total of 7620 firm-month observations). The results indicate no statistically significant (at the 95% confidence level) outperformance of stocks without any news media reporting over stocks with news media reporting as found in more developed markets. Further analysis of data indicates that media reporting of the JSE stocks is surprisingly low and 99% of observations having only 6 headlines or less in the media. Therefore, about 1% of the observations are reported at least 7 times in the South African newspaper media.

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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activities within the mail-returns handling process. A thorough investigation of the Swedish Tax Agency process was carried out, primary (core) business process was identified. We examined the supporting processes and how they can affect the primary process performance, and we defined the activities associated with mail-returns handling process and the costs incurred, which led to having a fact-sheet that examined the entire process. Process mapping for the current state was carried out and Root Cause Analyses was performed. We identified root causes of the problem and process elements with high improvement potential, and we presented an optimisation proposal for the current state. Based on the optimisation proposal, an improvement proposal for the whole process was developed. Some of the notable attributes of this redesigned strategy were substantial cost savings and reduced process time. The proposal was approved by the Swedish tax agency and practical implementation is initiated.

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Jankeeparsad, Raphael Waren. "Acceptance of the electronic method of filing tax returns by South African taxpayers." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/41578.

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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are still using the traditional manual method of filing tax returns. Using behavioural intention to predict actual usage, this study utilised the decomposed theory of planned behaviour with factors adjusted specifically for South Africa as a developing country. This is done to identify the possible determinants of user acceptance of the eFiling system among South African taxpayers. Based on empirical data gathered from two questionnaire based surveys, perceived usefulness, perceived ease of use, compatibility, subjective norms, facilitating conditions, computer self-efficacy and trust proved to be significant determinants of behavioural intention. For taxpayers using the manual method, lack of facilitating conditions such as access to computer and internet resources was the most significant barrier to eFiling usage whilst taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to use eFiling. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of future E-Government initiatives in South Africa and other developing countries. Die Suid-Afrikaanse regering het tot op datum gebaat van inligtingstegnologie in baie opsigte. Die belangrikheid van begrip en om burgers se aanvaarding van E-Regeringsdienste te beïnvloed is van kritieke belang, gegewe die belegging in tegnologie en die potensiaal vir kostebesparing. Een van die mees suksesvolle E-Regeringsinisiatiewe, die elektroniese liasseerstelsel (eFiling), wat toelaat dat belastingopgawes elektronies ingedien is, is sedert 2006 vir belastingbetalers beskikbaar. Ten spyte van baie belastingbetalers se aanneming van hierdie metode, gebruik 'n groot aantal nog steeds die tradisionele handmetode van die indiening van belastingopgawes. Met behulp van gedragsvoorneme om werklike gebruik te voorspel, benut hierdie studie die ontbinde teorie van beplande gedrag met faktore wat spesifiek aangepas is vir Suid-Afrika as 'n ontwikkelende land. Dit word gedoen om die moontlike determinante van die gebruikers van die eFiling-stelsel onder Suid-Afrikaanse belastingbetalers te identifiseer. Gebaseer op empiriese data wat uit twee vraelys gebaseerde opnames gekry is, beskou nut, gemak van gebruik, verenigbaarheid, subjektiewe norme, die fasilitering van voorwaardes, rekenaar self-doeltreffendheid en vertroue het beduidende determinante van gedragsvoorneme bewys. Vir belastingbetalers wat die handmetode gebruik, is 'n gebrek aan fasiliteringstoestande soos toegang tot die rekenaar en internet bronne die belangrikste struikelblok tot die gebruik van eFiling, terwyl belastingbetalers met behulp van die elektroniese metode berig beskou nut as die primêre bepaler in hul besluit om eFiling te gebruik. Begrip van hierdie faktore kan ons kennis van die belastingbetalers se besluitneming uitbrei en lei tot beter beplanning en implementering van toekomstige E-Regeringsinisiatiewe.
Dissertation (MCom)--University of Pretoria, 2014.
am2014
Taxation
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Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.

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Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.

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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis. Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified. Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the Internal Revenue Service (IRS). These data provided the opportunity for analysis relating to questions of quality of services offered by commercial income tax preparers. The analysis evaluated differences in error rates or amounts between returns prepared in a highly regulated state--Oregon, a state with minimum regulation--California, and the remaining forty-eight unregulated states. Items were chosen from the tax returns to evaluate the integrity and competency of the tax preparer, the effect of continuing education, and the accumulated effect of the totals of income, adjustments, and deductions. Descriptive statistics, cluster analysis, and non-parametric methods were used to test the hypotheses. Descriptive measures indicated that Oregon's error rates were among the lowest while California's errors were among the highest in the country. Cluster analysis grouped Oregon with states in the midwest while California grouped with other states in the sunbelt. The non-parametric tests indicated that Oregon's error rates and amounts were statistically smaller than the unregulated states. When Oregon was compared to the clustered states or to other states in the Northwest, the differences were not significant. When the samples from California were compared to those from the unregulated states, it was evident that the error rates were substantially higher in California. When California's errors were considered relative to the states from the sunbelt, the results were similar. The final comparison was made relative to levels of regulation. The errors on the returns from California were significantly larger than those from Oregon in all areas tested.

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WEISS, MIRA. "THE EFFECTS OF AFTER-TAX RETURN DISCLOSURE ON INVESTOR DECISION MAKING." Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1112119172.

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Books on the topic "Tax returns"

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Axelrod, Lawrence M. Consolidated tax returns: Tax planning and compliance for consolidated groups. 4th ed. St. Paul, Minn.]: Thomson/West, 2008.

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Alpert, Herbert H., and Leon M. Nad. Consolidated tax returns, 1985. New York, N.Y: Practising Law Institute, 1985.

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Hall, Deborah J. Preparing gift tax returns. Boston: Massachusetts Continuing Legal Education, 1997.

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J, Cushing Leo, and Babson Katherine L, eds. Preparing estate tax returns. Boston, MA: Massachusetts Continuing Legal Education, 1997.

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Murray, Cornelius J. Preparing gift tax returns. [Boston, MA]: MCLE, 2007.

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H, Kane Alan, Andreasen Steven W, Washington State Bar Association. Real Property, Probate & Trust Section., and Washington State Bar Association. Continuing Legal Education Committee., eds. Federal estate tax returns. [Seattle, Wash.]: WSBA, 1994.

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J, Cushing Leo, and Babson Katherine L, eds. Preparing estate tax returns. 3rd ed. Boston, MA: Massachusetts Continuing Legal Education, 2004.

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Service, United States Internal Revenue. Information returns. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Hopson, James F. Income tax fundamentals for 1990 tax returns. Homewood, IL: Irwin, 1991.

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Hopson, James F. Income tax fundamentals for 1992 tax returns. Edited by Meyer Kent Wyatt, Pauley Patricia, and Hopson Patricia D. Homewood, IL: Irwin, 1993.

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Book chapters on the topic "Tax returns"

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McGill, Ross. "Information Reporting and Tax Returns." In US Withholding Tax, 79–99. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_5.

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McGill, Ross K. "Information Reporting and Tax Returns." In US Withholding Tax, 65–76. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_5.

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Sinclair, Walter. "Returns, assessments and repayment claims." In St. James’s Place Tax Guide 2002–2003, 247–70. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_16.

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Morgan, Jamie. "The Empirical Arguments for Specific Benefits of Private Equity: Returns to Investors, Employment, and Tax." In Private Equity Finance, 179–207. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230594876_8.

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Regan, W. T. "Congressional Leaders Respond to Release of Trump Tax Returns and Debate Presidential Tax Audit Act : December 21, December 22, and December 30, 2022." In Historic Documents of 2022, 742–57. 2455 Teller Road, Thousand Oaks California 91320: CQ Press, 2023. http://dx.doi.org/10.4135/9781071901601.n59.

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Nuno Teixeira, Pedro, and Manja Klemenčič. "Valuing the Civic Role of University Education in an Age of Competition and Rapid Change." In The Promise of Higher Education, 145–51. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67245-4_23.

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AbstractIn recent decades the discourse about higher education (HE) has been dominated by an instrumentalist view that emphasized the labour market benefits for graduates and the net (social) returns to tax payers for the public funding of HE (Psacharopoulos and Patrinos 2010). Nonetheless, HE’s contribution to students’ development and life is much broader than that through several non-market benefits to graduates, including improved health, improved education prospects for children, and greater longevity (see McMahon 2009). Furthermore, the effects of HE are visible in many civic dimensions, such as strengthened citizenship and civic mindedness and participation in democratic institutions. Thus, in this chapter, we discuss the significance of the civic contribution of HE beyond a narrow version of economic effects and on education practices that foster students’ civic mindedness and civic engagement.

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Braunerhjelm, Pontus, and Magnus Henrekson. "Tax Policy to Stimulate Innovation and Entrepreneurship." In International Studies in Entrepreneurship, 145–65. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42756-5_5.

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AbstractTaxation, undeniably one of the most influential tools at a policymaker’s disposal, plays a pivotal role in stimulating innovation and entrepreneurship. As such, we dedicate here a separate chapter to tax policy and the effects it can have. The tax structure influences not only the overall volume of innovative entrepreneurship, but also the channels through which it wields its impact. Tax rules and tax rates determine the extent to which net return differs from gross return for potential entrepreneurs and other actors in the collaborative innovation ecosystem.

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Seber, George A. F., and Matthew R. Schofield. "Tag Returns from Dead Animals." In Statistics for Biology and Health, 39–95. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18187-1_3.

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Hossain, Safayet, Showrav Saha, Jannatul Ferdous Akhi, and Tanjina Helaly. "Automated Tax Return Verification with Blockchain Technology." In Proceedings of International Joint Conference on Computational Intelligence, 45–55. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-3607-6_4.

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Graetz, Michael J. "Tax Spending." In 100 Million Unnecessary Returns, 61–83. Yale University Press, 2008. http://dx.doi.org/10.12987/yale/9780300122749.003.0005.

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Conference papers on the topic "Tax returns"

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Korobova, Alexandra Petrovna, and Ksenia Olegovna Koroleva. "COMPARATIVE LEGAL ANALYSIS OF TAX RETURNS IN RUSSIA AND THE UNITED STATES." In Актуальные аспекты развития современной науки. Самара: Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/cadms-2020-pp.467.

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Gbakon, Kaase. "Impact of the Finance Act 2020 on Gas Utilization Projects." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207104-ms.

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Abstract The newly passed Finance Act 2020 (FA2020) in Nigeria is reviewed especially as it relates to the oil and gas industry. The review is partly executed by modeling the specific provisions of the Act that impact gas utilization projects. The effect of the provisions on investor returns as well as the extent to which government objectives are met is ascertained – the government objectives being to prevent tax leakage via excessive financing costs, as well as encourage gas development and utilization. A qualitative assessment of the FA2020 is first conducted to examine its provisions applicable to the oil and gas sector. Furthermore, a spreadsheet Discounted Cash Flow (DCF) economic model of a gas central processing facility is built. A hypothetical $800Million (CapEx), 300mmscfd gas processing facility, which is 70% debt financed is modeled by incorporating the provisions of the FA2020. The metrics of the project (both investor and government) are then compared under the scenarios of with and without the FA2020. Key results indicate that the economic returns to investor in the gas processing facility are still largely preserved at a healthy level, even as government take improves by $102Million due to the FA2020. Specifically, without the FA2020, investor returns an IRR of 21.11% while due to the FA2020, investor IRR declines to 19.79%. Sensitivity analysis serves to illustrate one of the aims of the FA2020, which is to prevent tax loss from high cost of financing. Lengthening the tenor of loans reduces the fraction of the financing costs that is tax deductible. The modeling result shows that, ceteris paribus, for one (1) year increase in loan tenor, the amount of financing cost that is tax deductible reduces by 5%. Another important outcome is that for every $1 of government receipts preserved/enhanced by the FA, the investor NPV declines by 38cents This impact assessment of the FA2020 on gas utilization projects is conducted against the backdrop of several government pronouncements and policy positions to encourage domestic gas development. Financing plays an important role in delivering gas projects, consequently the evaluation of the impact of the FA2020 becomes imperative. This is to allow an examination of the effect of the Act on the ability to meet the strategic objective of powering the economy via gas while fulfilling Nigeria’s climate change commitments by deeper adoption of gas as a transition fuel.

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Gryzunova, Natalia V., Olga V. Romanchenko, Usmon S. Karimov, Fatimat D. Ulbasheva, and Elena I. Gromova. "Modern dividend policy strategies for sustainable socio-economic development." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.rucg6894.

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The present time needs additional drivers for economic growth and market stabilization instruments which could be represented by dividend and tax policies. The main priority today (not only in Russia, but worldwide) is stability. Many companies form target groups of minority, institutional and majority shareholders and investors and motivate their specific fiscal behavior towards the company. All of this requires financial and social innovations and dividend strategies. The purpose of the article is identification of dependence between the dividend policy, key company performance parameters and investment behavior of the public. Whereas in the past, according to the firm value theory, companies tried to extend capitalization of companies and thus increase the shareholders’ yield, presently shareholders are interested in creating a profitable dividend portfolio, since the returns on it have become comparable to deposits and bond investments. As far as the sources of income have changed, the tax policy is changing too. The financial behavior of market participants has changed; the disintermediation is fining off; further differentiation of tax and non-tax revenue rates has taken place. It is necessary to optimize the tax burden on investors, to differentiate them into financial groups and to ensure adequate dividend payments for each group.

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Sastri, IIDAM, Luh Kade Datrini, I. Gst Prama Yoga, Ketut Sudarmini, and Ni Nym Rusmiati. "Guidance on Aspects of Taxation and Filling of Annual Personal Tax Returns at SMEs, Mengwi Sub-district, Badung." In Proceedings of the 2nd Warmadewa Research and Development Seminar (WARDS), 27 June 2019, Denpasar-Bali, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.13-12-2019.2299058.

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5

Chvertko, Liudmyla, and Illia Puholovko. "Challenges of digital platforms implementation for cooperation of business and tax authorities." In Economic Security in the Context of Systemic Transformations, 3rd Edition. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/escst2023.15.

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Digitalization and transformation to innovative solutions are essential trends in the development of taxation and other areas. In general, the continuous evolution of IT technologies is a crucial factor in digitizing most processes in the modern world. The Main effects and consequences of digitalization are the collection of large amounts of information (big data), which is analyzed by AI and used to make decisions in various areas of economic and social, government, and legislative activities. Today, humanity accumulates as much data as the human brain cannot comprehend and process in a lifetime. The taxation sphere is not an exception, with more and more tools for taxpayers and regulatory authorities now available in digital form. The newest cooperation services between the taxpayer and the government are designed to improve the work of tax authorities and, most importantly, simplify the process of paying taxes, submitting tax returns, and receiving consultations. All of these services have been operating successfully for some time but still need to be improved and expanded. The digital economy is pushing tax authorities to replace traditional models of tax administration with new models that analyze and use big data and electronic tools online to promote effective cooperation between tax authorities worldwide. However, in line with the development of the Ukrainian tax system and the transformation of the taxpayer-state relationship, implementing electronic data transfer components is not always phased, which creates additional risks for businesses.

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Lim, Choong Heng, Temmy Harianto Dharmadji, Azrin Kassim, Muhammad Usman Ul Haq Sethi, and Muhammad Kamran Qureshi. "Competitive Evaluation of Malaysia Enhanced Profitability Terms with Southeast Asia Fiscal Terms." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22162-ms.

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Abstract Malaysia has introduced a shallow-water enhanced profitability term (EPT) production sharing contract (PSC) in the year 2021 to reward a PSC contractor with equitable returns reflecting the business risk and the opportunity to accelerate development and monetization. This study evaluates the attractiveness of the EPT against several fiscal terms adopted in southeast Asia, including Indonesia, Vietnam, Thailand, and Myanmar. This paper established an offshore shallow-water field development analogue project with a total production volume of 68 MMbbl, capital expenditure (Capex) of USD 530 million, predevelopment operating expenditure (Opex) of USD 36 million, variable Opex of USD 12.5/bbl, floating production storage and offloading (FPSO) rental of USD 61 million/year, and abandonment capital of USD 101 million. High, base, and low scenarios are considered for oil price per barrel as USD 70, 60, and 50, respectively, and production volume scenarios as 78, 68, and 58 MMbbl, respectively. These values with certain fiscal assumptions are input into a fiscal model engine for economic indicators [net present value (NPV), rate of return (ROR), and payback], revenue take, after-tax cashflow, and variables sensitivity calculations to evaluate base, optimistic, and pessimistic cases. In the base case, the attractiveness order of countries based on a higher-positive NPV at 10% and ROR are Malaysia EPT (NPV at 10% = USD 198 million, ROR = 30.4%), Indonesia PSC (2017) (NPV at 10% = USD 149 million, ROR = 28.3%), and Thailand Royalty and Tax (R/T; 1991) (NPV at 10% = USD 32 million, ROR = 14.5%). In the optimistic case, the NPVs at 10% are improved, ranging from Thailand (+271%), Myanmar (+247%), Malaysia (+151%), and Indonesia and Vietnam (+141%) as compared to the base case. In the pessimistic case, all the fiscal terms are unfeasible for ROR at 10%. Myanmar PSC (1993) yields above 10% ROR only when the production is at the base or high scenario with oil price at USD 70/bbl. Vietnam PSC (2013) is unfeasible for positive NPV at 10% even with high oil price under various taxes, including the windfall profit tax. Indonesia has a better NPV at 10% at a low oil price because of the progressive split that subsidizes the operator. Oil price and production volume are the top two sensitive variables except for Vietnam, where capital is the highest. The contractor take is higher in Malaysia, followed by Indonesia, Thailand, Myanmar, and Vietnam at base and high oil price. When the oil price is low, Indonesia generated a higher contractor take than Malaysia. Malaysia EPT is the only fiscal regime that can generate a contractor take that is higher than government take and stagnant around 55% against the 40% in Indonesia. In conclusion, Malaysia EPT provides a better investment return when the oil price is USD 60/bbl and above, while Indonesia gross split is more profitable when the oil price is low. This study provides insights on the potential investment returns by new EPT fiscal terms. The attractiveness and potential margin upside when the oil price is on the rebound paves the way for other southeast Asia fiscal terms.

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D. E. Melchioretto †, Anderson, and Rafael B. Martins. "Mineração de Dados para Identificar Aspectos que Influenciam o Desempenho nas Vendas de Produtos em uma Indústria de Confecção Do Vestuário." In Computer on the Beach. Itajaí: Universidade do Vale do Itajaí, 2022. http://dx.doi.org/10.14210/cotb.v13.p290-292.

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In garment industry, the production process is composed of severalsteps, starting with product development, production until itreaches the customer. All these processes generate a large volumeof data, about products, customers, sales, among others. The lackof knowledge about this data generated in the companies, cangenerate problems such as product returns and consequently theloss of customers. The application of data mining (DM) tasks canextract hidden patterns from this data. In this context, DMtechniques following Knowledge Discovery in Database (KDD)steps were used to identify patterns that may influence productsales performance in an apparel manufacturing industry. Thedataset considered were composed of 31 attributes, aboutcustomers, products, sales, from the years 2018 through 2020. Themain results of this analysis identified the attributes that mostinfluence product sales, which are: “product line”, “quota item”,“customer code”, and “tax coupon number”.

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Yewdall, Zeke, Peter S. Curtiss, and Jan F. Kreider. "Photovoltaic and Solar Thermal Market Penetration Analysis." In ASME Solar 2002: International Solar Energy Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/sed2002-1052.

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An overview of the market potential of various solar electric technologies considers the application to both distributed generation (DG) systems and building integrated systems. The State of California is used as an example of the analysis of system performance, economic return on investment and market penetration over the next decade. California was chosen as a test case because of recent central generation and T&D shortages. In the distributed generation context, solar energy has the potential to meet a large portion of the peak demand of California. With existing tax credits, systems are cost effective in certain locations at the present time. PV can be installed relatively quickly (weeks) on existing residential and commercial buildings with no requirements for the lengthy environmental reviews and siting problems of most power plants; therefore they are the fastest source which can be deployed in most locations in California. The approach in this article uses hourly loads derived from standard simulations. Along with the California building inventory by building type, hourly solar system simulations for standard buildings from each sector (e.g., hospitals, restaurants, schools, offices) and microeconomic calculations, returns on investment for each location and each building type are found. Finally the Bass diffusion model is used to calculate the number of solar modules that will be sold each year for the next decade. Results show that much of the output of the US photovoltaic industry could be economically dispatched in California.

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Drabancz, Áron, and Nedim Márton El-Meouch. "Competition law approaches related to the operation of Airbnb in Budapest." In The European Union’s Contention in the Reshaping Global Economy. Szeged: Szegedi Tudományegyetem Gazdaságtudományi Kar, 2022. http://dx.doi.org/10.14232/eucrge.2022.19.

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In our study, we examine the operation of Airbnb among the sharing-based companies. We review the operation of Airbnb, the European and American regulatory systems, and examine the economic results of each regulation (e.g. a limit on the number of short-term housing days). Our initial hypothesis is that a regulatory framework can be developed in Budapest, in which the operation of the company is possible without the lives of the residents becoming impossible. In our study, we try to map the economic implications of short-term housing renting with a simple microeconomic calculation and a spatial simulation. Based on the results of our research, the 120-day restriction on annual short-term rent could eliminate investment-type short-term renting and contribute to the reduction of “party districts” in Budapest. An agreement with Airbnb could increase state tax revenues and create a more level playing field between hotels and short-term housing platforms. Our regulatory framework would largely eliminate the negative externalities associated with Airbnb, but at the same time, the positive returns would be greatly reduced.

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Dakić, Dragan. "AVATARI KAO PRUŽAOCI USLUGA: MEĐUNARODNOPRAVNI ASPEKTI." In XIX majsko savetovanje. University of Kragujevac, Faculty of Law, 2023. http://dx.doi.org/10.46793/xixmajsko.399d.

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We will consider in this paper the legal issues associated to the use of avatars in service provision procedures. Namely, the service sector is constantly searching for process optimization and increasing efficiency, and avatars can be used to provide a wide range of services in both the public and private sectors. Their advantages are numerous and some of them are the increase in efficiency and internal process optimization, the elimination of human errors, corruption and fraud, the possibility of providing more accessible and inclusive services with a high degree of personalization. In the European Union, artificial intelligence and avatars are used in the provision of three levels of services in the public sector, namely those of an economic, non-economic and social nature. In Serbia, we already see avatars as service providers of customer services in the public sector in the form of so-called chatbots, e.g. to assist taxpayers with various tax matters, such as filing tax returns, paying taxes and obtaining tax forms through the IRS website or for information regarding enrollment, scholarships and other education-related matters through the Ministry of Education bot, of science and technological development of Serbia. Certainly, the benefits of using these systems were first noticed by the private sector in areas such as e-marketing and e-sales. Considering the technical characteristics and purpose, avatars whose functioning is based on reactive, weak VI with limited memory are on a legal level with slightly more advanced mediums for delivering pre- typed information or ordering goods whose function is thereby exhausted. Because of the above, general or special regulations that regulate the circulation of the services and goods in question are relevant for all related issues. In contrast to this, the legal situation arising from the use of avatars whose functioning is based on intelligent, strong, super VI is much more complex because it opens up numerous issues such as those related to privacy protection and informed consent, but also status issues of the VI itself, which is why the spectrum of authoritative of legal regulations is much wider here. After the introductory clarifications of the research subject and the current situation in the development of the regulatory framework, in the next part of the paper we will consider some of the general legal challenges of the use of VIs that are also transposed to avatars. In this part of the paper, we will also present the main regulatory frameworks that seek to legally regulate the issue of the use of VI. After defining the general challenges and regulatory frameworks, we make the discussion concrete by considering issues that are directly relevant to the legal aspects of the use of avatars. In this part of the paper, we proposed the definition of this entity and explained the legal significance of its elements. The potential risks of using avatars in the virtual space and metaverse are presented, while ways to overcome them are also discussed.

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Reports on the topic "Tax returns"

1

Poterba, James. The Estate Tax and After-Tax Investment Returns. Cambridge, MA: National Bureau of Economic Research, December 1997. http://dx.doi.org/10.3386/w6337.

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Kopczuk, Wojciech. Bequest and Tax Planning: Evidence From Estate Tax Returns. Cambridge, MA: National Bureau of Economic Research, November 2006. http://dx.doi.org/10.3386/w12701.

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Mayega, Jova, Ronald Waiswa, Jane Nabuyondo, and Milly Nalukwago Isingoma. How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/ictd.2021.007.

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The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return forms; (b) accuracy – the extent to which the submitted information is correct; (c) consistency – the extent to which taxpayers submit similar information in cases where the same information is required in different types of tax returns, or submitted in the same type of tax return, but for different time periods; and (d) permanence – the extent to which the returns are likely to be later modified by taxpayers.

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Bergstresser, Daniel, and James Poterba. Do After-Tax Returns Affect Mutual Fund Inflows? Cambridge, MA: National Bureau of Economic Research, March 2000. http://dx.doi.org/10.3386/w7595.

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Poterba, James, and Scott Weisbenner. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns. Cambridge, MA: National Bureau of Economic Research, June 1998. http://dx.doi.org/10.3386/w6616.

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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, August 2023. http://dx.doi.org/10.18235/0005068.

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could benefit TAs and taxpayers, with a reduction in taxpayers compliance costs being a primary benefit. The application of the model to the Chilean case shows the economic net present value of the prefilling of VAT returns is US$5.66 billion, with a net benefit to the private sector of US$1.729 billion and a public sector or budgetary impact of US$3.391 billion. Sensitivity analyses show that the results are robust to changes in assumptions, except for the impact on government revenues from the change in taxpayer compliance. Overall, the results show that prefilling tax returns is an effective solution to high taxpayer compliance costs, the associated tax gap, and the risk of burdensome inspections, audit, and tax evasion.

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Feenberg, Daniel, and James Poterba. Which Households Own Municipal Bonds? Evidence From Tax Returns. Cambridge, MA: National Bureau of Economic Research, November 1991. http://dx.doi.org/10.3386/w3900.

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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, February 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in 2014 and went fully into effect in 2016. The reform introduced an online declaration and payment system, accessible through the web portal of the Directorate General of Taxes (DGT), the national tax administration. The reform also heavily focussed on pre-filling tax returns. With the information it has on taxpayers’ business activities, income and assets, the tax administration automatically issues a pre-filled tax return form. In turn, taxpayers, accessing the pre-filled form online, only have to confirm the information on it if they find it is accurate. If not, they have to amend the form online. Further, the web portal permits taxpayers to make their payments digitally, through a bank or electronically. Summary of African Tax Administration Paper 33.

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Bulman, George, and Caroline Hoxby. The Returns to the Federal Tax Credits for Higher Education. Cambridge, MA: National Bureau of Economic Research, January 2015. http://dx.doi.org/10.3386/w20833.

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Rossel, Lucia, Fabrizio Santoro, and Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, September 2023. http://dx.doi.org/10.19088/ictd.2023.048.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the ways in which firms file their tax returns. In particular, we are able to compare first-time users of EBM2, who are mostly new taxpayers, with ‘shifters’, who moved from the old EBM1 to EBM2. We looked first at value added tax (VAT). Overall, the adoption of EBM2 resulted in significant increases in reported business turnover, non-taxable sales, taxable sales, VAT inputs and VAT due. There was also a reduction in the proportion of completed VAT returns that implied zero VAT liabilities. Unsurprisingly, there was no significant overall change in the VAT returns from ‘shifters’. They had probably internalised the benefits of electronic billing machines when using the earlier EBM1 version. The effects of the adoption of EBM2 on income tax returns are less positive. Overall, no increase in income tax liability is reported. These results suggest that taxpayers do not believe that the Revenue Authority will attempt to reconcile their (separate) VAT and income tax returns. Taxpayers probably provide more reliable VAT returns because they believe, on the basis of the installation of electronic billing machines, with upgrades, that the Revenue Authority is focusing more on VAT. The main policy implication is that the Revenue Authority should make more effort to reconcile firms’ separate VAT and income tax returns, so that the positive effects of the new electronic billing machines on VAT compliance will spillover into income tax compliance. Summary of ATAP 30.

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