Letteratura scientifica selezionata sul tema "Tax administration and procedure – Australia"
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Articoli di riviste sul tema "Tax administration and procedure – Australia"
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Mariana, MUZYCHUK, e FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION". Foreign trade: economics, finance, law 116, n. 3 (15 giugno 2021): 64–76. http://dx.doi.org/10.31617/zt.knute.2021(116)06.
Testo completoAbstract (sommario):
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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Eccleston, Richard. "The Tax Reform Agenda in Australia". Australian Journal of Public Administration 72, n. 2 (giugno 2013): 103–13. http://dx.doi.org/10.1111/1467-8500.12019.
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Karfíková, Marie, e Radim Boháč. "Tax Procedure Code in the Czech Republic". Public Governance, Administration and Finances Law Review 2, n. 1 (30 giugno 2017): 17–24. http://dx.doi.org/10.53116/pgaflr.2017.1.2.
Testo completoAbstract (sommario):
The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.
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Souza, Francisco Santana de. "ICMS tributary administration". Revista Ibero-Americana de Estratégia 3, n. 1 (12 dicembre 2007): 35–44. http://dx.doi.org/10.5585/ijsm.v3i1.49.
Testo completoAbstract (sommario):
This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation procedure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply additional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization.
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Golić, Darko, e David Matić. "On certain specific features of tax procedure as a type of administrative procedure". Pravo - teorija i praksa 39, n. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
Testo completoAbstract (sommario):
Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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Pratama, Arie. "Indonesia's SME Tax Regulations: How We Can Improve Them?" Jurnal Pendidikan Akuntansi & Keuangan 9, n. 2 (31 luglio 2021): 158–68. http://dx.doi.org/10.17509/jpak.v9i2.36884.
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This research aims to analyze whether there is an opportunity to improve the SME's tax regulations by examining six critical factors in the SME tax collection model. The research method applied for this research is a qualitative research model with an exploratory-descriptive approach. Data was collected using literature review and interviews with SME taxpayers residing in Bandung, West Java, Indonesia, and tax officers specializing in the SME tax model. Data were analyzed using content analysis. The research showed a significant gap in taxpayer's condition from 6 critical factors in the SME tax model. Research shows that taxpayer still has no or little knowledge of tax laws and tax procedure and administration itself, so the effort of tax office should be paced up, so SME taxpayer will understand tax laws and tax procedure and administration better.
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AGUZAROVA, F. S. "AND TAXATION: PROBLEMS AND WAYS TO SOLVE THEM". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, n. 7 (2021): 89–93. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.011.
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Despite the continued use and taxation of land resources, problems still persist. These include the provision of tax benefits for land tax, the procedure for determining the tax base, the reliability and completeness of the information base. To solve these problems, it is proposed to systematize the procedure for conducting tax administration in order to identify unaccounted-for tax objects; to clarify the cadastral value of land plots, to provide tax benefits economically justifiably, assessing tax risks.
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Tenardi, Riki, e Titi Muswati Putranti. "Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia)". Jurnal Manajemen Pelayanan Publik 4, n. 1 (28 agosto 2020): 1. http://dx.doi.org/10.24198/jmpp.v4i1.27755.
Testo completoAbstract (sommario):
Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.
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Karfíková, Marie. "Tax penalty payment and the “non bis in idem” principle". Law Enforcement Review 1, n. 3 (3 ottobre 2017): 50–61. http://dx.doi.org/10.24147/2542-1514.2017.1(3).50-61.
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The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable) decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion) in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5) of the Charter and Art. 4 (1) of the Protocol No. 7 to the Convention, Section 11 (1) f), g), h), (2) and Section 11a of the Code of Criminal Procedure.
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Groenewegen, P. D. "Tax Reform in Australia and New Zealand". Environment and Planning C: Government and Policy 6, n. 1 (marzo 1988): 93–114. http://dx.doi.org/10.1068/c060093.
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During 1985, the Labour governments in both Australia and New Zealand proposed a tax mix switch policy in which a broad-based tax on consumption expenditure (at the retail level in Australia, of the value-added type in New Zealand), at a uniform rate, was to provide scope for substantial reduction, by the means of rate reduction, in personal income tax. This major tax reform was to be accompanied, in both countries, by an abandonment of the classical system of company taxation and its replacement by a system of full imputation and the taxation of employee fringe-benefits in the hands of the employer. The tax mix switch part of the proposed tax reforms only went ahead in New Zealand, and in this paper the author investigates the reasons for this phenomenon as an exercise in the political economy of tax reform. Apart from enabling some testing of Prest's hypothesis, that there are advantages for tax reform in a country not having a federal or a written constitution, the required background to this examination is presented, by means of an outline of the fundamentals of the Australian and New Zealand tax systems, and of the proposals put forward for eventual implementation. Likewise the processes by which tax reform was achieved in the two countries are examined, and it is argued that differences in political institutional settings explain the different outcomes. The author also comments on the alternative tax reform strategies which are implicit in the proposals currently being implemented in Australia and New Zealand.
Tesi sul tema "Tax administration and procedure – Australia"
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McManus, Jacqueline Law Faculty of Law UNSW. "Capacity-development at work: the contribution of workplace-based learning to tax administration". Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29565.
Testo completoAbstract (sommario):
This study is concerned with workers, workplace learning and organisations. In the current climate of techno-logisation and globalisation, change is constant. Consequently, development of workers??? capacity to grow and adapt is essential for both the employability of the individual, and the economic survival of organisations. Capacity is considered essential because it encompasses more than current ability, it enables the growth of innovative approaches to work, which are required to adapt to change. Learning is central to capacity-development and so learning skills and related ???general skills??? are vital, but these skills must be developed in a specific context to be useful tools. Learning involves balancing the chaos of uncertainty and the old grooves of experience. Learning also involves personal growth. This study explores ways of helping workers develop capacity and especially learning skills, in a context of complexity, to meet the demands of their changing environment. The methodological approach taken is two fold, including both a conceptual and an empirical component. Firstly, a framework, based on conceptual innovation, is constructed to direct the design of workplace-based programs aimed at developing workers??? capacity. This is done as guidance in tailoring a program that promotes the development of an understanding of the necessary skills and knowledge in the context of the work undertaken, how to use them effectively, and the impact they have on the worker and their environment. It is contended that this framework promotes continued and sustained growth in workers??? skills and adaptability, that is, it develops capacity. Secondly, fieldwork based on a program developed for a group of tax administrators to instantiate this framework is reported. The findings show that this workplace-based program designed for the Australian Taxation Office has precipitated the development of the participant workers??? capacity, and in so doing, has shown the empirical significance of the conceptual innovation. Finally, the broader implications of developing workers??? capacity are explored. These include the need for organisational support for workers??? capacity-development, the possibility of the development of a learning culture in organisations, and the general applicability of the framework to other organisations, professions, and industries.
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers". Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
Testo completoAbstract (sommario):
This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features". Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.
Testo completoAbstract (sommario):
This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.
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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /". Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
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Delport, Jacqueline Hayley. "Legal privilege in tax matters". Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.
Testo completoAbstract (sommario):
In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.
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Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda". Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.
Testo completoAbstract (sommario):
This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive.However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion.
Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.
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Schenk-Geers, Antonia Cornelia Maria. "Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige /". Deventer : Kluwer, 2007. http://www.gbv.de/dms/spk/sbb/recht/toc/52713810X.pdf.
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Walenczykowski, Slawomir P. "Tax reform in transition economies and its impact on economic performance". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FWalenczykowski.pdf.
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Thesis (M.S. in International Resource Planning and Management)--Naval Postgraduate School, June 2002.Thesis advisor(s): Robert M. McNab, William R. Gates. Includes bibliographical references (p. 55-57). Also available online.
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Varcan, Nezih. "Türkiyeʼde vergi politikalarının oluşumu Cumhuriyet dönemi /". Eskişehir [Turkey] : Anadolu Üniversitesi Basımevi, 1987. http://books.google.com/books?id=h2UwAAAAMAAJ.
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De, Cogan Dominic Arthur. "Tax by law or by administrators : the changing boundaries between 1900 and 1950". Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610228.
Testo completoLibri sul tema "Tax administration and procedure – Australia"
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Beyer, Mark. An analysis of the case for a broadly-based consumption tax in Australia. Barton, ACT: Dept. of the Parliamentary Library, 1985.
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Heij, Gitte. Tax administration and compliance in Indonesia. Western Australia: Asia Research Centre on Social, Political and Economic Change, Murdoch University, 1993.
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Bateman, Hazel. The costs of the superannuation surcharge. [Melbourne?]: Committee for Economic Development of Australia, 1999.
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Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Tax administration. Washington, D.C. (700 4th St., NW, Washington): United States General Accounting Office, 1993.
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Abate, Misrak Tesfaye. Ethiopian tax administration. [Addis Ababa: s.n.], 2011.
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Lynette, Olivier, a cura di. Tax administration. [Claremont], South Africa: Juta, 2010.
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M, Richardson David. Civil tax procedure. Newark, N.J: LexisNexis/Matthew Bender, 2005.
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Feld, Daniel E. Tax procedure digest. Boston: Warren, Gorham & Lamont, 1990.
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Feld, Daniel E. Tax procedure digest. 2a ed. Boston, Mass: Warren, Gorham & Lamont, 1995.
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Feld, Daniel E. Tax procedure digest. 3a ed. Valhalla, NY: Warren, Gorham & Lamont, 2002.
Cerca il testo completoCapitoli di libri sul tema "Tax administration and procedure – Australia"
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Lohvyn, Andrii. "ELECTRONIC ADMINISTRATION OF VALUE ADDED TAX: LEGAL ASPECT". In European vector of development of the modern scientific researches. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-077-3-38.
Testo completoAbstract (sommario):
The author of the article explores the legal aspect of the system of electronic administration of value added tax, in particular, the legal regulation of some issues of electronic accounts (operations on them). The development of modern information technologies and their wide implementation in the mechanisms of state (power) management contributes to the emergence of new economic and legal relations, including those regarding taxes and fees. The mentioned above applies to the administration of value added tax. At the same time, one of the mandatory structural features of the state is the taxation system because one of the goals of state regulation is the system of taxes and fees administration, within which, on the one hand, the collected taxes should be sufficient to ensure the fulfillment of tasks and to perform the functions facing the state, and on the other hand, the burden of the tax procedure should not be excessive for a taxpayer. In turn, the main legal issues of the tax sphere mainly involve determining and effective ensuring the limits of freedom and necessity in the behavior of tax entities through relevant legal, legislative norms, in the protection of property rights of individual payers and public interests that are implemented in the financial and tax activities of the state. A sufficiently wide attention has been paid to this process since the introduction of the electronic administration of value added tax. Thus, there arises a need for further scientific research into the introduction of electronic administration of value added tax, especially its legal regulation, including the operations with electronic accounts. The article analyzes the current state of regulatory consolidation of the procedure for the operation of electronic accounts, in particular, those related to transactions on their replenishment (receipt of funds) and return of overpaid funds, as well as the impact of such transactions on the registration limit. This made it possible to identify problematic issues of a legal nature, which lead to a violation of balance in relations between a taxpayer and the budget system, to find the ways to solve them and draw scientifically based conclusions on the outlined problems.
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Walker-Munro, Brendan. "Use of Big Data Analytics by Tax Authorities". In Legal Regulations, Implications, and Issues Surrounding Digital Data, 86–110. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-3130-3.ch005.
Testo completoAbstract (sommario):
This chapter provides a thematic analysis for the Australian context of the legality and challenges to the use of big data analytics to identify risk, conduct compliance action, and make decisions within the tax administration space. Recent federal court jurisprudence and research is discussed to identify common themes (i.e., privacy/opacity, inaccuracy/bias, and fairness/due process) currently influencing the legal treatment of big data analytics within the tax administration and compliance environment in Australia.
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Walker-Munro, Brendan. "Use of Big Data Analytics by Tax Authorities". In Research Anthology on Big Data Analytics, Architectures, and Applications, 1388–412. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3662-2.ch067.
Testo completoAbstract (sommario):
This chapter provides a thematic analysis for the Australian context of the legality and challenges to the use of big data analytics to identify risk, conduct compliance action, and make decisions within the tax administration space. Recent federal court jurisprudence and research is discussed to identify common themes (i.e., privacy/opacity, inaccuracy/bias, and fairness/due process) currently influencing the legal treatment of big data analytics within the tax administration and compliance environment in Australia.
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Rogić Lugarić, Tereza, e Irena Klemenčić. "Regulation of Public Finances in Croatia in Light of Financial Constitutionality". In Regulation of Public Finances in Light of Financial Constitutionality : Analysis on Certain Central and Eastern European Countries, 35–55. Central European Academic Publishing, 2022. http://dx.doi.org/10.54171/2022.zn.ropfatilofc_3.
Testo completoAbstract (sommario):
This chapter describes the basic features of financial law and financial regulation in the Republic of Croatia. With the aim of defining financial law in Croatia, the authors provide the setting thereof in the Croatian legal system and address the main areas which it encompasses. The introductory part describes the development of Croatian financial law and sets the boundaries by identifying the areas it includes. Beginning in the early 1990s, marked by the transition to market economy, the introduction of new tax forms as well as the development of tax procedure and tax administration are explained. Simultaneously, budgetary law, social contributions law, law on financing local and regional units, fees law and customs law were created to eventually assume their present form. Starting from the constitutional provisions, this chapter sets all those areas in the framework of financial law regulation and provides basic information for each of them. The descriptions include the concepts and instruments of financial law in Croatia, starting with the budget law of the state and of local self-government, followed by tax and fee law, customs law, and social insurance law. The overview is supplemented by the most important aspects of tax procedure and tax administration. The conclusion reflects on the present state of Croatian financial law, the challenges that influenced its development, and the prospects for the future.
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Firth, Clare, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Jennifer Seymour e Elizabeth Smart. "14. Application for a grant of representation". In Foundations for the LPC, 207–36. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0014.
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This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; the Probate Application; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth e Elizabeth Smart. "14. Application for a grant of representation". In Foundations for the LPC 2019-2020, 207–44. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0014.
Testo completoAbstract (sommario):
This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; Statement of Truth for executors, for administrators with will annexed and for administrators; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).
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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth e Elizabeth Smart. "14. Application for a grant of representation". In Foundations for the LPC 2020-2021, 207–46. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0014.
Testo completoAbstract (sommario):
This chapter discusses the law and procedure relating to the issue of a grant of representation to the personal representatives of someone who has died. It considers the nature, effect, and the principal types of grant; the position of the personal representatives; the responsibilities of solicitors instructed to act in the administration of an estate; obtaining the grant; the court’s requirements; Statement of Truth for executors, for administrators with will annexed and for administrators; HM Revenue & Customs (HMRC) requirements; excepted estates; Form IHT 400 and its Schedules; and the calculation of inheritance tax (IHT).
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Pylypenko, Yaroslav, e Dmytro Nelipa. "THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION". In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-2.
Testo completoAbstract (sommario):
The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framework of the transformational change of the system of local self-government in Ukraine. Practical implications. The article examines the impact of administrative and financial decentralization processes on the local financial system of Ukraine. It defines the main transformational changes in the local financial system because of the implementation of the restructuring measures. It identifies the risks that affect the financial autonomy of local self-government bodies, and, in particular, the formation of local budget revenues under decentralization: formation of local budget revenues from personal income tax; reduction of income of certain territorial communities as a result of cancellation of the gasoline excise duty income to local budgets; insignificant or missing tax revenues from public utilities; imperfect mechanism for administration of real estate tax and land fees. There are the measures suggested to minimize these risks. In particular, it is necessary to: change the procedure for personal income tax charge (at the place of residence of the natural person); to enhance the control over the effective use of funds by the public utilities; to take stock of all real estate property as well as to make changes to the process of immovable property tax administration other than land tax, in particular, in the taxable base (establishment of the taxable base in terms of market or estimated value of real estate property). Conclusions. Institutional restructuring of the national system of local taxes and fees under decentralization should be considered in the context of building the model of local taxation, in terms of which the powers of local self-government bodies will include the right to introduce a list of local taxes and fees, and tax rates in accordance with the limits established by the law.
Atti di convegni sul tema "Tax administration and procedure – Australia"
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Orlova, Valentina. "The Role of Internet Technologies in Improvement of Tax Administration Efficiency in Ukraine: Problems and Prospects". In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00245.
Testo completoAbstract (sommario):
In the current context information technologies including Internet technologies are the most important factor in providing sustainable social and economic development of the nation. Taking part in implementing government functions they represent a new form of citizens public authorities communication within the bounds of e-government. Offices of State Tax Administration of Ukraine are part of public electronic space and are actively employing Internet technologies in administering their functions. They are represented by hardware and software for information collection, processing, transfer and storage, and also serve as active communication medium with taxpayers. Official website of tax administration of Ukraine has 20 sections, 163 sub-sections and more than 400 heads in Ukrainian, Russian and English languages. In conditions of taxation system reforming it provides on-line access to live information and is efficient tool in forming optimal ties with taxpayers providing feedback in discussing topical taxation questions. Introduction into effect of the Tax Code has made fundamental changes in tax procedure and administration methods. Procedure of submitting tax accounts in electronic form through Internet has been improved. It enables to aggregate taxpayers review data and tax offices accounting data into unified technological process. The paper gives analysis of the influence of IT on improving efficiency of tax administration in the current context and assessment of the prospects for its further improvement.
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Harumová, Anna. "Economic Damage to the State Due to Unpaid Taxes and Levies". In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.140-151.
Testo completoAbstract (sommario):
In my contribution, I focused on issues that are directly related to tax fraud, tax evasion and tax avoidance. The area can be described as an abuse of the tax system, which in its opinion is a real reflection of the behaviours of tax subjects in a specific tax practice. As a result of this procedure, the tax revenues of public budgets are reduced, as the collection of taxes decreases from year to year compared to the estimates of the tax administration in most EU Member States. Tax evasion due to fraudulent practices causes economic damage to individual states.
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Perić, Renata, e Emina Jerković. "THE IMPACT OF COVID-19 ON TAX ADMINISTRATION IN THE REPUBLIC OF CROATIA". In EU 2021 – The future of the EU in and after the pandemic. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18346.
Testo completoAbstract (sommario):
The crisis and special measures caused by the Covid-19 virus pandemic have greatly disrupted the business and survival of small and medium-sized enterprises, as well as larger industries. The state and its institutions were forced to take certain measures to facilitate the survival and continuation of business, and to save jobs for entrepreneurs and their employees. The Tax Administration is a state institution whose measures directly affect every business. So it was among the first to take some measures, i.e. to adjust its business and tax collection to the new situation. This paper discusses the first measures introduced, those from March and April 2020. It discusses the deferral or installment payment of due and deferred tax liabilities. The measure of deferral, installment payment of tax liability, is certainly the most important and most popular measure among taxpayers. It is explained how tax measures during a pandemic should look according to the recommendations of the Organization for Economic Co-operation and Development (OECD). We explain other measures that have been introduced to facilitate business. These are the extension of the deadline for filing income tax, the exemption from VAT, the enforcement procedure and the payment of the annual tax rate. Despite the measures taken so far, it is important to emphasize that the Covid-19 pandemic is still ongoing, and that according to some experts, a real crisis with visible consequences of the pandemic is still to be expected. Accordingly, it is to be expected that the current measures are very likely to be further changed, upgraded and adjusted as the situation changes. We consider it important to note that the framework of this paper does not allow a detailed analysis and that we are forced to limit ourselves exclusively to some aspects of the issue at hand.
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Božić, Vanda, e Suzana Dimić. "Poreski obveznik u ulozi korisnika poreskih usluga kao prevencija poreskog kriminaliteta". In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.595b.
Testo completoAbstract (sommario):
Tax collection provides funds for the optimal functioning of the social order. Because taxation reduces disposable income, taxpayers often resort to various forms of tax evasion. Modern tendencies in the development of public administration influenced by the idea of New Public Management influence the modification of the traditional relationship between tax authorities and taxpayers. Instead of a subordinate subject of the tax relationship, the taxpayer becomes a user of tax services. Changing the role of the taxpayer, by developing a modern tax system in the direction of cooperation between tax authorities and taxpayers, contributes to voluntary compliance with the tax liability. In this way, preventing tax evasion and even delinquent behavior of taxpayers can be prevented. In the paper, the authors pointed out the problem of taxation, the modification of the traditional relationship of tax authorities and taxpayers in the service concept of work of tax authorities, and thus the confidence of taxpayers in the tax authority. Prevention of tax crime is reflected in the role of the taxpayer as a user of tax services. Repressive measures in the fight against the most serious forms of illegal behavior of taxpayers consist in incriminating tax crimes contained in the Criminal Code and the Law on Tax Procedure and Tax Administration.
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Sylviana Kasim, Elsie. "Analysis of the Application of the Ease of Administration Principle in the Property Tax Reduction Procedure in the Fourth Industrial Revolution: Case Study Personal Tax Payer". In The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable 4.0 Industry”. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010700200002967.
Testo completo
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Sarhan Abud Al-Azawi, Faisal, e Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism". In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.
Testo completoAbstract (sommario):
The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Sarhan Abud Al-Azawi, Faisal, e Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism". In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.
Testo completoAbstract (sommario):
The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Hajnrih, Jasmina. "Entrepreneurship in Conditions of Digital Business Transformation". In 27th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2022. http://dx.doi.org/10.46541/978-86-7233-406-7_209.
Testo completoAbstract (sommario):
An entrepreneur is a holder of a small business. According to the number of registered, this form of business organization significantly exceeds the companies in the current active status. They represent companies of persons who, although they carry an increased business risk, have a number of dominant advantages. Different types of activities are organized as entrepreneurial activities, agencies, bureaus, and not as companies, because the legal procedure is simpler and the holder of the business is mostly one natural person, so there is no need to pool capital. A large number of entrepreneurs have been operating on the market of the Republic of Serbia for years, which indicates the fact that companies also deal with long-term business strategy. In a turbulent economic environment, entrepreneurs had to adapt to various changes. The biggest change that started in 2014 is electronic communication and business with the Tax Administration. This process was only an introduction to the period of transition of the entrepreneur in which he will have to make a decision and strategy, how to overcome and enable business that is unknown to him, and explicitly imposed as the only solution. Modernizing and adapting the corporate business to changes in business is not a big deal, but every innovation that includes digitalization and electronic communication is a great effort for most entrepreneurs to overcome it, because problems arise due to lack of trained people and financial opportunities to support adaptation to new business conditions. In this paper, I will show what problems an accounting agency in the form of an entrepreneur faces in the conditions of digital transformation, not only through its own business, but also through the business of its clients. The aim of the research is to get acquainted with the problem of long-term business of entrepreneurs in an unstable economic environment in the form of imposed digitalization of business, which necessarily entails entering the zone of the unknown, but also a large financial burden in overcoming it. Methodological procedures in the form of surveying entrepreneurs and analysis of financial indicators should provide an answer to the main problem and subject of research, which is what options and tools are available to the entrepreneur in creating a strategy of survival in market competition and overcoming imposed and legally binding tasks. The research generated a primary conclusion, which is that it is certainly an acceptable option for younger entrepreneurs to include in the modernization of business processes by applying their own technological knowledge. Older entrepreneurs are mostly considering the option of including the heir in the family business, or in the absence of it, leaving entrepreneurship, which is certainly the most unfavorable outcome for both the economy and the entrepreneur, because he can still do his primary job with greater expertise than younger beginners.
Rapporti di organizzazioni sul tema "Tax administration and procedure – Australia"
1
Kahima, Samuel, Solomon Rukundo e Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, gennaio 2021. http://dx.doi.org/10.19088/ictd.2021.001.
Testo completoAbstract (sommario):
Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
2
Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), dicembre 2020. http://dx.doi.org/10.19088/ictd.2020.005.
Testo completoAbstract (sommario):
Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Moore, Mick. Glimpses of Fiscal States in Sub-Saharan Africa. Institute of Development Studies (IDS), ottobre 2021. http://dx.doi.org/10.19088/ictd.2021.022.
Testo completoAbstract (sommario):
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.