Work performance and tax compliance in flat and progressive tax systems

2016 ◽  
Vol 56 ◽  
pp. 262-273 ◽  
Author(s):  
József Pántya ◽  
Judit Kovács ◽  
Christoph Kogler ◽  
Erich Kirchler
Keyword(s):  
Work Performance ◽  
Tax Compliance ◽  
Progressive Tax ◽  
Tax Systems

scholarly journals New horizons of tax administration

2020 ◽  
pp. 114-120
Author(s):  
Alyeksandr Dyemin
Keyword(s):  
21St Century ◽  
Financial Support ◽  
Tax Compliance ◽  
Basic Research ◽  
Tax Administration ◽  
New Horizons ◽  
Scientific Project ◽  
Tax Systems

The article analyzes new trends in tax administration, which are actively discussed by foreign experts. The author concludes that the tax systems of modern states are undergoing a serious transformation today, promptly and adequately responding to the challenges of the 21st century. Tax administration should be expressed not in the confrontation of taxpayers with tax authorities, but in their interaction and cooperation. The study was carried out with financial support from the Russian foundation for basic research in the framework of the scientific project no. 20-011-00080 “Tax Compliance and Legal Means of Its Support”.

scholarly journals Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana

2012 ◽  
Vol 1 (1) ◽  
pp. 113 ◽  
Author(s):  
Nugi Nkwe
Keyword(s):  
Tax Compliance ◽  
Descriptive Statistics ◽  
Statistical Tools ◽  
Compliance Behavior ◽  
Tax Systems ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Payers ◽  
Compliance Behaviour

In the framework of this study, an attempt to identify the level of taxpayers’ attitudes and tax compliance behaviour towards tax systems, to identify factors which influence taxpayers’ attitudes, to establish relationship between attitudes and tax compliance behaviour and to recommend ways that may contribute to development of enhanced taxpayers’ attitudes and compliance behaviour among Small Medium Enterprises in Botswana. This research was a survey whose data is collected from two hundred taxpayers in Small Medium Enterprises. After the data was collected, it was analyzed using descriptive statistics then summarized and presented using statistical tools. From the findings, the conclusionis that taxpayer’ attitudes do affect their compliance behaviour and recommendations weremade to try andhelp these SMEs.

On Budget Deficits as a Major Cause of Inflation: A Reply

1979 ◽  
Vol 7 (3) ◽  
pp. 387-390
Author(s):  
Ansel M. Sharp
Keyword(s):  
Recent Attempt ◽  
Budget Deficits ◽  
Reverse Causation ◽  
Progressive Tax ◽  
Tax Systems

This article analyzes a recent attempt to test the hypothesis that budget deficits are a major cause of inflation. It finds that the proposed tests are inappropriate for several reasons; chiefly that there is a reverse causation phenomena present for economies with nonindexed progressive tax systems.

scholarly journals A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

2021 ◽  
Vol 17 (2) ◽  
pp. 27-43
Author(s):  
Munyaradzi Duve ◽  
Daniel P. Schutte
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Tax Compliance ◽  
Empirical Literature ◽  
Formal Sector ◽  
Tax System ◽  
Classification Framework ◽  
Tax Systems ◽  
Compliance Behaviour ◽  
System Characteristics

This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.

scholarly journals THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN

2021 ◽  
Vol 16 (Number 2) ◽  
pp. 23-49
Author(s):  
Lutfi Hassen Al-Ttaffi ◽  
Hijattulah Abdul-Jabbar ◽  
Saeed Awadh Bin-Nashwan
Keyword(s):  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
System Structure ◽  
Tax System ◽  
Tax Rate ◽  
Tax Systems ◽  
High Level ◽  
Medium Enterprises ◽  
Compliance Behaviour

Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen.

scholarly journals Taxes and the incentive to work under flat and progressive tax systems in Slovakia

2021 ◽  
Vol 14 (2) ◽  
pp. 40-55
Author(s):  
Orkhan Nadirov ◽  
Bruce Dehning ◽  
Drahomira Pavelkova
Keyword(s):  
Progressive Tax ◽  
Tax Systems

scholarly journals EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
I Gusti Ayu Mas Rosita Dewi ◽  
Kadek Wulandari Laksmi P
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Motor Vehicle ◽  
National Development ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Progressive Tax ◽  
The Government ◽  
Motorized Vehicles

The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.

scholarly journals Tax Compliance Dancing

2021 ◽  
Vol 5 (1) ◽  
pp. 85-109
Author(s):  
Lotta Björklund Larsen ◽  
Benedicte Brøgger
Keyword(s):  
Multinational Enterprises ◽  
Tax Compliance ◽  
Tax Planning ◽  
Time And Space ◽  
Critical Elements ◽  
Compliance Model ◽  
Tax Systems ◽  
National Tax ◽  
Globalized World ◽  
Laws And Regulations

Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and no two national tax systems are the same. Hence, compliance strategies differ and so do outcomes. Complying with tax laws, beyond the fiscal aim of contributing revenue to a state, is multifaceted in a globalized world. Tax administrations struggle to control large multinational enterprises’ (MNEs) tax planning, avoidance and general evasion, whereas MNEs grapple with the problem of having to comply with widely divergent national tax systems. As a response, tax administrations, through membership organisations such as the OECD, invent forms of collaboration between tax administrations and MNEs—all with the goal of increasing tax compliance. One way they do this is through the co-operative compliance model. Here, we compare two compliance projects, based on this model, in Norway and Sweden to shed more light on what tax compliance is in practice. We elaborate on Valerie Braithwaite’s seminal concept of tax compliance as a ‘dance’ between tax administrations and taxpayers. In so doing we underline the significance of paying attention to conceptions of time and space as critical elements of creating compliance in practice between tax administrations and MNEs.

scholarly journals Persepsi Mahasiswa dan Kepatuhan Pembayaran Pajak Kendaraan di Kota Samarinda

2021 ◽  
Vol 9 (2) ◽  
pp. 283-292
Author(s):  
Praja Hadi Saputra
Keyword(s):  
Data Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regressions ◽  
Ethical Perceptions ◽  
Internal Factors ◽  
Tax System ◽  
Tax Systems ◽  
The Government ◽  
Linear Regressions ◽  
Practical Implications

This study aims to investigate the perception of compliance of individual vehicle taxpayers in paying their vehicle taxes which are influenced by individual internal factors. Internal factors used are the level of tax understanding, perceptions about the tax system and government, the effectiveness of the tax system as well as the ethical perceptions that individuals have. The results of the survey through questionnaires and data analysis from 93 multiple linear regressions indicated that the internal factors that individuals had regarding the perception of vehicle tax tended to affect their compliance with paying vehicle taxes. The results of this study then have practical implications on the availability of evidence for the government to design relevant vehicle tax systems and regulations because it can give rise to the perception of obedient individuals in paying their vehicle taxes.   Keywords: tax compliance, tax system, tax regulation, tax ethics, vehicle tax

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL DENGAN DIBERLAKUKANNYA PAJAK PROGRESIF DI KOTA SURAKARTA

2017 ◽  
Vol 18 (01) ◽  
Author(s):  
Danarsi, , Siti Nurlaela , Hendro Subroto
Keyword(s):  
Quality Of Service ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Field Research ◽  
Sampling Technique ◽  
Tax Rates ◽  
Tax Rate ◽  
Progressive Tax ◽  
The City

This study aimed to analyze the influence of the understanding, the tax rate, quality of service, awareness of taxation, tax penalties on tax compliance in paying car tax with the application of progressive tax in the city of Surakarta. This study uses a survey approach field (field research) through questionnaires convey to taxpayers car in Surakarta. Respondents are taxpayers who pay motor vehicle tax in SAMSAT Surakarta. The sampling is compulsory car tax imposed progressive tax rates .The sampling technique using random sampling with a sample of 30 respondents. Methods of data analysis using multiple linear regression test. These results indicate that: Understanding and Awareness of taxation no effect on tax compliance, while the tax rate, Quality of Service and Sanctions Tax effect on tax compliance.Keywords: Understanding, tax rates, quality of service, awareness of taxation, tax  penalties, tax compliance

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