scholarly journals Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit

2021 ◽  
Vol 275 ◽  
pp. 01022
Author(s):  
Yiran Tao
Keyword(s):  
Data Mining ◽  
Income Tax ◽  
Rapid Development ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax Collection ◽  
Mining Technology ◽  
Tax Management ◽  
Collection And Management ◽  
Personal Tax

In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data. Taxation departments must analyze and apply these data in order to grasp the deficiencies in the current tax management work, so as to take effective measures to improve tax quality and efficiency. This is the focus of the work of the taxation department. In the process of personal income tax collection and management, full application of data mining technology can break through the traditional personal tax collection and management model and improve the level of personal tax collection and management. At the same time, this can also ensure the effectiveness of the tax data verification work, which is positively helpful to improve the tax data application capabilities. This can also provide an effective reference for tax management decision-making. At this stage, the full application of risk-oriented audit methods based on data mining technology can improve the effectiveness of personal income tax collection and management audits. However, it is necessary to pay attention to a comprehensive study of the sources of personal income tax data. At the same time, the taxation department should also discuss the data processing of personal income tax and the review of the rationality, legality, and compliance of personal tax collection, so as to improve the data mining level of China’s personal tax collection and management.

Ways of increasing the efficiency of tax collection to the budgets of local communities on the basis of tax management

2020 ◽  
pp. 86-92
Author(s):  
Roman Ya. Halamay
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
System Development ◽  
Personal Income ◽  
Personal Income Tax ◽  
Place Of Residence ◽  
Tax System ◽  
Local Taxes ◽  
Tax Management ◽  
The Individual

The processes of fiscal decentralization have provided new opportunities for local self-governments: independent formation of local budgets; direct intergovernmental relations; expansion of the tax base, etc. The steps taken in the field of decentralization are currently not systemic. The distribution of fiscal payments between different levels of the budget system is the purpose of the tax system development, which would allow to provide quality social services to the population and influence the economic development of the territory. The main directions of tax system development on the basis of tax management are substantiated as following: strengthening the role of local taxes; establishing the effective interaction of local governments with economic entities operating in the territory to increase budget revenues; ensuring the fair distribution of the tax burden and its reduction while seeking budgetary compensators; strengthening the tax control; ensuring the efficient informational and explanatory work and interaction of local self-government bodies and taxpayers. The author's vision of the tax system within the new architecture of the administrative-territorial system is offered. The inclusion of personal income tax in local taxes and change in the mechanism of crediting the tax to local budgets are substantiated. There are two alternatives to change the procedure for crediting personal income tax to local budgets, due to which the associated burden will be distributed among all participants: 1) crediting personal income tax to local budgets at the place of residence of the individual payer; 2) giving the individual payer the right to choose which budget should include the amount of tax paid (by place of work or place of residence). The directions of increasing the property taxes accumulated in local budgets are defined. The paper develops a model of the form of self-taxation of the population in territorial communities. According to the model, the residents are involved in the accumulation and distribution of tax resources. The suggested model is based on the accumulation of financial resources by a parity principle: the amount of financial contribution of local governments is determined at a level not lower than the amount contributed by residents.

scholarly journals Introduction of the personal tax-free allowance in Russia and its budget implications

2021 ◽  
Vol 7 (1) ◽  
pp. 20-38
Author(s):  
V. V. Gromov ◽  
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Minimum Cost ◽  
Personal Income ◽  
Personal Income Tax ◽  
Cost Of Living ◽  
Tax Rate ◽  
Tax Revenues ◽  
Regional Product ◽  
Personal Tax

The social problem of poverty can be mitigated by introduction of a personal tax-free allowance. In this paper the likely effects that a personal tax-free allowance will have on the Russian budget is investigated. It has been assumed that a tax-free allowance will hit regional budgets because they depend greatly on income tax revenue. The indicated effects were estimated by applying a personal tax-free allowance to the data on economic conditions in 2019. Rosstat data on population, poverty, wages and gross regional product and Federal Tax Service data on the number of taxpayers and personal income tax revenues were used. For the purpose of the paper, two scenarios were calculated. In the first scenario, a zero personal income tax rate is applied to wages below the minimum cost of living. We found that under this scenario the consolidated budget of Russia loses over 1 trillion rubles while regional tax revenues reduce by more than 10%. In the second scenario, citizens whose income is below the minimum cost of living are exempt from personal income tax. We found that under this scenario regional tax revenues would be reduced by 1-5%. In both cases the introduction of the personal tax-free allowance puts greater pressure on regions that critically depend on the personal income tax receipts. It was concluded that the negative effect of an introduction of a personal tax-free allowance would be greater, the greater the prevalence of low-income taxpayers in a region. Also considerable regional disparities create a risk that such tax reform will deepen regional inequality and be disruptive for the Russian budgetary system.

scholarly journals PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI BERDASARKAN KEBIJAKAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK.

2018 ◽  
Vol 9 (2) ◽  
pp. 49
Author(s):  
Yuli Nawangsasi ◽  
Inayati Nasrudin ◽  
Hilda Purnamawati
Keyword(s):  
Comparative Analysis ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Annual Income ◽  
Personal Income Tax ◽  
Internet Media ◽  
Directorate General ◽  
Personal Tax

Abstract Annual personal income tax return  reporting by manual had changed to use internet media directly through Directorate General of Taxation’s website. The purpose of this research was to compare obedience of assessable  to evaluate a number of the annual income tax return reporting compliance of personal tax payer by manual and  through Directorate General of Taxation’s website. The data was the registered  annual income tax return submission compliance of individual tax payer during periode 2013 – 2016 in the Tax Office Primary Bandung City, Regional Tax Office West Of Java I.  The Methodology of this research was descriptive analysis, comparative analysis, verivikatif analysis. And Hypotesis test used Independent Two Sample. As a result, there wasn’t upgrading obedience compliance of individual tax payer after application of E-Filing.  ABSTRAKPelaporan SPT Tahunan Pajak Penghasilan Orang Pribadi secara manual, mengalami pembaharuan dengan beralih menggunakan media internet pada website Direktorat Jenderal Pajak. Tujuan penelitian ini adalah untuk membandingkan  kepatuhan Wajib Pajak  Orang Pribadi dengan mengevaluasi jumlah pelaporan SPT Tahunan WPOP secara manual dengan menggunakan website Direktorat Jendral Pajak.  Data penelitian berupa SPT Tahunan PPh Wajib Pajak Orang Pribadi yang terdaftar dan realisasi pelaporan SPT tahun 2013 - 2016 di Kantor Pelayanan Pajak (KPP) Pratama Kota Bandung Kanwil DJP Jawa Barat I.  Metode penelitian adalah analisis deskriptif, komparatif dan verifikatif dengan uji hipotesis yang digunakan adalah uji beda sampel saling bebas. Hasil penelitian tidak terdapat peningkatan kepatuhan Wajib Pajak setelah  penerapan  SPT online (E-Filing) dibandingkan sebelumnya. 

scholarly journals Challenges and Measures of the Financial Department of Chinese Universities under the New Personal Income Tax Laws

2021 ◽  
Vol 8 (7) ◽  
pp. 190-198
Author(s):  
Huan Zhang ◽  
Keyword(s):  
Income Tax ◽  
Colleges And Universities ◽  
Personal Income ◽  
Tax Law ◽  
Personal Income Tax ◽  
Negative Effects ◽  
Important Work ◽  
New Challenges ◽  
Countermeasures And Suggestions ◽  
Personal Tax

The withholding of personal income tax is an important work of financial department in colleges and universities. The new tax law implemented in 2019 has introduced a series of measures such as special additional deductions, which make the financial department of colleges and universities face new challenges. Starting from the positive and negative effects of the new personal tax law on the macro level, this paper further analyzes the positive and negative effects of the new personal tax law on the financial department of colleges and universities, and puts forward the overall and special measures to deal with the new personal tax law and provide corresponding countermeasures and suggestions for the financial department of colleges and universities.

scholarly journals ANALISIS POTENSI PAJAK PENGHASILAN ATAS BAGI HASIL YANG DIBAYARKAN MITRA GOFOOD KEPADA PERUSAHAAN GOJEK

2020 ◽  
Vol 13 (2) ◽  
pp. 76-86
Author(s):  
Fajarizki Galuh
Keyword(s):  
Business Process ◽  
Income Tax ◽  
Research Result ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Qualitative Approaches ◽  
The Future ◽  
Directorate General ◽  
Personal Tax

The growth of  many startup that provides various of product like application based technology makes economics activity more effective and efficient, such as Gojek. One of the best features that gojek has is gofood. Gofood facilitates its users to buy beverages via online. Because of that, many restaurant in Indonesia begin to become gofood’s partner. However, the existence of gofood’s partner still doesn’t contribute for tax income. This researches aim to analyze personal tax income of gofood’s partner potenty more deeply that focuses on KPP Pratama Jember’s administration area. This research uses qualitative approaches to collect data by interviewing some related interviewees.. According to research result, the growth of gojek application influences to increasing of gofood partner’s omzet.. So, this condition gives impact to increasing of personal income tax potenty. The personal income tax potenty consists of three aspect, such as income aspect, operation expense aspect, and sharing profit aspect. Directorate General of Taxation should designs a rules that manages taxation of gofood partner’s business process. This strategy is expected to increase tax revenue and contributes to development of this country in the  future.

scholarly journals Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques

2021 ◽  
Vol 239 (4) ◽  
pp. 127-157
Author(s):  
Camino González ◽  
◽  
María Jesús Delgado ◽  
Sonia de Lucas ◽  
◽  
...  
Keyword(s):  
Data Mining ◽  
Income Tax ◽  
Tax Compliance ◽  
Analytical Framework ◽  
Personal Income ◽  
Selection Strategy ◽  
Personal Income Tax ◽  
Data Mining Techniques ◽  
Tax Benefits ◽  
Using Data

This paper proposes an analytical framework that combines dimension reduction and data mining techniques to obtain a sample segmentation according to potential fraud probability. In this regard, the purpose of this study is twofold. Firstly, it attempts to determine tax benefits that are more likely to be used by potential fraud taxpayers by means of investigating the Personal Income Tax structure. Secondly, it aims at characterizing through socioeconomic variables the segment profiles of potential fraud taxpayer to offer an audit selection strategy for improving tax compliance and improve tax design. An application to the annual Spanish Personal Income Tax sample designed by the Institute for Fiscal Studies is provided. Results obtained confirm that the combination of data mining techniques proposed offers valuable information to contribute to the study of tax fraud.

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