Reducing tax identity theft by identifying vulnerability points in the electronic tax filing process

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Benjamin K. Ngugi ◽  
Kuo-Ting Hung ◽  
Yuanxiang John Li
Keyword(s):  
Social Security ◽  
Identity Theft ◽  
Social Security Number ◽  
Mediation Effects ◽  
Content Type ◽  
The Social ◽  
Tax Returns ◽  
Individual Self ◽  
Practical Recommendations ◽  
Tax Filing

Purpose Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the offender has already taken a refund for the year in question. This paper aims to investigate whether the increased use and adoption of electronic tax filing (i.e. E-Filing) technologies has inadvertently resulted in a corresponding growth in Tax Identity Theft. Design/methodology/approach Multiple regressions are used to analyze the data that is extracted from the Identity Theft complaint reports (maintained by the Federal Trade Commission) and the tax filing statistics (retrieved from the Internal Revenue Service). Findings The results indicate that E-Filing can indirectly but significantly increase Tax Identity Theft through the full mediation effects of individual Self-E-Filing and Direct Deposit adoption, after controlling for general Identity Theft, the number of Individual Tax Returns and Total Refunds. Originality/value The authors explore the association between the adoption of tax e-filing technologies and Tax Identity Theft. The findings suggest that the key loopholes in the Tax Identity Theft process are at the Self-E-Filing and the Direct Deposit points. Several practical recommendations for patching these loopholes are provided and discussed.

Nicaragua protests signal dialogue, not regime change

2018 ◽  
Keyword(s):  
Law Enforcement ◽  
Social Security ◽  
Regime Change ◽  
Investment Decisions ◽  
Security Forces ◽  
Content Type ◽  
The Social ◽  
Social Security Reforms ◽  
Economic Slowdown

Significance The protests pose the greatest threat to President Daniel Ortega since he took power in 2007. The president’s eventual withdrawal of the social security reforms that had sparked the unrest has, instead of restoring order, emboldened protesters, who are now pushing for further political concessions and have called for a mass anti-government demonstration to be held tomorrow. Impacts Businesses may postpone investment decisions until after the national dialogue, posing a risk of economic slowdown. Damage to the reputation of the security forces threatens to foster long-term resentment, undermining law enforcement. The protests may spur anti-corruption protests in other parts of the region, such as Guatemala.

Deficit will rise absent labour reform in Argentina

2017 ◽  
Keyword(s):  
Public Opinion ◽  
Social Security ◽  
Informal Sector ◽  
Pension System ◽  
Pension Reform ◽  
Fiscal Sustainability ◽  
Social Security Reform ◽  
Content Type ◽  
The Social ◽  
Fiscal Imbalance

Subject The outlook for pension reform. Significance In 2016 Congress passed Law 27.260, which established measures to improve pensioners’ welfare, and set a three-year deadline to create a new pension system, which would be universal, comprehensive and sustainable, and maintain the current system’s pay-as-you-go feature. The pensions deficit represents a significant portion of the fiscal imbalance, so any policy to improve fiscal sustainability will require social security reform. However, the current pension system is considered unfair by most pensioners and active workers. Impacts The social security reform will face opposition in Congress and resistance from public opinion. A strong result for the new Unidad Ciudadana party in the October elections could delay the reform. The large informal sector will militate against reducing the pensions deficit.

SOCIOECOLOGICAL COMPONENT OF REPRODUCTION OF HUMAN POTENTIAL

2018 ◽  
pp. 25-30
Author(s):  
Vira Kutsenko ◽  
Olena Garashchuk
Keyword(s):  
Social Security ◽  
Social Influence ◽  
Human Potential ◽  
Social Sphere ◽  
Current State ◽  
The Social ◽  
Reproduction Process ◽  
Transformation Processes ◽  
Practical Recommendations

The results of the analysis of the current state of the sphere of reproduction of human potential, the transformation processes occurring in it, as well as the factors that influence these processes are highlighted. Attention is focused on the development of the social sphere and its components, the functioning of which contributes to the strengthening of human potential; reveals their place and role in the reproduction process, in ensuring social security in Ukraine. Considerable attention is paid to the substantiation of practical recommendations for further strengthening of human potential in our country, strengthening of the corresponding socially safe component on the basis of, first of all, the mechanisms of social influence and regulation.

The UID Project

2011 ◽  
pp. 1-23 ◽  
Author(s):  
Rajarshi Chakraborthy ◽  
Haricharan Rengamani ◽  
Ponnurangam Kumaraguru ◽  
Raghav Rao
Keyword(s):  
Social Security ◽  
Number System ◽  
Social Security Number ◽  
Indian Government ◽  
Legal Implications ◽  
The Social ◽  
The Us ◽  
Other Information

The Indian government has undertaken a major effort to issue Unique Identification Numbers (UID) to its citizens. This chapter examines the Social Security Number system in the US, and investigates other UID projects in Europe. Based on these understanding and other information around UID systems, the authors discuss possible issues that are expected to arise in the implementation of UID system in India. They articulate how biometrics is being advocated by the proponents of the system in India for unique identification. The authors elucidate the social, ethical, cultural, technical, and legal implications / challenges around the implementation of a unique identification project in India.

Russia's untaxed shadow economy is expanding

2019 ◽  
Keyword(s):  
Social Security ◽  
Shadow Economy ◽  
White Collar ◽  
Social Security System ◽  
Security System ◽  
Informal Employment ◽  
Ageing Population ◽  
Official Statistics ◽  
Content Type ◽  
The Social

Subject Russia's burgeoning grey economy. Significance Russia's grey economy accounts for one-fifth of GDP and employs one-fifth of the workforce, according to official statistics, and the trend is upwards. The sector sometimes overlaps with crime but often plugs gaps in retail and services which the official economy and state provision cannot fill, and offers people a chance to boost meagre incomes. The urge to avoid taxation seen as excessive narrows the base of honest taxpayers, forcing government to impose higher levies on them. Impacts The social security system will come under more strain from low tax payment, an ageing population and a poor savings culture. The increase in the pensionable age is likely to boost informal employment. Freelance consultants and other professionals, often working remotely, will boost white-collar informal employment.

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