scholarly journals Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives

SAGE Open ◽  
2017 ◽  
Vol 7 (4) ◽  
pp. 215824401773680
Author(s):  
Deogratius Mahangila ◽  
Wineaster Anderson
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Developed Countries ◽  
Business Environment ◽  
Tax Administration ◽  
Least Developed Countries ◽  
Business Associations ◽  
Tourism Sector ◽  
Tax Laws ◽  
Tourism And Hospitality

The shortage of literature regarding the tax administration burden, particularly in the hospitality and tourism sector in the context of least developed countries, still exists. This study, therefore, investigates the tax administration burden in the tourism sector in the Zanzibar Islands. It specifically examines the structure of tourism taxes and the fiscal regime, measures the uncertainty and complexity of tax laws, and assesses the role played by business associations in facilitating collective action to reform the business environment of the tourism sector in this Archipelago. The study involved a survey of stakeholders ( N = 135), including tourism investors, business associations, and relevant government agencies. The findings showed that uncertainty concerning the value added tax laws centered on calculation of the input tax, the input tax refund from mainland Tanzania, and the registration procedure. The confusion was also pronounced regarding the specific laws affecting tour operators, restaurants, and the hotel levy. Similarly, there is still uncertainty concerning the infrastructure tax and the imposition of a tax of US$1 per day per guest staying in a hotel. Moreover, uncertainty and complexity regarding the income tax laws is centered on calculating the income tax liability of businesses, investments, and employment. However, the role of business associations in reforming the business environment for tourism has been encouraging, as a good number of public–private dialogues and initiatives have been geared at negotiating the various forms of taxes and levies imposed on tourism and hospitality services in the Archipelago. The study concludes with managerial, policy, and research recommendations.

The dialogue and advocacy initiatives for reforming the business environment of the tourism and hospitality sector in Tanzania

2017 ◽  
Vol 72 (1) ◽  
pp. 45-67 ◽  
Author(s):  
Wineaster Anderson ◽  
Theresia Busagara ◽  
Deogratious Mahangila ◽  
Maria Minde ◽  
Donath Olomi ◽  
...  
Keyword(s):  
Value Chain ◽  
Task Force ◽  
Developed Countries ◽  
Business Environment ◽  
Business Community ◽  
Least Developed Countries ◽  
Content Type ◽  
The Public ◽  
Hospitality Sector ◽  
Tourism And Hospitality

Purpose This paper aims to investigate the nature of the public–private dialogue (PPD) initiatives and how PPDs are being used in the tourism and hospitality sector as the tool for reforming the business environment (e.g. set policy priorities, inform policy design, improve legislative proposals and incorporate feedback into regulatory implementation). Design/methodology/approach The study adapted a descriptive-qualitative method through desk research and in-depth interviews based on the explorative research design. The respondents included tourism and hospitality stakeholders from the public and private sectors in the Arusha, Kilimanjaro and Dar es Salaam tourist destinations in Tanzania. Findings The findings revealed numerous PPD initiatives which various actors in the tourism value chain rely on to address their matters. While some initiatives are not regular forums, few have been institutionalized in the Tourism Act of 2008, while others have been prescribed from the global level (UNWTO). The well-known PPD platforms include the Tourism Facilitation Committee, Technical Advisory Committee to the Minister, Tanzania National Business Council (the Tourism Task Force) and Public–Private Partnership in Tourism under the Ministry. However, most of the existing platforms overlap in terms of subject matter, mandates, participants and timing. The key success stories and factors of the PPD initiatives and the associated challenges have been discussed. Practical implications The study provides insight to the conclusion that public policies that are designed through PPD are better conceived and more effectively implemented because they result from mutual understanding between government and the business community. This knowledge is important to the least developed countries (LDCs), like Tanzania, as research has shown that stronger and more constructive dialogue between government and the private sector leads to better business environment, and countries with better business environments grow faster, attract more investment and reduce poverty more than the opposite. Originality/value Although several PPD initiatives are taking place in the tourism sector in most developing countries, little about them has been documented in the tourism literature. Hence, this study, which focuses on Tanzania, aims to fill this knowledge gap.

scholarly journals ICT AND ITS USE IN THE TAX ADMINISTRATION OF THE SOUTHEAST ASIAN COUNTRIES

2020 ◽  
pp. 45-72
Author(s):  
A.P. Muranova ◽  
Keyword(s):  
Social Factors ◽  
Developed Countries ◽  
Southeast Asian ◽  
Tax Administration ◽  
Asian Countries ◽  
Least Developed Countries ◽  
The Third ◽  
Ict Development ◽  
Tax Payments ◽  
Southeast Asian Countries

The article shows the level of ICT development in the Southeast Asian countries, the measures of the governments of these countries for introducing of ICT into tax administration and implementation of ICT for tax payments. According to the author, the panorama of the use of electronic means for tax payments is ambiguous and is determined by a number of economic and social factors. Three groups of countries were accurately designated. The first group consists of technologically developed countries of the region where modern means of tax payments very actively used. The second group consists of less technologically developed countries, where scope of ICT is incomparably narrow. The third group of countries consists of the least developed countries where the tax administration just begins to use ICT.

The value-added tax refund problems in developing countries – case of Zimbabwe

2021 ◽  
Vol 2021 (1) ◽  
pp. 133-148
Author(s):  
Passionate Siwela
Keyword(s):  
Developing Countries ◽  
Processing System ◽  
Value Added ◽  
Tax Administration ◽  
Value Added Tax ◽  
Domestic Legislation ◽  
Tax Laws ◽  
Tax Design

Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1205
Author(s):  
Yeniwati Yeniwati ◽  
Nayang Helmayunita ◽  
Nurzi Sebrina
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Government Organization ◽  
Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

Website Functionality of Convention and Exhibition Centres: Important Performance Dimensions and Attributes

2020 ◽  
Author(s):  
Xiuchang Tan ◽  
Rob Law
Keyword(s):  
Evaluation Studies ◽  
Group Discussion ◽  
Value Added ◽  
Business Environment ◽  
Long Distance ◽  
Website Evaluation ◽  
Distance Information ◽  
Four Dimensions ◽  
Performance Dimensions ◽  
Tourism And Hospitality

A convention and exhibition centre (CEC) offers spaces and services for various events. An effective website is important for a CEC because event site selection involves extensive long-distance information searching and communication. However, despite ample website evaluation studies conducted in the tourism and hospitality field, very few studies can adequately reflect the business environment of the CECs and the decision process of selecting a CEC. This study builds on the existing models for hotel website performance and identifies the important dimensions and attributes of a CEC website through a focus group discussion with multiple stakeholders on the selection of event venues. A framework with four dimensions and forty-one attributes is developed. The results show that CECs websites should focus on Venue Facilities and Services (VFS), Contact Information (CI), Website Management (WM) and Destination Information (DI). Functions related to reservation and payment, which are very important for hotels, are found not value-added for CECs. The study expected to expand the literature on website evaluations and e-marketing. Managerial insights are also provided to CEC operators and other related industry practitioners.

Managing Knowledge at Tourism Destinations

2015 ◽  
pp. 72-87 ◽  
Author(s):  
Amit Kumar
Keyword(s):  
Knowledge Management ◽  
Business Environment ◽  
Management Approach ◽  
Research Issues ◽  
Tourism Sector ◽  
Destination Competitiveness ◽  
Recent Developments ◽  
Tourism Destinations ◽  
Tourism And Hospitality ◽  
Implementing Strategies

Today, knowledge has become a pivotal tool of implementing strategies and approaches to achieve desired results. During the recent past, researches on knowledge management have grown rapidly in the management literature and tourism is no exception in this context. Moreover, the recent developments in tourism and hospitality marketplace have recognised knowledge as a key competitive tool and a determinant for socio-economic growth at destinations. Thus, it is obvious that if a tourism destination/nation/organisation is to remain competitive in the volatile tourism business environment, the application of knowledge management approach has become fundamental to transform tourism knowledge into capabilities for the survival, sustain and growth of tourism sector. The aim of this chapter is to conceptualize the application of knowledge concept and suggest further research issues in this area to develop a knowledge networks. Overall this chapter demonstrates the considerable utility of managing knowledge for tourism in delivering destination competitiveness.

Tourism Development in Least Developed Countries

2015 ◽  
pp. 229-255 ◽  
Author(s):  
Raymond Saner ◽  
Lichia Yiu ◽  
Mario Filadoro
Keyword(s):  
Tourism Development ◽  
Developed Countries ◽  
Tourism Industry ◽  
Least Developed Countries ◽  
Portfolio Strategies ◽  
Doing Business ◽  
Tourism Sector ◽  
Unskilled Workers ◽  
Sustainable Employment ◽  
Full Utilization

Effective tourism strategies of a developing country can create revenue generating opportunities (tax revenues) and provide sustainable employment for semi-skilled or unskilled workers. Such tourism development strategies require systemic thinking and comprehensive investment portfolio strategies regarding the tourism industry as a whole, i.e. going beyond investing in hotels, but also including transportation infrastructure, catering, restaurants, safe water, financial system etc. In other words, the destination countries need to review their tourism value & supply chains and identify structural impediments to the full utilization of their tourism assets and facilities. This chapter shows how Least Developed Countries (LDCs) can define their tourism sector development and suggests a framework which can be used by a LDC to assess its tourism development potential. It can also be used by potential investors interested in investing in an LDC's tourism sector who need to understand the broader context of doing business in LDCs.

scholarly journals Tax Reform in the Context of European Integration Processes and the Crisis: Possible Results for Ukraine

2020 ◽  
Vol 22 (1) ◽  
pp. 64-71
Author(s):  
Iryna Nechayeva ◽  
Keyword(s):  
European Integration ◽  
Income Tax ◽  
Value Added ◽  
System Optimization ◽  
Business Environment ◽  
The State ◽  
State Budget ◽  
Tax System ◽  
Capital Tax ◽  
The Eu

Introduction. Tax system reform should be built on the basic interpretation of taxes as a means of resources’ reallocation providing with social stability, economy stimulation, social goods’ production, etc. All of the taxes have merits as well as flaws. A typical tax system is a combination of different taxes which, in certain circumstances, requires reformation and modernization. Currently, European integration and crisis represent such circumstances for Ukraine. Meeting requirements and conditions of the EU allows fulfilling society requests and realization of the state commitments. All of the above is possible due to the rational formation and use of public finances one of the main tools of which is tax system optimization. Ukraine should bring the tax system into accordance with the EU standards taking into account the interests of the state and business. Its modernization and prediction for the sustainable development of the business environment will contribute to the increase in the income to the state budget while achieving macroeconomic stability. The matter of tax system reformation is especially acute in crisis since beside threats it creates opportunities for implementation of withdrawn capital tax which will promote business development in the future. Purpose. Justification of the need to implement a tax on capital in Ukraine under the conditions of integration processes and crisis. Results. The current work includes analysis of the main elements of the tax systems of Ukraine and the EU countries. It has been established, in particular, that tax proceedings to the budget constitute the main part of the state budget income in Ukraine as well as in countries- members of the EU. The personal income tax, business income tax, excises tax, value-added tax, in their turn, are the main sources of contribution to the state budget. The experience and results of withdrawn capital tax implementation in some countries in the world and the European Union have been researched. It has been established that an increase in investments and GDP is registered in almost all of the analyzed countries. Conclusions. Implementation of the withdrawn capital tax in Ukraine has been proven to be necessary since it will lead to a decrease in administrative expense and amount of time required to prepare the reports, as well as facilitate running a business, increase the levels of business capitalization, create a more enabling environment for investment and increase investment appeal of Ukraine.

scholarly journals Tax control of cryptocurrency transactions in Ukraine

2018 ◽  
Vol 13 (2) ◽  
pp. 89-106 ◽  
Author(s):  
Svitlana Volosovych ◽  
Yurii Baraniuk
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Legal Status ◽  
Practical Importance ◽  
Value Added ◽  
Developed Countries ◽  
State Regulation ◽  
Value Orientations ◽  
State And Local ◽  
High Level

The current global financial market is witnessing the activation of cryptocurrency as a payment instrument and a means of accumulation. However, the risks of money laundering, terrorism financing and tax evasion that cryptocurrency transactions imply lead to the need to implement their state regulation, an important component of which is tax control.Therefore, the purpose of the article is to substantiate the value orientations when forming the system of cryptocurrency transactions tax control in Ukraine taking the positive experience of developed countries into account. The scientific results of the study consist in the emphasizing structural, functional, systemic and institutional approaches to understanding tax control, which became the basis for identifying the features of cryptocurrency transactions as a tax control object.It was revealed that the lack of personalization of the agreement parties, the relatively high level of information security, free international turnover and a decentralized payment system are the factors of the cryptocurrency market further development. On the other hand, this leads to the loss of tax revenues for Ukrainian budgetary system, taking into account the forecasted trends in the development of the cryptocurrency market by 2022 through methods of sums, least squares and expert estimates. Given the institutional approach to the understanding of tax control, an institutional structure of the cryptocurrency transactions tax control in Ukraine is proposed.It is established that domestic state institutions are able to carry out tax control over these transactions. It is also determined that introducing fiscal control will result in the receipt of additional revenues by budgets, reduction of shadow economy, counteraction to cybercrime and terrorism financing.The practical importance of the results is in the need to form an effective system of cryptocurrency transactions tax control as a function of public administration.It has been determined that transactions on cryptocurrency supply, on the determining exchange rates and transactions on cryptocurrency disposal should be an object of tax control in Ukraine. Mining transactions, receipt of income (profits) in the cryptocurrency are subject to general taxes, depending on the taxpayer’s legal status, in particular, personal income tax, corporate income tax and a unified social tax (UST). Taking into account the EU recommendations on the non-application of value added tax in the cryptocurrency transactions taxation, it is not appropriate to implement it in this area. Establishing tax control over cryptocurrency transactions will expand the powers of state authorities that are empowered to control observing financial discipline by economic agents in Ukraine and the financial capabilities of state and local budgets.

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