Enhancing tax administration of the personal income tax

2015 ◽  
Vol 25 (4) ◽  
pp. 645-650
Author(s):  
Дарья Лазутина ◽  
Татьяна Ляпина
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Administration ◽  
Personal Income Tax

scholarly journals PERSONAL INCOME TAX ADMINISTRATION IN THE RURAL COMMUNITIES (A STUDY OF SELECTED LOCAL GOVERNMENT AREAS IN OGUN STATE, NIGERIA)

10.26458/1821 ◽  
2018 ◽  
Vol 18 (2) ◽  
pp. 25-52
Author(s):  
Gbadegesin Babatunde ADEYEYE ◽  
Adeleke Oluwafemi ADEOYE ◽  
Adeyemi Mobolaji ADEYEYE
Keyword(s):  
Rural Communities ◽  
Local Government ◽  
Income Tax ◽  
Assessment Method ◽  
Personal Income ◽  
Tax Administration ◽  
Personal Income Tax ◽  
Revenue Collection ◽  
Ogun State ◽  
Key Stakeholders

The study examined the effectiveness of Personal Income Tax Administration in the rural communities, focusing on assessment and revenue collection methods, effectiveness and efficiency of Relevant Tax Authorities. 125 copies of questionnaire were administered on respondents. Descriptive statistics was used to analyse the opinions of key stakeholders directly connected with Direct and Minimum Tax Assessments in six selected Local Government Areas in Ogun State, Nigeria. Testing of the hypotheses for the study was done using both simple and multiple regression analysis. The findings from the study indicate that tax assessment method significantly encourages voluntary enrolment into the tax net and that effective collection method adopted by the relevant tax authorities ensures optimal tax revenue collection. The study recommends that government should intensify its enlightenment programmes and to introduce awards for recognition of the best rural taxpayers.

E-Government Simulation Tool for Accounting Education

2013 ◽  
pp. 233-249 ◽  
Author(s):  
Diogo Pedrosa ◽  
Antonio Trigo ◽  
João Varajão ◽  
Pedro Sá Silva
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Accounting Education ◽  
Accounting Students ◽  
Tax Administration ◽  
Simulation Tool ◽  
Personal Income Tax ◽  
Real Process ◽  
Learn By Doing ◽  
A Company

This chapter describes a simulator used by accounting students to mimic the official process of filling out a Personal Income Tax form. According to the Portuguese law, this form describes the amount of the employees’ Personal Income Tax withheld within a company, which must be submitted periodically to the Portuguese Tax Administration. This process is accomplished through an E-government tool accessed by only authorized company staff, which makes it impossible for accounting students to use it. This presents an obstacle for students who are learning about accounting because they cannot experiment with the “real” process in the courses they are studying. By using the proposed simulator that imitates the behavior and interface of the official tools, students can “learn by doing.”

scholarly journals Assessing the Personal Income Tax as a Fiscal Indicator

2021 ◽  
Vol 2 (517) ◽  
pp. 279-285
Author(s):  
I. V. Hnydiuk ◽  
◽  
L. V. Umanets ◽  
T. V. Goncharenko ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Administration ◽  
Cash Income ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax Revenues ◽  
Real Value ◽  
Fiscal Efficiency

The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the relevant criteria. The results of the research once again testify to the fact that the most important role of personal income tax consists in regulating the cash (income) of the population and stimulating the use of labor force, as well as in being a significant source of income to the Consolidated Budget of Ukraine. To disclose the topic of the research, the authors calculated the fiscal significance of personal income tax in terms of the State budget, which tends to increase and the fiscal significance of personal income tax in terms of the GDP of the State. Also, the analysis of the efficiency of collecting tax revenues using a number of coefficients, one of which is the coefficient of personal income tax collection, is carried out. Having estimated the mobilized amount of personal income tax revenues and tax revenues to the budget from the planned ones, it is proved that the efficiency of personal income tax administration is quite significant and close to 1. That is, the level of expenditures of the population for the maintenance of apparatus of the State Tax Service of Ukraine decreases at a faster pace than the population itself, which can be considered as a positive point. As result of the carried out analysis of the fiscal efficiency of personal income tax, it is concluded that the tax administration under a certain system of implemented tax decisions is deteriorating, and the fiscal significance of personal income tax in both the State’s budget and GDP is reducing, while the real value of revenues from this tax is decreasing. Assessing the efficiency of personal income tax according to the above indicators will allow to more accurately plan the receipt of this tax to the budget, will facilitate in the development of measures to improve the regulatory and fiscal action of personal income tax, eliminate deficiencies in the taxation mechanism, form a rational structure of tax revenues to the budget, and contribute to the development of an efficient tax policy.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

TAXATION OF PERSONAL INCOME

2020 ◽  
Vol 3 (8) ◽  
pp. 69-72
Author(s):  
F. S. AGUZAROVA ◽  
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax

The article is devoted to the taxation of income of citizens in Russia. The author determined the role and place of the personal income tax, calculating its share in the structure of budget revenues of a particular subject. The ways of improving the taxation of personal income are identified.

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