scholarly journals La evasión tributaria originada en el uso de comprobantes de venta/Evaluation of micro and small enterprises of the popular and solidarity economy prior to participating in a Business Round

2020 ◽  
Author(s):  
J Sánchez ◽  
F Esparza ◽  
I Gaibor ◽  
M Barba
Keyword(s):  
Tax Evasion ◽  
Field Investigation ◽  
Small Enterprises ◽  
Solidarity Economy ◽  
Tax System ◽  
Billing System ◽  
The People ◽  
El Sistema ◽  
The Subject ◽  
Tax Payments

La presente investigación tuvo como objetivo, analizar el régimen de facturación ecuatoriano, esencialmente el uso de los comprobantes de venta en las transacciones de los contribuyentes y como se relaciona con las tipologías de evasión tributaria o fiscal que hacen que el contribuyente pague menos impuestos al incluir gastos inexistentes u omisión de ingresos en las declaraciones, perjudicando al Estado ya que reciba menos recursos y realice mayores controles, se estudia el avance tecnológico en el régimen de facturación impulsado por la Administración Tributaria resaltando las mejoras y analizando las falencia que aportan a las variables. Además se estudia la normativa tributaria vigente que se relacionan con el tema y su constante evolución desde el 2008 año en el cual el sistema tributario incluye mecanismos para evitar la evasión fiscal y la defraudación tributaria como un delito, se hace además un análisis del proyecto de control emblemático de empresas fantasmas y los resultados obtenidos por el SRI en donde se evidencia la importancia de las variables de estudio, su aplicación práctica y la incidencia en la recaudación tributaria, el enfoque de la investigación es cualitativa y cuantitativa ya que se analiza por qué los contribuyente evaden sus impuestos y los datos estadístico obtenidos de la información disponible y solicitada al SRI, utilizando una investigación de campo al realizar entrevistas a funcionarios del SRI de los departamentos de control tributario que son las personas que detectan el mal uso de comprobantes de venta e investigación bibliográfica revisando leyes y estudios relacionados a la presente investigación, estableciendo sectores de mayor riesgo de evasión e identificando las causas principales del problema de estudio como son: el desconocimiento del sistema tributario, asesoramiento que reciben los ciudadanos para disminuir el pago de sus impuestos e incluso la dificultad de cumplir las obligaciones tributarias puesto que el sistema es complejo. The objective of this research was to analyze the Ecuadorian billing system, essentially the use of sales receipts in the taxpayers’ transactions and how it relates to tax evasion or tax evasion typologies that cause the taxpayer to pay less taxes when including non-existent expenses or omission of income in the declarations, harming the State and receiving less resources and carrying out greater controls, technological progress is studied in the billing regime promoted by the Tax Administration highlighting the improvements and analyzing the failures they bring to the variables. In addition, the current tax regulations related to the subject and its constant evolution since 2008 are studied, in which the tax system includes mechanisms to avoid tax evasion and tax fraud as a crime, and an analysis of the project is made. emblematic control of ghost companies and the results obtained by the SRI in which the importance of the study variables, their practical application and the incidence on tax collection are evidenced, the research focus is qualitative and quantitative since it is analyzed why the taxpayers evade their taxes and the statistical data obtained from the information available and requested from the SRI, using a field investigation when conducting interviews with SRI officials from the tax control departments who are the people who detect the misuse of sales receipts and bibliographic research reviewing laws and related studies This study is based on establishing sectors at greater risk of evasion and identifying the main causes of the study problem, such as: ignorance of the tax system, advice received by citizens to reduce their tax payments, and even the difficulty of complying with the tax obligations since the system is complex. Palabras claves: Facturación, evasión fiscal, empresas fantasmas, procesos de control, defraudación tributaria. Keywords: Invoicing, tax evasion, ghost companies, control processes, tax defraud.

Risk Analysis for Knowledge Sharing in Tax Payment

2016 ◽  
Vol 6 (1) ◽  
pp. 20-37
Author(s):  
Zahra Kazemi ◽  
Ahmad Jafari Samimi ◽  
Hamed Fazlollahtabar
Keyword(s):  
Knowledge Sharing ◽  
Tax Evasion ◽  
Developed Countries ◽  
Government Expenditures ◽  
Positive Effects ◽  
The People ◽  
Using Data ◽  
Tax Payments ◽  
Almost All ◽  
Tax Payers

One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure to pay taxes, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among people motivate them to pay more and if not, paying taxes is impaired. Therefore in order to avoid disorderliness in paying taxes that lead to a reduction in the development growth rate of investing taxes in industry and services sectors procedures should be designed so that taxes spread in speech with more quality. In this article five categories that people share their knowledge about them with each other, have been proposed. Defining risk structure and using data from surveying form the risk values of tax payment the results indicate that sharing tax knowledge amongst people have positive effects on tax payments.

ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE

2015 ◽  
Vol 60 (05) ◽  
pp. 1450050
Author(s):  
KEISUKE MORITA
Keyword(s):  
Prospect Theory ◽  
Tax Evasion ◽  
Tax System ◽  
Tax Returns ◽  
Withholding Tax ◽  
Tax Payments

In the withholding tax system, the tax authority requires taxpayers to pay taxes in advance before filing their tax returns. This note investigates how advance tax payments affect the extent of tax evasion in the economy. We show that the extent of tax evasion decreases with increasing prepaid taxes, if individuals behave according to prospect theory.

scholarly journals Role of the External Auditor in Reducing Tax Evasion (Field Study- Tax Chamber of Sudan)

2020 ◽  
Vol 5 (4) ◽  
pp. 1519-1526
Author(s):  
Dr. Sherien Mamoun ◽  
Sayed Ahmed Mohamed
Keyword(s):  
Tax Evasion ◽  
Financial Statements ◽  
Misleading Information ◽  
Starting Point ◽  
The Subject ◽  
External Auditor ◽  
Tax Payments ◽  
And Control ◽  
Shed Light

The study investigated role of external auditor in reducing tax evasion. The problem of the study represented in there is fraud and fraud in tax payments. We find that the tax administration in countries face difficulties that reduce tax revenues and this affects the achievement of the desired goals. Sudan is one of the countries experiencing tax evasion. The study aimed to shed light on the previous studies that dealt with the subject of external auditor and findings to be the starting point for this research, to highlight the importance of external auditor and the role of the external auditor in reducing tax evasion. The importance of the study lies in external auditor and the role played by and contributes to the verification of detection and control tax evasion. The study adopted inductive approach, descriptive analytical approach, and historical approach. The questionnaire used to collect data from taxation chamber of Sudan. To achieve the goals of the study, the following hypotheses were tested: First hypothesis: external auditor contributes to discovering tax evasion, Second hypothesis: external auditor helps in reducing the effects of profit's volume in income statements. The study found that; the external auditor contributes to the disclosure of misleading information intended to be provided by the taxpayer, External auditor helps to detect unjustified expenses and expenses used by the taxpayer. The study recommended several recommendations, among which is that; Dependence on the audited financial statements by a legal auditor in the tax report, Encouraging companies to provide services in return for payment of tax.

SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK

2017 ◽  
Vol 8 (2) ◽  
pp. 178-195
Author(s):  
Nurma Risa
Keyword(s):  
Tax Evasion ◽  
Female Students ◽  
T Test ◽  
Study Program ◽  
Male And Female ◽  
Political Sciences ◽  
Significant Difference ◽  
The Subject ◽  
And Gender ◽  
Management Students

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Need of Human Rights as a Better Way of Life

Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 72-83
Author(s):  
Tushar Kadian
Keyword(s):  
Human Rights ◽  
Basic Needs ◽  
Research Paper ◽  
Human Being ◽  
Way Of Life ◽  
Labour Unions ◽  
The People ◽  
The Subject ◽  
Definition Of ◽  
Made In

Actually, basic needs postulates securing of the elementary conditions of existence to every human being. Despite of the practical and theoretical importance of the subject the greatest irony is non- availability of any universal preliminary definition of the concept of basic needs. Moreover, this becomes the reason for unpredictability of various political programmes aiming at providing basic needs to the people. The shift is necessary for development of this or any other conception. No labour reforms could be made in history till labours were treated as objects. Its only after they were started being treating as subjects, labour unions were allowed to represent themselves in strategy formulations that labour reforms could become a reality. The present research paper highlights the basic needs of Human Rights in life.

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

Tax Consulting as a Tool to Support Business Activities of Organizations

2018 ◽  
Vol 11 (3) ◽  
pp. 146-152
Author(s):  
L. M. Baburyan
Keyword(s):  
Business Development ◽  
Business Activity ◽  
Service Economy ◽  
Tax System ◽  
Dominant Logic ◽  
Separate Area ◽  
Research Findings ◽  
The Subject ◽  
Business Entities ◽  
Corporate Business

The subject of the research is tax consulting aimed at ensuring the proper business activity of organizations. The purpose of the research was is to substantiate the need for the tax consulting as a special tool for supporting corporate business activities. The paper deals with the current specifics of the tax consulting as a separate area of the service economy within the framework of the service-dominant logic concept that reflects the degree of involvement of all participants of financial relations in the tax consulting processes. From the standpoint of institutionalism, the tax consulting institution is regarded as a financial intermediary performing mediation or auxiliary functions to ensure interactions between basic agents of the economic system, in particular, communications between the state and business entities. Based on the research findings, it is concluded that a developed tax consulting institution as an integrated attribute of the tax system determines the levels of corporate business activities and business development. The research findings are intended for participants of the tax consulting and auditing market.

Etos Kerja Islam Dan Ketahanan Usaha Kerajinan Tangan

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Ahmad Ubaidillah ◽  
Misbahul Khoir
Keyword(s):  
Group Discussion ◽  
Scientific Methods ◽  
Analysis Techniques ◽  
Religious Rituals ◽  
The People ◽  
Depth Interview ◽  
Qualitative Descriptive ◽  
The Subject ◽  
The Village ◽  
Collection Methods

The objectives of research include; first, to describe what local Islamic working ethos are as the basis for the resilience of songkok, whip and slap handicraft businesses in Serah Panceng Gresik Village. Second, to describe the resilience of the songkok, whip and slap handicraft business in the village of Serah Panceng Gresik. This study is a qualitative-descriptive study with the aim of understanding the phenomena experienced by the subject of research including behavior, perception, motivation, and action holistically by utilizing various scientific methods. Data collection methods include; Observation, In-depth Interview or Focus Group Discussion, Documentation. Data analysis techniques include: processing and preparing data for analysis, reading the entire data, analyzing in more detail by coding data, considering detailed instructions that can help the coding process, giving descriptions that will be presented in the report, interpreting and interpreting data. The results showed that in Serah Village local Islamic working ethos were preserved by the community, such as alms giving, reading dziba', reading tahlil, attending haul akbar, and reading sholawat together every Friday. Although in the tradition it does not involve songkok, whip, and slap directly, there is a good impact to support the resilience of songkok, but not whip, and slap production. Religious rituals by praying together asking Allah to facilitate and carry out business in production songkok, whip, and slap are an expression of gratitude for what God gave to the people of Serah Village. All economic activity done by Serah community is meant to get God’s willing. Keywords: Islamic Working Ethos, Handicraft Businesses

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