scholarly journals Tourist tax administration in the fiscal target system for hospitality businesses

2021 ◽  
Vol 10 (1) ◽  
pp. 1-11
Author(s):  
Liudmyla Bovsh ◽  
Alla Okhrimenko ◽  
Margarita Boiko ◽  
Sandeep Kumar Gupta
Keyword(s):  
Target System ◽  
Tax Administration ◽  
Fiscal Discipline ◽  
Administration System ◽  
Social Challenges ◽  
Lack Of Information ◽  
Tourist Flows ◽  
Budgetary Resource ◽  
Business Entities ◽  
Tourism Potential

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.

scholarly journals ON SOME PROBLEM ISSUES RELATED TO LIBERALIZATION OF THE TAX SYSTEM IN GEORGIA

2021 ◽  
Vol 16 (1(21)) ◽  
pp. 33-44
Author(s):  
Guram Uphlisashvili
Keyword(s):  
Large Scale ◽  
Tax Compliance ◽  
Legal Framework ◽  
Debt Relief ◽  
Tax Administration ◽  
Fiscal Discipline ◽  
Tax Reforms ◽  
Tax System ◽  
Administration System ◽  
Positive Assessment

The article looks into the phases of reforming the tax system of Georgia in term of its liberalization. Since the early 2000s, the tax system of Georgia has undergone a significant transformation. There were reduced both the number of taxes and tax rates. Anti-corruption measures were taken, the legal framework was improved, and tax services were changed over to e-services. Tax administration was considerably simplified, but also at the same time was strengthened. The level of fiscal discipline was increased. As a result, despite the seeming release of tax pressure, tax revenues for the treasury were increased manifold. It is clear that success of tax liberalization at this stage of the reform was largely due to the reform of the tax administration system. Higher fines were imposed for violators of tax discipline, which was reflected in severe tightening of tax administration due to the disruption of the corruption environment. A positive link was confirmed between tax liberalization measures and streamlining of the tax administration system in terms of successful tax reform. A number of innovations have been introduced, including: simplified and mostly electronic-automated service procedures, special tax statuses for small and micro entrepreneurs, the so-called "Estonian" model of the taxation of enterprises, the possibility of concluding a tax agreement, a warning mechanism as an alternative to monetary penalties, and so on. It should be noted that over the years, measures to relief, forgive or partially reduce tax debts accumulated in previous periods have become an accompanying and distinctive attribute of the significant ongoing reforms in the tax system. This process has become particularly large-scale since 2015. Just in 2015-2019, more than 68 billion taxpayers owed more than 3.5 billion GEL in terms of both basic taxes and fines. We believe that the unambiguously positive assessment of these large-scale measures for debt relief would not be correct. Of course, such measures relieve the tax administration system of the burden of recovering uncollectible debts. The International Monetary Fund and other donor organizations also require and welcome this. The advantages of this process, as well as related risks and possible threats are being discussed. It is noted that consistent use of such mechanisms leads to long-term negative fiscal consequences, as it undermines tax morality of taxpayers and prevents the introduction of a culture of tax compliance. The tax amnesties, especially if they are recurrent, encourage an anti-competitive environment and generate a sense of unfairness among conscious taxpayers. Destructive expectations are created, which leads to the transformation of the taxpayer behavior model in the wrong direction. These trends are evident in the case of Georgia according to statistical data. We believe that the final result of the tax reforms will depend to a great degree on the ability of the tax administration system and the state in general to prevent the possibility of the new tax amnesties in the future. It is necessary to create the preventive mechanisms that largely exclude possible recurrences of both debt relief of taxable objects and the accumulation of unpaid amounts of taxes.

scholarly journals ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)

2017 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Razif Razif ◽  
Rahmawati Rahmawati
Keyword(s):  
Analytical Method ◽  
Tax Administration ◽  
Administration System ◽  
Good Classification ◽  
Descriptive Qualitative

This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.

scholarly journals Paslavska R.Yu. Tax Administration System in Ukraine: State, Problems and Prospects

2016 ◽  
Vol 26 (2) ◽  
pp. 217-224 ◽  
Author(s):  
M.I. Krupka ◽  
V.M. Kmit ◽  
R.Yu. Paslavska
Keyword(s):  
Tax Administration ◽  
Administration System

scholarly journals Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP

2019 ◽  
pp. 221
Author(s):  
Ni Luh Putu Yunika Antari ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Quality Of Services ◽  
Tax Administration ◽  
Administration System ◽  
System Service ◽  
Analysis Technique ◽  
Reporting Service ◽  
Positive Effect

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations. Keywords: modern tax administration system, service quality, and taxpayer awareness  

scholarly journals Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

2018 ◽  
Vol 73 ◽  
pp. 10022 ◽  
Author(s):  
Kurniawan Taufik
Keyword(s):  
Tax Avoidance ◽  
Tax Administration ◽  
Political Commitment ◽  
Tax Reforms ◽  
Administration System ◽  
Tax Revenues ◽  
System A ◽  
Principles Of Justice ◽  
The Government ◽  
Modernization Process

The canons of transaction theory requires taxation to rest on the principles of justice, certainty, comfort, and economics. However, as the government continues to demand for development finance and increasingly depend on tax revenues, the aforementioned principles have been neglected in taxation as can be empirically observed in the complaints, tax avoidance efforts, and tax revenue in Indonesia. The lower tax revenues of Indonesia compared with those of other countries indicate that the tax reforms implemented in the country from 1984 to date have produced sub-optimal results and require realignment. The reformation or modernization of a tax administration system aims to improve the effort or performance of tax collecting authorities. Such reformation may be conducted individually or by group to achieve more efficient, economical, and rapid outcomes. The modernization process focuses on organizational structure, procedure, strategy, and culture. In order for such modernization process to succeed, the tax structure must be simplified, appropriate reform strategies must be developed, and a strong political commitment to reforming the tax administration system must be ensured.

Налоговое администрирование в системе публичного администрирования Литовской Республики

Prawo ◽  
2019 ◽  
Vol 327 ◽  
pp. 339-349
Author(s):  
Bronius Sudavičius
Keyword(s):  
Public Administration ◽  
General Public ◽  
Tax Administration ◽  
Administration System ◽  
The Public ◽  
The Republic

Tax administration in the public administration system of the Republic of LithuaniaThe article deals with the issue of the place of tax administration in the general public administration system of the Republic of Lithuania. Tax administration is part of public administration not only in its subject composition, but also in its content.  Налоговое администрирование в системе публичного администрирования Литовской РеспубликиВ статье рассматривается вопрос о месте налогового администрирования в общей системе публичного администрирования Литовской Республики. Налоговое администри- рование является частью публичного администрирования не только по своему субъектному составу, но и по своему содержанию.

Tax Control: Theory and Practice

2015 ◽  
Vol 3 (5) ◽  
pp. 14-16
Author(s):  
Жураев ◽  
A. Zhuraev
Keyword(s):  
Control Theory ◽  
Theory And Practice ◽  
Tax Administration ◽  
True State ◽  
Business Entities

The paper discusses some theoretical and practical aspects of tax control, which is considered to be one of the key elements of the tax administration. Also examined are several cases, where business entities deliberately misrepresented the true state of their affairs to the tax authorities in order to evade payment of certain types of taxes.

scholarly journals KEPATUHAN WAJIB PAJAK KOPERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 71-76
Author(s):  
RADEN ALEM JANITRA
Keyword(s):  
Natural Resource ◽  
Public Awareness ◽  
Tax Revenue ◽  
Tax Administration ◽  
Administration System ◽  
State Revenue ◽  
Resource Sector ◽  
The Impact ◽  
System Knowledge

Tax has a big role as a source of state revenue. Tax has a big role as a source of state revenue. Because taxes have an important role,then the tax sector revenue to be something that is reliable, when the natural resource sector revenue unreliable. Indonesia is one country that has problems related to the lack of awareness of taxpayers to pay taxes. The impact of a lack of public awareness in fulfilling obligations is not achieving the percentage of tax revenue in accordance with previously determined. This study aims to examine the effect of the application of the modernization of the tax administration system, knowledge of taxation and tax sanctions on taxpayer compliance.

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