scholarly journals Research on Levying of Extending VAT Tax of Transportation Industry Based on Fuzzy TOPSIS

2015 ◽  
Vol 9 (1) ◽  
pp. 87-91 ◽  
Author(s):  
Wei Du
Keyword(s):  
Resource Allocation ◽  
Fuzzy Topsis ◽  
Economic Effects ◽  
Sales Tax ◽  
Transportation Industry ◽  
Tax Rate ◽  
Tax Preference ◽  
Business Tax ◽  
Pass Through ◽  
Financial Income

In this paper, we endorsed expending in VAT should be implemented step by step. Then we select the transportation industry as the breakthrough point, by combining qualitative analysis and quantitative analysis methods and analyze tax pass-through effect, enterprise behavior effect and resource allocation effect between sales tax and VAT. It is made some correction based on the traditional measurement indicators and analyzed the current situation of our transportation industry's tax burden, description the necessity of changing transportation industry form business tax to VAT and the feasibility of this change. It is analyzed the taxpayer identity, tax rate and tax preference after the reform in the basis of TOPSIS. On the basis of simulation and transportation industry characteristics, we get a logical VAT rate. We analyze the economic effects and financial income because of transportation industry business tax into VAT.

The Required Tax Rate in a National Retail Sales Tax

1999 ◽  
Vol 52 (3) ◽  
pp. 443-457
Author(s):  
William G. Gale
Keyword(s):  
Sales Tax ◽  
Retail Sales ◽  
Tax Rate ◽  
Retail Sales Tax

Moderating role of patriotism on sales tax compliance among Jordanian SMEs

2020 ◽  
Vol 13 (3) ◽  
pp. 389-415 ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hijattulah Abdul-Jabbar
Keyword(s):  
Tax Compliance ◽  
Arab Countries ◽  
Moderating Effect ◽  
Theory And Practice ◽  
Sales Tax ◽  
Deterrence Theory ◽  
Content Type ◽  
Tax Rate ◽  
Tax Audit ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

Do State Sales Taxes Crowd Out Local Option Sales Taxes?

2018 ◽  
Vol 18 (3) ◽  
Author(s):  
Gregory S. Burge ◽  
Cynthia L. Rogers
Keyword(s):  
Local Governments ◽  
Sales Tax ◽  
Tax Rates ◽  
Tax Base ◽  
Tax Rate ◽  
Sales Taxes ◽  
Fiscal Externalities ◽  
Crowd Out ◽  
State And Local ◽  
Fiscal Spillovers

Abstract Currently, sales taxes are imposed at both the state and local levels in 37 US states. In these environments, vertical tax competition occurs as governments share a common sales tax base, and local jurisdictions have autonomy over sales tax rates. As cash-strapped states look to sales taxes for additional revenues, local governments may worry about potentially adverse revenue impacts, as consumers react to combined tax rate increases. This study examines state-municipal and county-municipal fiscal spillovers using an empirical approach that accounts for endogenous tax policy leadership and voter tax fatigue. Employing comprehensive longitudinal data from Oklahoma, we find that state tax hikes significantly crowd out future rate increases for the large group of jurisdictions that are designated as followers. Leader jurisdictions are not found to display crowd-out tendencies, a result that is consistent with recent work suggesting that leaders may be less influenced by vertical fiscal externalities than other jurisdictions.

Smart Impact Management Devices: Experimental Validation of Crush Response of Rapidly Expanded Aluminum Honeycomb

2006 ◽  
Author(s):  
Alan L. Browne ◽  
Nancy L. Johnson ◽  
Scott R. Webb
Keyword(s):  
Energy Management ◽  
Impact Energy ◽  
Small Volume ◽  
Empty Space ◽  
Transportation Industry ◽  
Test Program ◽  
Passive Devices ◽  
Aluminum Honeycomb ◽  
Pass Through ◽  
The Many

A major limitation of current dedicated impact energy management structures and passive devices used in the transportation industry is that their starting volume is their maximum volume, i.e. they dissipate energy by crushing or stroking from a larger to a smaller volume. Since they occupy their maximum volumes in their uncrushed-as-installed state they occupy space that is then only functional in an impact and is otherwise wasted. This limitation has led to the proposal of a class of "smart" impact energy management devices, based on unexpanded aluminum honeycomb (HOBE), that initially occupy a small volume and based on sensor input are rapidly expanded to a much larger crushable volume (nominally 75 times greater) just prior to or in response to an impact. Energy management devices based on this technology, should this technology successfully pass through the many steps needed to prove its viability, would thus allow empty space to be left adjacent to them for operational clearances, serviceability and repair functions, etc. which spaces would yet be fully utilized, due to the expansion of the device, for impact energy management. This paper documents the second portion of an experimental exploration of the viability of this technology. The specific goal of the here-in documented portion of the test program was the demonstration that the crush response of the rapidly expanded honeycomb is comparable to that of the standard pre-expanded commercial product.

scholarly journals Sales Taxes and Internet Commerce

2014 ◽  
Vol 104 (1) ◽  
pp. 1-26 ◽  
Author(s):  
Liran Einav ◽  
Dan Knoepfle ◽  
Jonathan Levin ◽  
Neel Sundaresan
Keyword(s):  
Sales Tax ◽  
Internet Commerce ◽  
Tax Rate ◽  
Aggregated Data ◽  
Percentage Point Increase ◽  
Sales Taxes ◽  
Online Purchases ◽  
Point Increase ◽  
Internet Retail

We estimate the sensitivity of Internet retail purchasing to sales taxes using eBay data. Our first approach exploits the fact that a seller's location—and therefore the applicable tax rate—is revealed only after a buyer has expressed interest in an item. We document how adverse tax “surprises” reduce the likelihood of purchase and shift subsequent purchases toward out-of-state sellers. We then use more aggregated data to estimate that every one percentage point increase in a state's sales tax increases online purchases by state residents by almost 2 percent, while decreasing their online purchases from state retailers by 3–4 percent. (JEL H71, L81, L86)

scholarly journals The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations

Accounting ◽  
2021 ◽  
pp. 883-892 ◽  
Author(s):  
Ahmad Farhan Alshira’h ◽  
Ali Mustafa Magablih ◽  
Moh’d Alsqour
Keyword(s):  
Negative Impact ◽  
Stock Exchange ◽  
Tax Compliance ◽  
Value Added ◽  
Sales Tax ◽  
Survey Method ◽  
Tax Rate ◽  
Listed Firms ◽  
Amman Stock Exchange ◽  
The Government

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and in turn, provides funding to meet the economic and social development. However, regardless of the directed efforts of the government to increase sales tax compliance (or value added tax as it is referred to globally), Jordanian listed firms on the Amman Stock Exchange, compliance remains an issue in light of its negative impact on the government revenues. Literature dedicated to tax rate effects on sales tax compliance in the context of listed Jordanian firms on the Amman Stock Exchange has largely been lacking and as such, the study’s main objective is to examine the effect of tax rate on sales tax compliance among such firms. The study adopted a survey method with questionnaire copies distributed to 191 listed Jordanian firms. In the tabulation of data, only 169 questionnaire copies were deemed to be valid for the analysis. The formulated study hypotheses were tested using PLS-SEM and based on the results, tax rate has an insignificant effect on sales tax compliance. Future studies are recommended to provide further insight into the study determinants. The study contributes by furnishing information to and guiding policymakers and the listed Jordanian firms in enhancing sales tax compliance.

scholarly journals INCOME TAX PREFERENCE AND R&D INVESTMENTS OF HIGH-TECH ENTERPRISES IN CHINA

2021 ◽  
Vol 24 (4) ◽  
pp. 156-173
Author(s):  
Wunhong Su ◽  
Yi-Hao Fan
Keyword(s):  
Income Tax ◽  
Positive Relationship ◽  
High Tech ◽  
Tax Rate ◽  
Tax Preference ◽  
Market Competitiveness ◽  
Innovative Environment ◽  
Rate Policy ◽  
New Perspective ◽  
Tax Deduction

This study explores the relationship between income tax preference and R&D investments of high-tech enterprises. This study selects listed high-tech enterprises in China from 2013 to 2018 as samples. The empirical results show that the effective income tax rate among high-tech enterprises in China differs widely. The findings suggest that high-tech enterprises in China have to take advantage of preferential income tax, pay more attention to R&D investments, and strive to improve R&D ability and market competitiveness. In addition, there is a significantly positive relationship between income tax preference and R&D investments of high-tech enterprises, indicating that the preferential tax rate policy and other tax incentives such as additional tax deduction increase R&D investments of high-tech enterprises effectively. State-owned enterprises (SOEs) are enterprises in which the state has ownership or control over its capital. The positive relation between income tax preference and R&D investments of hightech enterprises is more significant for non-SOEs. Non-SOEs have stronger governance efficiency. Therefore, SOEs should make better use of income tax preference and improve innovation enthusiasm. Moreover, this study finds a more positive relationship between income tax preference and R&D investments among high-tech enterprises in the introduction phase than in the growth and mature phases. However, the relation between income tax preference and R&D investments is insignificant for high-tech enterprises in the decline phase. The findings seem to provide a new perspective for the life cycle characteristics of enterprises and the theoretical guidance to enterprises in phases of growth, mature and decline to develop R&D investments better. Finally, loss enterprises or enterprises in geographical units with the innovative environment are eliminated in this study to avoid extra interference. The results remain robust, indicating that preferential income tax policies applied in high-tech enterprises are significantly and positively associated with R&D investments.

scholarly journals Policy Forum: Business Tax Reform in the United States and Canada

2019 ◽  
Vol 67 (1) ◽  
pp. 57-66
Author(s):  
Ken McKenzie ◽  
Michael Smart
Keyword(s):  
Tax Reform ◽  
The United States ◽  
Economic Effects ◽  
Tax Rates ◽  
The Us ◽  
Key Features ◽  
Business Tax ◽  
Jobs Act ◽  
Policy Forum ◽  
Tax Depreciation

The authors examine some of the key features of the US Tax Cuts and Jobs Act (TCJA) and discuss the implications for Canadian corporations and government revenues. They show that the tax advantage that Canada enjoyed prior to the TCJA has declined significantly, in terms of both statutory and effective (marginal and average) tax rates. They discuss the economic effects of possible responses to the TCJA by Canadian governments, including cutting statutory rates and accelerating tax depreciation deductions. Looking ahead, the authors argue that it would be preferable to focus on a more fundamental tax reform based on the taxation of economic rents.

scholarly journals Corporate Tax Preferences: Identification and Accounting Measurement

2013 ◽  
Vol 36 (1) ◽  
pp. 89-103 ◽  
Author(s):  
James J. Musumeci ◽  
Richard C. Sansing
Keyword(s):  
Financial Reporting ◽  
Financial Accounting ◽  
Corporate Tax ◽  
Effective Tax Rate ◽  
Rates Of Return ◽  
Tax Rate ◽  
Tax Preference ◽  
Accounting Measurement ◽  
Long Run ◽  
Preference Measure

ABSTRACT This study evaluates the relation between a firm's long-run cash effective tax rate (ETR) and the extent to which a corporation's projects are tax-favored or tax-disfavored. We first derive a measure of the extent to which a project is tax-favored that is independent of the project's financial accounting treatment. We argue that our measure, which focuses on the present value of the government's tax collections from the project, is superior to the traditional measure that compares the pretax and after-tax internal rates of return of the project. We then use our measure as a benchmark with which to examine the relation between the ETR and tax preferences. We find that the long-run cash ETR is an unreliable tax preference measure, even when the asset is depreciated for financial reporting purposes at the rate at which its productivity declines.

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