A Study on the Historical Process of Income Tax Administration in Korea

2017 ◽  
Vol 32 (3) ◽  
pp. 53-76
Author(s):  
Suh,Hi-Youl ◽  
조연엽
Keyword(s):  
Income Tax ◽  
Tax Administration ◽  
Historical Process

DEFINING “PROFITS” FOR BRITISH INCOME TAX PURPOSES: A CONTEXTUAL STUDY OF THE DEPRECIATION CASES, 1875–1897

2002 ◽  
Vol 29 (1) ◽  
pp. 105-172 ◽  
Author(s):  
Margaret Lamb
Keyword(s):  
Income Tax ◽  
Case Analysis ◽  
Political Context ◽  
Regulatory Control ◽  
Tax Administration ◽  
Administrative Practices ◽  
Legal Cases ◽  
Institutional Settings ◽  
Commercial Accounting ◽  
Contextual Study

Seven British income tax disputes over depreciation (1875–1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for “depreciation,” “profits,” and “capital” reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional settings.

INCOME-TAX ADMINISTRATION

1959 ◽  
Vol 12 (1) ◽  
pp. 37-53
Author(s):  
HAROLD M. GROVES
Keyword(s):  
Income Tax ◽  
Tax Administration

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.

scholarly journals Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan

2022 ◽  
Vol 1 (2) ◽  
pp. 119-134
Author(s):  
Abdillah Hamdi ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Compliance ◽  
Tax Administration ◽  
Literature Study ◽  
Study Approach ◽  
Directorate General ◽  
Tax Payments ◽  
Tax Reporting

Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer. Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.

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.”

Reflections on the Realities and Challenges of Income Tax Administration in Nigeria

2015 ◽  
Vol 9 (4) ◽  
pp. 71-80
Author(s):  
Makodi Biereenu-Nnabugwu ◽  
Nobert Chijioke Abah
Keyword(s):  
Income Tax ◽  
Tax Administration
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