The Direction of Tax Administration to Support to File Tax Returns in Good Fath in the Digital Economy

Author(s):  
Youngsoon Kim,
2021 ◽  
Vol 14 (1) ◽  
pp. 152-158
Author(s):  
Olga Valentinovna MANDROSHCHENKO ◽  
◽  
Sergey Valentinovich BOGACHOV ◽  

In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing tax collection, bringing business out of the shadows through the introduction of a system for controlling VAT refunds (ASK VAT-2), online sales registers, marking goods with RFID tags (fur market) and QR codes (pharmaceutical market), electronic offices of taxpayers. However, the prospects for the introduction of digital technologies in the field of tax administration are associated with the construction of the architecture of a single information space through the use of blockchain technologies and artificial intelligence, which is reflected in this article.


The article considers the main tendencies of tax administration development and reveals the questions of assessment criteria of tax administration quality, use in scientific literature and in the practice of tax authorities; the emphasis is made on the influence of factors of entrepreneurial activity on regional aspects of tax administration; the possibility of using some indicators of tax administration quality are summed up; the conclusion is made about the need to assess the quality of tax administration directly and indirectly Introduction of tax administration in the Republic of Uzbekistan in the conditions of digital economy transition.


2019 ◽  
Vol 12 (5) ◽  
pp. 163-170
Author(s):  
I. A. Mayburov ◽  
Y. B. Ivanov ◽  
A. M. Grinkevich

The article is prepared following the ХI International Symposium “Theory and Practice of Tax Reforms” held 30 June — 6 July 2019 in Tomsk Institute of Economics and Management, Tomsk State University. The subject of the discussion is theoretical and practical aspects of taxation and tax administration transformation in digital economy. In the symposium, 95 specialists from 40 Universities from 26 cities of six countries (Russia, Belorussia, Germany, China, Slovenia and Ukraine) and 35 higher educational institutions took part. The event was organized by Tomsk State University, Ural Federal University, St. Petersburg State University, Financial University, cientific-Research Center for Industrial Development Problems NAS Ukraine, and by Institute for Economic Strategies of Chinese Academy of Social Studies. The purpose of the Symposium is to discuss topical problems of tax systems reforming, elaboration of new theoretical-methodological approaches to the perfection of tax policies and taxation, forming creative groups to conduct joint studies in taxation. During the symposium, a plenary meeting, five thematic sections, a round table, administrative training, presentations of journals on taxes and taxation and a new monographic project were held. Within the limits of the symposium theoretical and practical aspects of taxation and tax administration transformation in digital economy are considered. The importance of such a symposium is linked to anticipated changes in the shere.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Changro Lee

PurposeSampling taxpayers for audits has always been a major concern for policymakers of tax administration. The purpose of this study is to propose a systematic method to select a small number of taxpayers with a high probability of tax fraud.Design/methodology/approachAn efficient sampling method for taxpayers for an audit is investigated in the context of a property acquisition tax. An autoencoder, a popular unsupervised learning algorithm, is applied to 2,228 tax returns, and reconstruction errors are calculated to determine the probability of tax deficiencies for each return. The reasonableness of the estimated reconstruction errors is verified using the Apriori algorithm, a well-known marketing tool for identifying patterns in purchased item sets.FindingsThe sorted reconstruction scores are reasonably consistent with actual fraudulent/non-fraudulent cases, indicating that the reconstruction errors can be utilized to select suspected taxpayers for an audit in a cost-effective manner.Originality/valueThe proposed deep learning-based approach is expected to be applied in a real-world tax administration, promoting voluntary compliance of taxpayers, and reinforcing the self-assessing acquisition tax system.


Author(s):  
Abdelhakim Ben Ali

The objective of this research paper is to study the determinants of the fiscal returns of tax officials in Tunisia during the period 2010-2014. The variables are established on the basis of the rating sheet relating to the control and collection allowance reserved for the tax administration. The empirical results show a positive and significant relationship between spontaneous deposits, the recognition of debts and judgments with the control and collection allowance, on a sample of 217 agents and managers belonging to the Directorate-General for Taxes.


2019 ◽  
Vol 4 (1) ◽  
pp. 29-40
Author(s):  
Bq. Anggun Hilendri ◽  
Sapto Hendri BS

This study seeks to provide an overview of the use of information technology carried out by individual taxpayers in this case the State Civil Apparatus in fulfilling their tax obligations through the taxation information system developed by the General Directorate of Taxes. This study aims to determine the compliance of the State Civil Apparatus taxpayers who are registered with the Pratama Praya Tax Service Office in reporting their tax returns using e-Filing. The existence of a system provided by the General Directorate of Taxes can improve taxpayer compliance, especially State Civil Apparatus individual taxpayers because it is now easier to carry out tax obligations, namely reporting tax returns without having to queue at the Tax Service Office especially the Praya Pratama Tax Office so that tax administration runs effectively and efficiently. Data transmission of Notification Letter can be done anywhere and anytime, where the data will be sent directly to the database of the General Directorate of Taxes with internet facilities that are distributed through the website of the General Directorate of Taxes. But in reality the process to make taxation efficient through e-Filing facilities is not as easy as imagined, for example the difficulties experienced by taxpayers in entering their tax document data because there are still many taxpayers who do not fully understand how to submit tax returns electronically available on services the website of the General Directorate of Taxes. Therefore, the socialization to taxpayers, especially the State Civil Apparatus, was further increased so that there was an increase in the compliance of taxpayers from year to year.


Author(s):  
Tina Krieger

Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure. This paper represents the first attempt to examine the impact of digitalisation of the tax administration on fair taxation through model theory. The model suggested in this paper is based on Allingham and Sandmo’s tax evasion model (Allingham & Sandmo, 1972, 323–338) supplemented by psychological costs of tax evasion and compliance costs and then transferred to the context of digitalisation and fair taxation. The model is intended to mathematically derive the influence of various digitalisation measures on the taxpayer's decision to behave fairly. It implies that the objective of fair taxation should be promoted with a mix of deterrent and encouraging measures.


2020 ◽  
Vol 26 (4) ◽  
pp. 898-915
Author(s):  
M.A. Evnevich ◽  
D.V. Ivanova

Subject. The article deals with the scope of application of digital technologies to tax monitoring and administration. Digitalization plays an important part in activities performed by the Federal Tax Service and helps reduce the administrative workload on both taxpayers and tax authority. The use of digital communication channels saves our time, because it allows to submit tax returns and send letters online. Besides, it enhances the efficiency of in-office audits and helps identify eventual tax violations. Objectives. We review a set of digital services and technologies used by the Federal Tax Service, their effectiveness, and present our findings on taxpayers’ attitude to ongoing digital reforms. Methods. The validity and argumentation are based on official statistics of the Federal Tax Service concerning the dynamics of tax revenues and inspections, quantitative research through questionnaires and analysis of the findings. Results. We examine a range of digital services and technologies, including the Automated Control System – Value Added Tax, a new type of cash registers – Automated Information System Marking, Federal Government Information System – Unified State Register Civil Registry Office, and personal accounts of taxpayers. Moreover, the articles presents the results of a survey among owners and top managers of companies, identifying their opinion on the coming taxation reforms. Conclusions and Relevance. Digitalization helped the Federal Tax Service to significantly increase the efficiency of tax audits, while reducing the frequency of tax audits and the number of fly-by-night companies and the likelihood of using informal tax administration schemes. However, authorities should find a balance between the enhancement of the taxation system and their relationship with businesses.


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