scholarly journals The Effect of Corruption and Governance on Tax Revenues

2010 ◽  
Vol 49 (4II) ◽  
pp. 405-417 ◽  
Author(s):  
Tahseen Ajaz ◽  
Eatzaz Ahmad
Keyword(s):  
Developing Countries ◽  
Tax Evasion ◽  
Policy Framework ◽  
Tax Revenue ◽  
Tax Administration ◽  
Public Officials ◽  
Revenue Generation ◽  
Quality Of Governance

Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al. (2008)]. The main objective of these is to increase the efficiency of tax administrations, specifically by reducing corruption and tax evasion. The second main problem of low revenue generation is political instabilities in developing countries. One of the important characteristics of political instability is unstable and governments and, hence, incoherent policy framework, which hinder in the process of long-term reforms in the system. The quality of governance as a whole is also relevant in this context. It is widely agreed that the presence of tax evasion and corruption of public officials is a social phenomenon that can significantly reduce tax revenue and seriously hurt economic growth and development.

scholarly journals Quality of Governance and Tax Revenue Generation in West Africa: A Political Process Theory Perspective

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Fatimoh Mohammed ◽  
Keyword(s):  
Political Process ◽  
Tax Compliance ◽  
Political Stability ◽  
Tax Revenue ◽  
Tax System ◽  
Revenue Generation ◽  
Political Process Theory ◽  
Quality Of Governance ◽  
Control Of Corruption

This article examined governance quality indicators such as control of corruption, political stability, voice and accountability and GDP per capita growth on tax revenue generation. This study conducted a panel analysis on all the variables from 15 West African countries between 2009 -2018. The pull result indicated significant and positive relationship with control of corruption, political stability and tax revenue generation. Regulatory quality typified a negative and insignificant relationship; depicting the weak nature of regulatory structures towards revenue mobilization in the West African region. This study suggests digitalization of the tax system, formidable regional economic integration against illicit outflows and improvement of governance culture in order to drive tax compliance and revenue mobilization. Future research should consider the relationship between tax revenue generation and variables such as tax payers’ confidence and tax system digitalization. KEYWORDS: quality of governance; tax revenue generation; GDP per capita growth; illicit financial leakages, tax system digitalization, regional economic integration, West Africa, political process theory, tax compliance.

Macroeconomics of money laundering: effects and measurements

2017 ◽  
Vol 24 (1) ◽  
pp. 65-81 ◽  
Author(s):  
Nella Hendriyetty ◽  
Bhajan S. Grewal
Keyword(s):  
Developing Countries ◽  
Money Laundering ◽  
Tax Evasion ◽  
Developed Countries ◽  
Tax Revenue ◽  
Negative Effects ◽  
Policy Makers ◽  
Content Type ◽  
Macroeconomic Conditions ◽  
Illicit Flows

Purpose The purpose of this paper is to review studies focusing on the magnitude of money laundering and their effects on a country’s economy. The relevant concepts are identified on the basis of discussions in the literature by prominent scholars and policy makers. There are three main objectives in this review: first, to discuss the effects of money laundering on a country’s macro-economy; second, to seek measurements from other scholars; and finally, to seek previous findings about the magnitude and the flows of money laundering. Design/methodology/approach In the first part, this paper outlines the effects of money laundering on macroeconomic conditions of a country, and then the second part reviews the literature that measures the magnitude of money laundering from an economic perspective. Findings Money laundering affects a country’s economy by increasing shadow economy and criminal activities, illicit flows and impeding tax collection. To minimise these negative effects, it is necessary to quantify the magnitude of money laundering relative to economic conditions to identify the most vulnerable aspects of money laundering in a country. Two approaches are used in this study: the first is the capital flight approach, as money laundering will cause flows of money between countries; the second is the economic approach for measuring money laundering through economic variables (e.g. tax revenue, underground economy and income generated by criminals) separately from tax evasion. Originality/value The paper offers new insights for the measurement of money laundering, especially for developing countries. Most methods in quantifying money laundering have focused on developed countries, which are less applicable to developing countries.

IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY

2005 ◽  
Vol 49 (2) ◽  
pp. 145-176 ◽  
Author(s):  
Jalia Kangave
Keyword(s):  
Developing Countries ◽  
Gross Domestic Product ◽  
Organizational Structure ◽  
Tax Revenue ◽  
Tax Administration ◽  
Internal Revenue ◽  
Revenue Collection ◽  
The Poor ◽  
The Rich

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

scholarly journals DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT

2019 ◽  
Vol 7 (1) ◽  
pp. 95-102
Author(s):  
Indriyani Astuti Nurachman ◽  
Catur Martian Fajar ◽  
Adi Suparwo
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Quantitative Approach ◽  
Primary Data ◽  
Tax Administration ◽  
Verification Method ◽  
Quality Perceptions ◽  
Data Source ◽  
Tax Fraud

Tax fraud is a problem that often occurs in all parts of tax administration, one of which is tax evasion. As a result, the perception of taxpayers is reluctant to pay taxes. This is seen from the low awareness of taxpayers in the Bandung KPP Intermediate. The purpose of this study was to determine the effect of discrimination, awareness of taxpayers and the quality of tax services on the perception of tax evasion. This research uses descriptive verification method with a quantitative approach. The data source used is primary data as a result of distributing questionnaires to taxpayers as many as 100 respondents. Based on the results of the study showed that partially discrimination and awareness of taxpayers have no significant effect on the perception of tax evasion. But the quality of tax services has a significant effect on the perception of tax evasion. Simultaneously discrimination, awareness of taxpayers and the quality of tax services have a significant effect on the perception of tax evasion. The quality of tax services has the most influence on the perception of tax evasion with indicators of accuracy of information. From the results of the research, it is expected that tax officials are always swift and willing to provide clear and understandable information by taxpayers, so that taxpayers feel satisfied with the services provided because it can reduce tax evasion at the Intermediate Tax Office in Bandung. Keywords: Discrimination, taxpayer awareness, tax service quality, perceptions of tax evasion

scholarly journals The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria

2018 ◽  
Vol 5 (8) ◽  
pp. 86
Author(s):  
Emmanuel Stephen N
Keyword(s):  
Tax Evasion ◽  
Pearson Correlation ◽  
Rank Correlation ◽  
Tax Avoidance ◽  
Primary Source ◽  
The State ◽  
The Body ◽  
Tax Administration ◽  
Revenue Generation ◽  
The Impact

Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>

Export Upgrading and the Extent of Structural Change in Tax Revenue in Developing Countries

2017 ◽  
Vol 6 (1) ◽  
pp. 27-58 ◽  
Author(s):  
Sèna Kimm Gnangnon
Keyword(s):  
Developing Countries ◽  
International Trade ◽  
Quality Improvement ◽  
Structural Change ◽  
Empirical Analysis ◽  
Jel Classification ◽  
Tax Revenue ◽  
Export Diversification ◽  
The Empirical Analysis

This article examines the relevance of export-upgrading strategy (export quality improvement and export diversification) in developing countries for the structural change in tax revenue (trade tax revenue versus domestic tax revenue). The empirical analysis suggests that the lower the degree of export upgrading (higher export concentration or low quality of export products) the higher the extent of structural change in tax revenue, that is, a tax transition reform. In the meantime, the effect of export upgrading on the extent of structural change in tax revenue appears to be conditioned on the degree of countries’ openness to international trade. JEL Classification: H1, F14, O1

DEALING WITH CLIMATE CHANGE: POSSIBLE PATHWAYS FORWARD

2003 ◽  
Vol 43 (1) ◽  
pp. 611
Author(s):  
B.S. Fisher ◽  
G.N. Jakeman ◽  
K.G. Woffenden ◽  
V.A. Tulpulé ◽  
S.T. Hester
Keyword(s):  
Climate Change ◽  
Economic Growth ◽  
Developing Countries ◽  
United Nations ◽  
Policy Framework ◽  
Environmental Effectiveness ◽  
Growth Prospects ◽  
Environmental Goal ◽  
Environmental Outcome

Under the United Nations Framework Convention on Climate Change, the international community has sought to find a policy framework to address the threat of human induced climate change. The most significant action to date has been the adoption of the Kyoto Protocol in December 1997, which could enter into force in 2003. The protocol includes legally binding emission reductions for some countries over the period 2008–12.It has yet not been possible, however, to find an approach that is truly global and that is aligned with the long-term environmental goal of reducing global greenhouse gas emissions to a safe level.A framework for action that addresses these shortcomings is developed in this paper. The underlying tenets are environmental effectiveness, economic efficiency, and equity. The power of technology is drawn into the solution, the importance of an appropriate timeframe for action is acknowledged and involvement by all major emitting countries is facilitated. Importantly, this last point includes participation by developing countries in a way that accommodates their aspirations for economic growth. Together, these elements allow a response that minimises costs and maximises the environmental outcome while at the same time enhancing the growth prospects of developing countries.

Barriers to sustainable urban stormwater management in developing countries: the case of Brazil

2020 ◽  
Author(s):  
Anaí Floriano Vasconcelos ◽  
Ademir Paceli Barbassa ◽  
Maria Fernanda Nóbrega dos Santos ◽  
Maryam Imani
Keyword(s):  
Developing Countries ◽  
Urban Areas ◽  
Stormwater Management ◽  
Urban Stormwater ◽  
Urban Stormwater Management ◽  
Institutional Issues ◽  
Country Case Study ◽  
Professional Capacity

Urban stormwater management is one of the key challenges concerning the sustainability in urban areas. Through several approaches, sustainable urban stormwater management (SUSM) is becoming widely adopted around the world and is proving its effectiveness in enhancing sustainability and quality of life in the cities. Nevertheless, these strategies are still not widespread in developing countries, such as Brazil, where more than 40% of municipalities reported pluvial flooding in the last five years. Inspired by international experiences, this paper presents the barriers to the widespread adoption of SUSM in Brazil, as a developing country case study with severe urban stormwater management problems. A thorough literature review has been conducted. Surveys relating to urban stormwater management have been completed by different stakeholder groups to investigate the factors involved in the problem, such as institutional issues, professional capacity, and resource availability. “Lack of design and maintenance standards”, “Lack of long-term planning”, “Lack of dissemination and knowledge”, “Lack of incentives”, and “Reluctance to change” have been recognized as the most challenging barriers by 80% of the respondents. Overcoming the common barriers is the prelude to effective SUSM solutions to increase urban stormwater sustainability in Brazil and in other developing countries with similar challenges.

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

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