scholarly journals Integral Tax Collection Index as a New Approach to Assessing Tax Administration

2021 ◽  
Vol 13 (6) ◽  
pp. 54-80
Author(s):  
A.L. Osmolovskaya-Suslina ◽  
◽  
S.R. Borisova ◽  
V.A. Moskvina ◽  
◽  
...  
Keyword(s):  
Tax Compliance ◽  
Tax Administration ◽  
Budget Process ◽  
Tax Collection ◽  
Tax Base ◽  
Ex Post ◽  
Tax Payments ◽  
Budget Forecasts ◽  
Budget Execution

Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these require quick analysis and adaptation of the tax system to changing economic conditions, and do not always allow conventional scientific approaches to be used in the analysis of tax collection. Fiscal authorities are faced with the need to create relatively simple tools for assessing that would allow one to analyze revenues with a minimum set of data and to assess the efficiency of the tax authorities taking into account changes in the macroeconomic environment. The integral index of collection presented in this work can help solve this problem. The essence of the approach is to analyze the coherence of two dynamics: actual tax receipts and their proxy tax base. The methodical advantages of the proposed indicator are its relative simplicity and versatility. It is applicable for most of the tax and non-tax payments and can be used both independently and in conjunction with other indicators of tax collection completeness. The above makes the index a convenient tool for quick analysis at different stages of the budget process—it can be useful not only for ex-post understanding of trends in budget revenues execution and tax administration dynamics, but also for improving the accuracy of budget forecasts ex-ante.

scholarly journals BUSINESS CHARACTERISTICS, TAX ADMINISTRATION AND TAX COMPLIANCE BY SMES IN NIGERIA

2018 ◽  
Vol 3 (Special) ◽  
pp. 7-17
Author(s):  
Abidemi C. Adegboye ◽  
Ifeoluwa Alao-Owunna ◽  
Monday I. Egharevba
Keyword(s):  
Ownership Structure ◽  
Small Businesses ◽  
Tax Compliance ◽  
Small Scale ◽  
Tax Administration ◽  
Business Taxes ◽  
Personal Taxes ◽  
Tax Education ◽  
Compliance Behaviour

This study evaluates the relative impacts of tax administration and business characteristics on the tax compliance behaviour of small scale businesses in Nigeria. The role of tax education as an effective tax administration strategy is also considered. Results show that tax education stimulates small businesses tax compliance behaviour, a result that is robust for both business taxes and personal taxes. It is also found that overall tax administration system in Nigeria does not have significant impact on tax compliance among small businesses in Nigeria due to inefficiencies and corruption in the system. Business ownership structure, registration status, and management qualification/experience are all found to promote tax compliance by small businesses in Nigeria.

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.

CONTROL AND SUPERVISORY ACTIVITIES OF TREASURY AUTHORITIES AS A TOOL OF ECONOMIC SECURITY OF THE STATE

2019 ◽  
pp. 16-19
Author(s):  
O.V. Adova ◽  
◽  
A.M. Vyzhitovich ◽  
Keyword(s):  
Federal Government ◽  
Performance Indicators ◽  
Internal Audit ◽  
Economic Security ◽  
Financial Control ◽  
Budget Process ◽  
The Russian Federation ◽  
Budget Execution ◽  
Government Institution

he article discusses the issues of achieving the required level of quality in the process of using budget funds by state financial control bodies, including the Treasury of the Russian Federation. Attention is paid to the internal audit of the treasury, performance indicators. The functions of control and audit of the federal government institution “Center for supporting the activities of the Treasury of Russia” as an auxiliary body of the Treasury are considered. Based on this, the focus of at ten-tion was associated with the study of the process of control of the treasury in ensuring the economic security of the entire state. The tasks were solved in terms of disclosing the concept of “control and supervision activity”, determining the place and role of control bodies in budgeting, considering the role of the treasury in ensuring control over budget execution and analyzing identified violations in the budget process, identifying areas for improving the control and supervision of the treasury.

scholarly journals Role of the External Auditor in Maximizing Budget Revenues Jordan as a Case Study

2020 ◽  
Vol 10 (1) ◽  
pp. 182
Author(s):  
Ali Mustafa Magablih
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Audit Process ◽  
External Audit ◽  
Tax Collection ◽  
Positive Role ◽  
External Auditor ◽  
Data Auditing

External audit is an important factor in maximizing, collecting and increasing the efficiency of the financial departments with regards to controlling the budget revenues and making them smoother and also in the production of accurate and credible tax data and thus a real and fair taxation that achieves the objectives of different parties. External audit works on increasing and promoting the voluntary tax compliance, detecting and deterring cases of tax evasion, controlling the tax collection process almost completely, reducing the efforts of the tax departments through relying on the tax disclosure which would be provided by the taxpayer after an effective audit process; such a process contributes significantly to the prevention of intentional and unintentional cases of tax evasion resulting from fraud and error in both the tax data provided and the financial data on which data was prepared. This subject was strengthened by a field study based on a questionnaire to test the research hypotheses and reach to a set of findings and recommendations, most important of which is that the external audit has a positive role in improving tax collection through the adaptation of the financial departments on the tax disclosure prepared and approved by the auditor and ensuring the existence of a previous process in this regard that would reduce tax collection costs, contributes to the transition from a comprehensive data auditing to selective auditing and helps to eliminate past tax accumulations.

scholarly journals Penerapan Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor di Kota Jakarta Selatan Tahun 2019

2020 ◽  
Vol 3 (1) ◽  
pp. 18-26
Author(s):  
Bhakti Nur Avianto
Keyword(s):  
Law Enforcement ◽  
Public Interest ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Provincial Government ◽  
Tax Revenue ◽  
Tax Administration ◽  
The Public ◽  
City Area

The Provincial Government of DKI Jakarta issued Governor Regulation Number 3 of 2018 concerning the elimination of tax administration sanctions (sunset policy) or better known to the public by bleaching. The end of 2019 there were still PKB and BBN arrears, particularly in the South Jakarta City area reaching 15 billion. The results showed the realization of motor vehicle tax revenue of Rp 115,917,771,730, - there was a reduction of Rp 108,247,742,466, - meaning there were still motor vehicle tax arrears of around 7.5 billion. This problem arises because the socialization of bleaching information is still not optimal, the low public interest in the program, and the low tax compliance. This statement emerged from the results of a survey of respondents who stated that the responsive attitude to the sunset policy reached 88.5%, of which 47.9% stated the respondents agreed to the policy of eliminating motor vehicle administration sanctions but they had not used it, in other words, the sunset policy make public interest to obey pay taxes increases. So that the important role of the DKI Jakarta Regional Tax and Retribution Agency (BPRD) will immediately improve tax administration, improve services, systematically and continuously educate taxpayers and ensure law enforcement.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Mr. and Mrs. Smith: A Student Introduction to Federal Tax Compliance and Documentation

2015 ◽  
Vol 31 (1) ◽  
pp. 119-132 ◽  
Author(s):  
Michaele L. Morrow ◽  
Shane R. Stinson
Keyword(s):  
Communication Skills ◽  
Professional Practice ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income Tax ◽  
Initial Information ◽  
Face To Face ◽  
Client Advocacy ◽  
Tax Practice

ABSTRACT In this case, students assume the role of new accounting staff tasked with the preparation of a personal income tax return and supporting documentation for a client of their firm. Students are provided prior year work papers and client communications, a copy of the prior year's tax return, as well as a letter and supporting documents from the client for the current year. To complete the case, students generate questions based on the initial information provided, meet face-to-face with the client, and roll forward a set of electronic work papers before submitting a complete current year engagement file for senior review. This case adds work papers and client interaction to the traditional tax compliance case to reinforce both the technical and communication skills valued in professional practice. The formulation of questions for the client also allows students to practice discussing technical topics in a non-technical manner and underscores the required balance between attitudes of client advocacy stressed in professional tax practice and legal requirements for “good-faith” tax return reporting. This case is appropriate for an individual income tax course at either the undergraduate or graduate level, and can be easily adapted to increase or decrease difficulty.

scholarly journals Educational Level and Tax Compliance: Empirical Evidence From Nigeria

2020 ◽  
Vol 10 (1) ◽  
pp. 160
Author(s):  
Stanley Ogoun ◽  
Godspower Anthony Ekpulu
Keyword(s):  
Educational Level ◽  
Government Expenditure ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Education Expenditure ◽  
Government Investment ◽  
Ex Post ◽  
National Priority ◽  
Ex Post Facto ◽  
The Government

The study interrogates the relationship between educational level and tax compliance in Nigeria. The study employs the ex post facto research design to ascertain how government investment in education enhances tax compliance. The study covers 17 years (2002-2018) for both tax revenue (a surrogate for tax compliance) and education expenditure (a surrogate for educational level). From the empirical results, the study concludes that there is a positive nexus between government expenditure on education and tax revenue. The study, therefore, recommends that as a matter of necessity, the government should invest more in the overall educational demand of her citizens not only from tax revenues but from other oil and non-oil sources. The governments, from the federal and state levels, should act as a matter national priority endeavour to meet up with the international budgetary benchmark allocation for education, as recommended by the United Nations Educational, Scientific and Cultural Organization (UNESCO) in its Education for All (EFA) document 2000-2015. This will give Nigerians more access to quality education that would result in moving up the global ranking in HDI with its resultant benefits.

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