scholarly journals The Possibility of VAT Decentralization in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 131-148
Author(s):  
Dhian Adhetiya Safitra ◽  
Akhmad Khabibi ◽  
Afif Hanifah
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Value Added ◽  
Local Economy ◽  
Tax Administration ◽  
Government Revenue ◽  
Value Added Tax ◽  
Subnational Government ◽  
Efficiency And Effectiveness ◽  
Administrative Responsibilities

This research is conducted to find out the possibility of implementation of Value Added Tax as Indonesia local government’s potential revenue. There are not many forms of state or local government revenue in Indonesia and to include Value Added Tax as local government source of income could help to boost the local economy. While the introduction of new taxes is always challenging, it is still possible to improve the performance of the tax administration and thereby increase revenues by improving the efficiency and effectiveness of the tax administration. This paper is using literature review of other countries experience that already implements the policy of state value-added tax in their economy from a legal standpoint and how it will fit into Indonesia’s condition. This research shows that some rules and regulations need to be prepared in order to both implement and adjust to apply the state/local government Value Added Tax in Indonesia. Some approaches to improving the efficiency of tax administration have been pointed out in this report. Sharing of the VAT could be implemented in ways that would raise the efficiency of tax administration, including through increased administrative responsibilities and motivation by subnational government revenue officials.

The value-added tax refund problems in developing countries – case of Zimbabwe

2021 ◽  
Vol 2021 (1) ◽  
pp. 133-148
Author(s):  
Passionate Siwela
Keyword(s):  
Developing Countries ◽  
Processing System ◽  
Value Added ◽  
Tax Administration ◽  
Value Added Tax ◽  
Domestic Legislation ◽  
Tax Laws ◽  
Tax Design

Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.

scholarly journals Reforming local government: Must it always be democracy versus efficiency?

2017 ◽  
Vol 65 (2) ◽  
pp. 109-126 ◽  
Author(s):  
Aodh Quinlivan
Keyword(s):  
Financial Crisis ◽  
Local Government ◽  
Central Government ◽  
Democratic Legitimacy ◽  
Government Reform ◽  
Staffing Levels ◽  
Subnational Government ◽  
Government Sector ◽  
Efficiency And Effectiveness ◽  
Input Legitimacy

Abstract The financial crisis from 2008 has had a profound impact on Irish local government. Councils were faced with a disastrous combination of factors - declining funding from central government, difficulties in collecting commercial rates as businesses struggled, and a drastic fall in revenue from development levies. Staffing levels in the local government sector were reduced by over 20 per cent, significantly more than the losses suffered by central government ministries and departments. Yet the financial crisis also offered an opportunity for reform and a fundamental reappraisal of subnational government in Ireland. A reform strategy produced in 2012 paved the way for the Local Government Reform Act, 2014. As a result of this legislation, the number of local authorities was reduced from 114 to 31 with the complete abolition of all town councils. The number of council seats also fell from 1,627 to 949. Using Scharpf’s dimensions of democratic legitimacy, this article assesses whether the focus of the 2014 reforms was on output legitimacy (efficiency and effectiveness) as opposed to input legitimacy (citizen integration and participation).

scholarly journals Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1205
Author(s):  
Yeniwati Yeniwati ◽  
Nayang Helmayunita ◽  
Nurzi Sebrina
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Government Organization ◽  
Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

scholarly journals Role of Value Added Tax in Total Tax Revenue: An Empirical Study of Nepal

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Ananta Raj Dahal
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Total Revenue ◽  
Value Added Tax ◽  
Government Organizations ◽  
The World ◽  
The Government

This paper examines the role of Value Added Tax (VAT) in total tax of Nepal. Tax is the main sources of government revenue. There are different kinds of tax systems used in the world. The concept of VAT had been introduced in 1919 A D from Germany as a new concept of indirect tax system of the world. VAT system have introduced from 1995 A D in Nepal. The specific objectives are to analyse the trend of VAT and to examine the correlation between VAT with total revenue and total tax revenue in Nepal. This study is based on secondary data, which are incorporated from the Ministry of Finance and other related government as well as non-government organizations. Both analytical and descriptive statistics are applied as methods in this study. At the process of data analysis some statistical tools like regression, correlation, etc. are used. The study shows that VAT has significant percentage in total revenue and total tax revenue in Nepal. There are more than 99 present variations due to VAT in total revenue, total tax revenue and indirect tax revenue. All these relationship are significant as r >6 PEr everywhere. Thus, VAT has significant contribution in government revenue of Nepal. But the system of VAT must be improved to increase its effectiveness through the government policy level and increase awareness tax payers about baling system of VAT.

Zvláštní způsoby zdanění a inkaso veřejných rozpočtů u daně z přidané hodnoty

2021 ◽  
pp. 36-50
Author(s):  
Jan Neckář
Keyword(s):  
Standard Method ◽  
Value Added ◽  
Tax Administration ◽  
Special Method ◽  
Value Added Tax ◽  
Reverse Charge

In addition to the standard method of taxation, the Value Added Tax Act regulates two specific methods introduced in order to reduce VAT fraud – the regime of transferred tax liability (reverse charge) and the so-called special method of securing of the tax. In the following text, the specifics of the value added tax administration depending on the statutory (or voluntarily chosen) method of taxation and the related effects on the collection of public budgets will be pointed out. An integral part is pointing out the effects of the chosen method of taxation on tax subjects, either on the part of the supplier or on the part of the customer.

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