scholarly journals PERSEPSI CALON WAJIB PAJAK ATAS TINDAK PENGGELAPAN PAJAK

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Miranda Lamia ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
College Student ◽  
Tax Evasion ◽  
Tax System ◽  
Prospective Student ◽  
State Tax ◽  
Descriptive Method ◽  
The Way

Tax Evasion is a major problem in the Indonesian economics which related to state tax income. To know the perception of tax evasion done by taxpayers, we can observe it from the perception of future taxpayers like college student. The method used in this research is descriptive method, in the way of analyzing each data and then presented based on narrative data groups for conclusion to be mades. The result of this research is prospective student taxpayers of Politeknik Negeri Manado see that tax evasion from perceptions of tax system, feeling of justice and discrimination as an unreasonable act against the law.Keywords : Perception, Student, Prospective Student Future Taxpayers, Tax, Tax Evasion

scholarly journals ON THE PROBLEM OF TAX SYSTEM OPTIMIZATION IN UKRAINE

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 129-134
Author(s):  
Valentyna Vitaliyivna Martynenko
Keyword(s):  
Tax Evasion ◽  
System Optimization ◽  
Optimal Level ◽  
Effective Rate ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax System ◽  
Tax Revenues ◽  
State Tax ◽  
The One

Urgency of the research. The process of tax sys-tem reforming is aimed at its optimization – on the one hand, by ensuring the maximization of tax revenues to the budget, and on the other hand – by minimizing the tax evasion. Target setting. Optimization of the Ukrainian tax sys-tem needs to be realized by constructing the Dupuit-Laffer surface for two taxes in order to determine their rates, which will provide the largest amount of tax revenues to the budget. Actual scientific researches and issues analysis. The methods for state tax system optimization are laid by such scholars as R. Bird, L. Kaplow, J. Slemrod and oth-ers. Ideas for optimizing the tax system, both in devel-oped countries and in developing ones, in particular in Ukraine, have not lost their importance today. Uninvestigated parts of general matters defining. The academic economists have not yet sufficiently inves-tigated the problems of optimizing the tax system through the construction of the Dupuit-Laffer surface and finding the optimal level of tax rates, providing the maximal tax revenues to the budget. The research objective. It is necessary to investi-gate the “Dupuit-Laffer effect” for direct national taxes by constructing the Dupuit-Laffer surface in order to optimize tax rates and maximize government tax revenue. The statement of basic materials. The Dupuit-Laffer surface modeling is implemented and the optimal tax rates of the investigated taxes, which ensure the maximization of government tax revenue, are determined. It is substantiated that the effective rate of 18% of the corporate profit tax is on 2% lower than the optimal one, and the rate of 19.5% of the personal income tax is 2.5% lower than the optimal one. Conclusions. It is proved that one of the effective ways of optimizing the tax system in Ukraine is to model the Dupuit-Laffer surface for direct national taxes. Statis-tically significant results of modeling allowed to obtain optimal rates for the studied direct taxes, the application of which will ensure the maximum possible government tax revenue.

UNGKAPAN PANTANG LARANG MASYARAKAT MELAYU BELANTIK

2017 ◽  
Vol 7 (2) ◽  
pp. 237
Author(s):  
Elvina Syahrir
Keyword(s):  
Side Effects ◽  
Way Of Life ◽  
Magic Power ◽  
Qualitative Descriptive ◽  
Descriptive Method ◽  
The Way

The study aims to describe  about abstinence forbids of Belantik Malay community and to obtain  to  know  meaning  and  value  that  contained  in  the  abstinence  forbids.  The  writer found that there were twenty three abstinence forbids of the Belantik Malay community. By applying qualitative descriptive method, it is obtained that the abstinence forbids observed in Belantik Malay contain in terms of the religion, education, custom, and health. In fact, the  abstinence  forbids  had  a  magic  power  that  used  as  a  guidance  the  way  of  life  of Belantik Malay community. They believe that they will get side effects if they disobey them individually and in their group.AbstrakPenelitian  ini  bertujuan    untuk  mendeskripsikan  ungkapan  pantang  larang  dalam masyarakat  Melayu  Belantik.  Selain  itu,  tulisan  ini  juga  bertujuan  untuk  mengetahui makna  dan  nilai  yang  terkandung  dalam  ungkapan  pantang  larang  tersebut.  Penulis menemukan terdapat  dua  puluh  tiga  ungkapan  pantang  larang  dalam masyarakat Melayu Belantik. Melalui metode  deskriptif  kualitatif  tergambar  bahwa  ungkapan  pantang  larang dalam  masyarakat  Melayu  Belantik mengandung  nilai  agama,  pendidikan,  adat,  dan kesehatan.  Ungkapan  pantang  larang  memiliki  “kekuatan  (gaib/ajaib)”  sebagai  penuntun hidup  dan  pedoman  bagi  masyarakat  Melayu  Belantik.  Masyarakat  Melayu  Belantik percaya bahwa peristiwa tersebut apabila mereka langgar atau abaikan akan berakibat bagi kehidupan pribadi atau bahkan masyarakatnya.

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

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

EFFICIENCY OF THE TAX SYSTEM ON THE BASIS OF TRANSPARENCY AND REFORM

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 219-222
Author(s):  
Ludmila Oleinikova ◽  
Keyword(s):  
Public Goods ◽  
Tax Evasion ◽  
Small Businesses ◽  
National Level ◽  
Tax Base ◽  
Tax System ◽  
Tax Legislation ◽  
Improve Compliance ◽  
Factors Of Production ◽  
The Government

The expediency is reasoned of creating a competitive environment in the context of globalization and limited factors of production, forcing countries to compete with each other and take measures to attract owners of factors of production by forming the optimal combination of institutional, public goods and tax preferences, where only tax preferences are not the key to success in competition, as opposed to general conditions of taxation in combination with infrastructural, institutional and public goods. Emphasis is placed on the rapid digitalization of economic processes and the globalization of even small businesses through online platforms that will significantly affect the struggle in the field of economic and institutional competition. It has been proven that it is already necessary to respond to new challenges which are associated with tax evasion, erosion of the tax base, a significant geographical gap between the location of factors of production and the jurisdiction of profit. It is established that the answers to these risks lie both in the plane of institutional readiness and in the plane of the effectiveness of the application of tax administration tools, including control, as well as the synergy of measures at the macro and micro levels. The variety of tools used in world practice to improve compliance with tax legislation is studied and their division into categories is indicated. The expediency of using mechanisms to ensure the transparency of the tax system is substantiated, along with measures to assure the transparency of taxpayers before the tax authorities at the national level, as well as mechanisms to provide accountability and transparency of the tax authorities themselves to the government, parliament and taxpayers. It is proposed, taking into account foreign experience, in addition to quantitative indicators of tax effectiveness, to use supplementary indicators that characterize the work of tax authorities, considering economy, effectiveness, efficiency, which will deepen the level of tax system performance.

ORGANIZATION OF THE ACTIVITIES OF THE TAX CONTROL BODIES ON IDENTIFICATION AND PREVENTION OF EVASION FROM THE PAYMENT OF TAXES (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA – ALANIA)

2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Economic Security ◽  
Tax System ◽  
Economic Problems ◽  
Highly Efficient ◽  
Strong State ◽  
The Russian Federation ◽  
The Republic ◽  
North Ossetia

The article is devoted to the study of the features of the organization of control over tax evasion (on the example of the Republic of North Ossetia-Alania). The main dangers for the tax system of the Russian Federation are identified. It is concluded that the efficiency of the state's tax system is one of the main indicators of its economic security. A highly efficient tax system with a well-established mechanism of tax control is a mandatory component in the formation of a strong state characterized by sovereignty, independence, the ability to defend itself and the means to solve socio-economic problems.

scholarly journals Does the Tax System Reduce Tax Evasion in Light of the Governance Mechanisms? Evidence From Jordan

2021 ◽  
Vol 12 (2) ◽  
pp. 99
Author(s):  
Ashraf Bataineh
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Social Impact ◽  
Positive Impact ◽  
Governance Mechanisms ◽  
Official Statistics ◽  
Tax System ◽  
Study Results ◽  
The Impact ◽  
Awareness Level

This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.

Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles

2015 ◽  
Vol 55 (1) ◽  
pp. 60-77
Author(s):  
Herbert Schwarzenberger ◽  
Stephan Muehlbacher ◽  
Cécile Bazart ◽  
Lucas Unger ◽  
Erich Kirchler
Keyword(s):  
Cluster Analysis ◽  
High Resistance ◽  
Tax Evasion ◽  
Representative Sample ◽  
Tax Compliance ◽  
Tax Burden ◽  
Negative Attitudes ◽  
Tax System ◽  
Do So

A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. ‘Solidary’ taxpayers pay their taxes because they perceive the tax system as fair. ‘Non-solidary’ taxpayers experience their tax burden as unfair. ‘Critical’ taxpayers feel unfairly treated and show high resistance but do not necessarily react by evading taxes. ‘Strategic’ taxpayers feel fairly treated but still try to reduce their tax burden if they perceive the opportunity to do so. The results show that positive and negative attitudes, respectively, to taxes do not necessarily lead to tax compliance or tax evasion. Cooperative and uncooperative behaviour originates from different motives.

Taxes

2020 ◽  
pp. 146-163
Author(s):  
Kenneth P. Miller
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
The State ◽  
Personal Income ◽  
Tax Burden ◽  
Government Programs ◽  
Tax System ◽  
Revenue Source ◽  
Adequate Funding ◽  
State Tax

This chapter places Texas and California on the national spectrum of state tax policy and shows how they occupy opposite poles. Texas has maintained a low overall tax burden and is one of a small number of states that has steadfastly refused to adopt an income tax. Advocates of the Texas tax system argue that it protects personal freedom, promotes economic growth, and provides the state a crucial advantage in attracting new residents and businesses. Critics say the system is regressive and fails to produce adequate funding for government programs. By comparison, California has embraced a far higher tax burden and a progressive tax structure. Its largest revenue source, the personal income tax, is the highest in the nation. Advocates say California’s tax system generates needed funding for government programs and appropriately shifts the tax burden to those most able to pay, while critics say these taxes are excessive and help drive residents and businesses out of the state.

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