scholarly journals Exploring the Influence of Demographic Characteristics of Malaysian Citizens Towards Tax Evasion.

2018 ◽  
pp. 943-953
Author(s):  
Nur Quratun ‘Aini Haron ◽  
Rina Fadhilah Ismail ◽  
Nurul Nadiah Ibrahim ◽  
Siti Aisyah Kamaruzaman ◽  
Siti Syaqilah Hambali
Keyword(s):  
Older People ◽  
Tax Evasion ◽  
Demographic Characteristics ◽  
The Other ◽  
Tax System ◽  
Level Of Education ◽  
Demographic Profile ◽  
Significant Difference ◽  
The Government ◽  
The One

The higher number of tax evasion cases and increase in the statistics of unpaid tax in Malaysia shows that Malaysian citizens still rationalize that the act of tax evasion as tolerable and acceptable. This study examines the linkages between citizens’ of Malaysia attitudes toward tax evasion with their demographic profile. This survey was undertaken in Malaysia, involving a representative sample of 173 of citizens.The scope of this study is limited to the salary earning citizens and retirees only. The salary earning and retirees are chosen as they are the potential taxpayers that may pay tax in future and thus their opinions seem reliable. This study found that Malaysian citizens find it acceptable to evade tax on all sizes of income regardless whether it is “a small part”, “a large part”, or “all part” of their income. From the demographic profile factor, it was found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. On the other hand, the respondents’ gender, level of income and level of education seem to bear no significant difference to their attitudes towards tax evasion. In relation to age, this study found out that older people of above 55 are more opposed to tax evasion compared to citizens in the range of age 25 to 34 and 45 to 54. Such findings are expected as older people tend to become more compliant as they respect the law and the government compared to young people (Ross and McGee, 2011). Secondly, from this study, it appears that retirees are more opposed to tax evasion and there have a two-way tied for the least opposed to tax evasion which is self-employed taxpayers and employers. Retirees might be the ones opposed the most to tax evasion due to their age. Older people tend to respect the authority and law, hence are more averse. Self-employed people might be the ones who are the least opposed to tax evasion that could be due to availability of opportunities to evade tax is larger compared to other groups. In this study, it is also found that employers are the one who are the least oppose to tax evasion. Perhaps, employers earning high income may think that the tax system would reap all their hard work. Besides, employers may perceive that there are too many red tapes that might be a hassle for the employers to comply, thus they tend to evade tax. This study has provided useful insights to facilitate tax authorities in imposing actions and strategies regarding tax evasion.

scholarly journals Exploring the Influence of Demographic Characteristics of Malaysian Citizens Towards Tax Evasion

2019 ◽  
pp. 76-86
Author(s):  
Nur Quratun ‘Aini Haron ◽  
Rina Fadhilah Ismail ◽  
Nurul Nadiah Ibrahim ◽  
Siti Aisyah Kamaruzaman ◽  
Siti Syaqilah Hambali
Keyword(s):  
Older People ◽  
Tax Evasion ◽  
Demographic Characteristics ◽  
The Other ◽  
Tax System ◽  
Level Of Education ◽  
Demographic Profile ◽  
Significant Difference ◽  
The Government ◽  
The One

The higher number of tax evasion cases and increase in the statistics of unpaid tax in Malaysia shows that Malaysian citizens still rationalize that the act of tax evasion as tolerable and acceptable. This study examines the linkages between citizens’ of Malaysia attitudes toward tax evasion with their demographic profile. This survey was undertaken in Malaysia, involving a representative sample of 173 of citizens.The scope of this study is limited to the salary earning citizens and retirees only. The salary earning and retirees are chosen as they are the potential taxpayers that may pay tax in future and thus their opinions seem reliable. This study found that Malaysian citizens find it acceptable to evade tax on all sizes of income regardless whether it is “a small part”, “a large part”, or “all part” of their income. From the demographic profile factor, it was found that only age and nature of employment have a significant difference on the attitudes towards tax evasion. On the other hand, the respondents’ gender, level of income and level of education seem to bear no significant difference to their attitudes towards tax evasion. In relation to age, this study found out that older people of above 55 are more opposed to tax evasion compared to citizens in the range of age 25 to 34 and 45 to 54. Such findings are expected as older people tend to become more compliant as they respect the law and the government compared to young people (Ross and McGee, 2011). Secondly, from this study, it appears that retirees are more opposed to tax evasion and there have a two-way tied for the least opposed to tax evasion which is self-employed taxpayers and employers. Retirees might be the ones opposed the most to tax evasion due to their age. Older people tend to respect the authority and law, hence are more averse. Self-employed people might be the ones who are the least opposed to tax evasion that could be due to availability of opportunities to evade tax is larger compared to other groups. In this study, it is also found that employers are the one who are the least oppose to tax evasion. Perhaps, employers earning high income may think that the tax system would reap all their hard work. Besides, employers may perceive that there are too many red tapes that might be a hassle for the employers to comply, thus they tend to evade tax. This study has provided useful insights to facilitate tax authorities in imposing actions and strategies regarding tax evasion.

scholarly journals The Influence of Demographic Characteristics of Greek Bank Employees on Their Perceptions of Organizational Culture

2014 ◽  
Vol 4 (1) ◽  
pp. 81 ◽  
Author(s):  
Dimitrios Belias ◽  
Athanasios Koustelios
Keyword(s):  
Organizational Culture ◽  
Demographic Characteristics ◽  
Assessment Instrument ◽  
The Other ◽  
Future Studies ◽  
Other Hand ◽  
Significant Difference ◽  
Banking Institutions ◽  
Bank Employees ◽  
The One

The purpose of the present study was to reveal how demographic characteristics influence the perceptions of bank employees of organizational culture. The sample of the study consisted of 240 employees from Greek banking institutions, from different occupational positions. 60% of the employees were 31-40 years old followed by the categories 41-50 years old (20%), up to 30 years old (10%) and 51-60 years old (10%). Most of the employees (63.8%) had been working as bank employees for 6-15 years and the majority of them (63.8%) had been working in the same bank for 6-15 years. The majority of the employees (59.6%) were simple clerks, 29.2% were supervisors and 11.3% were Managers or Assistant Managers. The assessment of organizational culture was performed with the Organizational Culture Assessment Instrument (OCAI) developed by Cameron and Quinn (2006). Results indicate that there is a significant difference in the perceptions of the subjects between the dominant current and the dominant preferred type of organizational culture. In addition, a statistically significant difference (p<0.01) was found between Managers and clerks on the one hand and Supervisors on the other hand in terms of both the dominant current and the dominant preferred type of organizational culture. Finally, employees’ perceptions of the dominant current and the dominant preferred type of organizational culture were found to be affected by other demographical characteristics, like age, total years of working in the same bank and total years of working in any bank. Future studies can extend the present work by examining additional parameters that affect employees’ perceptions of organizational culture.

scholarly journals Nepalese Tax Structure: An Analytical Perspective

2018 ◽  
Vol 7 (1) ◽  
pp. 15-26
Author(s):  
Madhav Khanal
Keyword(s):  
Tax Evasion ◽  
Secondary Data ◽  
Tax Structure ◽  
Tax System ◽  
Doing Business ◽  
Indirect Taxes ◽  
Analytical Perspective ◽  
Ease Of Doing Business ◽  
The Government ◽  
The One

Tax is the major source of revenue for the government, and development of any country’s economy largely depends on the tax structure it has adopted. A Tax structure which facilitates easy business and leaves no chance for tax evasion brings prosperity to a country’s economy. On the other hand, tax structure that has provisions for tax evasion and the one which does not facilitate ease of doing business shows down the economic growth. Nepal has a well-developed tax structure. The power to levy taxes and duties is distributed among the three tiers of the Government, in accordance to the constitutional provisions. Nepali tax system has gone through many reforms but still it is very far from being an ideal one. Many problems like tax evasion, reliance on indirect taxes, black money and existence of parallel economy show that Nepali tax system requires some major reforms in the future ahead to address all this problem. This study is purely based on secondary data. Various figures are obtained from different sources of the government of Nepal. It is seen that there is major dependence on indirect taxes than the direct taxes.

scholarly journals Ambiguity of boundaries of tax optimization: the problem of the Russian tax system

2021 ◽  
pp. 118-129
Author(s):  
Igor' Viktorovich Vachugov ◽  
Oleg Nikolaevich Martynov
Keyword(s):  
Income Tax ◽  
The Other ◽  
Corporate Income Tax ◽  
Tax System ◽  
Special Contribution ◽  
Economic Relations ◽  
Disadvantaged Population ◽  
The Subject ◽  
The Government ◽  
The One

The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author&rsquo;s special contribution lies in substantiation of the shift in conceptual approaches towards the term &ldquo;tax optimization&rdquo;, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences

IMMUNOLOGICAL REACTIVITY OF INSULIN IN HUMAN SERUM

1966 ◽  
Vol 53 (4) ◽  
pp. 673-680 ◽  
Author(s):  
Torsten Deckert ◽  
Kai R. Jorgensen
Keyword(s):  
Normal Subjects ◽  
The Other ◽  
Human Pancreas ◽  
Porcine Pancreas ◽  
Crystalline Insulin ◽  
Endogenous Insulin ◽  
Significant Difference ◽  
Human Sera ◽  
Normal Human ◽  
The One

ABSTRACT The purpose of this study was to investigate whether a difference could be demonstrated between crystalline insulin extracted from normal human pancreas, and crystalline insulin extracted from bovine and porcine pancreas. Using Hales & Randle's (1963) immunoassay no immunological differences could be demonstrated between human and pig insulin. On the other hand, a significant difference was found, between pig and ox insulin. An attempt was also made to determine whether an immunological difference could be demonstrated between crystalline pig insulin and crystalline human insulin from non diabetic subjects on the one hand and endogenous, circulating insulin from normal subjects, obese subjects and diabetic subjects on the other. No such difference was found. From these experiments it is concluded that endogenous insulin in normal, obese and diabetic human sera is immunologically identical with human, crystalline insulin from non diabetic subjects and crystalline pig insulin.

MEMBANGUN PENDIDIKAN KARAKTER SEJAK USIA DINI

Edupedia ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 55-64
Author(s):  
Agus Supriyadi
Keyword(s):  
Human Resources ◽  
Character Education ◽  
Moral Values ◽  
The Other ◽  
Educational Institutions ◽  
Early Age ◽  
National Education ◽  
Other Hand ◽  
The Government ◽  
The One

Character education is a vital instrument in determining the progress of a nation. Therefore the government needs to build educational institutions in order to produce good human resources that are ready to oversee and deliver the nation at a progressive level. It’s just that in reality, national education is not in line with the ideals of national education because the output is not in tune with moral values on the one hand and the potential for individuals to compete in world intellectual order on the other hand. Therefore, as a solution to these problems is the need for the applicationof character education from an early age.

Timber

2018 ◽  
Author(s):  
Christine Cheng
Keyword(s):  
Civil War ◽  
Dispute Resolution ◽  
Charles Taylor ◽  
The Other ◽  
Other Hand ◽  
Forestry Sector ◽  
The Government ◽  
The One ◽  
Timber Market

During the civil war, Liberia’s forestry sector rose to prominence as Charles Taylor traded timber for arms. When the war ended, the UN’s timber sanctions remained in effect, reinforced by the Forestry Development Authority’s (FDA) domestic ban on logging. As Liberians waited for UN timber sanctions to be lifted, a burgeoning domestic timber market developed. This demand was met by artisanal loggers, more commonly referred to as pit sawyers. Out of this illicit economy emerged the Nezoun Group to provide local dispute resolution between the FDA’s tax collectors and ex-combatant pit sawyers. The Nezoun Group posed a dilemma for the government. On the one hand, the regulatory efforts of the Nezoun Group helped the FDA to tax an activity that it had banned. On the other hand, the state’s inability to contain the operations of the Nezoun Group—in open contravention of Liberian laws—highlighted the government’s capacity problems.

Managing a Multicurrency System in Tang China: The View from the Centre

2013 ◽  
Vol 23 (2) ◽  
pp. 223-244
Author(s):  
CHANG XU ◽  
HELEN WANG
Keyword(s):  
Money Supply ◽  
Tang Dynasty ◽  
The Other ◽  
Tax System ◽  
Short Supply ◽  
The Tang Dynasty ◽  
The Government

When the Tang dynasty took power in 618, it inherited the multicurrency system of earlier dynasties. The zuyongdiao tax system, in effect from the start of the dynasty, required each taxpayer to submit taxes in grain, labour and cloth. At the same time, the government also minted coins, which constituted some 10 per cent of the total money supply. A persistent shortage of copper limited the number of minted coins the government could issue. Accordingly, officials tried to ensure that sufficient coins and textiles circulated so that both forms of money remained in use. They displayed no consistent preference for one form of money over the other but devised policies to encourage the use of whichever form was then in short supply.

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.

scholarly journals Fasciola hepatica findings in cattle of Jablanica region

2007 ◽  
Vol 61 (1-2) ◽  
pp. 89-97
Author(s):  
Valentina Milanovic ◽  
Aleksandar Nitovski ◽  
Zoran Kulisic ◽  
Milorad Mirilovic ◽  
Boban Popovic ◽  
...  
Keyword(s):  
Liver Fluke ◽  
Fasciola Hepatica ◽  
The Other ◽  
Infected Cattle ◽  
Significant Difference ◽  
The One

In the period from January 2001 to December 2005, a total of 6,904 slaughtered cattle originating from the territory of the region of Jablanica were examined at the Mesokombinat AD abattoir. The Trematoda Fasciola hepatica was found in 429 cattle (6.21%). A total of 2,150 kg livers were condemned due to the presence of the liver fluke. A comparison of cattle with bovine fasciolosis according to the years yielded a very significant difference (p<0.01) between the year 2003 (10.02) and the year 2002 (9.97), on the one side, in comparison with the years 2001 (5.14), 2004 (3.37), and 2005 (5.08), on the other side. A significant difference (p<0.05) was also established in the year 2004 (3.37) in comparison with the years 2001 (5.14) and 2005 (5.08). After analyzing the significance of the differences between the infected cattle according to the seasons, a very significant difference (p<0.01) was established between the summer (7.23) and the winter (4.74) periods. A significant difference (p<0.05) was also established between the autumn (6.49) and the winter periods. The amount of precipitation was directly proportionate to the percentage of cattle infected with fasciolosis.

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