Tax systems taxpayer compliance and specific tax issues

2007 ◽  
Author(s):  
Mustafa Mohd Hanefah
Keyword(s):  
Transfer Pricing ◽  
Relevant Literature ◽  
Developed Countries ◽  
Assessment System ◽  
Tax Administration ◽  
Self Assessment ◽  
Compliance Costs ◽  
Research Findings ◽  
Tax Systems ◽  
Specific Tax

This book has eight chapters. Each chapter discusses one topic related to taxation. The topics covered in this book are tax systems, taxpayer compliance, compliance costs, transfer pricing, accounting malpractices and tax issues, taxation of ecommerce, and electronic tax administration. These topics are relevant to the advanced taxation course in the under-graduate and post-graduate programs (Masters and PhD). Each topic is discussed with relevant literature. The first three chapters touch on issues and problems related to the new tax administrative system i.e the self-assessment system, which is being implemented in developed countries including Malaysia, and is now being adopted for implementation in many developing countries worldwide. Chapters 2, 3 and 4 give an insight to issues related to tax systems, taxpayer compliance and compliance costs. The other four chapters 5, 6, 7 and 8 discuss topics that are categorised as selected tax issues. The selected tax issues include transfer pricing, accounting malpractices and tax issues, taxation of ecommerce and electronic tax administration. These issues have not been deliberated before, and it is timely that a book of this nature is published for tax authorities, researchers, students, lecturers, authorities and practitioners. Past literature and research findings are quoted to support the discussions in each chapter. The authors own research findings in certain topics found in this book are used to support the arguments and discussions.

scholarly journals The Self‐assessment System And Its Compliance Costs

2004 ◽  
Vol 2 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Muzainah Mansor ◽  
Natrah Saad ◽  
Idawati Ibrahim
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Compliance Costs

scholarly journals A MODEL-THEORETICAL ANALYSIS FOR DIGITAL TAX ADMINISTRATIONS

2021 ◽  
Author(s):  
Tina Krieger
Keyword(s):  
Theoretical Analysis ◽  
Model Theory ◽  
Tax Evasion ◽  
Fundamental Principle ◽  
Tax Administration ◽  
Compliance Costs ◽  
Tax Returns ◽  
Tax Systems ◽  
The Impact

Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure. This paper represents the first attempt to examine the impact of digitalisation of the tax administration on fair taxation through model theory. The model suggested in this paper is based on Allingham and Sandmo’s tax evasion model (Allingham & Sandmo, 1972, 323–338) supplemented by psychological costs of tax evasion and compliance costs and then transferred to the context of digitalisation and fair taxation. The model is intended to mathematically derive the influence of various digitalisation measures on the taxpayer's decision to behave fairly. It implies that the objective of fair taxation should be promoted with a mix of deterrent and encouraging measures.

scholarly journals Small and medium sized enterprises (SMEs) and transfer pricing

2012 ◽  
Vol 60 (2) ◽  
pp. 349-356
Author(s):  
Veronika Solilová
Keyword(s):  
Home Country ◽  
Transfer Pricing ◽  
Internal Market ◽  
International Taxation ◽  
Member States ◽  
Compliance Costs ◽  
Cross Border ◽  
Tax Systems ◽  
Important Position ◽  
The Eu

Small and medium sized enterprises have very important position in the EU economy, mainly in the area of growth and employment. However, most of SMEs are active only in their home country and only a few of them participate in cross-border activities. Furthermore, their activities in the internal market are limited by great deal of obstacles, mainly in the form of different tax systems which generate excessive compliance costs of taxation and the existence of different SMEs definitions for various purposes in Member states. In addition, from the view of the international taxation issues, the most important obstacles can be considered a transfer pricing and cross-border loss compensations. In this area, SMEs are facing specific problems and have specific needs. The aim of the paper is to analyze and evaluate the specific transfer pricing issues of SMEs and propose recommendations for them.

scholarly journals MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM

2019 ◽  
Vol 1 (1) ◽  
pp. 6
Author(s):  
Nur Farida Liyana
Keyword(s):  
Information Technology ◽  
Business Processes ◽  
Public Awareness ◽  
Tax Compliance ◽  
Assessment System ◽  
Tax Administration ◽  
Self Assessment ◽  
Organizational Improvement ◽  
Excellent Service ◽  
Directorate General

Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.

scholarly journals Demographic and Socio-Economic Factorts as Determinants of Tax Complaince in Self-Assessment System (Sas) In Akwa Ibom State, Nigeria

2020 ◽  
Vol 8 (5) ◽  
pp. 112-136
Author(s):  
Nsima Johnson Umoffong ◽  
Etim Osim Etim ◽  
Daniel Okon Bassey
Keyword(s):  
Tax Compliance ◽  
Income Level ◽  
Negative Influence ◽  
Assessment System ◽  
Tax Administration ◽  
Self Assessment ◽  
Level Of Education ◽  
Voluntary Compliance ◽  
Tax Payers ◽  
Perception Of Equity

The study examined three determinants of voluntary compliance in self-assessment system of tax administration in Akwa Ibom State, Nigeria. This was motivated by the growing need to increase tax revenues generation in developing countries the tax revenue as a ratio of Gross Domestic Product is below the global average and tax administration machinery has been ineffective. Data for the study were collected using a structured questionnaire from respondents registered with the state Board of Internal Revenue determined using Taro Yamene’s Statistical Formula. Descriptive and Regression Analyses were adopted for data treatment. The model summary reveals that 80.8% of the variation in Tax compliance is accounted for the variables of perception of equity and fairness, income level and level of education of the tax payers. The ANOVA Summary justifies that the independent variables have significant influence on tax compliance with f-calculated value of 233.763 being greater than the critical f-value of 0.308451 at P<0.05. The regression coefficient indicates a positive and significant relationship between perception of equity and fairness (0.260), level of education (0.103) and tax compliance. Income level (-0.055) has negative influence on tax compliance. It is recommended that tax authorities should evolve a framework that will motivate, control, sensitize and educate tax payers on voluntary compliance in Self-Assessment system.

scholarly journals Pengaruh Kinerja Account Representative, Self Assessment System, dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak

2017 ◽  
Vol 12 (1) ◽  
pp. 77
Author(s):  
Suyanto . ◽  
Andri Setiawan
Keyword(s):  
Assessment System ◽  
Primary Data ◽  
Self Assessment ◽  
Analysis Technique ◽  
Tax Audit ◽  
Research Findings ◽  
Regression Techniques ◽  
Convenience Sampling ◽  
The Individual ◽  
Positive Effect

This research is aimed to examine the effect of the performance of AR, self- assessment system, and the tax audit of the individual taxpayer compliance. This research was conducted in the Tax Office (KPP) Pratama Yogyakarta. The data used are primary data on the results of questionnaire 104 respondents and data that can be processed as many as 99 questionnaire. The sampling method using a convenience sampling and data analysis technique used is multiple linear regression techniques. This research findings show that performance of AR, self-assessment system, and the tax audit in partially and simultaneous have had a  positive effect on compliance of individual taxpayers

Attitudes of the academics in sports sciences towards distance education

2020 ◽  
Vol 8 (4) ◽  
pp. 799-805
Author(s):  
Şükrü Bingöl ◽  
Keyword(s):  
Transformational Leadership ◽  
Regression Analysis ◽  
Organizational Justice ◽  
School Administrators ◽  
Relevant Literature ◽  
Interactional Justice ◽  
Teachers Perceptions ◽  
Idealized Influence ◽  
Research Findings ◽  
Sports Sciences

The aim of this study is to determine the relationship between school administrators’ transformational leadership behaviours and teachers’ perceptions of organizational justice. The sample of the study consists of 170 teachers working in high schools in Elazığ city center. In the study, the Transformational Leadership Scale was used to determine whether school administrators exhibit transformational leadership behaviours, and the Organizational Justice Scale was used to determine teachers' perceptions of organizational justice. Pearson moment two-correlation analysis and multiple regression analysis techniques were used in the analysis of the data. According to the research findings, it was observed that school administrators frequently exhibited transformational leadership behaviours and teachers' perceptions of organizational justice were at the level of “I agree”. In general, moderate, positive and significant relationships were found between transformational leadership and organizational justice. According to the results of the regression analysis, it was determined that the idealized influence dimension of transformational leadership positively and significantly predicted the formal procedures dimension of the organizational justice scale, and also idealized influence and individualized consideration dimensions of transformational leadership positively and significantly predicted the interactional justice dimension of the organizational justice scale. The research results were discussed in the relevant literature and recommendations were made.

Web-Based Peer and Self-Assessment System Design and Development for Elementary School Students

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mehmet EMIN KORTAK
Keyword(s):  
Elementary School ◽  
Elementary School Students ◽  
Primary Schools ◽  
Peer Assessment ◽  
Assessment System ◽  
Assessment Process ◽  
School Students ◽  
Self Assessment ◽  
Web Based ◽  
User Friendly

This research aimed at designing and improving the web-based integrated peer and self- assessment. WesPASS (web-based peer-assessment system), developed in this research, allows students to assess their own or their peers’ performance and project assignments and to report about the result of these assessments so that they correct their assignments. This study employed design-based research. The participants included 102 fourth grade primary school students and their 4 teachers from 2 state and 2 private primary schools in Ankara, Kecioren (Turkey) who employed the system and were engaged in a questionnaire survey to assess its quality. The findings were analyzed through quantitative data analysis. The findings revealed that the system can be used by elementary school students for peer and self-assessment system. The participants stated that WesPASS is simple and user-friendly, and it accelerates the assessment process by employing information technology and allows to share opinions 

scholarly journals Nurses’ Perceptions of Barriers and Facilitators to Implement EBP in the Maldives

2014 ◽  
Vol 2014 ◽  
pp. 1-7 ◽  
Author(s):  
Fathimath Shifaza ◽  
David Evans ◽  
Helen Bradley
Keyword(s):  
Relevant Literature ◽  
Developed Countries ◽  
Perceived Barriers ◽  
Barriers And Facilitators ◽  
Healthcare Organisation ◽  
Clear Understanding ◽  
Healthcare Facilities ◽  
New Ideas ◽  
Insufficient Time ◽  
Nurses Perceptions

This study aims to explore the barriers to evidence based practice (EBP) experienced by nurses working in a Maldivian healthcare organisation. A total of 400 questionnaires were distributed to nurses in 5 healthcare facilities and 198 completed questionnaires were returned. The results of this study show that the perceived barriers by the nurses in the Maldives are not significantly different from those reported in developed countries. For healthcare organisations in the Maldives, it is necessary to have a clear understanding of the barriers and facilitators to research practice in order to implement EBP. The study showed that the major barriers to research use were that “the relevant literature is not compiled in one place,” there is “insufficient time on the job to implement new ideas,” and “administration will not allow implementation.” The key facilitating factors for EBP include support, encouragement, and recognition by the management and administration. The findings of this study can be useful for determining strategies that can be introduced in the clinical setting to use EBP. Healthcare organisations must continue their support in order to decrease the barriers and optimise care in healthcare facilities.

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