"Asymmetric Policy Compliance to Incentive Plan of Local Shared Tax System ：Tax Collection Efforts versus Cost－cutting Efforts"

2021 ◽  
Vol 22 (2) ◽  
pp. 187-217
Author(s):  
Sun-moon Jung ◽  
Hyorim Kim
Keyword(s):  
Policy Compliance ◽  
Tax Collection ◽  
Tax System ◽  
Cost Cutting ◽  
Incentive Plan

scholarly journals Pengaruh Sanksi Pajak, Sosialisasi, Sistem Pajak, Tax Avoidance Terhadap Hambatan Pemungutan Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Di Kabupaten Jember

2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Tax Collection ◽  
Tax System

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.

TOPICAL ISSUES OF IMPROVING THE QUALITY OF TAX CONTROL

2021 ◽  
Vol 5 (12) ◽  
pp. 49-57
Author(s):  
Bella B. Tokaeva ◽  
◽  
Albina B. Tokaevа ◽  
Batraz E. Bagaev ◽  
◽  
...  
Keyword(s):  
Scientific Community ◽  
Theory And Practice ◽  
Tax Collection ◽  
Tax System ◽  
Tax Legislation ◽  
Analytical Review ◽  
History Of ◽  
Taxation System ◽  
At Home

This paper based on an analytical review, the main stages of the formation of the taxation system in Russia are revealed in order to systematize knowledge about the history of the formation of taxation, which allow further understanding of the structure and principles of the functioning of the tax system in Russia. The problem of tax collection and administration and related tax theory and practice are receiving more and more attention in the scientific community both at home and abroad. The main trends of the tax legislation of 2021 are considered

scholarly journals GST & Evolution of Tax System in India

2017 ◽  
Vol 7 (1) ◽  
pp. 65
Author(s):  
Jasmine V.M.
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
Collection System ◽  
Value Added Tax ◽  
Simple Manner ◽  
Tax Collection ◽  
Tax System ◽  
Cascading Effect ◽  
Development Structure ◽  
Taxation System

<em>Goods and Service Tax (GST) is a new tax-reform that India going to experience from July 1st 2017. GST is a comprehensive tax collection system which will subsume many direct as well as indirect taxes. Currently we have Value Added Tax system for collecting indirect tax by the states. It has been introduced as indirect value added tax into Indian Taxation system from 01st April 2005. Approximately 193 countries in the world employed VAT. In order to give uniformity in tax collection and to avoid cascading effect of tax GST has been studied and going implement throughout the country. In this context this paper is an attempt to understand historical development, structure of Indian Taxation system, working, features, Impacts of GST in a simple manner .This paper concludes with some suggestions which will be helpful for smooth implementation of GST.</em>

Comparative Study between Foreign and Chinese in Oil and Gas Resources Tax

2014 ◽  
Vol 522-524 ◽  
pp. 1567-1570
Author(s):  
Jia Shan Wang ◽  
Ting Wang
Keyword(s):  
Economic Development ◽  
Comparative Study ◽  
Oil And Gas ◽  
Tax Incentives ◽  
Tax Rates ◽  
Tax Collection ◽  
Tax System ◽  
Differential Gain ◽  
Oil And Gas Resources ◽  
Collection And Management

In order to adapt to different periods of economic development, Oil and gas resources taxes have been adjusted. There is a certain gap between the major foreign oil producers and Chinese oil and gas resources tax, including several aspects, for instance, the tax system, tax methods, tax rates, tax collection and management, tax incentives and so on. To this end, scholars have put forward a series of reform proposals, such as merging oil and gas resources taxes, raising taxes, expanding the differential gain, reforming imposed link etc.

scholarly journals IMPLEMENTASI KEBIJAKAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

2018 ◽  
pp. 11-27
Author(s):  
Anzala Sakinah
Keyword(s):  
Policy Implementation ◽  
Sampling Method ◽  
Public Support ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax System ◽  
Policy Makers ◽  
The Public ◽  
The Government

ABSTRACTOne of the problems that occurred in the Probolinggo City, East Java province is thegaps in the implementation of the tax collection system self assessment at the restauranttax. Where, there is no public support for the policy of self assessment tax collectionsystem at the restaurant tax in Probolinggo City.Self assessment tax collection system at the restaurant tax is a tax collection system inwhich the public taxpayer restaurant was entrusted to carry out the national mutualcooperation through compute, calculate, and report on their own pay taxes owed.This study aimed to analyze the policy of the tax system of selfassessment on taxesrestaurants in Probolinggo City East Java province, in force since the enactment ofConstitution No. 6 of 1983 on General Provisions and Tax Procedures, as amendedby Constitution No. 9 of 1994 and Constitution No. 16 of 2000, and changed again toConstitution Number 28 of 2007. This study is the use of qualitative research methods.Determination of informants done purporsive sampling method is sampling techniquebased on a certain criteria. The number of informants interviewed was 18.The results of the analysis in this study showed that the implementation of the policy of taxcollection system of self-assessment at the restaurant tax still has not managed entirelyto be applied in Probolinggo City due to several factors into obstacles such as lack ofawareness of the taxpayer (tax consciousness), honesty taxpayer, willingness or desire topay taxes (willingness to pay), discipline taxpayer (tax discipline) in implementing the taxlaws, the laws are weak and some other obstacles.Based on the analysis, researchers gave suggestions to the Government of ProbolinggoCity to further enhance socialization activities, consider the e-tax system, andalso to policy-makers to pay more attention to return the contents of the policy andimplementation context .Keywords: policy implementation, self assessment, tax restaurants

scholarly journals Analiza i ocena regulacji uszczelniających system opodatkowania dochodów przedsiębiorców w Polsce w latach 2015–2019

Studia BAS ◽  
2020 ◽  
Vol 4 (64) ◽  
pp. 69-94
Author(s):  
Paweł Felis ◽  
Waldemar Szymański
Keyword(s):  
Tax Avoidance ◽  
Income Taxes ◽  
Main Criterion ◽  
Tax Collection ◽  
Tax System ◽  
Corporate Income Taxes ◽  
The Third ◽  
Tax Revenues ◽  
Fiscal Efficiency ◽  
Specific Tax

The article looks at the legal solutions adopted in 2015–2019 in Poland in order to tighten the tax system. In the field of income taxes, these were anti-abusive regulations, securing the tax system in a general way, as well as targeting specific tax avoidance schemes. The first part of the article discusses the factors deter­mining fiscal efficiency which is the main criterion adopted in the study. In the next part the most important tax solutions sealing the system are presented. In the third part an attempt was made, using a number of indicators, to answer the question whether the observed increase in tax revenues from corporate income taxes can be attributed to the anti-abusive measures which were taken. Based on the conducted research, it has been shown that the decreasing tax gap is the result of the improvement in tax collection effectiveness in connection with the adopted sealing measures.

scholarly journals Collection of road tax in the years form 1993–2011 in the Czech Republic

2013 ◽  
Vol 61 (2) ◽  
pp. 273-282 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Time Axis ◽  
Tax Collection ◽  
Tax System ◽  
Absolute Increase ◽  
The Czech Republic ◽  
The Road ◽  
Basic Law ◽  
The Individual

The article deals with the position of road tax in the tax system of the Czech Republic. It focuses on the analysis of road tax collection in the years 1993–2011 and the determination of reasons for change in the collection amount in the individual monitored years, especially in connection to amendment of the basic law, which is law No. 16/1993, Road Tax Code. Within the frame of the analysis not only the absolute collection of road tax is quantified and discussed, but also basic statistic indicators are calculated, e.g. growth rate or absolute increase of road tax collection. Part of the paper deals with the road tax yield. The paper judges the success rate of the tax administrator in collecting the same amount of financial means which was ordered by the tax administrator for the particular tax period. In the next part the share of road tax collection on the whole tax collection in the Czech Republic is measured and discussed on the determined time axis.

scholarly journals Abu Ubaid sebagai Fuqha� dan Ekonom: Critical Reading terhadap Corak Pemikiran dan Konsepsi Ekonomi Ibn Ubaid

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Taufik Hidayat
Keyword(s):  
Public Finance ◽  
Social Justice ◽  
Qualitative Approach ◽  
Critical Reading ◽  
Tax Collection ◽  
Tax System ◽  
Economic Issues ◽  
Style Of Thought

Purpose: The purpose of this article is to critically examine the style of thought and economic conception offered by Ibn Ubaid, in his Al-Amwal work. This critical reading is intended so that the scientific structure of Islamic economics presented in the book of Al-Amwal, can be identified more firmly and clearly.Design/Methodology/Approach: This paper explores critically the economic conception of Ibn Ubaid, and then formulates how the style of thinking Ibn Ubaid. With a qualitative approach, with the design ofresearch hermeneutics, this paper is expected to be able to interpret Ibn Ubaid's thinking more systematically.Findings: This study offers two theses: First, from the work and structure of the arguments found consistently in the book of Al-Amwal, Ibn Ubaid is actually the figure of a prolific jurist. He consistently uses fiqh reasoning in elaborating an economic issues. Second, the economic concepts offered by Ibn Ubaid are fragmented, or fragmented. He is more concerned with discussing public finance. He offers the concept of a tax system based on social justice, or tax collection must be based on a fair system. So that taxes are not an instrument of exploitation of the people.Originality/Value: The contribution of this paper lies in the answer to the emptiness of the literature that critically examines the book of Al-Amwal, and is able to identify the dominant patterns of thought of Ibn Ubaid.

ANALYSIS OF THE TAX FINANCIAL AND SYSTEM DURING THE PERIOD OF BEKKHAN SURKHAN OASIS (BASED ON ARCHIVALMATERIALS "KUSHBEGIOF BUKHARA")

2021 ◽  
Vol 4 (6) ◽  
pp. 67-76
Author(s):  
Akhmad A. Karshiev ◽  
Keyword(s):  
Tax Collection ◽  
Tax System ◽  
History Of ◽  
Tax Reporting

It is illuminated information about the financial -tax system and the situation in the Surkhan oasis of the Bukhara Emirate in this article. As well as that It is cited dates about the types of taxes and their amounts in the principalities of the Surkhan oasis, the attitude of the population to the tax system and the content of the letters addressed to the Emir in the process of tax collection, along with the performance of duties by officials in the principalities.The article emphasizes that the study ofthe role of the Surkhandarya oasis in the history of the Bukhara Emirate on the basis of archival materials from historians and the Bukhara twin is an important area of research in our history.Index Terms:Archive of Bukhara "Qoshbegi", Surkhan oasis principalities, financial and tax system, tax reporting, mann, tanob, kafsan, tenge

Combining Defaults and Transparency Information to Increase Policy Compliance

2020 ◽  
Vol 51 (5) ◽  
pp. 354-359 ◽  
Author(s):  
Yavor Paunov ◽  
Michaela Wänke ◽  
Tobias Vogel
Keyword(s):  
Independent Effect ◽  
Online Experiment ◽  
Policy Compliance ◽  
Empirical Question ◽  
Theoretical Predictions

Abstract. Combining the strengths of defaults and transparency information is a potentially powerful way to induce policy compliance. Despite negative theoretical predictions, a recent line of research revealed that default nudges may become more effective if people are informed why they should exhibit the targeted behavior. Yet, it is an open empirical question whether the increase in compliance came from setting a default and consequently disclosing it, or the provided information was sufficient to deliver the effect on its own. Results from an online experiment indicate that both defaulting and transparency information exert a statistically independent effect on compliance, with highest compliance rates observed in the combined condition. Practical and theoretical implications are discussed.

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