scholarly journals The Relationship between Understanding, Feeling, Thinking, Behavior, and Satisfaction of Personal Income Tax Payment of People in Muak Lek Municipal, Muak Lek District, Saraburi Province

2019 ◽  
Vol 7 (1) ◽  
pp. 1230-1243
Author(s):  
Subin Putsom
Keyword(s):  
Statistical Analysis ◽  
Income Tax ◽  
Personal Income ◽  
Future Research ◽  
Personal Income Tax ◽  
Validity And Reliability ◽  
Independent Variables ◽  
And Behavior ◽  
The Relationship ◽  
Two Independent Variables

Introduction: The satisfaction of personal income tax payment is a very important to all people who pay income from their salary. The aims of study is to study the relationship between four independent variables (understanding, feeling, thinking, and behavior) toward satisfaction of personal income tax payment. Method: The population in this study is people who pay the personal income tax. Data was collected through a questionnaire from respondents of 233 out of 358 people in Muak Lek Municipal. The authors tested validity and reliability through IOC, pilot study, and Cronbach’s Alpha. The statistical analysis in this study consists of Descriptive, Correlation, and Regression. Four independent variables are namely; understanding, feeling, thinking, and behavior but only two independent variables (thinking and behavior) are significant positively related to satisfaction of personal income tax payment (See Figure 1). Results: The result shown thinking and behavior are related to satisfaction However, in understanding and feeling variables are not related to satisfaction of personal income tax payment which is dissimilar from prior study because understanding and feeling variables not significant (See Table 1). Discussion: This result shed a new insight of knowledge in new independent variables that relate to satisfaction of person who paid personal income tax in the context of Muak Lek Municipal. Implications of the study are discussed, together with limitations and suggestions for future research.

scholarly journals O papel dos saberes não matemáticos na Modelagem Matemática: o estudo do cálculo do Imposto de Renda The role of non-mathematical knowledge in Mathematical Modeling: the study of the calculation of income tax

2019 ◽  
Vol 20 (3) ◽  
Author(s):  
Claudia Fernandes Espirito Santo ◽  
Renato Borges Guerra
Keyword(s):  
Mathematical Modeling ◽  
Mathematical Models ◽  
Income Tax ◽  
Mathematical Knowledge ◽  
Personal Income ◽  
Future Research ◽  
Personal Income Tax ◽  
Preliminary Results ◽  
Anthropological Theory

Este artigo trata sobre a indispensabilidade de saberes não matemáticos para o uso de modelos matemáticos sobre problemas em contextos concretos a partir de pressupostos da Teoria Antropológica do Didático. O modelo praxeológico misto é proposto como dispositivo metodológico de análise. Análise do modelo do cálculo do Imposto de Renda Pessoa Física em situação demonstra a potencialidade do dispositivo para fazer emergir os saberes não matemáticos que fundamentam os modelos matemáticos sobre contextos concretos. Resultados obtidos preliminares apontam a indispensabilidade dos saberes não matemáticos da situação para o uso pertinente dos modelos matemáticos em situação e encaminham pesquisas futuras. <br>This article addresses the indispensability of non-mathematical knowledge for the use of mathematical models on problems in concrete contexts based on the assumptions of the Anthropological Theory of the Didactic. The Mixed Praxeological Model is proposed as a methodological analysis device. The analysis of the model of the calculation of Personal Income Tax in situation demonstrates the potentiality of the device to emerge the non-mathematical knowledge that base the mathematical models on concrete contexts. Preliminary results indicate the indispensability of the non-mathematical knowledge of the situation for the pertinent use of mathematical models, and forward future research.

scholarly journals FISCAL AND SOCIAL DETERMINANTS OF PERSONAL INCOME TAXATION

2021 ◽  
pp. 163-173
Author(s):  
Volodymyr UHRYN
Keyword(s):  
Income Tax ◽  
State Regulation ◽  
Personal Income ◽  
Income Taxation ◽  
Future Research ◽  
Social Aspect ◽  
Personal Income Tax ◽  
State Budgets ◽  
Fiscal Efficiency ◽  
Personal Income Taxation

Introduction. Direct taxes are an important financial regulator of socio-economic processes, they are one of the most important sources of budgeting and an essential tool of state regulation. The personal income tax is the main tax through which social policy is implemented in the developed countries of the world. The advantages of this tax include its social justice and fiscal efficiency, as it is able to make the level of taxation directly dependent on the amount of income of taxpayers. In addition, progressive tax rates and benefits can reduce the tax burden on the poor and increase it on high-income earners. The purpose of the article is to considerate the theoretical and practical aspects of administration of the personal income tax in the conditions of reforming of fiscal policy of Ukraine, systematization of directions of improvement of collecting of the personal income tax to local and state budgets. Methods. Methods of dialectical analysis and synthesis, deduction, induction logical generalization, comparison and formalization are used in the article. Results. The article is devoted to the study of the essence and role of personal income tax administration. Peculiarities of citizens’ income formation as an object of taxation are considered. Monitoring and analysis of indicators of personal income tax to local and state budgets was carried out. The growth rates of nominal revenues of personal income tax and military duty, real and nominal wages are studied. It was found that the main factors reducing the level of fiscal efficiency of personal income tax in Ukraine are the shadowing of incomes and the outflow of labor, including skilled personnel. Ukraine’s tax policy for the last five years is fiscally oriented and does not take into account the social aspect of personal income taxation. As a result of the research, the directions of increasing the efficiency of personal income taxation in Ukraine based on foreign experience are systematized. Prospects. The current model of personal income tax does not sufficiently perform a socioeconomic function, does not provide a socially equitable distribution of income between different segments of the population. In recent years, the fiscal significance of the personal income tax has remained, but the system of personal income taxation requires the application of progressive rates. Therefore, promising areas of future research should be the development and improvement of the mechanism of personal income taxation in the context of ensuring their socio-economic interests.

scholarly journals Long-run equilibrium between personal income tax and economic growth in Bulgaria

2021 ◽  
Vol 7 (1) ◽  
pp. 55-67
Author(s):  
S. Tanchev ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Personal Income ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Vector Error Correction ◽  
Long Run ◽  
Short Run ◽  
The Relationship ◽  
Long Run Equilibrium

The study analyzes the relationship of personal income tax and economic growth in the long and short runs to show which type of income tax (progressive or proportional) is more compatible with Bulgaria’s economic growth. The methods of Vector Error Correction and Correlation are applied to determine the long-run and short-run impacts of the two types of income tax. The research covers the period from the first quarter of 1999 to the first quarter of 2020. Eurostat data (85 observations) were used. The empirical research has been divided into two periods. The long-run and short-run relationships between economic growth and tax revenue from progressive income tax in Bulgaria have first been studied, followed by the relationship between economic growth and the tax revenue from proportional income tax. The research results show that there is a long-run equilibrium relationship, but not a short-run relationship, between personal income tax and economic growth. The results imply that the progressive income tax is more compatible with economic growth than proportional income tax in Bulgaria in the long run. In the short run, the progressive income tax and proportional income tax have not shown statistically significant relationships with economic growth. Therefore, a progressive income tax leads to greater economic growth than a proportional income tax. From a long-run equilibrium standpoint, it is advisable that Bulgaria switch from proportional to progressive income taxation. It may be inferred that progressive taxation is more appropriate for economic growth than proportional taxation. The results are in conformity with the theory of endogenic growth and reject the neoclassical theory.

scholarly journals Stewardship Concept Utilization on the Websites of Polish Public Benefit Organizations

2020 ◽  
Vol 22 (2) ◽  
pp. 91
Author(s):  
Marian Olinski ◽  
Piotr Szamrowski
Keyword(s):  
Public Relations ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Public ◽  
Public Benefit ◽  
Size Type ◽  
The Right ◽  
To Receive ◽  
The Relationship

This paper aims to identify the significance of using the stewardship concept in a specific type of Polish nonprofit organization, i.e. the Public Benefit Organization (PBO). The subject of the research were the websites of the Polish Public Benefit Organizations, and the purpose was to determine the level of implementation of stewardship strategies. Having PBO status involves the possibility of using certain privileges such as the right to receive 1% of personal income tax. However, this requires from the organization the ability to acquire and maintain relations with stakeholders (including donors). The current study applies content analysis to scrutinize the relationship between implementation of the stewardship concept on their websites and certain features that characterize organizations (e.g., their size, type of business, total revenue, etc.). The stewardship concept seems to be a particularly valuable construct in the public relations process, by explicitly emphasizing the need for the cultivation of an everlasting relationship with stakeholders. Therefore, this article explores the degree of application of the stewardship concept in Polish public benefit organizations, as well as the dependence between specific features of these organizations and the intensity of the stewardship concept application. The results have revealed a statistical relationship between the size of a PBO and the implementation of the stewardship concept (the size was identified by the level of total annual revenue, receiving 1% of personal income tax and the number of employees). However, the research suggests that the type of PBO activity does not affect the implementation of the stewardship concept.

PENGARUH SOSIALISASI PAJAK, PELAKSANAAN SANKSI DENDA, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN PPH ORANG PRIBADI

2018 ◽  
Vol 13 (1) ◽  
pp. 49-61
Author(s):  
Mohammad Solehudin
Keyword(s):  
Income Tax ◽  
Annual Report ◽  
Tax Compliance ◽  
Secondary Data ◽  
Personal Income ◽  
Personal Income Tax ◽  
Data Types ◽  
Independent Variables ◽  
Compliance Testing ◽  
The Individual

The aims of this research is to determine how socializing influence of tax, penalties andimplementation of service tax authorities on tax compliance in the annual report PPh such as aprivate person either partially or simultaneously or jointly on individual taxpayers who havebusiness or work freely in the district KPP Pratama Kebon Jeruk Satu. This research uses samplerandom sampling and for the types of data uses primary and secondary data types. The primary datasource is obtained directly from the individual taxpayer who has a business or performs listed have aNPWP in KPP Pratama Kebon Jeruk Satu. While secondary data such as the number of individualtaxpayers who registered have income from business or work freely. Independent variables used aretax dissemination, implementation of financial penalities, and service tax authorities. The dependentvariable in this research is the taxpayers compliance. Testing in this research using SPSS 21.0. Theresults of the research showed that the socialization of tax, penalties implementation, and service taxauthorities partially significant effect on tax compliance and simultaneously have a significantimpact also on tax compliance. Implementation of penalties is the most dominant variable or aneffect on tax compliance in reporting SPT Personal Income Tax.

scholarly journals Pajamų natūra apmokestinimo problemos

Teisė ◽  
2011 ◽  
Vol 81 ◽  
pp. 73-90
Author(s):  
Martynas Endrijaitis
Keyword(s):  
Income Tax ◽  
Dispute Settlement ◽  
Case Law ◽  
Personal Income ◽  
Fringe Benefits ◽  
Personal Income Tax ◽  
The Relationship

Straipsnyje analizuojamos pajamų natūra apmokestinimo problemos, siekiant atskleisti pajamų natūra sampratos turinį, būtinas sąlygas pajamoms natūra pripažinti, apmokestinant gyventojų pajamų mokesčiu, tų sąlygų santykį, kaip pajamos natūra aiškintinos konkrečiais apmokestinimo atvejais ir kokių problemų kyla, interpretuojant mokestinius ginčus nagrinėjančių institucijų pajamų natūra apmokestinimą.This article analyzes fringe benefits taxation problems for the purpose of disclosing the conception of fringe benefits as an object of personal income tax. It also reveals what terms are necessary for the fringe benefits taxation and what the relationship between these terms is. Fringe benefits taxation in particular cases and its problems are examined with special attention to the Tax dispute settlement institutions case-law.

scholarly journals TAXATION AND ECONOMIC DEVELOPMENT IN THE FORMER COMMUNIST BLOC. A PANEL DATA APPROACH

2020 ◽  
Vol 5 (2) ◽  
pp. 83-91
Author(s):  
Andrei Ionut Husman
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Income Tax ◽  
Personal Income ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
Independent Variables ◽  
Eu Member States ◽  
Starting Point ◽  
The Impact

Taxation and its implications are an increasingly debated topic since taxation is a very important tool for the governments of all countries in controlling public finances. At the same time, taxation regulates in one way or another the wealth of a country and, implicitly, of its citizens. In this sense, through this paper we aim to analyse the impact of taxation on economic growth felt by citizens, and our attention has been focused on EU Member States from the former Communist Bloc: Hungary, Poland, Romania, Slovakia and Slovenia. To measure the economic growth felt by the citizens, the best proxy is GDP per capita. Regarding taxation, we resorted to the use the revenues registered from personal income tax, corporate income tax and VAT. The chosen countries share a similar past and had in one way or another the same starting point in the 1990s. These countries are also from the same geographical region (Central and East European countries) and have to some extent comparable economies. Furthermore, we performed an econometric analysis with panel data for the period 2003-2018. The results thus obtained from the econometric tests indicated by an econometric model with random effects showed a direct positive relationship between the dependent variable and the independent variables. The coefficients obtained were statistically significant in the case of independent variables represented by the revenues from personal income tax and VAT, while the coefficient related to revenues from corporate income tax proved to be statistically insignificant.

scholarly journals Innovative approaches to the assessment of the impact of the shadow economy on social development: an analysis of causation

2021 ◽  
Vol 5 (3) ◽  
pp. 165-174
Author(s):  
Inna Tiutiunyk ◽  
Angela Kuznetsova ◽  
Jana Spankova
Keyword(s):  
Social Development ◽  
Income Tax ◽  
Shadow Economy ◽  
Causal Analysis ◽  
Personal Income ◽  
Personal Income Tax ◽  
Social Contribution ◽  
Individual Effects ◽  
The Impact ◽  
The Relationship

The article investigates the causal links between the level of the shadow economy and indicators of social development of 13 European countries. Based on the analysis of research results of scientists, three hypotheses concerning relationship between the analyzed indicators: there is a one-way link between social development indicators and the level of the shadow economy; there is a one-way causal link between the level of the shadow economy and the country's social development; there is a bilateral relationship between the analyzed indicators were tested. Based on the causal analysis the main hypothesis that the increase in the level of the shadow economy is accompanied by a decrease in the level of social development of the country is proved. The purpose of the paper is to analyze the correlation between the level of the shadow economy and the indicators of social development of the country using methods of causal analysis and panel data from 2010 to 2019. Based on comparative analysis of the levels of the shadow economy, share of the population at the level of poverty and share of the population in a difficult financial situation the statistically significant indirect relationship between indicators has been proved. The analysis of the relationship between the level of the shadow economy and the share of personal income tax and social contribution to GDP was made using the Granger test. Reliability established hypotheses and the nature of the relationship between the indicators on the basis of the construction of end-to-end regression (Wald test), regression with fixed individual effects (Brush-Pegan test) and regression with random individual effects (Hausman test) was carried out. Empirical calculations show that it is appropriate to describe the relationships between the level of the shadow economy and the amount of single social contribution, personal income tax and Index of Social Development by using a model with fixed individual effects. All indices are statistically at 5% significant level.

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