VAT tax fraud and its relation to the low efficiency of the Polish value added tax collection system

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.

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Benford’s law users, beware! An assessment of the suitability of Benford’s law in Value-Added Tax fraud detection in Indonesia

Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? ◽

10.1201/9780367822965-28 ◽

2020 ◽

pp. 133-137

Author(s):

Kristian Agung Prasetyo

Keyword(s):

Fraud Detection ◽

Value Added ◽

Benford’S Law ◽

Value Added Tax ◽

Benford's Law ◽

Tax Fraud

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PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v7i1.972 ◽

2007 ◽

Vol 7 (1) ◽

pp. 83

Author(s):

Herman ,

Keyword(s):

Economic Growth ◽

Gross Domestic Product ◽

Income Tax ◽

Government Expenditure ◽

Value Added ◽

Value Added Tax ◽

Tax Collection ◽

Economy Growth ◽

Test Result ◽

Is Value

The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added tax collection.Keywords: Economic Growth, Gross Domestic Product, Income Tax, and Value Added Tax

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Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

Jurnal Locus Delicti ◽

10.23887/jld.v2i2.462 ◽

2021 ◽

Vol 2 (2) ◽

pp. 60-72

Author(s):

I Kadek Beny ◽

Meilin Loviana Dewi

Keyword(s):

Income Tax ◽

Value Added ◽

Value Added Tax ◽

Tax Collection ◽

Public Facilities ◽

State Revenue ◽

Tax Laws ◽

Direct Compensation ◽

Directorate General ◽

The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

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Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

Paediatrica Indonesiana ◽

10.24036/wra.v6i1.101942 ◽

2018 ◽

Vol 6 (1) ◽

pp. 1205

Author(s):

Yeniwati Yeniwati ◽

Nayang Helmayunita ◽

Nurzi Sebrina

Keyword(s):

Local Government ◽

Income Tax ◽

Descriptive Analysis ◽

Value Added ◽

Value Added Tax ◽

Tax Collection ◽

Government Organization ◽

Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

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VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

DANUBE Law and Economics Review ◽

10.2478/danb-2021-0004 ◽

2021 ◽

Vol 12 (1) ◽

pp. 45-60

Author(s):

Lukáš Moravec ◽

Jana Hinke ◽

Monika Borsiczká

Keyword(s):

Czech Republic ◽

Gross Domestic Product ◽

Value Added ◽

Domestic Product ◽

National Accounts ◽

Value Added Tax ◽

The Czech Republic ◽

Tax Gap ◽

Tax Fraud ◽

Financial Administration

Abstract The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015–2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5.54% and for 2016 by 4.00%.

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