What's in a Name?

2022 ◽  
pp. 228-242
Author(s):  
Larissa Batrancea
Keyword(s):  
Tax Evasion ◽  
Ethnic Diversity ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Factors Influencing ◽  
The Difference ◽  
The Impact ◽  
Complex Matter

The topic of tax behavior always stirs attention among scholars, professionals, national and international authorities, organizations, and citizens alike since it is a complex matter. There are four types of tax behavior acknowledged in the literature, namely voluntary tax compliance, enforced tax compliance, tax avoidance, tax evasion. The complexity of tax behavior stems from the fact that there are a manifold of factors influencing it, from economic to psychological ones. The chapter surveys relevant sources on tax behavior in the quest for eliciting the impact of ethnic diversity on tax compliance. At the same time, the difference between countries are also addressed.

scholarly journals Measuring the Impact of Tax Inspection on Firms' Performance

2021 ◽  
Vol 5 (2) ◽  
pp. 195-204
Author(s):  
Muhamad Taufan Setiawan
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Subjective Measure ◽  
Self Assessment ◽  
Tax Audit ◽  
Causal Impact ◽  
The Difference ◽  
Compliance Problem ◽  
Taxation System ◽  
The Impact

The tax compliance problem is an imminent issue in a self-assessment taxation system in Indonesia. Tax audit is an important tool used by the tax authority to address the problem. Several studies showed that tax inspection might change the behavior of the taxpayers. Therefore, it is interesting to see how tax inspection will affect taxpayers' behavior related to their subjective measure of firms' performance. This research uses the difference-in-difference approach combine with the entropy balancing method to estimate the causal impact of tax inspection on firms’ performance. The findings showed that the inspected firms showed an increase in their perception of capital utilization which can be explained using tax evasion model or managerial benefits concept.

scholarly journals The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context

2022 ◽  
Vol 12 (1) ◽  
pp. 24-27
Author(s):  
Lynda Soltani
Keyword(s):  
Tax Evasion ◽  
Audit Quality ◽  
Tax Compliance ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Accounting Environment ◽  
The Subject ◽  
The Difference ◽  
The Impact ◽  
Statutory Tax Rate

Taxation is the subject of complex and evolving regulations. it has become one of the major concerns of any business to better manage its finance, the responsible for corporate governance give an importance to the fiscal in the strategy and management of the company. In recent years, the importance of taxation in the financial and accounting environment is motivated to study the impact of control and transparency of infomation affected by audit quality. We study a sample of 19 companies between 2013 and 2017, the result shows that audit quality improves tax compliance in the Tunisian context while measuring tax evasion by the difference between the statutory tax rate and the effective tax rate. This study finds that tax evasion in Tunisian firms may have decreased with better audit quality.

scholarly journals Pengaruh Pengetahuan dan Pemahaman Peraturan Perpajakan, Penghindaran Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 10 (2) ◽  
pp. 156-167
Author(s):  
Davidya Febri ◽  
Tri Sulistyani
Keyword(s):  
Data Collection ◽  
Tax Evasion ◽  
Random Sampling ◽  
Sampling Methods ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
The Third ◽  
The Difference ◽  
Program Version

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations,  tax  avoidance,  taxation  and  compliance sanctions  on  private  taxpayers  of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis  is  that  there  is an  influence  of  knowledge  and  understanding  of  taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that  there  are  differences  in  knowledge  and  understanding  of  taxation  regulations,  tax evasion,  tax  sanctions  and  compliance  with  private taxpayers  private  employees  with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.

scholarly journals The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria

2018 ◽  
Vol 5 (8) ◽  
pp. 86
Author(s):  
Emmanuel Stephen N
Keyword(s):  
Tax Evasion ◽  
Pearson Correlation ◽  
Rank Correlation ◽  
Tax Avoidance ◽  
Primary Source ◽  
The State ◽  
The Body ◽  
Tax Administration ◽  
Revenue Generation ◽  
The Impact

Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>

scholarly journals INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) AND SERVICE DELIVERY IN NIGERIAN PUBLIC SECTOR: A STUDY OF FEDERAL INLAND REVENUE SERVICE (2000-2019)

2020 ◽  
pp. 1-15
Author(s):  
Edem Edemekong Edemidiong ◽  
Ebong, Itoro Bassey ◽  
Osezua Ozinegbe
Keyword(s):  
Service Delivery ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Business World ◽  
Revenue Generation ◽  
Information And Communication ◽  
Inland Revenue ◽  
The Impact

This paper examined the impact of Information and Communication Technology (ICT) on the level of services delivered by the Federal Inland Revenue Service (FIRS). The paper was premised on the perceived importance and role of the online platform in the prompt payment of corporate tax as its efficiency in increasing compliance while decreasing the level of tax evasion by corporate bodies. A related challenge that is increasingly being faced by users of electronic facilities for government transaction is a lack of universal security mechanism that forms a first line of defense for such users. The objective of the paper was to examine the impact of ICT on the level of revenue generation efforts of the FIRS and the level of tax evasion in Nigeria. Technology acceptance model was used as theoretical framework of analysis. The paper adopted survey and descriptive research design to elicit responses from the study sample. Both primary and secondary sources of data were used in eliciting information needed for the study. Pearson pear product and chi-square method were used as statistical method of analysis. The major findings of the study revealed among others that application of ICT will only amount to negligible level of revenue generation. It was also revealed that the relationship between application of ICT and the level of tax compliance and acceptability is not significant. Based on the findings, the paper recommended among others, that the government and their agencies should embark on an all-important campaign for attitude and behavioral change with regards to encouraging people in the business world to perceive tax as an obligation to the state and not just a yearly ritual that must be embarked upon by them. KEYWORDS: Federal Inland Revenue, Information Communication Technology, Taxation and Service Delivery

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

scholarly journals Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance

2021 ◽  
Vol 5 (1) ◽  
pp. 66-80
Author(s):  
Michael J. Salé ◽  
Oltiana Muharremi ◽  
Meleq Hoxhaj
Keyword(s):  
Informal Economy ◽  
Tax Evasion ◽  
Essential Element ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Analysis Data ◽  
Tax Rates ◽  
Factors Affecting ◽  
Logical Sequence ◽  
In The Beginning

Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania. This analysis data was taken from reports from national and international organizations. After this, we analyzed data obtained from a survey issued to 387 taxpayer individuals in Albania. Our objective was to identify, using empirical analysis, factors that influence an individual’s ethical perception of tax avoidance and evasion. The statistical analyses we carried out in the paper were factor analyses and ordinal logistic linear regression analyses using the JMP statistical software. Based on the empirical research, we concluded that government policies positively correlate with taxpayers’ behavior regarding tax compliance. Among other determinants influencing tax evasion, we have evaluated that higher tax rates are an essential element. The results of the research can be helpful for governments and other policymakers’ institutions.

scholarly journals The Effect of Public Share Ownership on Tax Evasion: Study on Companies Listed in Indonesia Stock Exchange Between 2008-2011

2019 ◽  
Vol 10 (6) ◽  
pp. 124
Author(s):  
Muhammad Ikbal Abdullah ◽  
Andi Chairil Furqan ◽  
Ni Made Suwitri Parwati ◽  
Asmanurhidayani Asmanurhidayani
Keyword(s):  
Tax Evasion ◽  
Management Practices ◽  
Tax Avoidance ◽  
Public Ownership ◽  
Corporate Tax ◽  
Public Companies ◽  
Share Ownership ◽  
The Government ◽  
The Impact ◽  
Public Share

Increasing the concentration of ownership and control of public companies in Indonesia is more likely to increase the likelihood of earnings management practices through tax avoidance. The high percentage of concentrated ownership has encouraged the government and capital market regulators to more broadly promote regulations related to tax incentives and public ownership in order to encourage more transparent practices. This study aims to analyze the policy of public ownership of tax avoidance conducted by Indonesian public companies, specifically after the regulation of Government Regulation No. 81 of 2007 concerning Reduction of Income Tax Rates for Domestic Corporate Taxpayers in the Form of Public Companies, and Minister of Financial Regulation No. 238 / PMK.03 / 2008 concerning Procedures for Implementing and Supervision of Granting Tariff Reductions for Domestic Corporate Taxpayers in the Form of Public Companies. More specifically, this study aims to analyze the impact of public share ownership on tax avoidance by Indonesian public companies. The samples of 320 observations that conducted (firm-years) during 2008-2011. The software that will be used in data analysis is STATA 12. The results showed that the increase in public ownership have a significant effect in improve the practice of corporate tax avoidance, which it is also evidenced by the significant differences in the corporate tax avoidance practices before than after the enactment of these regulations. The findings show that the greater the proportion of public share ownership would result the decreasing number of ETR or ETRC which can be indicated that the greater the practice of corporate tax avoidance. Furthermore, the ROA variable has a negative and significant effect on corporate tax avoidance practices, meaning that the greater the profitability ratio of a company can cause the reported and paid tax burden to decrease.

Countering Harmful Tax Practices

2020 ◽  
pp. 49-65
Author(s):  
Lukas Hakelberg
Keyword(s):  
Tax Evasion ◽  
Financial Stability ◽  
Tax Avoidance ◽  
Clinton Administration ◽  
The United States ◽  
Business Associations ◽  
Perceived Fairness ◽  
Tax Havens ◽  
The Us ◽  
The Impact

This chapter shows that the Clinton administration promoted an international campaign against underregulated financial centers. It did so because it was concerned about the impact of tax havens on the perceived fairness of the US tax system, international financial stability, and the US sanctions regime. The Organisation for Economic Co-operation and Development (OECD), however, made the strategic mistake to tackle tax evasion by individuals and tax avoidance by multinationals in a single project, creating opposition from business associations in the United States and elsewhere. Instead of credibly linking noncompliance with OECD recommendations to economic sanctions, the Clinton administration thus accepted the severe dilution of the harmful tax competition initiative's anti-avoidance elements even before the Bush administration took office in 2001. A nested comparison of two unilateral tax initiatives moreover reveals that the Clinton administration generally failed to pass regulations curbing tax avoidance but succeeded in passing regulations against tax evasion.

TAX PLANNING: PRACTICAL PROBLEMS OF IMPLEMENTATION

2017 ◽  
Author(s):  
Tetiana Shulha ◽  
◽  
Kateryna Khaletska ◽  
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Tax Planning ◽  
Planning System ◽  
Corporate Management ◽  
Tax Management ◽  
Basic Approaches ◽  
The One ◽  
Definition Of

The article has investigated scientific achievements of scientists, who studied the issue of "tax planning" in the system of tax management at an enterprise. The basic approaches to definition of essence of tax planning in the system of corporate management of an enterprise are established. The article has given its own definition of "tax planning". It has ascertained that one of the important elements of tax compliance at the enterprise is tax planning and has substantiated the necessity of its introduction. The article also has defined the main objectives of tax planning. The necessity of introduction of planning is connected to its ability to prevent delinquencies in the sphere of taxation, define losses the enterprise may incur in payment of taxes, determine optimal ways of enterprise activity and etc. The article has described the main levels of planning - strategic, current, operational, and identifies tasks at each of them. Types of tax planning and their peculiarities are established and investigated. The conclusion about the relevance and necessity of the use of tax planning system by the enterprise for its successful functioning is made. It has proved the expediency of creation of special structural subdivisions and engagement of separate specialists for realization of tax planning functions at the enterprises. The article has defined practical problems of implementation of tax planning in an enterprise to which the one can refer: absence of legislative regulation, confusion of notions of "tax planning" with notions of "tax evasion" and "tax avoidance", implementation of aggressive tax planning in an enterprise, inexperience of governing bodies of economic entities and/or their neglect of tax planning. Ways of solving these problems that have developed in practice include defining tax planning, its system, principles, methods and techniques at the level of law, and improving its organizational, informational and methodological support in the enterprise.

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