Governmentality of Value Added Tax compliance using Electronic Fiscal Devices in Malawi

2021 ◽  
Vol 12 (4) ◽  
pp. 0-0
Keyword(s):  
Developing Countries ◽  
Tax Compliance ◽  
Value Added ◽  
Government Agencies ◽  
Business Associations ◽  
Value Added Tax ◽  
National Budget ◽  
Ways Of Thinking ◽  
Complex Relationships ◽  
Power And Authority

This paper critically analysed the implementation of Electronic Fiscal Devices (EFD) in supporting value added tax (VAT) compliance. The study draws on the concept of governmentality to highlight ways of exercising power and authority among VAT stakeholders using the case of Malawi. The findings showed that tax regime discourse was important in shaping the ways of thinking and acting of stakeholders in the implementation of EFD. Complex relationships emerged as a result of implementing EFD between the revenue authority and VAT registered operators, foreign-owned businesses, business associations, government agencies and donors. While the revenue authority managed to achieve VAT compliance using EFD, there was resistance from VAT registered operators and business organisations which affected the growth of the tax regime and financing of the national budget. The study contributes to the understanding of EFD use and VAT compliance in the context of developing countries.

The value-added tax refund problems in developing countries – case of Zimbabwe

2021 ◽  
Vol 2021 (1) ◽  
pp. 133-148
Author(s):  
Passionate Siwela
Keyword(s):  
Developing Countries ◽  
Processing System ◽  
Value Added ◽  
Tax Administration ◽  
Value Added Tax ◽  
Domestic Legislation ◽  
Tax Laws ◽  
Tax Design

Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.

SMEs' tax compliance costs and IT adoption: the case of a value-added tax

2016 ◽  
Vol 23 ◽  
pp. 1-13 ◽  
Author(s):  
Anna Azmi ◽  
Noor Sharoja Sapiei ◽  
Mohd Zulkhairi Mustapha ◽  
Mazni Abdullah
Keyword(s):  
Tax Compliance ◽  
Value Added ◽  
It Adoption ◽  
Value Added Tax ◽  
Compliance Costs ◽  
A Value

scholarly journals PENGARUH PENERAPAN SISTEM MODERNISASI ADMINISTRASI PAJAK, KUALITAS PELAYANAN DAN PENGETAHUAN PPN TERHADAP KEPATUHAN WAJIB PAJAK DI DKI JAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 255
Author(s):  
Dessy Natalia Kumala Jaya
Keyword(s):  
Developing Countries ◽  
Data Collection ◽  
Service Quality ◽  
Value Added ◽  
Primary Data ◽  
Tax Administration ◽  
Value Added Tax ◽  
Insignificant Effect ◽  
Data Collection Technique

Rendahnya kesadaran wajib pajak membayar dan melaporkan pajak telah menjadi masalah yang cukup penting bagi negara maju maupun berkembang dalam aspek pajak, Fakta menunjukkan bahwa tingkat kepatuhan wajib pajak di Indonesia masih sangat rendah dibanding dengan negara lain di Asia. Rendahnya kepatuhan wajib pajak dapat dilihat dan dikaji dari sisi kesadarannya melapor dan membayar pajak secara benar. Tujuan penelitian ini untuk menguji dan mengkaji pengaruh penerapan sistem modernisasi administrasi pajak, kualitas pelayanan, dan pengetahuan pajak pertambahan nilai terhadap kepatuhan wajib pajak di DKI Jakarta. Penelitian ini menggunakan metode penelitian kausal, dan data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data yang dilakukan pada penelitian ini adalah dengan cara mengumpulkan data primer dengan metode survei melalui penyebaran kuesioner kepada setiap individu – individu yang berkerja di perusahaan yang merupakan Pengusaha Kena Pajak (PKP) yang berdomisili di provinsi DKI Jakarta. Hasil pengumpulan data primer tersebut diolah dengan menggunakan SmartPLS versi 3.2. Hasil dari penelitian ini menunjukkan bahwa sistem modernisasi administrasi pajak dan pengetahuan pajak pertambahan nilai berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan hubungan antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak adalah berpengaruh tidak signifikan. The low awareness of taxpayers paying and reporting taxes has become an important issue for both developed and developing countries in the tax aspects. Facts show that taxpayer compliance rates in Indonesia are still very low compared to other countries in Asia. The low compliance of the taxpayer can be seen and reviewed from the side of his consciousness to report and pay taxes correctly.The purpose of this study was to examine and assess the effect of application of modernization system of tax administration, service quality, knowledge of value added tax on taxpayer compliance. The method used in this research is causative research. The data used in this study is the primary data. Data collection technique is done by collecting primary data in the form of questionnaires to individuals who work in taxable companies (PKP), domiciled in Jakarta. The primary data collection results were processed using SmartPLS version 3.2. The results of this study indicate that modernization system of tax administration and knowledge of value added tax have an influence on taxpayer compliance. While service quality have an insignificant effect on taxpayer compliance.

scholarly journals Factors influencing the value added tax compliance in small and medium enterprises in Jordan

2021 ◽  
pp. 1317-1330 ◽  
Author(s):  
Amer Saadi Kallel Shakkour ◽  
Ahmad Ali Almohtaseb ◽  
Reem Khaled Matahen ◽  
Naser Amer Saadi Sahkkour
Keyword(s):  
Decision Theory ◽  
Tax Compliance ◽  
Value Added ◽  
Personal Characteristics ◽  
Behavioral Decision Theory ◽  
Value Added Tax ◽  
Compliance Cost ◽  
Ability To Pay ◽  
Audit System ◽  
The Government

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

scholarly journals Vocational Business Students’ Conceptions and Misconceptions of Taxes as an Input for Instruction and Curriculum Development

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Nora Cechovsky
Keyword(s):  
Curriculum Development ◽  
Business Students ◽  
Tax Compliance ◽  
Value Added ◽  
Basic Knowledge ◽  
Factual Knowledge ◽  
Value Added Tax ◽  
Business Colleges ◽  
The Difference ◽  
Instruction And Curriculum

Context: Tax evasion and tax compliance are important topics on a European level. Next to regulations and fines, the understanding of tax-related issues impacts a tax compliance decision. Vocational business students already pay taxes and are potential future entrepreneurs who will increasingly have to deal with tax-related issues in the future. Tax-related content is, therefore, integrated in the curriculum of business colleges in Austria. Information on business students’ conceptions and misconceptions concerning taxes can serve as valuable input for instruction and curriculum development. Approach: In order to explore the conceptions and misconceptions of taxes among potential future entrepreneurs, students aged between 17 and 18 from business colleges in Austria were interviewed. Therefore, the technique of problem-centred interviews was chosen. The material was then analysed by using Mayring’s content analytic method of structuring. Findings: The students’ conceptions and misconceptions of taxes, the difference to scientific knowledge as well as possible reasons for the misconceptions are analysed and discussed. The results show that misconceptions concerning basic principles of taxes exist, that students only have vague conceptions and little experience when it comes to income tax. They do not perceive themselves as taxpayers even though many of them have work experience and they regularly act as consumers and pay value added tax. Even though the students are more familiar with value added tax rates, misconceptions concerning the reasons behind the differences in rates exist. Finally, most of the students only fragmentally remember the last fundamental tax reform in Austria.Conclusion: The findings as well as an analysis of the curriculum suggest that the students are missing basic knowledge on taxes as for example the on the difference between fees and taxes. On a curricular level, knowledge important for the individual taxpayer should build the ground for further business-related content. Finally, background knowledge on why different forms of taxes exist and on tax reforms should foster a deeper understanding and complement the factual knowledge most students already possess.

scholarly journals ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTA KOREKSI FISKAL

2019 ◽  
Vol 11 (2) ◽  
pp. 121
Author(s):  
Agus Widodo
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Value Added ◽  
Corporate Income Tax ◽  
Value Added Tax ◽  
Tax Laws ◽  
Tax Reporting

<p class="Style1"><em>This research aims to analyze the financial tax compliance PT XYZ in </em><em>calculating, amount of pavment, and </em><em>amount of reporting tax obligations (Value Added </em><em>Tax (VAT), Article 21 Income Tax, Articic 23 Income Tax, Article 4 (2) Income Tax, </em><em>Article 25 Income Tax, Corporate Income Tax) and the non financial tax compliance </em><em>PT XYZ related to the date of tax payment and tax reporting (Value Added Tax (VAT), </em><em>Article 21 Income Tax, Article 23 Income Tax, Article 4 (2) Income Tax, Article 25 </em><em>Income Tax, Corporate Income Tax) before due of tax payment and tax reporting also </em><em>fiscal correction has been done in 2014 in accordance with applicable tax laws in </em><em>2014.</em></p>

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