Tax Compliance and Corporate Income Tax – The Case of Slovenia

2014 ◽  
Vol 12 (4) ◽  
pp. 793-811 ◽  
Author(s):  
Tomaz Lesnik ◽  
Davorin Kracun ◽  
Timotej Jagric
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Positive Impact ◽  
Tax Compliance ◽  
Corporate Income Tax ◽  
Explanatory Variables ◽  
Negligible Influence

In this paper, we examine corporate income tax compliance dependence in the case of Slovenia by applying regression analysis. We have found that both penalty activities and audits are statistically significant. Moreover, in terms of the most important variables, both of the tax administration’s activities had varying effects. While penalties showed a positive impact and fell behind the macroeconomic explanatory variables, we could also observe that the effects of audit measures had a negligible influence on the dependant variable. Such a result is not in accordance with the results of other studies that investigated the influence of audits on the level of tax compliance.

scholarly journals INCOME TAX GROUPING AS TAX MANAGEMENT TOOL: LESSONS FROM EU WITH FOCUS ON POLAND

2020 ◽  
Vol 21 (2) ◽  
pp. 675-685
Author(s):  
Andrzej Karpowicz
Keyword(s):  
Income Tax ◽  
Transfer Pricing ◽  
Tax Compliance ◽  
Corporate Income Tax ◽  
Management Tool ◽  
Tax Rate ◽  
Eu Member States ◽  
Tax Allowance ◽  
Tax Management ◽  
Tax Benefits

The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on observation of values and time trends build on data published by Polish Ministry of Finance, Statistical Yearbooks, PwC reports and Eurostat. Although tax grouping for corporate income tax purposes is offered by half of EU Member States, Poland is the only CEE country that offers this tax allowance. However, Polish corporations rarely use it in practice. Reasons include elevated entry requirements, lack of VAT grouping, low corporate income tax rate, lack of additional withholding tax benefits, no possibility of tax losses utilization, profitability requirements or retroactive duties in case of losing a status of a tax group. Those obstacles seem to outweigh the benefits of higher net return on capital, decreased transfer pricing requirements, higher liquidity and limited tax compliance burden. Those limited gains are prized primarily by biggest Polish entities, which indeed use tax grouping. The novelty and value of this paper lies in analysis of important topic from practical perspective, which was not thoroughly verified before both in Poland but also in other jurisdictions. It may also serve as a hint for managers considering entrance in a tax group and policymakers, while amending tax law regulations.

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>

scholarly journals Determinants of personal tax compliance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1675-1680
Author(s):  
Subadriyah Subadriyah ◽  
Puji Harto
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Employment Status ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
State Revenue ◽  
Convenience Sampling

The largest state revenue comes from taxes. Even though the number of taxpayers is increasing from year to year, the tax revenue in Indonesia is still relatively low, since taxpayer compliance is still low. This study aims to determine the factors that influence individual taxpayer compliance in paying taxes at Jepara, Indonesia. The study uses a quantitative approach with a population of individual taxpayers who are registered at the tax office of Jepara, Indonesia. The number of samples is obtained by 100 respondents using the Slovin formula. The sampling technique was a convenience sampling technique. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). Based on the test, it is found that the quality of tax authorities service, understanding and knowledge of taxation, tax sanctions, tax socialization, taxpayer awareness and perceptions of tax effectiveness have an influence on taxpayer compliance. In addition, the employment status of Civil Servants is more compliant in paying taxes since their income tax has been routinely deducted by the employer on the paid income.

scholarly journals The Autonomous Taxation of Corporate Expenses in Portugal

2019 ◽  
Vol 0 (0) ◽  
Author(s):  
Ana Dinis ◽  
António Martins ◽  
Cidália Lopes
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Corporate Income Tax ◽  
Corporate Tax ◽  
Fiscal Management ◽  
Tax Management ◽  
Tax Returns ◽  
Fiscal Revenue ◽  
Key Dimensions ◽  
Chartered Accountants

Abstract Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.

Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica

2019 ◽  
Vol 48 (2) ◽  
pp. 250-277
Author(s):  
Oronde Small ◽  
Leanora Brown
Keyword(s):  
Service Delivery ◽  
Service Provision ◽  
Income Tax ◽  
Regression Discontinuity ◽  
Tax Compliance ◽  
Corporate Income Tax ◽  
Regression Discontinuity Design ◽  
Consumption Tax ◽  
Decision To File

This research examines the effect of the provision of taxpayer services on filing and payment compliance for the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in Jamaica. We focus on taxpayer’s decision to file and pay taxes conditional on reporting positive tax liabilities. The empirical strategy adopts a regression discontinuity design that exploits an exogenous jump in the intensity of taxpayer service delivery that occurs at an arbitrary gross receipts threshold. The results indicate null effects for the CIT where enforcement is relatively weak but positive filing and payment compliance effects for the GCT where enforcement is stronger. This is suggestive of a complementarity between the enforcement strength of the tax regime and service delivery.

scholarly journals MALAYSIAN CODE OF CORPORATE GOVERNANCE AND TAX COMPLIANCE: EVIDENCE FROM MALAYSIA

2017 ◽  
Vol 16 (2) ◽  
pp. 157
Author(s):  
Mohd Taufik Mohd Suffian ◽  
Siti Marlia Shamsudin ◽  
Zuraidah Mohd Sanusi ◽  
Ancella Anitawati Hermawan
Keyword(s):  
Corporate Governance ◽  
Income Tax ◽  
Tax Compliance ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
The Past ◽  
Multiple Directorships ◽  
Good Corporate Governance ◽  
The Government ◽  
Code Of Corporate Governance

In many countries, most of the government relies heavily on tax revenue to finance the government expenditures. In Malaysia, 78.8% of the source of revenue is from tax revenue and mainly contributed by the corporate income tax. The past literature has documented that good corporate governance could increase the firm's performances as well as tax compliance. Malaysia has published its own code of corporate governance in March 2000 and was revised in 2007, 2011 and 2012. Recently, in April 2016, the Security Commission released the recommended MCCG 2016. Thus, judging from the importance of maintaining tax collection, this paper aims to examine the importance of corporate governance in ensuring tax compliance among public listed companies in Malaysia. This study finds that corporate governance does influence tax compliance and multiple directorships is the most significant in influencing tax compliance.

scholarly journals Corporate income tax burden for SMEs: The case of Bosnia and Herzegovina

2021 ◽  
Vol 13 (2) ◽  
pp. 151-165
Author(s):  
Vernesa Lavić ◽  
Azra Hadžiahmetović
Keyword(s):  
Bosnia And Herzegovina ◽  
Income Tax ◽  
Public Discourse ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
System Structure ◽  
Corporate Income Tax ◽  
Tax Burden ◽  
Compliance Costs ◽  
Post Conflict

Small and medium enterprises (SMEs) play a significant role in the economic development of both advanced and developing countries. Some earlier research showed that taxation and compliance costs have a significant effect on economic growth, development and performance of the business sector. For this reason, our research focuses on tax compliance costs imposed on the SMEs in Bosnia and Herzegovina (B&H), which is a transition and post-conflict country with a complex tax system structure. This complexity is particularly highlighted in the direct taxation system, hence the focus of this research is on corporate income tax (CIT) compliance costs. Our methodology is based on simulation of tax compliance costs between different entities in B&H - Federation of B&H (FB&H) and the Republika Srpska (RS), as well as measuring the effective tax burden for SMEs in B&H and the region. Our simulation of the CIT return of a company "X "in line with the entity law suggests that the effective tax burden is higher in RS than in FB&H entity. This is further confirmed with the effective tax rate formula applied in the second part of the research using data from the AMADEUS database. This result has an important policy implication for the fiscal authorities in B&H, as very often public discourse goes in the opposite direction to our finding.

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 175-184
Author(s):  
RIAN SUMARTA ◽  
AULIA ULMAH INTAN
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Income Tax ◽  
Stock Exchange ◽  
Operating Cost ◽  
Operating Costs ◽  
Corporate Income Tax ◽  
Independent Variables

The purpose of this research is to obtain the factors that affect the corporate income tax. The independent variables of this research are capital structure (DER), profitability (ROA), operating cost, net sales, commercial expense, and luquidity ratio. The dependent variable in this research is corporate income tax. In this following research, the researchers used manufacture companies listed in Indonesia Stock Exchange from 2016-2018 which had 492 data from 164 companies. Based on criteria there are 177 data from 59 companies. The data was analyzed by using multiple regression analysis with IBM SPSS 19 version. The results of this research indicated that profitability (ROA), operating cost, and net sales have influence significant toward corporate income tax Minimizing operating costs in the company can affect the profitability ratio and can increase company profits. Company profit comes from sales made by the company, profit is one of the tax objects, so that the amount of company profit can determine the amount of corporate income tax owed. However capital structure (DER), comercial expense, and liquidity ratio have no influence toward corporate income tax.

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