scholarly journals A Study on Challenges of Tax Revenue Assessment and Collection in Ethiopia with Reference to Custom and Revenue Authority

2019 ◽  
Vol 8 (3) ◽  
pp. 1-6
Author(s):  
Baharu Sisay Negatu
Keyword(s):  
Quantitative Aspect ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Base ◽  
Explanatory Variables ◽  
Adequate Knowledge ◽  
Socio Economic Variables ◽  
The Government ◽  
Tax Payers ◽  
The Relationship

Tax is a compulsory payment for the government without the expectation of direct benefit or return from tax payers. The world country’s tax revenue is characterizing by high tax rates and narrow tax base, complex and outdated tax law, unrevised and weak tax administration this leads to challenges on the assessment and collection of tax. Tax system complexity has been an issue of concern for stakeholders in developing and advanced countries (Misrak Tesfaye 2014). This paper focuses on to identify on challenges of tax revenue assessment and collection in Ethiopia with reference to custom and revenue authority. The study was employed by using both descriptive and explanatory research design with quantitative and qualitative methods. The quantitative aspect of the data focused on description of socio- economic variables, tax and business related variables and analysis of relationship among the dependent and explanatory variables of the authority. Explanatory research study is most appropriate because it is more efficient, economical and flexible enough to minimize bias and maximize reliability of the collected data. From this study it is found that the factors regarding the tax collector’s the major one, that faced is lack of experience, lack of motivation, unfairness, partiality, and corruption are some of them(Identified through questionnaire). Regarding tax payers were lack of motivation, lack of adequate knowledge, confidence, willingness, are the major ones. Also the model shows the relationship among the dependent and independent variables are significant.

ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 170-191
Author(s):  
NFN Nurhidayati
Keyword(s):  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Public Expenditures ◽  
Tax Rates ◽  
Tax Base ◽  
Luxury Goods ◽  
State Revenue ◽  
The Government ◽  
Is Value

Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector. 

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

Economic freedom and growth across German districts

2017 ◽  
Vol 14 (4) ◽  
pp. 739-765 ◽  
Author(s):  
ROK SPRUK ◽  
ALEKSANDAR KEŠELJEVIĆ
Keyword(s):  
Public Sector ◽  
Beneficial Effect ◽  
Growth Rates ◽  
Economic Freedom ◽  
Sample Selection ◽  
Tax Rates ◽  
Income Levels ◽  
East German ◽  
The Government ◽  
The Relationship

AbstractIn this paper, we revisit the relationship between economic freedom and growth across 407 German districts (Kreise). We build six indicators of economic freedom and cluster them into categories reflecting tax rates and size of the government and public sector. Exploiting the variation in the constructed indices of economic freedom, the evidence suggests less indebted districts with a lower share of taxes and a relatively smaller public sector achieve consistently higher growth rates and income levels. The beneficial effect of economic freedom on growth is robust to the variety of specification checks and does not appear to be driven by sample selection. The evidence does not indicate a lower level of economic freedom in former East German districts or greater economic freedom in West German districts but unveils a persistent north–south divide in the post-unification period. In the counterfactual scenario, a transition to the 90th percentile of economic freedom is associated with large income and growth gains. Such a transition would yield higher income levels and growth rates with a notable decrease in regional economic inequality within Germany.

Trends in Collection of Value Added Tax in West Bengal: A Commentary

2016 ◽  
Vol 5 (2) ◽  
pp. 238-248
Author(s):  
H. K. Dwivedi ◽  
Sudip Kumar Sinha
Keyword(s):  
State Government ◽  
West Bengal ◽  
Value Added ◽  
Jel Classification ◽  
Sales Tax ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Base ◽  
Explanatory Variables ◽  
National Economic

As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

THE COMPARISON OF CORPORATE INCOME TAX IN LATVIA AND LITHUANIA

2017 ◽  
pp. 20
Author(s):  
Jūlija Ščeglova ◽  
Iveta Mietule
Keyword(s):  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
State Budget ◽  
Tax Base ◽  
Tax Rate ◽  
Common Features ◽  
Advance Payment ◽  
Tax Payers

Corporate income tax is one of the important taxes that provide revenues to the state budget. Article contains a comparison between Latvian and Lithuanian existing legislation relating to corporate income tax, studied differences between the tax rates, tax base, tax period and taxpayers. Were described differences that are related to the advance payment calculation, as well as created an example that shows how advance payments are calculated in Latvian and Lithuanian companies. As a result, it was found that there are several common features in the Latvian and Lithuanian legislation, with regard to corporate income tax, for example, the tax payers, taxation period, tax rate, the taxable amount. But there are several differences, such as the nuances of rates for non-residents, depending on the type of revenue, advance payment deadlines and other particularities of the calculation of the advance payments. Also differ corporate income tax payment deadlines. It was concluded that making advance payments in Lithuanian enterprises is more profitable, because it was calculated that at the same conditions, the amount of advances in Lithuania is lower than in Latvia.

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

scholarly journals Value Added Tax in Nepal: An Empirical Assessment

2010 ◽  
Vol 27 (1-2) ◽  
pp. 131-142
Author(s):  
R. K. Shah
Keyword(s):  
Tax Reform ◽  
Developing Economies ◽  
Value Added ◽  
Tax Base ◽  
Tax System ◽  
Reform Agenda ◽  
Sales Taxes ◽  
The People ◽  
The Government ◽  
Tax Payers

In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax system. In this process, the government had to face new problems that came along with the adoption of VAT. Thus, the purpose of this study is to analyze the structure and responsiveness of VAT in Nepal empirically and compare it with that of old system of sales taxes. The old system of sales taxes refers to the combined sales, entertainment, contracts, hotels, and air flight taxes received by the government before 1997/98.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

scholarly journals The Challenges and Imperative of Tax System Reform in Nigeria

2016 ◽  
Vol 8 (3) ◽  
pp. 151
Author(s):  
Nwosu M. Eze ◽  
Tondo E. Iorwuese ◽  
Wali B. Abba
Keyword(s):  
Business Environment ◽  
Tax Revenue ◽  
System Reform ◽  
Tax System ◽  
World Government ◽  
Major Player ◽  
The World ◽  
The Government ◽  
Petroleum Sector ◽  
Tax Payers

Tax ranks next to the petroleum sector in terms of volume of public revenue generation in Nigeria as it is a major player in every society of the world. Government imposes taxes on the citizens in order to finance its activities and creates a conducive business environment for its citizens. In the process, responsibilities are assigned to three key elements namely, tax payers, tax authorities and the government. While tax authorities ensure effective collection of tax revenue to the government, tax payers are merely fulfilling their civic responsibilities and obligations. However, the tax system in Nigeria is confronted by myriad problems; multiplicity of taxation, especially among the three tiers of the government, low quality personnel, among others. This raises the need for reforms in the management of the tax system in Nigeria.

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