scholarly journals A Novel Example-Dependent Cost-Sensitive Stacking Classifier to Identify Tax Return Defaulters

2021 ◽  
pp. 343-353
Author(s):  
Sanat Bhargava ◽  
M. Ravi Kumar ◽  
Priya Mehta ◽  
Jithin Mathews ◽  
Sandeep Kumar ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Classification Algorithms ◽  
Financial Loss ◽  
Cost Sensitive Classification ◽  
Tax Returns ◽  
Periodic Report ◽  
Illegal Activities ◽  
The Government ◽  
Financial Losses ◽  
Do So

Tax evasion refers to an entity indulging in illegal activities to avoid paying their actual tax liability. A tax return statement is a periodic report comprising information about income, expenditure, etc. One of the most basic tax evasion methods is failing to file tax returns or delay filing tax return statements. The taxpayers who do not file their returns, or fail to do so within the stipulated period are called tax return defaulters. As a result, the Government has to bear the financial losses due to a taxpayer defaulting, which varies for each taxpayer. Therefore, while designing any statistical model to predict potential return defaulters, we have to consider the real financial loss associated with the misclassification of each individual. This paper proposes a framework for an example-dependent cost-sensitive stacking classifier that uses cost-insensitive classifiers as base generalizers to make predictions on the input space. These predictions are used to train an example-dependent cost-sensitive meta generalizer. Based on the meta-generalizer choice, we propose four variant models used to predict potential return defaulters for the upcoming tax-filing period. These models have been developed for the Commercial Taxes Department, Government of Telangana, India. Applying our proposed variant models to GST data, we observe a significant increase in savings compared to conventional classifiers. Additionally, we develop an empirical study showing that our approach is more adept at identifying potential tax return defaulters than existing example-dependent cost-sensitive classification algorithms.  

scholarly journals Financial loss of medical clinics resulted from the COVID-19 outbreak in Korea

2020 ◽  
Vol 63 (12) ◽  
pp. 798-805
Author(s):  
Jeong Hun Park ◽  
Jung Chan Lee ◽  
Kye Hyun Kim
Keyword(s):  
Health Insurance ◽  
Insurance Claims ◽  
Financial Loss ◽  
Medical Institutions ◽  
Compensation Plan ◽  
Health Insurance Claims ◽  
The Government ◽  
Temporary Closure ◽  
Financial Losses ◽  
Average Health

As the world is facing an infectious disease pandemic caused by coronavirus disease 2019 (COVID-19), medical institutions are experiencing significant financial losses. we attempted to estimate such financial losses through a survey of clinics that reported temporary closure due to COVID-19 to the Korean Medical Association. As a result, the data of 56 clinics were obtained. The average closure period was 6.7 days, and the overall number of related health insurance claims and loss of sales reached 13,408,000 Korean won (KRW) and 20,911,000 KRW, respectively, while daily losses reached 1,343,000 and 2,202,000 KRW, respectively. In addition, the monthly average health insurance claims and sales were compared to those of the same month of the previous year. In January, they slightly increased by 4.4% and 7.8%, respectively, whereas in February, they slightly decreased by 10.2% and 12.4%, respectively. In March, they significantly decreased by 46.8% and 49.8%, respectively, as COVID-19 was at its peak. Considering the financial losses of clinics that played a pivotal role in quarantine at the forefront of infectious diseases, the government should prepare a reasonable compensation plan for such losses.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

scholarly journals Populism, Twitter, and COVID-19: Narrative, Fantasies, and Desires

2021 ◽  
Vol 10 (8) ◽  
pp. 294
Author(s):  
Laura Cervi ◽  
Fernando García ◽  
Carles Marín Lladó
Keyword(s):  
Text Analysis ◽  
Political Discourse ◽  
Social Reality ◽  
Ability To Work ◽  
The Core ◽  
Global Pandemic ◽  
The People ◽  
Working People ◽  
The Government ◽  
Do So

During a global pandemic, the great impact of populist discourse on the construction of social reality is undeniable. This study analyzes the fantasmatic dimension of political discourse from Donald Trump’s and Jair Bolsonaro’s Twitter accounts between 1 March and 31 May. To do so, it applies a Clause-Based Semantic Text Analysis (CBSTA) methodology that categorizes speech in Subject-Verb-Object (SVO) triplets. The study findings show that in spite of the Coronavirus pandemic, the main beatific and horrific subjects remain the core populist signifiers: the people and the elite. While Bolsonaro’s narrative was predominantly beatific, centered on the government, Trump’s was mostly horrific, centered on the elite. Trump signified the pandemic as a subject and an enemy to be defeated, whereas Bolsonaro portrayed it as a circumstance. Finally, both leaders defined the people as working people, therefore their concerns about the pandemic were focused on the people’s ability to work.

Tax compliance and social desirability bias of taxpayers: experimental evidence from Indonesia

2021 ◽  
pp. 1-18
Author(s):  
Endra Iraman ◽  
Yoshikuni Ono ◽  
Makoto Kakinaka
Keyword(s):  
Experimental Evidence ◽  
Social Desirability ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Computer Assisted ◽  
Social Desirability Bias ◽  
Lower Income ◽  
Tax Returns ◽  
List Experiment ◽  
Experiment Technique

Abstract Identifying taxpayers who engage in noncompliant behaviour is crucial for tax authorities to determine appropriate taxation schemes. However, because taxpayers have an incentive to conceal their true income, it is difficult for tax authorities to uncover such behaviour (social desirability bias). Our study mitigates the bias in responses to sensitive questions by employing the list experiment technique, which allows us to identify the characteristics of taxpayers who engage in tax evasion. Using a dataset obtained from a tax office in Jakarta, Indonesia, we conducted a computer-assisted telephone interviewing survey in 2019. Our results revealed that 13% of the taxpayers, old, male, corporate employees, and members of a certain ethnic group had reported lower income than their true income on their tax returns. These findings suggest that our research design can be a useful tool for understanding tax evasion and for developing effective taxation schemes that promote tax compliance.

scholarly journals Monopoly behavior of China’s manufacturing enterprises

2019 ◽  
Vol 2 (1) ◽  
pp. 157-179
Author(s):  
Guidong Wang
Keyword(s):  
Design Methodology ◽  
Manufacturing Industry ◽  
Rent Seeking ◽  
Content Type ◽  
Manufacturing Enterprises ◽  
Slow Decline ◽  
State Capital ◽  
The Government ◽  
Do So ◽  
Initial Jump

Purpose With the increase of state capital, corporate total factor productivity (TFP) has a tendency to jump up at first and then slowly decrease. Generally, no significant “productivity paradox” can be observed in China’s manufacturing industry. With the increase of export density, corporate TFP also shows a trend of initial jump growth and subsequent slow decline. This paper aims to discuss these issues. Design/methodology/approach Using the 1996–2013 China Industrial Enterprise Database, this paper studies the monopolistic behavior of Chinese manufacturing enterprises through the measurement of TFP and corporate monopoly power. Findings Results show that China’s manufacturing monopoly enterprises are generally innovation-oriented rather than rent-seeking. However, there are certain differences between diversified types of monopoly enterprises: the ones with state capital are more inclined to innovate than those without, whereas the ones with export delivery value are more inclined to seek rent than those without. Originality/value Therefore, the government should implement differentiated policies for diversified types of monopoly enterprises, and do so in a targeted manner fully reflecting the containment of rent-seeking and the encouragement of innovation.

scholarly journals Tackling Illegal Activities Through Tax Law – Al Capone Case Study

2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Slovak Republic ◽  
Basic Structure ◽  
Tax Law ◽  
Legal Environment ◽  
Legal Institutions ◽  
The Usa ◽  
Illegal Activities

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

scholarly journals Governmental Taxation of Households Choosing between a National Currency and a Cryptocurrency

Games ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 34
Author(s):  
Guizhou Wang ◽  
Kjell Hausken
Keyword(s):  
Central Bank ◽  
Tax Evasion ◽  
National Currency ◽  
Tax Rate ◽  
Digital Currency ◽  
Output Elasticity ◽  
Penalty Factor ◽  
The Government ◽  
Parameter Values ◽  
High Output

: A game between a representative household and a government was analyzed. The household chose which fractions of two currencies to hold, e.g., a national currency such as a Central Bank Digital Currency (CBDC) and a global currency such as Bitcoin or Facebook’s Diem, and chose the tax evasion probability for each currency. The government chose, for each currency, the probability of detecting and prosecuting tax evasion, the tax rate, and the penalty factor imposed on the household when tax evasion was successfully detected and prosecuted. The household′s fraction of the national currency, the government’s monitoring probability of the national currency, and the penalty factor imposed on the global currency, increased in the household′s Cobb Douglas output elasticity for the national currency. The household′s probabilities of tax evasion on both currencies increased in the government’s Cobb Douglas output elasticity for the national currency. The government’s taxation on both currencies decreased in the output elasticity for the national currency. High output elasticity for the national currency eventually induced the government to tax that currency more than the global currency. The household′s probability of tax evasion on the global currency increased in the government’s output elasticity for that currency. The household was less (more) likely to tax evade on the national (global) currency if the government valued taxation and penalty on the national (global) currency. The results are illustrated numerically where each of the eight parameter values were varied relative to a benchmark.

Legislative Impact on Land Markets in Cities

2017 ◽  
Vol 8 (2) ◽  
pp. 201-213
Author(s):  
Abhay Pethe ◽  
Ramakrishna Nallathiga
Keyword(s):  
Urban Governance ◽  
Ground Level ◽  
Urban Land ◽  
Constitutional Amendment ◽  
Land Markets ◽  
Private Ownership ◽  
Indian Government ◽  
The Government ◽  
Indian Cities ◽  
Do So

Land has recently been looked upon as having substantial value in the Indian cities, especially in Mumbai. However, the allocation of land is a contested area with conflicting views and experiences. Governments intervene in land allocation through legislations for achieving equity but they do so without understanding the institutional structure and changing political, social and economic order. The Urban Land (Ceiling and Regulation) Act (ULCRA) is a piece of legislation through which Indian government made an attempt to redistribute urban land by limiting private ownership of it and confiscating the surplus. A critical review of its performance in India points to the difficulty of achieving such lofty goals in the complex real world, wherein different players actively use a variety of tactics to protect their interest, and also negotiate the outcome in the event of its repeal. The weak institutional capacity of the government and the changing governance framework render the outcomes detrimental. The experience of Mumbai city presented further points to the fact that the multiple actors thus have evolved their strategies to protect their interests through lobbying, corruption and legal wrangling. The experience of ULCRA, therefore, points to ground-level impediments to implementation of law and varied responses of the actors so as to preserve (or, even enhance) their particular interests. ULCRA also went against the decentralization of urban governance that began after the 74th Constitutional Amendment Act.

scholarly journals Effect of Message Approach and Image Size on Pictorial Health Warning Effectiveness on Cigarette Pack in Indonesia: A Mixed Factorial Experiment

2021 ◽  
Vol 18 (13) ◽  
pp. 6854
Author(s):  
Reny Yuliati ◽  
Billy Koernianti Sarwono ◽  
Abdillah Ahsan ◽  
I Gusti Lanang Agung Kharisma Wibhisono ◽  
Dian Kusuma
Keyword(s):  
Mixed Model ◽  
Factorial Experiment ◽  
Fear Appeal ◽  
Image Size ◽  
Health Warnings ◽  
Financial Loss ◽  
Health Warning ◽  
Online Study ◽  
Cigarette Pack ◽  
The Government

Background: Cigarette consumption remains high and increasing in Indonesia. The government implemented a pictorial health warnings requirement of 40% cover of the pack (front and back) using fear appeal messages. Objective: Our study aims to assess the effectiveness of cigarette pictorial health warnings by message and size. Methods: We conducted a mixed factorial experiment online study using three messaging approaches (fear vs. guilt vs. financial loss) and two picture sizes (40% vs. 75%) among 209 smoking participants. Sociodemographic variables included gender, education, income, employment status, and marital status. Data analysis used a mixed model ANOVA to see the main effect and interaction effect on dependent variables. For subgroup analysis, we used t-test and one-way ANOVA. All analyzes were in SPSS 22. Results: We found significant differences in the three message types, in which fear and guilt have higher effectiveness than financial loss. By subgroup, the guilt message was more compelling among female smokers and married smokers. The financial loss message was effective among lower-income smokers. We found no difference in pictorial health warning effectiveness by image size, potentially because participants could zoom in/out the cigarette pack image on the screen. Conclusions: Our finding supports more diverse message types in pictorial health warnings in Indonesia and other countries.

Sign in / Sign up

Export Citation Format

Share Document