scholarly journals Organization Tax Administration in the Function Reduction Tax Evasion

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Saudin Terzić ◽  
Wolfgang Berger
Keyword(s):  
Economic System ◽  
Tax Evasion ◽  
Important Determinant ◽  
Best Interests ◽  
Modern World ◽  
Tax Administration ◽  
Absolute Priority ◽  
Single Tax

Lately, due to importance and actuality of both practice and theory organization tax administration in the function reduction tax evasion. Modern tax administrations are primarily revenue-raising agencies, exist and work on the principles of mutual compliance, keeping up with the latest taxation trends to maximize value for the overall economy. Tax evasion is a serious problem in the modern world that is present in various forms and proportions everywhere, even in economically strong and organized countries. Tax administration is an important determinant within every economic system and it cannot be operational if it is isolated from other institutions. No tax administration is immune to tax evasion, just different methods of tax evasion. A professional, accountable, accessible, effective, serviceable and efficient tax administration serving the best interests of taxpayers and impact-oriented organizations should be an absolute priority in the work of a single tax authority. The aim of this paper is to analyze the satisfaction of the respondents' attitudes with the phenomena related to tax evasion.

ENSURING EFFECTIVE ACTIVITY OF TAX ADMINISTRATION -AN IMPORTANT FACTOR FOR INCREASING TAX ACCOUNTABILITY

2020 ◽  
Vol 8 (3) ◽  
pp. 40-48
Author(s):  
Uguloy Berdiyeva ◽  
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Administration ◽  
Tax Collection ◽  
State Budget ◽  
Effective Activity

The article discusses the issues of increasing the level of tax collection on the basis of improving tax administration, ensuring the full payment of taxes and fees to the state budget, reducing the likelihood of tax evasion.

scholarly journals The Effect of Corruption and Governance on Tax Revenues

2010 ◽  
Vol 49 (4II) ◽  
pp. 405-417 ◽  
Author(s):  
Tahseen Ajaz ◽  
Eatzaz Ahmad
Keyword(s):  
Developing Countries ◽  
Tax Evasion ◽  
Policy Framework ◽  
Tax Revenue ◽  
Tax Administration ◽  
Public Officials ◽  
Revenue Generation ◽  
Quality Of Governance

Developing countries are typically unable to generate sufficient amount of revenue from taxation because these countries face a number of institutional problems in the process of revenue generation. One of the main problems is corruption in tax administration. The two important components of revenue generation are tax administration and tax system reforms [Brondolo, et al. (2008)]. The main objective of these is to increase the efficiency of tax administrations, specifically by reducing corruption and tax evasion. The second main problem of low revenue generation is political instabilities in developing countries. One of the important characteristics of political instability is unstable and governments and, hence, incoherent policy framework, which hinder in the process of long-term reforms in the system. The quality of governance as a whole is also relevant in this context. It is widely agreed that the presence of tax evasion and corruption of public officials is a social phenomenon that can significantly reduce tax revenue and seriously hurt economic growth and development.

TAX GAP AS A CONSEQUENCE OF UNPAID TAX LI-ABILITIES

2021 ◽  
pp. 375-385
Author(s):  
RADAN KOSTIĆ ◽  
MILAN MIHAJLOVIĆ
Keyword(s):  
Resource Allocation ◽  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax Administration ◽  
Special Importance ◽  
Eu Countries ◽  
Tax Gap ◽  
Efficient Resource ◽  
The Subject

Tax evasion and grey economy are present in all countries. It’s es-timated that grey economy in developed EU countries is at around 10-15% of GDP, while it amounts to over 30% of GDP in Serbia. Therefore the subject of this paper is determining basic goals of Serbia’s tax policy, i.e. combating grey economy that complicates efficient resource allocation and slows down economic development, because economic subjects that are prone to tax evasion represent disloyal competi-tion to economic subjects that do business legally. In order to fight tax evasion, or-ganization and work of tax administration are of special importance.

THE SHADOW ECONOMY FACTORS AND CAUSES ANALYSIS BY EXPERT EVALUATION METHOD: CASE OF LITHUANIA

2010 ◽  
Vol 8 (1) ◽  
pp. 122-138
Author(s):  
Jolita Krumplytė
Keyword(s):  
Tax Evasion ◽  
Social Insurance ◽  
Evaluation Method ◽  
Shadow Economy ◽  
Wage Gap ◽  
Tax Administration ◽  
Economic Activities ◽  
Poverty Level ◽  
Study Results ◽  
Governmental Institutions

In the scientific literature the shadow economy is defined as a complex multifaceted set of phenomena, whose existence is determined by various factors and causes. The article examines the shadow economy through tax administration perspective. The author’s chosen object of the research encompasses economic activities, results of which such as tax evasion or concealment are not included in the official records. The shadow economy factors and reasons are economic, legal-administrative and social- psychological. Most of the time scientific research analyses the following shadow economy factors and causes: ▪ burden and rise of direct and indirect taxes and compulsory social insurance contribution; ▪ too stringent (or insufficient) legal and administrative regulation; ▪ weak government and a high level of corruption in the governmental sector; ▪ the income inequality (a high poverty level); ▪ the legislative gaps; ▪ the tax administration system deficiencies; ▪ irrational country’s economic policy; ▪ tax morale; ▪ insufficient government attention to social policy or irrational its development. The article presents the empirical study results about Lithuanian shadow economy factors and causes. The survey was carried out by experts – Lithuanian State Tax Inspection staff which has experience in inspecting taxpayers and conducting tax investigations. 702 experts took part in the research. According to experts’ estimations, companies and individuals enter into shadow economic activity mainly because they do not have any other way out (otherwise they won’t be able to stand up to competition, individuals won’t be able to make a living, etc.) as well as because other economy players pull them in. Experts also estimate that the most important Lithuanian shadow economy causes are the following: too big tax burden (in the case of illegal work – significant gross and net wage gap), gaps in legislation, frequent law changes, distrust of country’s government, dissatisfaction with the quality of work of governmental institutions. The main causes of the sprawl of the shadow economy – the inability to compete without being involved in the shadow economy, the lack of unified declaration of income and insufficient control of state institutions.

scholarly journals THE MODEL OF TAX EVASION, ITS COHERENCE TO THE PRACTICAL TAX ADMINISTRATION

Ekonomika ◽  
2010 ◽  
Vol 89 (4) ◽  
pp. 49-65 ◽  
Author(s):  
Aurelija Anciūtė ◽  
Rūta Kropienė
Keyword(s):  
Theoretical Model ◽  
Tax Evasion ◽  
Probability Function ◽  
Comparative Statics ◽  
Personal Income ◽  
Tax Administration ◽  
Taxable Income ◽  
Proposed Model ◽  
Tax Audit

In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of tax and penalty, probability of the tax audit. By the method of comparative statics it is possible, at least partially, to evaluate the influence of changes of the model’s parameters on a person’s decision to evade tax.As some of the assumptions of the Allingam–Sandmo model differ from taxation rules in practice or the model’s conclusions do not match the actual taxpayers’ behaviour, in this paper some criticism and improvements of the proposed model are reviewed. A comparison of the model’s assumptions and actual aspects of the tax administration in Lithuania is also provided.This article contains also a model of tax evasion with regard for the peculiarities of tax administration in Lithuania and the possible corrections of tax audit probability function.

scholarly journals DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT

2019 ◽  
Vol 7 (1) ◽  
pp. 95-102
Author(s):  
Indriyani Astuti Nurachman ◽  
Catur Martian Fajar ◽  
Adi Suparwo
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Quantitative Approach ◽  
Primary Data ◽  
Tax Administration ◽  
Verification Method ◽  
Quality Perceptions ◽  
Data Source ◽  
Tax Fraud

Tax fraud is a problem that often occurs in all parts of tax administration, one of which is tax evasion. As a result, the perception of taxpayers is reluctant to pay taxes. This is seen from the low awareness of taxpayers in the Bandung KPP Intermediate. The purpose of this study was to determine the effect of discrimination, awareness of taxpayers and the quality of tax services on the perception of tax evasion. This research uses descriptive verification method with a quantitative approach. The data source used is primary data as a result of distributing questionnaires to taxpayers as many as 100 respondents. Based on the results of the study showed that partially discrimination and awareness of taxpayers have no significant effect on the perception of tax evasion. But the quality of tax services has a significant effect on the perception of tax evasion. Simultaneously discrimination, awareness of taxpayers and the quality of tax services have a significant effect on the perception of tax evasion. The quality of tax services has the most influence on the perception of tax evasion with indicators of accuracy of information. From the results of the research, it is expected that tax officials are always swift and willing to provide clear and understandable information by taxpayers, so that taxpayers feel satisfied with the services provided because it can reduce tax evasion at the Intermediate Tax Office in Bandung. Keywords: Discrimination, taxpayer awareness, tax service quality, perceptions of tax evasion

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 Factors of Failure of the Iraqi Banking System in the Implementation of the Decisions of the Basel Committee

2018 ◽  
Vol 4 (1) ◽  
pp. 161-166
Author(s):  
Jasim Mohammed Mushib Janabi ◽  
Zainab Husham Qasim Al-Rikabi
Keyword(s):  
Economic System ◽  
Financial Institutions ◽  
National Economy ◽  
Banking System ◽  
Point Of View ◽  
The Other ◽  
Modern World ◽  
Basel Committee

Abstract The role of the banking system is very important and sensitive in any inquisitive system in our modern world, because it is the other side of this economy in exchange for real activities and the great crossroads of the efficiency of the economic system and the legitimacy of its organizations according to the basic objectives of each national economy in any society. Based on this importance above, the importance of applying the banking system to the rules and decisions of the Basel Committee in all its copies, which can ensure that the banking system could avoid the risks that can lead to the entry into crises and serious intransigence. This paper seeks to provide a broad presentation of the possibilities of application of the Iraqi banking system to the decisions of the Basel Committee and seeks to provide a presentation of obstacles and factors that led to the failure of the Iraqi banking system to implement the decisions of the Basel Committee in all copies and both internal and external. This paper also seeks to look at the possibility of adapting the banking system in order to comply with the requirements of the implementation of Basel decisions from an economic and financial point of view represented by the views of economists and financial institutions inside and outside this body.

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