Factors Influencing Tax Evasion of Businesses: The Case of Albania

The aim of this paper is to analyse factors affecting tax evasion of businesses in Albania. Business tax evasion is a phenomenon that has to do with people trying not to pay the level of taxes they owe, as such it is understood to be as old a phenomenon as taxation. Factors affecting tax evasion vary from country to country, although they can be grouped into economic, psychological and social factors. Nowadays tax evasion has become an increasingly worrying phenomenon so it is important to analyse the factors that make people have an unethical attitude towards taxes, in order to identify the policies needed to mitigate this phenomenon. In our paper we initially made a description of this phenomenon and the main influencing factors. Following the data collected through a questionnaire in some businesses in Albania we have made an analysis to find the relationship between the tendency for business evasion and demographic factors such as age and gender of the person as well as factors such as the period of operation of the firm in the market, the size of the firm and the perception of the level of fines. The results show that young people, men, new firms in the market, large firms and when the perception of the level of fines is low there is a greater tendency for evasion.

Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government

After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. In recent years, the economic downward pressure has made the dilemma far more serious. Some scholars, even from state level, showed some intentions of recommending that the consumption tax should be changed from the current central tax to a local tax or a shared tax to relieve the pressure of local governments. In this paper, we proved by presenting recent year’s tax figures of business, consumption, and local and central fiscals and their growth rate that replacing the consumption tax with a local tax does not exactly correspond to the trend of China’s reform of the financial system, the functional orientation of the consumption tax, and the nature of the consumption tax itself and may trigger some problems, and it may still be a better choice for the consumption tax to serve as a central tax.

COMPETITIVE STRENGTHENING THROUGH TRAINING IN DEVELOPMENT OF FINANCIAL ADMINISTRATION AND MARKETING FOR MICRO ENTREPRENEURS IN SIDOARJO REGENCY

Background: Strengthening of economic added value in overcoming the problem of poverty in Sidoarjo Regency through the participation of community organizations, one of which is the Muhammadiyah organization through fostering micro-businesses. But apparently there are still problems faced by most members of micro entrepreneurs who are incorporated in the form of inadequate abilities from the aspect of insight and skills. Purpose: This activity aims to increase the capacity of these micro entrepreneurs through a training in the field of financial administration records and product marketing Methods: The method used contains active training, discussion, and practice by organizing workshops and training in financial administration and tax development, and also implementation of practicing online marketing development training with the latest technology such as the use of e-commerce. Results: Micro entrepreneurs have gained insights and abilities in managing business financial administration, taxation for micro entrepreneurs and digital marketing. Conclusion: Partners can improve business competitiveness through increased skills related to the preparation of financial administration, micro business tax literacy and increased marketing through digital marketing.

Manajemen Resiko dalam Perpajakan

This research aims to identify and analyze how risk management is and what tax risks can arise, so it is necessary to carry out risk management in taxation. The research method used is literature review research method by examining the concepts and theories used based on the available literature, especially articles published in various scientific journals. Good risk management will minimize the losses faced by the company, so that the company can maintain its survival and can even develop into a large and successful company in its business. Tax risk management is important for every company, so that each company can manage tax risk properly and can reduce the negative impact of risks experienced by the company. In fulfilling tax obligations, companies need to deduct or collect, deposit and report all of which must comply with applicable tax regulations. Successful tax risk management can only be achieved by companies with a strong tax risk control framework, both internally and externally.