scholarly journals HOW TAX COMPLEXITY AND ENFORCEMENT AFFECT THE EQUITY AND EFFICIENCY OF THE INCOME TAX

1996 ◽  
Vol 49 (1) ◽  
pp. 135-150 ◽  
Author(s):  
LOUIS KAPLOW
Keyword(s):  
Income Tax ◽  
Tax Complexity ◽  
Equity And Efficiency

scholarly journals Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries

2021 ◽  
Vol 69 (3) ◽  
pp. 745-790
Author(s):  
Susann Sturm
Keyword(s):  
United States ◽  
Multinational Corporations ◽  
Income Tax ◽  
Transfer Pricing ◽  
The United States ◽  
Oecd Countries ◽  
The Us ◽  
Tax Complexity ◽  
Medium Level ◽  
Foreign Corporations

This study examines the complexity of Canada's corporate income tax system from the perspective of multinational corporations and compares it with the complexity of the US system, also taking into account measures of complexity for 19 other member countries of the Organisation for Economic Co-operation and Development (OECD). The author finds that with regard to the Canadian tax code, the most complex laws are those on corporate reorganization, transfer pricing, and controlled foreign corporations, and with regard to the Canadian tax framework, the most complex areas are tax audits, tax-law enactment, and tax guidance. In comparison with other OECD countries, Canada is remarkably similar to the United States. Both countries have a medium level of overall complexity, and both have a more complex tax code but a less complex tax framework than other countries. However, a closer examination of the Canadian and US tax codes and tax frameworks reveals some significant differences in complexity levels, particularly in respect of certain tax laws.

scholarly journals Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi

2015 ◽  
Vol 2 (02) ◽  
pp. 167-180
Author(s):  
J. Purwono
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Test Validity ◽  
Tax Compliance ◽  
Jel Classification ◽  
Validity And Reliability ◽  
Fairness Perception ◽  
Tax Complexity ◽  
Construction Services ◽  
Tax Fairness

A B S T R A C T This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance. A B S T R A K Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak. JEL Classification: H20, K34

scholarly journals Agricultural Tithing and (Flat) Tax Complexity

2006 ◽  
Vol 68 (2) ◽  
Author(s):  
Adam S. Chodorow Chodorow
Keyword(s):  
Income Tax ◽  
Capital Gains ◽  
Consumption Tax ◽  
Design Features ◽  
Tax System ◽  
Current Income ◽  
Tax Preference ◽  
Radical Reform ◽  
Tax Complexity ◽  
The Subject

Tax complexity has been of major concern to legislators and academics almost since the first income tax was enacted in 1913, and scholars have generated a large and varied body of scholarship on the subject. Some scholars have explored the causes and nature of complexity, while others have focused on how best to simplify the current income tax, while keeping its major design features in place. Those interested in more radical reform of the current tax system have seized on the purported complexity of controversial provisions, such as the progressive rate structure and the tax preference for capital gains, to justify the elimination of those features. More recently, consumption tax advocates have claimed that such taxes are inherently less complex than the income tax, and therefore, we should replace the income tax altogether with some form of consumption tax. Indeed, Steve Forbes has repeatedly argued that his preferred form of consumption tax is so straightforward that we can calculate our taxes using a simple postcard and abolish the IRS in the process.

Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi

2015 ◽  
Vol 2 (02) ◽  
pp. 167-180
Author(s):  
J. Purwono
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Test Validity ◽  
Tax Compliance ◽  
Jel Classification ◽  
Validity And Reliability ◽  
Fairness Perception ◽  
Tax Complexity ◽  
Construction Services ◽  
Tax Fairness

A B S T R A C T This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance. A B S T R A K Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak. JEL Classification: H20, K34

Australia's Tax and Transfer System under Review: Evaluating Harmer and Henry

2011 ◽  
Vol 22 (3) ◽  
pp. 1-6
Author(s):  
Hazel Bateman ◽  
Symposium Editor
Keyword(s):  
Natural Resources ◽  
Income Tax ◽  
Private Consumption ◽  
Tax Reform ◽  
Transfer System ◽  
Personal Income Tax ◽  
Ongoing Debate ◽  
Equity And Efficiency ◽  
Business Income ◽  
Tax And Transfer System

Two timely reviews of Australia's transfer and tax systems were commissioned by the incoming government in 2008, although the GST, tax exemption of superannuation payments to people aged over 60, and pre-announced personal income tax cuts were placed outside the scope of inquiry. Most of the recommendations of the Harmer Pension Review have been implemented, but most of the recommendations of the Henry Tax Review have not. The Henry recommendations provided for enhanced equity and efficiency through a broader and simplified base, concentrating revenue raising on personal and business income, private consumption, and economic rents from natural resources and land. They provide an integrated blueprint for ongoing debate over tax reform.

Does a Simpler Income Tax Yield More Equity and Efficiency?

2008 ◽  
Vol 54 (1) ◽  
pp. 73-97 ◽  
Author(s):  
C. Fuest ◽  
A. Peichl ◽  
T. Schaefer
Keyword(s):  
Income Tax ◽  
Equity And Efficiency
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