scholarly journals Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

2017 ◽  
Vol 9 (2) ◽  
pp. 144-164 ◽  
Author(s):  
Paul Carrillo ◽  
Dina Pomeranz ◽  
Monica Singhal
Keyword(s):  
Tax Evasion ◽  
Third Party ◽  
Policy Intervention ◽  
Tax Collection ◽  
Tax Enforcement ◽  
A Priority

Reducing tax evasion is a priority for many governments. A growing literature argues that verifying taxpayer reports against third-party information is critical for tax collection. However, effectiveness can be limited when tax authorities face constraints to credible enforcement and taxpayers make offsetting adjustments on other margins. We exploit a policy intervention in which Ecuadorian firms were notified about detected revenue discrepancies. Most firms simply failed to respond. Firms that responded increased reported revenue, matching the discrepancy amount when provided. However, they also increased reported costs by 96 cents per dollar of revenue adjustment, resulting in minor increases in tax collection. (JEL D22, H25, H26, O23)

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 Casting a Wider Tax Net: Experimental Evidence from Costa Rica

2019 ◽  
Vol 11 (3) ◽  
pp. 55-87 ◽  
Author(s):  
Anne Brockmeyer ◽  
Spencer Smith ◽  
Marco Hernandez ◽  
Stewart Kettle
Keyword(s):  
Developing Countries ◽  
Costa Rica ◽  
Experimental Evidence ◽  
Third Party ◽  
Randomized Experiment ◽  
Intermediate Form ◽  
Tax Enforcement ◽  
Important Intermediate ◽  
Payment Rate ◽  
Tax Filing

The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be tackled cost-effectively. Using a randomized experiment in Costa Rica, we show that credible enforcement emails increased the tax payment rate (amount) by 3.4  p.p. (US$15) among previously non-filing firms. Emails that highlight third-party reports of a firm’s transactions further increased compliance. The effect persisted over two years, and treated firms became more likely to report transactions with other firms, facilitating future tax enforcement. (JEL H25, H26, K34, O17)

scholarly journals Taxation, coercion and donors: local government tax enforcement in Tanzania

2001 ◽  
Vol 39 (2) ◽  
pp. 289-306 ◽  
Author(s):  
Odd-Helge Fjeldstad
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Balance Of Power ◽  
The State ◽  
Direct Influence ◽  
Local Authorities ◽  
Tax Collection ◽  
Tax Enforcement ◽  
Democratic Development ◽  
Inherent Component

This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an inherent component of the state–society relationship in connection with local government taxation. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In particular, coercive tax enforcement is facilitated when the ‘bargaining powers’ with respect to tax collection favour the council administration, and the elected councillors have no direct influence on collection. Third, the presence of donors in a local authority may be crucial by changing the ‘balance of power’ in favour of the council administration, with implications for accountability, responsiveness and democratic development. These results may explain why widespread differences in revenue performance between local authorities are observed.

scholarly journals PERCEIVED PRESSURE, OPPORTUNITY AND RATIONALIZATION OF TAXPAYERS (Theoretical and Empirical Review)

2017 ◽  
Author(s):  
Seminar Nasional Multidisiplin Ilmu 2017 ◽  
Achmad Daengs GS ◽  
Moch Rizaldy Rahmansyah
Keyword(s):  
Tax Evasion ◽  
Assessment System ◽  
The Self ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Active Resistance ◽  
Passive Resistance ◽  
Perceived Pressure

Speaking about tax evasion issues it can not be separated from the tax collection system inIndonesia. In tax collection it was known the self assessment system; that is a tax collection system thatauthorizes the taxpayers to determine for themselves the amount of tax payable. With the authority ofself-accounting, if there is no strict supervision then the practice of tax evasion is easy to do. Tax evasionis a resistance to taxes that impede tax collection so it will reduce state cash receipts. Resistance to the taxconsists of active resistance and passive resistance. Passive resistance to taxes is a resistance that is notinitiative of the taxpayer itself but occurs due to circumstances surrounding the taxpayer, such aseconomic conditions, intellectual (Lumbantoruan, 1996: 489). Active resistance is a resistance whichinitiative comes from taxpayer itself consisting of tax evasion that is tax evasion by utilizing regulationgap, and tax evasion that is avoid tax to pay less tax by violating taxation or also called fraud or taxevasion.

Prenatal Counseling for Pregnant Women: A Survey of General Dentists

2010 ◽  
Vol 34 (4) ◽  
pp. 291-296 ◽  
Author(s):  
Fouad Salama ◽  
Amy Kebriaei ◽  
Kimberly McFarland ◽  
Timothy Durham
Keyword(s):  
Oral Health ◽  
Pregnant Women ◽  
Third Party ◽  
Demographic Information ◽  
Prenatal Counseling ◽  
Health Counseling ◽  
Party Payer ◽  
Information Number ◽  
A Priority ◽  
General Dentists

Objective: To assess the attitudes, behavior, and demographics of general dentists in the state of Nebraska with regard to overall prenatal oral health counseling for pregnant women. Study Design: The survey asked for demographic information, number of years practicing dentistry, and patient base. The survey also asked questions about prenatal oral health counseling for pregnant women. A self-addressed stamped envelope was enclosed for dentists' returned responses. Results: Out of the 800 surveys sent, 371(46.4%) were returned. Nearly 50% of general dentists in Nebraska who responded to the survey do not provide any prenatal counseling (45.6%) and 5.9% provide prenatal counseling only once a year. There were no correlations between providing prenatal counseling and age of general dentists, gender of general dentists, type of practice, and length of time in practice or additional training completed. When asked why they do not provide prenatal counseling, 19.7% say that it is not a priority for the office and 9.5% do not provide prenatal counseling because they are not reimbursed by a third party payer. Conclusions: Fifty percent of general practitioners do provide prenatal counseling. The most common reason for not providing prenatal counseling was it is not a priority for the office and the parents are not interested.

scholarly journals A priority based on min-min algorithm for reducing make span task scheduling in cloud computing

2018 ◽  
Vol 7 (4) ◽  
pp. 2039
Author(s):  
Abdulrahman Mohammed Hussein Obaid ◽  
Santosh Kumar Pani ◽  
Prasant Kumar Pattnaik
Keyword(s):  
Cloud Computing ◽  
Task Scheduling ◽  
Span Task ◽  
Third Party ◽  
Second Phase ◽  
Two Phase ◽  
A Priority ◽  
Priority Algorithm

This paper proposes a two-phase technique for task scheduling which works on third-party broker. The priority algorithm is executed by selecting the task that has the highest priority. However, if more than one task has the same priority; it goes to second phase to execute the traditional Min-Min algorithm. Experiments are conducted by considering random tasks in order to compare the performance of the pro-posed algorithm with the Min-Min algorithm. The recorded experimental outcomes indicate that the proposed technique is given 10% better results as compared to the traditional Min-Min algorithm.

Growth Effects of VAT Evasion and Enforcement

2018 ◽  
Vol 47 (3) ◽  
pp. 530-557 ◽  
Author(s):  
Chandler McClellan
Keyword(s):  
Economic Growth ◽  
Public Goods ◽  
Tax Evasion ◽  
Tax Revenue ◽  
Firm Level ◽  
Mixed Effect ◽  
Tax Enforcement ◽  
Revenue Collection ◽  
Level Data ◽  
Firm Level Data

Lower tax revenues have a theoretically mixed effect on growth as they create more disposable income for investment but simultaneously reduce funds for public goods. This study combines firm-level data on tax evasion and enforcement from seventy-nine countries with macroeconomic data to examine the effects of tax enforcement measures and tax revenue shortfall on economic growth. This study finds that while increased enforcement measures reduce growth, high tax revenue collection serves to increase growth. These results suggest that reforms focusing on increasing revenue without resorting to greater enforcement measures are desirable.

scholarly journals Assessing the effect of the COVID-19 pandemic on the government revenues: a study on individual taxpayers of Bangladesh

2020 ◽  
pp. 154-159
Author(s):  
M. R Islam ◽  
S Suraiya ◽  
N. M Zayed ◽  
K. B. M. R Hasan ◽  
M. S Bipasha ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Research Result ◽  
Sampling Technique ◽  
Mean Value ◽  
Government Revenue ◽  
Tax Collection ◽  
Revenue Collection ◽  
Regressive Tax ◽  
The Rich ◽  
The Government

Purpose. The purpose of the study includes analyzing the effects of the Coronavirus pandemic on the taxpaying ability of individual taxpayers of Bangladesh and its subsequent impact on the government revenue collection; analyzing the factors related to the taxpaying ability like the situation of their employer, regularity of payment and so on; suggestions to the policy makers. Methodology. In this study purposive random sampling technique was followed to choose the respondents. The sample of the research includes the individuals who are within the tax net and have to pay income tax to the government. 128 respondents participated in the survey spontaneously. Mean value, standard deviation and related statistical tools were used for analyzing the data in the research. SPSS software was used for analyzing and interpreting the research result. Statistical tables were used to display the outcome. Findings. The major findings of the study suggest that 65.6% of the respondents said that their official activities have been affected much while other 25% claimed that their activities have become moderately affected due to the COVID-19 pandemic. Income of 40.6% of the respondents has already been much affected and income of 32.8% of the respondents has been moderately affected. The study warns that due to the detrimental effects of the COVID-19 pandemic on the income level, the governments tax collection may fall. Originality. The study concludes that the adverse effects of the COVID-19 pandemic will negatively affect the government revenue collection and to tackle this situation a less regressive tax system is suggested which will allow shifting tax liability to the rich taxpayers. The study emphases the implementation of the existing tax laws so that tax evasion is minimized. Practical value. The study has recommended some specific recommendations that may help the respective authority in tackling the ongoing coronavirus pandemic. The study suggested making some necessary adjustments in the public expenditure to reduce the pressure on tax collection. It might be beneficial to the government to manage the COVID-19 pandemic if the recommendations of the study are taken into consideration.

scholarly journals IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK

Yuridika ◽  
2014 ◽  
Vol 29 (3) ◽  
Author(s):  
Sarwirini
Keyword(s):  
Law Enforcement ◽  
Restorative Justice ◽  
Tax Evasion ◽  
Good Governance ◽  
Tax Law ◽  
General Philosophy ◽  
Tax Enforcement ◽  
Tax Assessment ◽  
Criminal Matters ◽  
Tax Payers

In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems; the philosophical basis and general philosophy of restorative justice in the law enforcement and whether the philosophical and restorative justice principles become a foundation for the tax law enforcement in Indonesia. The result of the paper indicates that the philosophical and the restorative justice principle has become the foundation for regulation and tax enforcement rather than repressive or retributive justice. Persuasive approach focused on tax payers and officers’ consensus is the best mechanism for tax evasion, not only related on civil and criminal matters, but also for administrative. The implementation of restorative justice principle will be appropriate if the principle is accompanied by good governance principles.Keywords: tax, restorative justice, law enforcement, persuasive, and concensus.

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