scholarly journals How Can Scandinavians Tax So Much?

2014 ◽  
Vol 28 (4) ◽  
pp. 77-98 ◽  
Author(s):  
Henrik Jacobsen Kleven
Keyword(s):  
Tax Evasion ◽  
Social Insurance ◽  
Tax Avoidance ◽  
Third Party ◽  
Tax Revenue ◽  
Social Success ◽  
Low Level ◽  
The World ◽  
Distortionary Taxes ◽  
High Level

American visitors to Scandinavian countries are often puzzled by what they observe: despite large income redistribution through distortionary taxes and transfers, these are very high-income countries. They rank among the highest in the world in terms of income per capita, as well as most other economic and social outcomes. The economic and social success of Scandinavia poses important questions for economics and for those arguing against large redistribution based on its supposedly detrimental effect on economic growth and welfare. How can Scandinavian countries raise large amounts of tax revenue for redistribution and social insurance while maintaining some of the strongest economic outcomes in the world? Combining micro and macro evidence, this paper identifies three policies that can help explain this apparent anomaly: the coverage of third-party information reporting (ensuring a low level of tax evasion), the broadness of tax bases (ensuring a low level of tax avoidance), and the strong subsidization of goods that are complementary to working (ensuring a high level of labor force participation). The paper also presents descriptive evidence on a variety of social and cultural indicators that may help in explaining the economic and social success of Scandinavia.

Ending the Tax Haven Scandals

2009 ◽  
Vol 9 (3) ◽  
pp. 1850175 ◽  
Author(s):  
Robert T. Kudrle
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Avoidance ◽  
Personal Income Tax ◽  
Corporate Tax ◽  
Formula Apportionment ◽  
Automatic Information ◽  
Tax Haven ◽  
The World ◽  
Taking Action

States around the world appear more determined than ever to end tax haven abuse. The new U.S. administration, for example, is taking action against both major tax haven problems: corporation income tax avoidance and personal income tax evasion. Some progress may be made. This essay argues, however, that only radically new policy will likely suffice either to shore up corporate tax revenues or to sharply diminish evasion. Global formula apportionment is needed if the corporate income tax is to be preserved, and only a combination of automatic information sharing among governments and source withholding can stamp out evasion. As in most areas of international economic policy, U.S. leadership is essential.

scholarly journals Development of Mobile Application for Faculty Time out Information

2020 ◽  
Vol 9 (4) ◽  
pp. 168-174
Keyword(s):  
Machine Learning ◽  
Internet Of Things ◽  
Software Development ◽  
Mobile Applications ◽  
Mobile Application ◽  
Low Level ◽  
Time Out ◽  
The World ◽  
Faculty Time ◽  
High Level

In the trend of mobile applications, the world is surfing through many applications for various personal and professional purposes. In every domain including the cutting-edge technology such as Machine learning, IoT (Internet of Things), representing the data to the user in a proper and understanding manner is very important. This is where mobile applications come to use. Mobile applications can be used to resolve many communication issues especially when communication is between low level to high level and vice versa. This application is made to serve as one of the best ways of communication between faculty and students especially when the faculty is not available in the cabin and the student is willing to meet the faculty at the same time. The mobile application uses Dart Language with Flutter UI Software Development

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

ANALISIS PENERAPAN CONTROLLED FOREIGN COMPANY RULES DALAM MENGATASI BASE EROSION AND PROFIT SHIFTING DI INDONESIA

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 1-14
Author(s):  
Alfa Mightyn ◽  
Arifah Fibri Andriani
Keyword(s):  
Action Plan ◽  
Tax Avoidance ◽  
Building Blocks ◽  
The Other ◽  
Foreign Company ◽  
Tax Revenue ◽  
Profit Shifting ◽  
The World ◽  
Domestic Law ◽  
Cfc Rules

One cause for the inability to achieve the expected tax revenue target for some last years was the practice of tax avoidance. One form of tax avoidance is the utilization of Controlled Foreign Company (CFC) to defer the recognition of income from overseas over WPDN capital to be taxed in the country. This practice is also faced by many other countries in the world. The issue of the Base Erosion and Profit Shifting (BEPS) has been of concern to developed and developing countries. G20 countries cooperate with OECD to form a BEPS Project to formulate measures to address these BEPS. Indonesia as one of the Associate Members of the Project BEPS has a position that is parallel to the other OECD countries and participates in implementing the BEPS results. BEPS Project has resulted in BEPS Action Plans which one of them is Action 3: Strengthening CFC Rules. Action 3 will provide recommendations to the domestic law related to the design of CFC Rules. Until now, related to Action 3, BEPS Project has issued a Public Discussion Draft Action 3: Strengthening CFC Rules. This draft is divided into seven "building blocks" required for CFC Rules to be effective. The aim of this study is to analyze the effectiveness of CFC Rules in Indonesia, whether it is sufficient to prevent BEPS. After that, we can determine what steps should be taken by Indonesian tax authorities to strengthen the CFC Rules in Indonesia based on seven dimensions of building blocks. The conclusions of this study are (1) CFC Rules in Indonesia as a whole have not been able to overcome BEPS; and (2) When compared with the recommendations of the Discussion Draft Action Plan 3, CFC Rules Indonesia needs to be improved. However, the necessary improvements should be adjusted to match the needs and characteristics of Indonesia. 

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 34-50
Author(s):  
Setiadi Alim Limseti ◽  
Lilik Indrawati
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Point Of View ◽  
Tax Revenue ◽  
Successful Implementation ◽  
Tax Base ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Government

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

EM3DANI: A Julia package for fully anisotropic 3D forward modeling of electromagnetic data

Geophysics ◽  
2021 ◽  
pp. 1-45
Author(s):  
Ronghua Peng ◽  
Bo Han ◽  
Yajun Liu ◽  
Xiangyun Hu
Keyword(s):  
High Performance ◽  
Three Dimensional ◽  
Anisotropic Media ◽  
Forward Modeling ◽  
Hydrocarbon Exploration ◽  
Third Party ◽  
Low Level ◽  
Numerical Computing ◽  
Computationally Intensive ◽  
High Level

Forward modeling is vital for three-dimensional (3D) inversion and interpretation of electromagnetic (EM) data in anisotropic media, which is one of the major challenges in the field of EM geophysics. However, there are few freely available 3D codes that are capable of modeling EM responses in fully anisotropic media. Besides, most of the existing 3D EM codes are written in low-level languages such as C and Fortran, making them difficult to read, maintain and extend. Taking advantage of recent progress in computer technology and numerical methods, we have developed an open-source package for forward modeling of frequency-domain EM fields in a fully 3D anisotropic earth (EM3DANI) using the Julia language, a relatively young, high-level programming language with a focus on high performance. Based on a mimetic finite-volume (MFV) discretization of the governing equations, the modeling algorithm is expressed in an abstract form in terms of matrices/vectors and thus can be easily implemented by using any high-level language commonly-used for numerical computing. Existing libraries written in low-level languages can be easily integrated into a Julia code without the so-called two-language problem, thus we have exploited several mature third-party packages to deal with computationally intensive parts of the forward modeling, which guarantees high stability and efficiency. We have elaborated the structure of the package, paying special attention to code usability, readability and extendability, while striving to retain versatility and high performance. The effectiveness of the code is demonstrated through two 1D synthetic examples for magnetotellurics (MT) and controlled-source electromagnetics (CSEM) problems, respectively. High accuracy and efficiency can be achieved for both 1D examples. We further present a 3D example mimicking marine CSEM survey scenario for hydrocarbon exploration. The simulation results indicate that the effect of the anisotropy on forward responses is significant, and can be comparable to that of the target reservoir.

Tax evasion; public and political corruption and international trade: a global perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ophias Kurauone ◽  
Yusheng Kong ◽  
Huaping Sun ◽  
Takuriramunashe Famba ◽  
Simbarashe Muzamhindo
Keyword(s):  
International Trade ◽  
Tax Evasion ◽  
Trade Deficit ◽  
Political Corruption ◽  
Global Perspective ◽  
Tax Revenue ◽  
Trade Surplus ◽  
Cross Sectional ◽  
Content Type ◽  
Low Level

Purpose This study aims to examine the significance of public/political corruption; trade tax revenue (import and export) on tax evasion in a group of 140 countries for the period 2008–2017. Sampled countries were subsequently grouped into four clusters for further testing. With the increase in globalization and technology, there is a potential of increased tax corruption on trade tariffs revenue activities. Design/methodology/approach The empirical testing was carried out using the technical and more advanced dynamic two-step system-generalized moment method. The econometrical method solves the problem of autocorrelation and heteroskedasticity on cross-sectional data. This study used the data from World Bank, Transparency International, World Economic Forum and Kaufmann’s governance indicators. Findings There is statistical interaction between the corruption perception index (CPI) and international trade activities. Moreover, other results revealed that CPI and trade tax revenue activities are statistically insignificant to tax evasion in three groups; low corrupt countries, high corrupt and trade surplus countries although the coefficient signs remain consistent. This can be attributed by a low level of corruption in the low corrupt countries or concealment of corruption-related information in high corrupt countries and the low level of import evasion in trade surplus countries. Originality/value Based on the theory and results, public and political officials should promote good corporate governance by strictly monitoring trade revenue activities because parties involved can use technical criminality to conceal illegal behavior. Additionally, all jurisdictions should apply the economic theory of crime, especially in high political corrupt countries and perennial trade deficit countries because key macroeconomic tax revenue activities such as imports invite numerous forms of dishonesty.

scholarly journals Restraining Bolts for Reinforcement Learning Agents

2020 ◽  
Vol 34 (09) ◽  
pp. 13659-13662
Author(s):  
Giuseppe De Giacomo ◽  
Luca Iocchi ◽  
Marco Favorito ◽  
Fabio Patrizi
Keyword(s):  
Reinforcement Learning ◽  
Science Fiction ◽  
Linear Time ◽  
Learning Agents ◽  
Low Level ◽  
Learning Agent ◽  
Time Logic ◽  
The World ◽  
High Level

In this work we have investigated the concept of “restraining bolt”, inspired by Science Fiction. We have two distinct sets of features extracted from the world, one by the agent and one by the authority imposing some restraining specifications on the behaviour of the agent (the “restraining bolt”). The two sets of features and, hence the model of the world attainable from them, are apparently unrelated since of interest to independent parties. However they both account for (aspects of) the same world. We have considered the case in which the agent is a reinforcement learning agent on a set of low-level (subsymbolic) features, while the restraining bolt is specified logically using linear time logic on finite traces f/f over a set of high-level symbolic features. We show formally, and illustrate with examples, that, under general circumstances, the agent can learn while shaping its goals to suitably conform (as much as possible) to the restraining bolt specifications.1

scholarly journals Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

2016 ◽  
Vol 5 (2) ◽  
pp. 119-131
Author(s):  
Ivan Raonić ◽  
Zoran Vasić ◽  
Igor Pejović
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Income Taxation ◽  
Tax Base ◽  
Tax System ◽  
Low Level ◽  
The World ◽  
The Republic ◽  
Specific Challenge

AbstractThe tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment). This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

scholarly journals Has Robert Parker lost his hegemony as a prescriptor in the wine World? A preliminar inquiry through Twitter

2018 ◽  
Author(s):  
Cristina I. Font-Julian ◽  
Raúl Compés-López ◽  
Enrique Orduna-Malea
Keyword(s):  
United States ◽  
Comparative Analysis ◽  
Social Activity ◽  
The United States ◽  
Prima Facie ◽  
Low Level ◽  
The World ◽  
English Speaking ◽  
Online Strategy ◽  
High Level

The aim of this work is to determine to what extent Robert Parker has lost his influence as a prescriber in the world of wine through a webometric analysis based on a comparative analysis of Parker’s web influence and that of a competitor who represents an anthitetical vision of the world of wine (Alice Feiring). To do this, we carried out a comparative analysis for Parker’s (@wine_advocate) and Alice Feiring’s (@alicefeiring) official Twitter accounts, including a broad set of metrics (productivity, age, Social Activity, number of followees, etc.), paying special attention to specific followers’ features (age, gender, location, and bios text). The results show that Parker’s twitter profile exhibits an overall higher impact, which denotes not only a different online strategy but also a high level of engagement and popularity. The low level of shared followers by Parker and Feiring (1,898 users) offer prima facie evidence of an online gap between these followers, which can indicate the existence of a divided group of supporters corresponding with the visions that Parker and Feiring represent. Finally, special features are notice for Feiring in gender (more women followers), language (more English-speaking followers) and country (more followers from the United States).

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