Intergovernmental Grant and Tax Collecting Efforts in Japan: Estimating the Effect of Local Allocation Tax Grants on Local Tax Collection Rates

2012 ◽  
Vol 9 (S1) ◽  
pp. S55-S73 ◽  
Author(s):  
Mitsunari Ishida
Keyword(s):  
Tax Collection ◽  
Intergovernmental Grant

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.

Overview of Soil Water Tax Collection in Bandung Regional Financial Agency

2020 ◽  
Vol 24 (02) ◽  
pp. 3074-3077
Author(s):  
Rina Tresnawati ◽  
Sendi Gusnandar Arnan ◽  
Suryana
Keyword(s):  
Soil Water ◽  
Tax Collection

Ptolemaic Circular Letter from Deir el-Banat

2020 ◽  
Vol 66 (2) ◽  
pp. 313-322
Author(s):  
Elena Chepel
Keyword(s):  
Tax Collection ◽  
Circular Letter

Abstract The article presents an edition of a fragment of official correspondence that cites the entole of Artemon, who is known from other documents to be a high official at the Ptolemaic court in Alexandria active in 233/32-227/26 BC. It may also mention Asklepiades, the oikonomos of the Arsinoite nome. The letter concerns the inspection and execution of tax collection, in particular, the monopoly on textiles, othoniera.

Amtliches Schreiben an Polykrates (?) (P.UB Trier S 109-67)

2020 ◽  
Vol 66 (1) ◽  
pp. 32-44
Author(s):  
Spyridoula Bounta
Keyword(s):  
Tax Collection ◽  
The University

AbstractThis article presents an unpublished Ptolemaic papyrus from the collection of the University of Trier. It contains an official letter probably to an oikonomos concerning a tax-collection, which requires further investigation.

GSTChain: A Blockchain Network Application for the Goods and Services Tax

2021 ◽  
pp. 2250002
Author(s):  
S. Hasnain Pasha ◽  
Deepti Mehrotra ◽  
Jerry Chun-Wei Lin ◽  
Gautam Srivastava
Keyword(s):  
Network Technology ◽  
Tax Collection ◽  
Implementation Challenges ◽  
Goods And Services ◽  
Effective System ◽  
Indian State ◽  
Network Application ◽  
The Government

In 2017, the Government of India launched the goods and services tax (GST), referred to as “one tax, one nation, one market”. This tax all Indian businesses are subject to this tax. GST was framed with the objective of bringing tax handling for all businesses onto a single platform and developing a transparent and effective system in which all businesses will pay taxes. This paper identifies and addresses GST implementation challenges and proposes a solution, GSTChain, using blockchain network technology. Currently, GST is collected at the sellers end and bifurcated between the Indian state and central governments. GSTChain is a blockchain system based on trust and autonomy with the objective of making taxpayers’ lives easy and tax collection efficient and transparent for the government.

Causal effects of corporate taxes on private firms' earnings management: a regression discontinuity analysis

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gaowen Kong
Keyword(s):  
Earnings Management ◽  
Regression Discontinuity ◽  
Tax Incentives ◽  
Causal Effects ◽  
Private Firms ◽  
Effective Tax Rate ◽  
Tax Collection ◽  
Content Type ◽  
Tax Rate ◽  
Earnings Information

PurposeThe authors emphasize the information role of earnings management and how it may be used to “mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers.” Specifically, the authors examine the causal effect of tax incentives on private firms' earnings management based on a corporate tax reform in China.Design/methodology/approachIn December 2001, China implemented a tax collection reform which moved the collection of corporate income taxes from the local tax bureau to the state tax bureau. This reform results in exogenous variations in the effective tax rate among similar firms established before and after 2002. The authors apply a regression discontinuity design and use the generated variation in the effective tax rate to investigate the impact of taxes on firm earnings management.FindingsThe authors find that tax reduction substantially increases private firms' incentives to manage earnings information, and such effect is particularly pronounced when tax collection intensity and government interventions are low. Further evidence shows that lower tax rates stimulate firms' investment, inventory turnover and recruitment of skilled human capital. A plausible mechanism is that private firms signal a promising outlook by managing earnings to attain greater financing and improve investment/operation levels when financial constraints are removed.Originality/valueFirst, the authors present the causal effects of tax incentives on private firm's earnings management, which deepens the authors’ understanding on the determinants of firm's earnings information production. Second, this study also contributes to the literature on tax-induced earnings management. Third, the authors believe that this topic offers clear policy implications and would be of particular interest to regulators.

scholarly journals Selected Social Policy Instruments in Relation to Tax Policy

2018 ◽  
Vol 7 (11) ◽  
pp. 241 ◽  
Author(s):  
Vladimíra Žofčinová ◽  
Zuzana Horváthová ◽  
Andrea Čajková
Keyword(s):  
Social Policy ◽  
Minimum Wage ◽  
Tax Policy ◽  
Slovak Republic ◽  
Policy Instruments ◽  
Social Function ◽  
The State ◽  
Tax Collection ◽  
Subsistence Minimum ◽  
The Social

Tax sovereignty is now an expression of the phenomenon of state power. In general, there is a widespread but also accepted view that a citizen is dependent on the state and the state is dependent on tax resources. The social status of a citizen in the state is of great importance; it affects the development of personality and, last but not least, reflects the degree of democracy acquired in a particular state. Various tax law measures for the benefit of the citizen are important for the identification of social behavior and are an attempt to improve certain ways of life. The aim and ambition of this article is to emphasize the tools of social policy (e.g., minimum wage, subsistence minimum, social right to work) that are related to the social function of taxing income. In this context, the authors deal with a social function of tax collection and imposing of taxes, justice in taxation, and point out social aspects of the system of taxes in the Slovak Republic. In this article, the authors present the attitudes of both critics and proponents. It also deals with tax justice, which is often a category subjective to the evaluator. The benchmarking attribute of tax collection should be that citizens will have the certainty of social justice in the state and will therefore pay attention to the minimum wage and subsistence minimum as an integral part of tax policy under the legal conditions of the Slovak Republic. All tax legislation, especially tax reform, is perceived with a certain sensitivity regarding tax subjects.

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