Thailand's tax revenue collection is still low compared to OECD countries

2021 ◽  
Keyword(s):  
Oecd Countries ◽  
Tax Revenue ◽  
Revenue Collection

scholarly journals TAXING DIGITAL ADVERTISING: A PROPOSAL TO INDONESIA

Scientax ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 1-28
Author(s):  
Galih Ardin
Keyword(s):  
Southeast Asia ◽  
Oecd Countries ◽  
Digital Economy ◽  
Tax Revenue ◽  
Indonesian Government ◽  
Cross Border ◽  
Permanent Establishment ◽  
The World ◽  
New Challenges ◽  
Taxation System

Tax on digital economy activities has become a widely discussed issue in the world because of the limitation on the permanent establishment concept in anticipating the digital economy's externalities. The failure of OECD countries to reach digital economic taxation agreements also caused these countries to take unilateral measures in securing their respective interests. Indonesia, as a country with considerable digital economy value in the Southeast Asia region, plans to implement the significant economic presence concept to secure its tax revenue that cannot be captured by PE concept in the digital cross-border transaction. However, the implementation of this new nexus could generate new challenges in the Indonesia taxation system. This study seeks to provide alternatives to the Indonesian government regarding the taxable presence and taxation methods on the digital economy, especially digital advertising, by conducting examination and evaluation through current nexuses, the international proposals, and other countries' experience in addressing tax challenges in the digital advertising.

IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY

2005 ◽  
Vol 49 (2) ◽  
pp. 145-176 ◽  
Author(s):  
Jalia Kangave
Keyword(s):  
Developing Countries ◽  
Gross Domestic Product ◽  
Organizational Structure ◽  
Tax Revenue ◽  
Tax Administration ◽  
Internal Revenue ◽  
Revenue Collection ◽  
The Poor ◽  
The Rich

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

Tax Revenues and Tax Efforts across the World

2016 ◽  
pp. 48-99
Author(s):  
Nihal Bayraktar ◽  
Tuan Minh Le ◽  
Blanca Moreno-Dodson
Keyword(s):  
Developed Countries ◽  
Institutional Constraints ◽  
Tax Revenue ◽  
Empirical Estimation ◽  
Tax Reforms ◽  
Tax Effort ◽  
Revenue Collection ◽  
The World ◽  
Country Study ◽  
Cross Country

This chapter focuses on the concept and empirical estimation of tax effort around the world. It employs a cross-country study from a sample of 121, developing and developed countries during 1994-2012. Predicted tax revenue of a country is estimated empirically taking into account its specific economic, demographic, and institutional features and is considered as an approximation of its taxable capacity. Tax effort is then defined as the ratio between the share of the actual tax collection and the predicted tax revenue. The use of tax effort and actual tax revenue collection allows us to rank countries into four different groups. The results vary per country and region but, overall, tax revenue collection appears to be in line with its predicted value. This could reflect many efforts undertaken in the last decades to improve tax policy and tax administration. It also suggests that further improvements in domestic revenue mobilization may require other non-tax reforms aimed at removing economic, demographic and institutional constraints hindering tax revenue performance.

scholarly journals Worldwide Tax Revenue Collection: Lessons from Pre-Pandemic Era

2020 ◽  
Vol 4 (3) ◽  
pp. 183-194
Author(s):  
Ahmad Zaky Zamani
Keyword(s):  
Panel Data ◽  
Trade Openness ◽  
Fixed Effect ◽  
Institutional Factors ◽  
Tax Revenue ◽  
Key Factors ◽  
Tax Collection ◽  
System Gmm ◽  
Revenue Collection ◽  
The World

Despite the fact that majority of countries in the world rely heavily on tax revenue, there is a vast difference in terms of tax collection performance. This study reassessed several structural, economic, demographic and institutional factors that potentially explain the variation. We employ pooled OLS, fixed effect and system GMM estimations to analyze a panel data of 161 countries for 15 years spanning from 2002 to 2017. Our findings confirmed that level of development and investment are among key factors that leads to revenue improvement. It is very likely that such a relationship has two-way directions. Other factors such as trade openness, inflation, share of agriculture and national resources in the economy, population, and governance, cannot be downplayed despite its mixed inferences.

scholarly journals Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

2019 ◽  
Vol 9 (Number 2) ◽  
pp. 1-21
Author(s):  
Nur Berahim ◽  
Mohd Nadzri Jaafar ◽  
Ainur Zaireen Zainudin
Keyword(s):  
Property Tax ◽  
Primary Source ◽  
Secondary Data ◽  
City Council ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Authorities ◽  
Financial Reports ◽  
Revenue Collection ◽  
Depth Interviews

Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.

scholarly journals Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak

2020 ◽  
Vol 30 (10) ◽  
pp. 2682
Author(s):  
Luh Putu Dian Shavitri ◽  
Gede Sri Darma
Keyword(s):  
Digital Forensics ◽  
Audit Quality ◽  
Partial Least Square ◽  
Financial Information ◽  
Least Square ◽  
Tax Revenue ◽  
Regional Office ◽  
Revenue Collection ◽  
Directorate General ◽  
Tax Audit

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.

scholarly journals Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania

2021 ◽  
Vol 7 (2) ◽  
pp. 173-192
Author(s):  
G. S. Oreku ◽  
Keyword(s):  
Digital Technology ◽  
Strong Relationship ◽  
Practical Aspect ◽  
Tax Revenue ◽  
Tax Administration ◽  
Limited Information ◽  
Tax Base ◽  
Policy Makers ◽  
Record Keeping ◽  
Revenue Collection

In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.

A decision support model for tax revenue collection in Greece

2012 ◽  
Vol 53 (1) ◽  
pp. 76-96 ◽  
Author(s):  
N.D. Goumagias ◽  
D. Hristu-Varsakelis ◽  
A. Saraidaris
Keyword(s):  
Decision Support ◽  
Tax Revenue ◽  
Decision Support Model ◽  
Revenue Collection ◽  
Support Model

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.

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