scholarly journals Quality of Tax Services, Moderated by Trust in State Internal Revenue Service and Voluntary Tax Compliance Behaviour among Individual Taxpayers in South-West, Nigeria

2020 ◽  
Vol 8 (2) ◽  
pp. 47-57
Author(s):  
Adekoya A. Augustine ◽  
Adegbie F. Folajimi ◽  
Agbetunde L. Ayodele
Keyword(s):  
Tax Compliance ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
South West ◽  
Compliance Behaviour

scholarly journals Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria

2019 ◽  
Vol 8 (2) ◽  
pp. 13
Author(s):  
John Obiora Anyaduba ◽  
Timothy Oboh
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
The Self ◽  
Self Assessment ◽  
North Central ◽  
South West ◽  
Tax Audit ◽  
Edo State ◽  
Compliance Behaviour ◽  
Behaviour Data

This study examined the determinants of tax compliance behaviour under the self-assessment scheme in Nigeria. A non-random stratified sampling technique was used to evaluate taxpayer behaviour. Data was also gathered using questionnaire from three of the six geopolitical zones in Nigeria, namely South-South, South-West and North central zones respectively. The specific locations were Edo state, Lagos state, and Federal Capital Territory, Abuja resulting in 550 respondents which were analysed. The results showed that tax audit and awareness of offences and penalties had a positive and significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. Simplicity of tax administration and returns, tax knowledge and taxpayers’ integrity had a positive but not significant impact on tax compliance behaviour under the self-assessment scheme in Nigeria. The study recommends that the tax authorities should enhance the capacity of tax audit and ensure that there are sufficient tax officials to facilitate tax audit exercise, create greater awareness of the various offences and penalties through the mass media and undertake an upward review of extant penalties.

Useless/redundant/unread information returns and protective filings

2015 ◽  
Vol 16 (1) ◽  
pp. 40-48
Author(s):  
Roger Lorence
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Large Body ◽  
Tax Compliance ◽  
Internal Revenue Service ◽  
Investment Management ◽  
Content Type ◽  
Technical Paper ◽  
Internal Revenue ◽  
Tax Practitioners

Purpose – To describe the best practices for complying with the increasingly large body of information returns required by the Internal Revenue Service of participants in the investment management industry and the severe penalties that apply to noncompliant taxpayers. Design/methodology/approach – This technical paper describes the explosive growth of information returns and protective return filings required of investment management industry participants, based upon the author’s advising tax return preparers and taxpayers charged with filing these forms. Findings – Each tax return filing season has demonstrated the ever-increasing and enormous waste of effort and money but no relief is in sight. The expectation of relief from the tax authorities at any level or from Congress and other legislative bodies, is remote. Originality/value – This paper provides timely guidance from a practitioner in the field of tax compliance including a summary of current forms to be reviewed by tax practitioners with investment management industry clients, either on the manager or the investor side.

Transparency, Compliance, and Filing Burden—Principles for the Revised Form 990

2009 ◽  
Vol 7 (1) ◽  
pp. 133-151 ◽  
Author(s):  
Pamela C. Smith ◽  
Donna J. Shaver
Keyword(s):  
Income Tax ◽  
Historical Context ◽  
Tax Compliance ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Exempt ◽  
Guiding Principles ◽  
Legislative Changes ◽  
Transparency And Accountability

ABSTRACT: The Internal Revenue Service (IRS) has significantly revised Form 990, “Return of Organization Exempt from Income Tax.” The informational return has not been substantively modified in 30 years. The IRS states the redesign of the return was based on three guiding principles: (1) enhancing transparency, (2) promoting tax compliance, and (3) minimizing the burden on the filing organization. This paper outlines the historical context of legislative changes concerning transparency and accountability within the tax exempt sector. It also outlines the major revisions to Form 990 and argues that they meet the underlying goals established by the IRS to enhance the overall accountability within the sector.

scholarly journals A REFORMULAÇÃO DA CONCEPÇÃO JURÍDICA DO SIGILO BANCÁRIO NO CENÁRIO INTERNACIONAL

2016 ◽  
Vol 15 (1) ◽  
Author(s):  
Carolina Reis Jatobá Coêlho
Keyword(s):  
Tax Compliance ◽  
Internal Revenue Service ◽  
Internal Revenue

Será que o direito ao sigilo bancário está fadado a desaparecer? No contexto de pós-crise econômica e mais especificamente no encontro da Cúpula de Londres em 2009, o G20 respondeu positivamente a esta questão. Dado este posicionamento, algumas iniciativas legislativas começaram a aparecer globalmente e de forma simultânea com o escopo de aumentar a transparência mundial, tornando mais distantes as concepções jurídicas de que tais direitos estariam ligados à privacidade e à intimidade absolutas. Pode-se apontar como uma dessas iniciativas o conjunto de normas norte-americanas de efeitos extraterritoriais denominado FATCA – Foreign Account Tax Compliance Act, que aparece no cenário atual para incrementar a arrecadação de tributos norte-americanos. A norma exigirá das instituições financeiras estrangeiras o reporte automático diretamente ao IRS (Internal Revenue Service) de algumas informações pessoais e financeiras de correntistas considerados norte-americanos, o que pode esbarrar na preservação do sigilo bancário como um direito fundamental no âmbito doméstico brasileiro. No entanto, considerando as pesadas sanções pelo descumprimento à norma, a aderência ao FATCA pelas Instituições Financeiras Brasileiras mostra-se imperiosa, em paralelo à discussão jurídica acerca do sigilo. Este fato implica na revisão da clássica lógica de incorporação de normas jurídicas em detrimento de um movimento intenso de interferências recíprocas entre as racionalidades jurídicas nacionais e internacionais, criando-se certa padronização nos ordenamentos jurídicos, fruto da internacionalização do Direito. Para exemplificar isso, o artigo irá descrever como a União Européia tem tratado a questão da cooperação internacional para encaminhamento de informações com fins tributários.

scholarly journals Penggunaan E-System Dan Perilaku Kepatuhan Perspektif Wajib Pajak Karyawan

InFestasi ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 390
Author(s):  
Meiliana Wikarsa ◽  
Stephanie Febriana Y ◽  
Pricillia Lanrence B
Keyword(s):  
Tax Compliance ◽  
Electronic System ◽  
Tax Reporting ◽  
Compliance Behaviour

<p>In order to improve the quality of tax service on taxpayer, Direktorat Jendral Pajak implement an electronic system (e-SPT) in tax reporting. The purpose of this research is to interpret the perspective of the employees in the use of e-system in the reporting of SPT 1770S and 1770SS and taxpayer compliance behaviour of employee. Method used in this research is interpretive approaches. The data was collected by interviewing the employees. Based on the results of this research, can be concluded there are many of employee views on the use of e-SPT and the relation with tax compliance.</p><p> </p><p>Dalam rangka meningkatkan kualitas pelayanan pajak terhadap wajib pajak, Direktorat Jendral Pajak menerapkan sistem elektronik (e-SPT) dalam pelaporan pajak. Tujuan dari penelitian ini adalah untuk memaknai perspektif karyawan dalam penggunaan e-system dalam pelaporan SPT 1770S dan 1770SS serta perilaku kepatuhan wajib pajak karyawan. Penelitian ini mengunakan metode pendekatan interpretatif. Pengumpulan data dilakukan dengan wawancara terhadap karyawan. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa terdapat berbagai macam pandangan  karyawan terhadap penggunaan e-SPT dan adanya keterkaitan antara e-SPT dengan kepatuhan wajib pajak.</p>

Capricious Application of the Law: IRS Disregard of Revenue Rulings

2003 ◽  
Vol 1 (1) ◽  
pp. 64-74 ◽  
Author(s):  
Thomas M. Porcano ◽  
Jennifer L. Porcano
Keyword(s):  
General Public ◽  
Tax Compliance ◽  
Tax Planning ◽  
Internal Revenue Service ◽  
Tax Law ◽  
Historical Aspect ◽  
Internal Revenue ◽  
The Law ◽  
Full Force

The Internal Revenue Service (IRS) publishes Treasury Regulations and revenue rulings, in part, to ease compliance problems for taxpayers by providing the IRS's interpretation of (and position on) tax law. The general public should be able to rely on these pronouncements when engaging in tax-planning and/or tax-compliance activities. As such, the IRS should consistently follow them. If the IRS takes a position contrary to these pronouncements and/or disregards them in pursuing an issue, then increased confusion results. In several instances, the IRS has chosen to ignore its revenue rulings or to consider them wrong even though the rulings continue to be in full force. This article identifies situations where the IRS has chosen to disregard its revenue rulings. The historical aspect of each situation where the IRS disregarded its revenue rulings is presented, along with the courts' responses to this action. Implications and conclusions of the IRS's actions are discussed.

scholarly journals Improving public agency performance using balanced scorecard in Lagos internal revenue service (LIRS)

2019 ◽  
Vol 1 (3) ◽  
pp. 67-83
Author(s):  
Jacob Olufemi Fatile ◽  
Ogunlela Yemisi ◽  
Akindele Iyiola Tomilayo ◽  
Oluwole K. Sanni
Keyword(s):  
State Government ◽  
Balanced Scorecard ◽  
Developing Economies ◽  
Tax Compliance ◽  
Theory Of Change ◽  
Internal Revenue Service ◽  
Primary Data ◽  
Public Agency ◽  
Internal Revenue ◽  
Lagos State

Improving public agency performance vis-à-vis productivity is the greatest challenge facing the public sector. The main objective of this study is to determine the effectiveness of performance measurement using balanced scorecard (BSC) in Lagos Internal Revenue Service (LIRS). Primary and secondary data were utilized for the study. The primary data collected was analyzed using both descriptive statistics while the stated hypotheses were tested using regression analysis. The study adopts the theory of change (ToC) postulated by Weiss as a theoretical basis. The findings of the study reveal that using the balanced scorecard to measure performance periodically with stakeholders' reflection in LIRS has increased significantly the annual revenue generation in Lagos State. The study recommends among others that more attention should be paid to the provision of adequate incentives as well as training and development on contemporary issues in tax management for tax officers to promote their efficiency and effectiveness in developing economies including Nigeria. Furthermore, since citizens' expectation on societal general development and demand varies across divisions and localities Lagos state. Lagos state government should, therefore, accommodate the aspirations of the various groups to engender sustainable tax compliance by citizens.

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