Determining the Impact of the Tax Administration Quality on Tax Competitiveness of the Country

2015 ◽  
Author(s):  
Nataliia Levchenko ◽  
Iaryna Samusevych ◽  
Larysa Sysoyeva
Keyword(s):  
Tax Administration ◽  
The Impact

scholarly journals Pandemics and Tax Innovations: What can we Learn from History?

2020 ◽  
Vol 6 (3) ◽  
pp. 270-297
Author(s):  
A. I. Pogorletskiy ◽  
◽  
F. Söllner ◽  
Keyword(s):  
Tax Policy ◽  
Large Scale ◽  
Inductive Method ◽  
Tax Administration ◽  
The European Union ◽  
The Past ◽  
Tax Incentive ◽  
Tax Systems ◽  
The Impact ◽  
Tax Regulation

In this article, we shall see how pandemics of deadly diseases have changed tax systems over the past two millennia, each time leading to the emergence of new forms of taxation and tax administration. The purpose of the article is to prove that pandemics and the most notable innovations in tax policy are closely interrelated and that the consequences of the largest pandemics in the history of mankind are new approaches to the organization of national tax systems as well as the formation of interstate tax regulation. The lessons from history can be applied to the current corona crisis and may help us devise the appropriate anti-crisis tax policy. The study is based on the historical empirical-inductive method applied to reliable facts of the past related to pandemics and taxation. We trace the evolution of tax policy under the impact of the most significant pandemics and identify patterns of taxation and tax administration that are specific to their eras and are still relevant in the course of the pandemic COVID-19. Our analysis allows us to draw the following conclusions: (1) There is a historical link between pandemics and tax regulation. Many tax innovations originated in response to the consequences of large-scale epidemics of deadly diseases. (2) Many of the tax incentive tools used today in the fight against the corona crisis have already been used during previous pandemics so that we may learn from the experience of earlier times. (3) The COVID-19 pandemic can be expected to have several important consequences for taxation and public finance: innovations in tax administration with an emphasis on remote fiscal audits and digital control; innovations in the taxation of digital companies and their operations at the national and international level; possibly fundamental changes in the tax system of the European Union; and possibly a return of the inflation tax.

scholarly journals The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

2017 ◽  
Vol 1 (2) ◽  
pp. 53-73
Author(s):  
.Mohamed Helou Daoud Al-Khorsan ◽  
Hana Ali Hussein Al-Quraishi ◽  
Ziad Taher Mohamed Ali
Keyword(s):  
Fiscal Policy ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax System ◽  
Economic Changes ◽  
Tax Revenues ◽  
Political Ideas ◽  
Modest Contribution ◽  
The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system   to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

scholarly journals Interrogating the Impact of Voluntary Asset and Income Declaration Scheme (VAIDS) on Tax Administration in Nigeria

2020 ◽  
Vol 10 (3) ◽  
pp. 38
Author(s):  
Olise, Charles Nnamdi ◽  
Emeh, Ikechukwu Eke
Keyword(s):  
Federal Government ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Tax Administration ◽  
Revenue Generation ◽  
Economic Growth And Development ◽  
Secondary Sources ◽  
Tax Amnesty ◽  
Information And Communication ◽  
The Impact

This paper examined the impact of the Federal government of Nigeria’s tax amnesty programme tagged “Voluntary Asset and Income Declaration Scheme (VAIDS) on tax administration in Nigeria.  This task is premised on the global reality of governments facing challenges funding developmental projects and other government paraphernalia due to paucity of funds as a result of tax evasions and tax avoidances. In most developing countries such as Nigeria, this tax evasions and avoidances have serious repercussion on the economic growth and development strides of the nation. To avert this menace, the federal government of Nigeria in line with some other countries of the world, created a tax amnesty window called Voluntary Assets and Income Declaration Schemes (VAIDS) to beat tax defaulters at their game and boost revenue generation towards generating the needed funds for developmental projects. For the purpose of this examination, data were generated through the secondary sources of data collection and analyzed with the content analysis. From the analysis, the paper found among others that VAIDS has impacted positively on revenue generation by expanding taxpayer’s data base and also enhanced the identification of tax defaulters. However, poor adoption of information and communication technology (ICT) and the inadequate publicity among others are the constraining factors to VAIDS achievement of its US$1bn target. Based on the findings, the paper recommends among others, proper institutionalization of ICT in data management for tax registration, assessment and collection processes and enforcing the penalties associated with not complying with VAIDS mercy window.

(Post)bureaucratic organizational practices and the production of racioethnic inequality at work

2009 ◽  
Vol 15 (1) ◽  
pp. 62-81 ◽  
Author(s):  
Hans Siebers
Keyword(s):  
Tax Administration ◽  
Primary Process ◽  
Organizational Practices ◽  
Unequal Access ◽  
National Tax ◽  
The Impact ◽  
Control Post

AbstractExplanations of racioethnic inequality in organizations highlight the role of stereotypes, prejudices, biases, and discrimination in the production of such inequality. However, little is known about the impact that regular organizational practices have, either curbing or exacerbating racioethnic inequality at work. This paper argues that bureaucratic practices curb while post-bureaucratic practices exacerbate racioethnic inequality. First, this paper shows that unequal access to career advancements and payment between majority and minority employees of the Dutch national tax administration is partly due to the prevalence of post-bureaucratic ways of labour control. Second, linked to forms of labour control, post-bureaucratic ways of organizing the primary process also contribute to the production of such racioethnic inequality. Regarding both labour control and the structuring of the primary process, minority employees have an interest in the application of bureaucratic concepts that limit the space for stereotypes, prejudices, biases, and discrimination whereas post-bureaucratic concepts amplify this space.

scholarly journals The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria

2018 ◽  
Vol 5 (8) ◽  
pp. 86
Author(s):  
Emmanuel Stephen N
Keyword(s):  
Tax Evasion ◽  
Pearson Correlation ◽  
Rank Correlation ◽  
Tax Avoidance ◽  
Primary Source ◽  
The State ◽  
The Body ◽  
Tax Administration ◽  
Revenue Generation ◽  
The Impact

Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>

scholarly journals KEPATUHAN WAJIB PAJAK KOPERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 71-76
Author(s):  
RADEN ALEM JANITRA
Keyword(s):  
Natural Resource ◽  
Public Awareness ◽  
Tax Revenue ◽  
Tax Administration ◽  
Administration System ◽  
State Revenue ◽  
Resource Sector ◽  
The Impact ◽  
System Knowledge

Tax has a big role as a source of state revenue. Tax has a big role as a source of state revenue. Because taxes have an important role,then the tax sector revenue to be something that is reliable, when the natural resource sector revenue unreliable. Indonesia is one country that has problems related to the lack of awareness of taxpayers to pay taxes. The impact of a lack of public awareness in fulfilling obligations is not achieving the percentage of tax revenue in accordance with previously determined. This study aims to examine the effect of the application of the modernization of the tax administration system, knowledge of taxation and tax sanctions on taxpayer compliance.

FINANCIAL IMPACT OF REAL ESTATE TAX ON LOCAL GOVERNMENT TAX REVENUE

2019 ◽  
pp. 35
Author(s):  
Anita Kriviņa
Keyword(s):  
Local Government ◽  
Real Estate ◽  
Local Governments ◽  
Financial Impact ◽  
Tax Revenue ◽  
Tax Administration ◽  
Estate Tax ◽  
The Real Estate ◽  
Real Estate Tax ◽  
The Impact

The real estate tax is one of the direct taxes administered by municipalities and it is the only one tax in Latvia that is fully credited to the local government budget. The research object of the article is the financial impact of real estate tax on budgets tax revenue of local governments. The aim of the research is to analyse the impact of real estate tax revenue on municipal budget in the administration context of tax expenditure. In the frames of the research following hypothesis was formulated - real estate tax has a relatively small impact on revenue of municipal budget, but it has relatively high administration costs. In order to analyse the financial impact, it was researched the expenses of real estate tax administration. As the basis for the study the estimated and actual tax administration expenses of one municipality was used.

scholarly journals FACTURACIÓN ELECTRÓNICA COMO HERRAMIENTA PARA AUMENTAR LA PRODUCTIVIDAD DE LA EMPRESA

2021 ◽  
Vol 14 (23) ◽  
pp. 6
Author(s):  
Sergio Tosca magaña ◽  
Fabiola de Jesús Mapén Franco ◽  
Germán Martínez Prats
Keyword(s):  
Information Technology ◽  
Tax Administration ◽  
Public Credit ◽  
Ministry Of Finance ◽  
Tool Technology ◽  
The Impact ◽  
Different Sources

El uso de las tecnologías de la información (Tics) en el mundo actual hace que las empresas se estén innovando, es por ello que hoy nace lo que se conoce como facturación electrónica la cual fue implementada por la Secretaria De Hacienda y Crédito Público , misma que entró en vigor en el año 2004 dejando atrás el uso de la facturación tradicional para poder tener un mejor control, y de igual forma con el servicio de administración tributaria, la factura electrónica nos ayuda como una herramienta  que para efectos de recaudación del SAT sea más eficiente, además de que se evita el fraude, como la compra de facturas, esto ayuda para que las empresas mejoren su productividad y puedan tener mejores controles así como disminuir sus gastos para ello se ha llevado a cabo una investigación documental recabando información de diferentes fuentes para así obtener un entendimiento del impacto que tuvo la facturación electrónica en las empresas.Palabras clave: Facturación Electrónica, Productividad, Beneficios, Herramienta, Tecnología. ABSTRACT: The use of information technology (IT) in today’s world makes companies innovate, which is why today is born what is known as electronic invoicing which was implemented by the Ministry of Finance and Public Credit, which came into force in 2004 leaving behind the use of traditional billing to have better control, and likewise with the tax administration service, The electronic invoice helps us as a tool that for purposes of collection of the SAT is more efficient, in addition to preventing fraud, such as the purchase of invoices, this helps companies improve their productivity and can have better controls as well as reduce their costs for this has carried out a documentary research collecting information from different sources in order to obtain an understanding of the impact that electronic invoicing had on companies.Key words: Electronic Invoicing, Productivity, Benefits, Tool, Technology.  

scholarly journals The Impact of Continuous Training on Maximizing Efficiency in Tax Administration: The Case of a State Internal Revenue Service (SIRS) in the North Central Region of Nigeria

2018 ◽  
Vol 3 (1) ◽  
pp. 165-172
Author(s):  
Muritala Awodun, PhD ◽  
Faizu Edu, PhD
Keyword(s):  
Employee Commitment ◽  
The State ◽  
Internal Revenue Service ◽  
Tax Administration ◽  
Continuous Training ◽  
Internal Revenue ◽  
The North ◽  
And Performance ◽  
Revenue Administration ◽  
The Impact

The purpose of this study is to establish the role of continuous training in maximizing efficiency in tax administration using the case of a State Internal Revenue Service (SIRS) in the North Central Region of Nigeria. The study examined the strategies adopted for continuous training by the SIRS and subsequently measured the impact of these strategies on the performance of all levels of management (low, middle and top) of the SIRS under focus. The SIRS identified the need for training from its inception and built into its process the entry training programme (of 3 months) for all staff, the monthly field feedback and training (of a day monthly) for all staff, directorates’ regular technical training, professional trainings, and leadership and management trainings (both local and international). These schedule five stage trainings have become a closely knitted continuous training strategy that has improved the skills and capacities of the employees of the SIRS. To ascertain the extent to which the above have impacted on the employees, the SWOT Analysis was adopted along with the appraisal of five set of questionnaires applied to 642 staff of the SIRS present at a particular month field feedback session. The five set of questionnaires were designed to measure; (1) the state of change readiness of employees of the SIRS for service excellence, (2) the state of change thinking of employees of the SIRS for service excellence, (3) the state of resistance to change by the employees of the SIRS, (4) the state of resistance to going through the process of change by the employees of the SIRS, and (5) the state of resistance to leaving the current state for the desired state of excellence. All these are targeted towards measuring the state of readiness for change, through continuous training, on the employees’ commitment, efficiency and performance. The above is in addition to the analysis of the individual strengths and weaknesses that culminates in the organizational strengths and weaknesses, including the environmental opportunities and threats which have a significant role to play on the organizational performance. The findings revealed that between 73 - 87 percent of the staff of the SIRS are change ready, with positive change thinking mentality, not resistant to change, not resistant to going through the change process, and are not resistant to leaving the current state for the desired state of excellence. Ultimately, the study concludes that there is a positive relationship between continuous training, and employee commitment and job satisfaction, on the one hand, and continuous training and performance excellence as relating to efficiency and effectiveness in tax administration, on the other hand. This study is a pioneer one that extends the employee commitment debate to the Internal Revenue Service, using this SIRS as a case study. It provides an explanation, with empirical evidence, by demonstrating that training extends direct positive effect on employee commitment in revenue administration. The study also demonstrates that, in the revenue administration, job satisfaction helps to transmit the effect of continuous training on employee commitment and performance excellence.

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