scholarly journals Deterrent tax fraud in nigeria: a causal factor and conceptual review

2020 ◽  
Vol 10 (4) ◽  
pp. 29-39
Author(s):  
Felix Ogbeiyulu Umanhonlen ◽  
Rebecca Imade Umanhonlen
Keyword(s):  
Tax Evasion ◽  
Causal Factor ◽  
Future Research ◽  
Tax Revenue ◽  
Conceptual Approach ◽  
Tax Levies ◽  
Tax Fraud ◽  
Tax Payers ◽  
Theoretical Issues

Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.

Conceptualization and assessment of personality factors in depression

1995 ◽  
Vol 9 (5) ◽  
pp. 309-350 ◽  
Author(s):  
Gordon L. Flett ◽  
Paul L. Hewitt ◽  
Norman S. Endler ◽  
R. Michael Bagby
Keyword(s):  
Psychometric Properties ◽  
Current Paper ◽  
Future Research ◽  
Personality Factors ◽  
Personality Measures ◽  
Critical Perspective ◽  
Conceptual Approach ◽  
Clinical Literature

Research that relates personality to depression is one of the dominant themes in the clinical literature. The current paper examines this research from a critical perspective. It is argued that existing research is limited by (i) a failure to adopt a broad conceptual approach to the study of personality and depression; and (ii) the use of personality measures with questionable psychometric properties. Our observations lead us to suggest that greater adherence to established methodology and conceptual developments in the personality field will result in substantial improvements in research on personality and depression, and may ultimately provide a more accurate appraisal of the role of personality factors in depression. In addition to examining important issues, key directions for future research are discussed.

scholarly journals ZAKAT SEBAGAI PENGURANG PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK DI SEMENANJUNG MALAYSIA

INFERENSI ◽  
2013 ◽  
Vol 7 (1) ◽  
pp. 1 ◽  
Author(s):  
Eko Suprayitno ◽  
Radiah Abdul Kader ◽  
Azhar Harun
Keyword(s):  
Fiscal Policy ◽  
Panel Data ◽  
Income Tax ◽  
Islamic Law ◽  
Fixed Effect Model ◽  
Tax Revenue ◽  
Policy Tool ◽  
Effect Model ◽  
Tax Payers

This paper attempts to examine the role of zakat administration policy in Malaysia and its impact on the tax revenue in Malaysia Peninsula. Zakat administration issues pertaining to Islamic law but traditions remain under the jurisdiction of states. The practice of zakat is based on the Shariah while the taxation practice is based on the Malaysian Income Tax Act, established in 1967. Zakat is used as a fiscal policy tool whereby income tax payers were given 100 per cent rebates on zakat that they paid. The study uses panel data of states in Malaysia Peninsula and the analysis is done by using the fixed effect model. The study finds that zakat has a positif impact and significant on tax revenue.

scholarly journals Communication, symbolic play, and play-extension in pre-school, hearing-impaired children

1983 ◽  
Vol 30 (1) ◽  
pp. 41-48
Author(s):  
Denise E. Segal
Keyword(s):  
Hearing Impaired ◽  
Symbolic Play ◽  
Future Research ◽  
Communication Modalities ◽  
Hearing Children ◽  
Theoretical Issues ◽  
Play Materials ◽  
Impaired Children ◽  
Hearing Impaired Children

The relation between play and communication was investigated in a sample of congenitally hearing-impaired, pre-school children. A sample of hearing children served as a guide for the 'normal' course of development. The children's use of their communication modalities during play and particularly play-extension, or the ability to extend beyond the immediacy of the play materials, was assessed. The same children had been assessed previously in terms of symbolic and non-symbolic play activities independent of communication. These findings served as a baseline for the present study. An observational and ethologically-based approach was adopted, with performance emphasized. Results indicated that the hearing-impaired children attained no 'move away from' the immediate play context although they used communication during play. Findings are discussed in the light of theoretical issues pertaining to the relationship between language and cognition, the role of gesture, and an oral-aural approach versus sign language. Clinical suggestions and implications for future research are offered.

scholarly journals The impact of the adopted secondinstance tax administratiive acts on the budget of the Republic of Serbia

2021 ◽  
Vol 11 (1) ◽  
pp. 118-148
Author(s):  
Ivan Milojević ◽  
Miloš Miljković
Keyword(s):  
The Other ◽  
Tax Revenue ◽  
Tax Administration ◽  
Other Hand ◽  
The Republic ◽  
Tax Payers ◽  
The Impact ◽  
Important State ◽  
Public Revenues

The tax administration, as one of the most important state bodies that participates in the process of collecting public revenues, among other functions it performs, also has the authority to adopt tax administrative acts which determine the amount of tax liability that tax-payers are obliged to pay. taxpayers, on the other hand, are constantly looking for a way to avoid paying the determined taxes or to reduce the tax liability as much as possible. In this process, the activities of both parties have an impact on the budget and the amount of tax revenue collected. The paper discusses the tax administration's rights and obligations, specifically those related to the adoption of tax administrative acts, with an emphasis on the second-instance tax procedure as it directly affects the amount of collected revenues. Furthermore, the paper describes the role of taxpayers in the process of adopting tax administrative acts, focusing primarily on the institute of appeal in this procedure. The available data are also presented supporting the conclusions of this article.

Management of Group Knowledge and the Role of E-WOM for Business Organizations

2014 ◽  
pp. 71-89
Author(s):  
Massimo Franco ◽  
Francesca Di Virgilio ◽  
Loredana Di Pietro
Keyword(s):  
Building Blocks ◽  
Analytical Framework ◽  
Point Of View ◽  
Frame Structure ◽  
Future Research ◽  
Business Organizations ◽  
Conceptual Approach ◽  
Group Knowledge ◽  
On Line

In recent years there is an increasing usage of on line technologies from a group and managerial point of view. As a consequence, the availability of user-generated contents is growing rapidly, due to the new and easy tools provided by these technologies, which enable group participation, group knowledge sharing, and connectivity among group members. This chapter introduces a conceptual model of group knowledge in business organizations. The most important result is the analytical framework to explore group knowledge investigating the influence of group variables and the role of E-WOM – Electronic Word Of Mouth. In the first section, the authors discuss the frame structure approach to the topic of group knowledge and describe the content and organization of knowledge extrapolated from published literature. Following that, they represent a theoretical model for explaining the group’s dynamics to question the possible role of E-WOM. At the end, directions for future studies are suggested. The chapter presents three main objectives: (1) the contribution to the body of literature of organizational and group knowledge relevant for researchers; (2) the development of a conceptual approach of group knowledge; (3) the investigation of scientific inquiries regarding the role of E-WOM in relation to the conceptual approach. The approach introduces a new framework applicable both as a tool for enhancing the understanding of group knowledge and as a useful guide to future research on knowledge as a whole. The content discussed herein attempts to establish the building blocks toward the development of a theory of group knowledge.

The economic substance of appropriated funds: The conceptual framework

2020 ◽  
Vol 26 (4) ◽  
pp. 916-930
Author(s):  
N.A. Lunyakova
Keyword(s):  
Economic Development ◽  
Systems Approach ◽  
The State ◽  
Financial Resources ◽  
Conceptual Approach ◽  
Socio Economic Development ◽  
Fund Size ◽  
Theoretical Issues ◽  
Financial Fund

Subject. This article discusses the theoretical issues of the essence of the budget fund. Objectives. The article aims to generalize the essence and highlight the main characteristics of the budget fund. Methods. For the study, I used a systems approach. Results. The article describes the general and specific features of the budget fund as a type of financial fund, analyzes the budget fund size, and particularizes ways and approaches to ensure the maneuverability of the budget fund at the stages of its formation and use. Conclusions and Relevance. In today's dynamic socio-economic development of the State, objective prerequisites for the development of a conceptual approach to determining the essence, place and role of budget funds in the financial system of the State are getting formed. The results of the study can be used to improve the processes of formation, distribution, and use of financial resources.

scholarly journals ANTESEDEN DAN KONSEKUENSI MORAL PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Kota Pekanbaru)

2017 ◽  
Vol 3 (2) ◽  
pp. 61-75
Author(s):  
Yesi Mutia Basri ◽  
Al Azhar Al Azhar
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Employment Status ◽  
Demographic Factors ◽  
Tax Morale ◽  
Gender And Education ◽  
Gender Education ◽  
Tax Fraud ◽  
Socio Demographic Factors ◽  
Tax Payers

This study aims to examine socio-demographic factors (age, gender, and education), personal financial experience and political attitudes as a moral determinant of individual tax payers. This study also examines the consequences of tax morale that is tax evasion. This study uses 100 samples of individual tax payers registered in KPP Pratama Tampan Pekanbaru. By using regression analysis, the results showed that socio demographic factors, i.e. age, gender and education, did not affect the tax morale and employment status, furthermore as an entrepreneur also has no effect on tax morale. However, trust and satisfaction on democracy and politics affect tax morale. In addition, tax moral also affect the behavior of tax evasion.Keywords: age, gender, education, income, entrepreneurship, satisfaction, trust, tax morale, tax fraud

scholarly journals Automatic Exchange of Information on Indonesia Jurisdiction in order to Control Business Opportunities

Notaire ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 143
Author(s):  
Adrian Adhitana Tedja ◽  
Vincent Arta Wijaya ◽  
Jevelyn Lidyawati
Keyword(s):  
Tax Evasion ◽  
Comparative Approach ◽  
Conceptual Approach ◽  
Reporting Standard ◽  
Tax Havens ◽  
Exchange Of Information ◽  
Tax Amnesty ◽  
Bank Secrecy ◽  
Tax Payers ◽  
Business Sectors

The Automatic Exchange of Information (AEOI) is a product of  common reporting standard as a result of Indonesia's ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The convention purpose is to  prevent transnational tax evasion and money laudry, with the existence of an automatic exchange of information system through out members of the convention can enact and enforce its laws. The main problems concerning an autamated system is the jurisdiction regarding the enacting state, as well as bank secrecy laws in ratifying countries. With banks are compromised to reveal tax payers information to the state, many tax payers will eventually lose interest in one state and start seeking tax havens, which will impact the economy and business sectors as well as trade policies between states. The purpose of this research is to find out what law governs AEOI in Indonesia and its impact on transnational jurisdiction between ratifying and non-ratifying states. This research is a juridical-emphirical research which uses statute approach, conceptual approach and comparative approach. The research compares Indonesia laws including banking law as well as statistics of Indonesian economic growth since the enactment of tax amnesty as a reaction towards AEOI.

Coping Humor as a Mediator Between Emotional Intelligence and Job Satisfaction

2017 ◽  
Vol 16 (3) ◽  
pp. 155-159 ◽  
Author(s):  
Peizhen Sun ◽  
Jennifer J. Chen ◽  
Hongyan Jiang
Keyword(s):  
Job Satisfaction ◽  
Emotional Intelligence ◽  
Future Research ◽  
Satisfaction Scale ◽  
Primary School Teachers ◽  
Mediating Role ◽  
Regulation Of Emotion ◽  
The Relationship ◽  
Overall Job Satisfaction

Abstract. This study investigated the mediating role of coping humor in the relationship between emotional intelligence (EI) and job satisfaction. Participants were 398 primary school teachers in China, who completed the Wong Law Emotional Intelligence Scale, Coping Humor Scale, and Overall Job Satisfaction Scale. Results showed that coping humor was a significant mediator between EI and job satisfaction. A further examination revealed, however, that coping humor only mediated two sub-dimensions of EI (use of emotion and regulation of emotion) and job satisfaction. Implications for future research and limitations of the study are discussed.

Public Administration in the Islamic World: Considering the Importance of Religion, its Values and Culture

2019 ◽  
Vol 19 (2) ◽  
pp. 23-38
Author(s):  
Daniel Hummel
Keyword(s):  
Public Administration ◽  
Core Values ◽  
Comparative Perspective ◽  
Religious Values ◽  
Future Research ◽  
Islamic World ◽  
Salient Region ◽  
The People ◽  
Comparative Public Administration

A small but growing area of public administration scholarship appreciates the influence of religious values on various aspects of government. This appreciation parallels a growing interest in comparative public administration and indigenized forms of government which recognizes the role of culture in different approaches to government. This article is at the crossroads of these two trends while also considering a very salient region, the Islamic world. The Islamic world is uniquely religious, which makes this discussion even more relevant, as the nations that represent them strive towards legitimacy and stability. The history and core values of Islam need to be considered as they pertain to systems of government that are widely accepted by the people. In essence, this is being done in many countries across the Islamic world, providing fertile grounds for public administration research from a comparative perspective. This paper explores these possibilities for future research on this topic.

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