A simple mechanism leading to first-order phase transitions in a model of tax evasion

In this work, we study a dynamics of tax evasion. We considered a fully-connected population divided in three compartments, namely honest tax payers, tax evaders and susceptibles, a class that is composed by honest tax payers that can become evaders. We consider a contagion model where the transitions among the compartments are governed by probabilities. Such probabilities represent the possible interactions among the individuals, as well as the government fiscalization. We show by analytical and numerical calculations that the emergence of tax evaders in the population is associated with an active-absorbing nonequilibrium first-order phase transition. In the absorbing phase, only honest tax payers survive in the steady states of the model, and we observe a coexistence of the three subpopulations in the active phase.

New Income Tax Reliefs for Donations Made by Taxpayers for Purposes Related to Combating the Effects of the COVID-19 Pandemic

In an effort to limit the effects of the COVID-19 epidemic determined by restrictions in economic activity and various areas of social activity, the catalogue of preventive actions was expanded by tax and legal instruments in the form of income tax reliefs inclining taxpayers to certain behaviours. The reliefs entitle taxpayers to deduct the value of donations made for the purposes of counteracting COVID-19 from the tax base. Two types of such donations have been distinguished, i.e., donations for entities participating in the treatment of infected persons and donations for educational institutions providing remote education. The aim of this article is to establish the premises justifying the claim that the tax reliefs for donations made by income tax payers are autonomous in relation to other tax preferences available to taxpayers making donations for other socially useful purposes. The hypothesis about the ad hoc and temporary nature of these tax reliefs has been verified as true, and the dominance of the motivating and stimulating function over their fiscal function has been demonstrated. Symmetrical solutions have been identified in the legal structure of the subject tax reliefs, as the donor uses a deduction from the tax base, while the recipient does not include the accepted donation in their income. The study uses the legal-dogmatic method and, in addition, the empirical analytical method to present the jurisprudence of courts in the field of applying tax reliefs due to donations made by income tax payers.

Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi

This study aimed to compare the perceived usefulness, perceived convenience, perceived security and perceived satisfaction of tax payers between users of e-filing and non e-filing. The research located in Tax Office (KPP) Pratama Purwokerto, using primary data and secondary data collected by survey method. The registered taxpayers to use e-filing are 17.831 and the non e-filing are 44.332. Paired t-test was used to compare each variable between users of e-filing and non e-filing. Based on the analysis, it is can be concluded that: (1) there is no difference in perceived usefulness, users of e-filing and non e-filing has the perception that reporting tax return online and manual are equally useful; (2) there is a difference in perceived convenience, the user has a perception that the use of e-filing is more convenience than the manual; (3) there is a difference in perceived security, the user has a perception that the use of e-filing is more secure and confidential than the manual; (4) there is no difference in perceived satisfaction, either the e-filing and non e-filing are equally satisfied; and (5) as a whole, there are differences of perception between users of e-filing and non e-filing, so it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.

The Private World of Nursing Related to Incident Reporting

<p>During the 1990s governments, professionals and the public in general have had brought to their attention that incidents in healthcare are occurring in larger numbers than had ever been imagined and are costing tax-payers large amounts of money. Research sponsored by governments has tried to identify some objective evidence of the number of incidents and types of incidents that occur and to put forward some tools to assist with the risk management of incidents. The purpose of this project was to explore the experience of nurses related to incident reporting. The reporting of incidents is important as it identifies professional risks for nurses. A descriptive qualitative approach was the methodology used and individual interviews of five senior nurses was the method of data collection. Attention was given to finding out about the supports for and barriers against nurses in reporting incidents; the outcomes for nurses of incident reporting; and the organisational culture and scope of 'professional' behaviour of nurses around incident reporting. The findings revealed that nurses identified themselves as the major reporters of incidents. They considered there was not 'a level playing field' for all professionals around who, how and why incidents were reported, investigated and within the post incident processes. The nurses reported that they made daily decisions about what was an incident, and whether to report events as incidents. They identified aids and supports to the decisions they made such as the medium for reporting and fear of what happened when the incident form left the nurse and went to management. A number of significant implications were identified for nursing, management and organisations in this research. Nurses need to feel they work in organisations which have a culture of safety around incident reporting. Management need to clearly communicate policies, processes and organisational expectations related to incident reporting. This should include how incidents will be reported, investigated and the purposes for which management use incident reporting information. It is also important that adequate structures are in place to support nurses when an incident occurs as incidents when they occur have stressful consequences for the nurses who are involved. Professional nursing bodies need to give consideration to the development of clear guidelines on the legal and professional accountability of nurses related to incident reporting including the limitations of this accountability. When processes are clear a more effective approach can be taken to incident reporting, learning can occur and this will prevent the recurrence of some incidents.</p>

The Private World of Nursing Related to Incident Reporting

<p>During the 1990s governments, professionals and the public in general have had brought to their attention that incidents in healthcare are occurring in larger numbers than had ever been imagined and are costing tax-payers large amounts of money. Research sponsored by governments has tried to identify some objective evidence of the number of incidents and types of incidents that occur and to put forward some tools to assist with the risk management of incidents. The purpose of this project was to explore the experience of nurses related to incident reporting. The reporting of incidents is important as it identifies professional risks for nurses. A descriptive qualitative approach was the methodology used and individual interviews of five senior nurses was the method of data collection. Attention was given to finding out about the supports for and barriers against nurses in reporting incidents; the outcomes for nurses of incident reporting; and the organisational culture and scope of 'professional' behaviour of nurses around incident reporting. The findings revealed that nurses identified themselves as the major reporters of incidents. They considered there was not 'a level playing field' for all professionals around who, how and why incidents were reported, investigated and within the post incident processes. The nurses reported that they made daily decisions about what was an incident, and whether to report events as incidents. They identified aids and supports to the decisions they made such as the medium for reporting and fear of what happened when the incident form left the nurse and went to management. A number of significant implications were identified for nursing, management and organisations in this research. Nurses need to feel they work in organisations which have a culture of safety around incident reporting. Management need to clearly communicate policies, processes and organisational expectations related to incident reporting. This should include how incidents will be reported, investigated and the purposes for which management use incident reporting information. It is also important that adequate structures are in place to support nurses when an incident occurs as incidents when they occur have stressful consequences for the nurses who are involved. Professional nursing bodies need to give consideration to the development of clear guidelines on the legal and professional accountability of nurses related to incident reporting including the limitations of this accountability. When processes are clear a more effective approach can be taken to incident reporting, learning can occur and this will prevent the recurrence of some incidents.</p>

Tax Compliance and its Enforcement Instruments: Russian Approach

The absence of a tax compliance theory in the Russian doctrine predetermined the objectives of the study – the search for promising tools to achieve the willingness of taxpayers to comply with the tax legislation voluntarily, as well as determining the place of coercive measures against taxpayers in order to ensure tax compliance in the Russian Federation. The work is based on the complex application of a number of general and special research methods (structural and functional analysis, comparative legal, formal-logical, system-structural methods). The information base of the research is represented by domestic legal acts and judicial practice, official data of the Federal Tax Service of Russia, scientific works of both Russian and foreign authors. The study’s main outcome is to validate the conclusion that tax administration (in order to ensure tax compliance) must combine not only the tools of coercive influence (tax audits, horizontal tax monitoring, anti-tax avoidance measures aimed at tackling aggressive tax planning) but also stimulating tools: interaction between tax payers and tax authorities in the form of information exchange, sending recommendations and proposals to the taxpayer on independent clarification of the tax base and tax obligations

Critical Reading of Taxation in Anthony Burgess’s Man of Nazareth

Taxation remains one of the most important source of gathering financial means for a sustainable development. No earthly government can do without the taxes paid by its citizens. However, taxation is not understood in the same way by the government, the tax gatherers, tax payers and the “Man of Nazareth”. This study aims at critically analysing the issue of taxation as perceived by governments (or similar institutions), tax gatherers, tax payers and Jesus basing on the Man of Nazareth by Anthony Burgess.The results of this study show that taxes are important for the governments and every tax payer should consider tax paying as an obligation. Also, the present study concludes that taxes should be used for the purpose they are meant for.

ACCOUNTING TRETMENT OF PROPERTY TAX FOR BUDGET USERS

During the growth of economic activity, property tax became one of less generous taxes but still remained a very significant form of revenue due to fiscal federalization. Property tax in the Republic of Serbia is legally defined and regulated by Law on Property Taxes. This paper will show how budget users, running books on the principle of double-entry bookkeeping record property taxes. This tax is determined by self-taxation through submission of tax returns by tax payers. Methods of defining how equipment received as a gift, procurement of parts or assets through foreign donation and monetary assets by domestic donators is covered by bookkeeping, will by the subject of this paper.

Hasratul Qadar

This study aims to examine the role of the Village Head of Pulo Brayan Bengkel, East Medan District, in increasing the participation of the community in the implementation of the UN. The method used in this research is concurrent mix method. The data collection techniques used in this study are questionnaires, in-depth interviews, observation, literature study, and documentation. Data analysis technique used in this research is concurrent triangulation that is quantitative and qualitative data is done simultaneously in one stage of research. The results showed that there are still people in Pulo Brayan Bengkel Village who have not fulfilled their duties as tax payers. This is evidenced by the realization of UN revenue that is still far from the target.

Investigating of Factors Affecting Tax Payers Compliance: The Moderating Role of Tax Authorities' Moral Obligations

This study aims to investigates the effect of the tax authorities' attitude, and the effectiveness of the taxation system on tax compliance. This study also wants to investigates the moderating role of the tax authorities' moral obligations on the effect of the tax authorities' attitudes and the effectiveness of the taxation system on taxpayer compliance. The population in this study are non-employee individual taxpayers who are registered at the Primary Tax Service Office in Pekanbaru. The sampling technique in this study used purposive sampling. To test the direct effect of the tax authorities' attitude and the effectiveness of the taxation system, multiple regression analysis was used, while to test the moderating role of the tax authorities' morale obligation, moderated regression analysis was used. The results show that the attitude of the tax authorities and the effectiveness of the taxation system affect taxpayer compliance. This study also found that the tax authorities' morale obligations moderated the effect of the tax authorities' attitude and the effectiveness of the taxation system on taxpayer compliance.