The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we...The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches.After using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax compliance.Additionally,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries.Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.展开更多
This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementati...This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.展开更多
Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having diffi...Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.展开更多
The main issue faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply with the regulations of a tax system.Business sector is one of the fastest growing sectors of the economy ...The main issue faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply with the regulations of a tax system.Business sector is one of the fastest growing sectors of the economy in Ethiopia.The study specifically sought the effect of tax audit,fines and penalties,and tax education and knowledge on tax compliance in Hawassa City,south nations,nationalities and peoples’regional state.Population under this research comprises Hawassa City audit officers who are 50 audit officers.Since the number of staff is not large,the study used census approach.Data were collected using structured questionnaire,both primary and secondary data were used.Descriptive statistical tools and correlation and multiple regressions analysis were used in analyzing the data collected.The study findings showed that probability of tax audit,and tax knowledge and education have positive effect on level of tax compliance.Similarly,fines/penalties have positive effect on level of tax compliances.The study provides some preliminary evidence that probability of tax audit,imposing fines/penalties and provision of tax knowledge and education will improve tax compliance.There should be stiff enforcement of fines and penalties to deter tax evasion.Additionally,tax authorities should simplify processes involved in filling of returns and payment of taxes.展开更多
Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study enco...Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.展开更多
In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsibl...In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.展开更多
At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as i...At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.展开更多
This article explores the integration of behavioral science in optimizing tax services and streamlining tax compliance for VAT return filing under the Zakat,Tax and Customs Authority(ZATCA).ZATCA implemented six behav...This article explores the integration of behavioral science in optimizing tax services and streamlining tax compliance for VAT return filing under the Zakat,Tax and Customs Authority(ZATCA).ZATCA implemented six behavioral interventions designed to simplify the process for distinct taxpayer personas:bundlers,patterned filers,and irregular filers.These interventions were grounded in evidence-based behavioral insights and rigorously tested through randomized experiments on a diverse sample of taxpayers based on their historical filing patterns.The results showed significant improvement in on-time filing rates,with increases of 3 to 15 percentage points compared with control groups.The article demonstrates behavioral science can optimize tax services by reducing complexity and promoting voluntary compliance through simplified interventions.The findings provide a replicableframework for addressing similar challenges in tax administration globally,contributing to the ongoing efforts to streamline tax compliance and improve governance practices.展开更多
Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have ...Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development.Many researches have been conducted on taxpayers’compliance,but not many considered the effect of Control of Corruption(COC)in their study.This study looked at the probable influence of COC on individual taxpayers’voluntary tax compliance behaviour in South-West,Nigeria.Survey research design was adopted for the study.Population for the study was 5,216,422 individual taxpayers in three selected states.A validated questionnaire was used to collect data from respondents by means of Stratified and random sampling techniques with a sample size of 1,200 and this gives a response rate of 87.6%.The reliability test using Cronbach’s alpha coefficients ranged from 0.79 to 0.86.The study adopts descriptive and inferential statistics to analyze the data at 0.05 level of significance.The study shows that COC positively influenced voluntary tax compliance among individual taxpayers in the study states(Adj.R2=0.063,F(6,1050)=12.68,p=0.000).There was evidence that trust in government,COC,and employment status have significant relationship with voluntary tax compliance behaviour in the study states(β=0.139,t(1044)=6.125,p=0.000,β=0.154,t(1044)=5.025,p=0.000,β=-0.237,t(1044)=-3.562,p=0.00)while gender,age,and educational level do not have significant relationship with voluntary tax compliance(β=0.036,t(1044)=0.664,p=0.664,β=-0.002,t(1044)=-0.080,p=0.936,β=0.035,t(1044)=1.081,p=0.280),respectively.The study concluded that control of corruption influenced individual voluntary tax compliance.Government should put better stiff strategies in controlling corruption on tax matters,overhaul the internal control mechanism,establish state anti-graft agencies,and put stiff punishment for any fraudulent activity on tax revenue generation while zero tolerance to corruption should be seen and practice.展开更多
The Inland Revenue Department(IRD)is the authority which administers the tax law in the Hong Kong Special Administrative Region of the People’s Republic of China.This article shares the IRD’s experience in applying ...The Inland Revenue Department(IRD)is the authority which administers the tax law in the Hong Kong Special Administrative Region of the People’s Republic of China.This article shares the IRD’s experience in applying digitalised tax administration to enhance taxpayer services and improve tax compliance.This can be achieved through developing user-friendly digital platforms for filing and communication,the use of prepopulated tax returns,fillable PDF public forms and online systems for paying taxes,and providing accessible and easy-to-understand tax information on the Internet.展开更多
This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as impr...This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as improve tax collection for a nation. Therefore, this study solicits perceptions from various stakeholders on the new service while retaining the principle of justice that lies in the tax system. External tax audit refers to the process of business income tax returns being attested by other than the tax authority. External tax audit has been implemented successfully to increase tax compliance in some areas such as Taiwan, Bangladesh and United States of America. Therefore, this study examines the benefits and risks influencing the implementation of external tax audit in Malaysia from the viewpoints of corporate taxpayers and tax agents. Data is obtained through questionnaire from the selected respondents. Findings from multiple regression analysis reveal that tax agents and taxpayers agree with the implementation of this new service. For tax agents, the external tax audit has benefits and risks, while taxpayers believe that only benefits influence their agreement to the external tax audit. This study contributes to the tax literature by providing knowledge on the feasibility of external tax audit implementation in Malaysia.展开更多
Implementing tools to modernise tax administration in Poland is crucial both for the stability of public finances and for the fairness and efficiency of the entire economic system.Actions undertaken in Poland in this ...Implementing tools to modernise tax administration in Poland is crucial both for the stability of public finances and for the fairness and efficiency of the entire economic system.Actions undertaken in Poland in this area since 2015 have been aimed at increasing state budget revenues.These tools effectively counteract tax fraud,such as value-added tax(VAT)fraud and income concealment.This,in turn,increases revenues from VAT,corporate income tax(CIT)and personal income tax(PIT),improves the state budget balance,and enhances the government’s ability to finance public services such as healthcare,education,and infrastructure.Furthermore,implementing tools to modernise tax administration helps reduce the size of the grey economy and curb unfair competition.This prevents honest entrepreneurs from being forced out of the market by those who lower prices through tax avoidance.However,it is essential to continuously improve these tools to prevent the tax gap from widening over time.展开更多
The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and commun...The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax rules.The development of digital technology within government can help tax administrations to implement the latest international tax rules and monitor taxpayer activities more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data acquired.Wider international tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax rulings.These give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk assessment.Digitalisation can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business systems.Full use of technology combined with adequate governance can boost the efficiency of tax administration.The Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)can be a platform for cooperation among tax administrations to gain more efficiency.It is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology.展开更多
What tasks do technological changes taking place in the world impose on tax administrations,and at the same time,what opportunities do they create in enforcing the principle of public responsibility?How can innovation...What tasks do technological changes taking place in the world impose on tax administrations,and at the same time,what opportunities do they create in enforcing the principle of public responsibility?How can innovations like European Digital Identity Wallet(EUDIW)be applied in the authentication environment?What assistance can the authorities provide in the integrity of taxpayers'business data?What developments are seen in the work of the Hungarian tax administration to use transaction-based data to contribute to a more modern public administration system and,last but not least,to a fair public burden?How does blockchain as a technology platform support data integrity?How does personalized and easy-to-understand communication revolutionize customer information?These questions are answered in this article.展开更多
Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and growing.In Indonesia,taxes continue to be the major contributor to the budget.Indonesia’s ...Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and growing.In Indonesia,taxes continue to be the major contributor to the budget.Indonesia’s tax authority must collect taxes and duties owed in line with the law and in a manner that maintains confidence in the tax system and its administrations in order to keep the economy afloat.Thus,it is vital to devise a plan to prevent revenue loss.This article aims to evaluate the efforts of Indonesia’s tax authority to improve tax services as an investment and trade promotion strategy,as well as to improve tax compliance among taxpayers.This article will detail the efforts taken by the Directorate General of Taxes(DGT)to reform tax services,and the current work and future outlook of DGT’s tax services reform.展开更多
BRITACOM has set up the mission to accelerate the Sustainable Development including the economic growth of the BRI jurisdictions—a mission fully supported by ICC.A key element for growth and investment is creating tr...BRITACOM has set up the mission to accelerate the Sustainable Development including the economic growth of the BRI jurisdictions—a mission fully supported by ICC.A key element for growth and investment is creating transparency for business.In that regard,tax factors represent only one but an important element which can influence international trade and cross-border investments.Therefore the question arises if there should be a performance metric analyzing the tax and investment climate.This article discusses on behalf of ICC the relevant factors how transparency can be created and if there is a fit within BRITACOM’s vision.展开更多
Central Bank Digital Currencies (CBDCs) may offer transformativeopportunities for tax policy and administration, particularly if features like program-mability and enhanced transparency are implemented. Automating fis...Central Bank Digital Currencies (CBDCs) may offer transformativeopportunities for tax policy and administration, particularly if features like program-mability and enhanced transparency are implemented. Automating fiscal transferscould streamline government payments and reduce administrative burdens, whileprogrammable tax enforcement could simplify compliance and recovery processes.Limited privacy capabilities may help address tax evasion and llicit financial flowsby creating a transparent and traceable audit trail. However, implementing CBDCsinvolves balancing these benefits with challenges such as privacy protection anddata security. Wide adoption requires a secure and trusted digital currency system that safeguards personal and financial information, preventing unauthorized access and cyberat-tacks. Additionally, CBDCS present risks like disintermediation and“digital dollarization”, whichrequires careful design to mitigate. Cross-border use of CBDCS could reduce transaction costsand promote economic integration among Belt and Road Initiative (BRI) jurisdictions, but coordi-nation on standards is essential to prevent regulatory competition. CBDCs have the potential toreshape financial and tax systems, being thus important to explore their design and governance.展开更多
Sierra Leone National Revenue Authority(NRA)has struggled with a manual system of tax administration for so many years.The Domestic Tax Department that deals with Goods and Services Tax(GST)was also overwhelmed by a m...Sierra Leone National Revenue Authority(NRA)has struggled with a manual system of tax administration for so many years.The Domestic Tax Department that deals with Goods and Services Tax(GST)was also overwhelmed by a manual receipting system,which obviously posed serious threat to revenue growth and the overall tax administration system.Prior to the digitalization of the processes and procedures of the tax system,the NRA’s key focus was directed towards increasing compliance and revenue using other techniques in the absence of automation.The introduction of the Electronic Cash Register is proving to be a game changer in the domestic revenue mobilization.This article gives us an insight into how far the NRA has come in the implementation of the Electronic Cash Register.展开更多
基金funded through the following research grants:Czech Science Foundation Project No.18-14082SUni-versity of Economics(Prague),Faculty of Finance and Accounting VSE Project No.IP 100040+1 种基金Science without Borders program no.229760/2013-9(CNPq—Brazilian National Council for Scientific and Technological Development)CAPES-PrInt Project No.88887.310237/2018-00“Cérebro,Cognição e Comportamento:Teoria e Aplicação para Inovação em Negócios”.
文摘The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance attitudes.Through frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic branches.After using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax compliance.Additionally,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist countries.Our results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.
文摘This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.
文摘Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.
文摘The main issue faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply with the regulations of a tax system.Business sector is one of the fastest growing sectors of the economy in Ethiopia.The study specifically sought the effect of tax audit,fines and penalties,and tax education and knowledge on tax compliance in Hawassa City,south nations,nationalities and peoples’regional state.Population under this research comprises Hawassa City audit officers who are 50 audit officers.Since the number of staff is not large,the study used census approach.Data were collected using structured questionnaire,both primary and secondary data were used.Descriptive statistical tools and correlation and multiple regressions analysis were used in analyzing the data collected.The study findings showed that probability of tax audit,and tax knowledge and education have positive effect on level of tax compliance.Similarly,fines/penalties have positive effect on level of tax compliances.The study provides some preliminary evidence that probability of tax audit,imposing fines/penalties and provision of tax knowledge and education will improve tax compliance.There should be stiff enforcement of fines and penalties to deter tax evasion.Additionally,tax authorities should simplify processes involved in filling of returns and payment of taxes.
文摘Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.
文摘In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.
文摘At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.
文摘This article explores the integration of behavioral science in optimizing tax services and streamlining tax compliance for VAT return filing under the Zakat,Tax and Customs Authority(ZATCA).ZATCA implemented six behavioral interventions designed to simplify the process for distinct taxpayer personas:bundlers,patterned filers,and irregular filers.These interventions were grounded in evidence-based behavioral insights and rigorously tested through randomized experiments on a diverse sample of taxpayers based on their historical filing patterns.The results showed significant improvement in on-time filing rates,with increases of 3 to 15 percentage points compared with control groups.The article demonstrates behavioral science can optimize tax services by reducing complexity and promoting voluntary compliance through simplified interventions.The findings provide a replicableframework for addressing similar challenges in tax administration globally,contributing to the ongoing efforts to streamline tax compliance and improve governance practices.
文摘Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development.Many researches have been conducted on taxpayers’compliance,but not many considered the effect of Control of Corruption(COC)in their study.This study looked at the probable influence of COC on individual taxpayers’voluntary tax compliance behaviour in South-West,Nigeria.Survey research design was adopted for the study.Population for the study was 5,216,422 individual taxpayers in three selected states.A validated questionnaire was used to collect data from respondents by means of Stratified and random sampling techniques with a sample size of 1,200 and this gives a response rate of 87.6%.The reliability test using Cronbach’s alpha coefficients ranged from 0.79 to 0.86.The study adopts descriptive and inferential statistics to analyze the data at 0.05 level of significance.The study shows that COC positively influenced voluntary tax compliance among individual taxpayers in the study states(Adj.R2=0.063,F(6,1050)=12.68,p=0.000).There was evidence that trust in government,COC,and employment status have significant relationship with voluntary tax compliance behaviour in the study states(β=0.139,t(1044)=6.125,p=0.000,β=0.154,t(1044)=5.025,p=0.000,β=-0.237,t(1044)=-3.562,p=0.00)while gender,age,and educational level do not have significant relationship with voluntary tax compliance(β=0.036,t(1044)=0.664,p=0.664,β=-0.002,t(1044)=-0.080,p=0.936,β=0.035,t(1044)=1.081,p=0.280),respectively.The study concluded that control of corruption influenced individual voluntary tax compliance.Government should put better stiff strategies in controlling corruption on tax matters,overhaul the internal control mechanism,establish state anti-graft agencies,and put stiff punishment for any fraudulent activity on tax revenue generation while zero tolerance to corruption should be seen and practice.
文摘The Inland Revenue Department(IRD)is the authority which administers the tax law in the Hong Kong Special Administrative Region of the People’s Republic of China.This article shares the IRD’s experience in applying digitalised tax administration to enhance taxpayer services and improve tax compliance.This can be achieved through developing user-friendly digital platforms for filing and communication,the use of prepopulated tax returns,fillable PDF public forms and online systems for paying taxes,and providing accessible and easy-to-understand tax information on the Internet.
文摘This study examines the feasibility of external tax audit implementation in Malaysia. External tax audit has been purported to enhance tax administration efficiency, deter tax evasion and noncompliance as well as improve tax collection for a nation. Therefore, this study solicits perceptions from various stakeholders on the new service while retaining the principle of justice that lies in the tax system. External tax audit refers to the process of business income tax returns being attested by other than the tax authority. External tax audit has been implemented successfully to increase tax compliance in some areas such as Taiwan, Bangladesh and United States of America. Therefore, this study examines the benefits and risks influencing the implementation of external tax audit in Malaysia from the viewpoints of corporate taxpayers and tax agents. Data is obtained through questionnaire from the selected respondents. Findings from multiple regression analysis reveal that tax agents and taxpayers agree with the implementation of this new service. For tax agents, the external tax audit has benefits and risks, while taxpayers believe that only benefits influence their agreement to the external tax audit. This study contributes to the tax literature by providing knowledge on the feasibility of external tax audit implementation in Malaysia.
文摘Implementing tools to modernise tax administration in Poland is crucial both for the stability of public finances and for the fairness and efficiency of the entire economic system.Actions undertaken in Poland in this area since 2015 have been aimed at increasing state budget revenues.These tools effectively counteract tax fraud,such as value-added tax(VAT)fraud and income concealment.This,in turn,increases revenues from VAT,corporate income tax(CIT)and personal income tax(PIT),improves the state budget balance,and enhances the government’s ability to finance public services such as healthcare,education,and infrastructure.Furthermore,implementing tools to modernise tax administration helps reduce the size of the grey economy and curb unfair competition.This prevents honest entrepreneurs from being forced out of the market by those who lower prices through tax avoidance.However,it is essential to continuously improve these tools to prevent the tax gap from widening over time.
文摘The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax rules.The development of digital technology within government can help tax administrations to implement the latest international tax rules and monitor taxpayer activities more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data acquired.Wider international tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax rulings.These give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk assessment.Digitalisation can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business systems.Full use of technology combined with adequate governance can boost the efficiency of tax administration.The Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)can be a platform for cooperation among tax administrations to gain more efficiency.It is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology.
文摘What tasks do technological changes taking place in the world impose on tax administrations,and at the same time,what opportunities do they create in enforcing the principle of public responsibility?How can innovations like European Digital Identity Wallet(EUDIW)be applied in the authentication environment?What assistance can the authorities provide in the integrity of taxpayers'business data?What developments are seen in the work of the Hungarian tax administration to use transaction-based data to contribute to a more modern public administration system and,last but not least,to a fair public burden?How does blockchain as a technology platform support data integrity?How does personalized and easy-to-understand communication revolutionize customer information?These questions are answered in this article.
文摘Maintaining economic growth is a challenging undertaking.A nation requires numerous resources to keep its economy running and growing.In Indonesia,taxes continue to be the major contributor to the budget.Indonesia’s tax authority must collect taxes and duties owed in line with the law and in a manner that maintains confidence in the tax system and its administrations in order to keep the economy afloat.Thus,it is vital to devise a plan to prevent revenue loss.This article aims to evaluate the efforts of Indonesia’s tax authority to improve tax services as an investment and trade promotion strategy,as well as to improve tax compliance among taxpayers.This article will detail the efforts taken by the Directorate General of Taxes(DGT)to reform tax services,and the current work and future outlook of DGT’s tax services reform.
文摘BRITACOM has set up the mission to accelerate the Sustainable Development including the economic growth of the BRI jurisdictions—a mission fully supported by ICC.A key element for growth and investment is creating transparency for business.In that regard,tax factors represent only one but an important element which can influence international trade and cross-border investments.Therefore the question arises if there should be a performance metric analyzing the tax and investment climate.This article discusses on behalf of ICC the relevant factors how transparency can be created and if there is a fit within BRITACOM’s vision.
文摘Central Bank Digital Currencies (CBDCs) may offer transformativeopportunities for tax policy and administration, particularly if features like program-mability and enhanced transparency are implemented. Automating fiscal transferscould streamline government payments and reduce administrative burdens, whileprogrammable tax enforcement could simplify compliance and recovery processes.Limited privacy capabilities may help address tax evasion and llicit financial flowsby creating a transparent and traceable audit trail. However, implementing CBDCsinvolves balancing these benefits with challenges such as privacy protection anddata security. Wide adoption requires a secure and trusted digital currency system that safeguards personal and financial information, preventing unauthorized access and cyberat-tacks. Additionally, CBDCS present risks like disintermediation and“digital dollarization”, whichrequires careful design to mitigate. Cross-border use of CBDCS could reduce transaction costsand promote economic integration among Belt and Road Initiative (BRI) jurisdictions, but coordi-nation on standards is essential to prevent regulatory competition. CBDCs have the potential toreshape financial and tax systems, being thus important to explore their design and governance.
文摘Sierra Leone National Revenue Authority(NRA)has struggled with a manual system of tax administration for so many years.The Domestic Tax Department that deals with Goods and Services Tax(GST)was also overwhelmed by a manual receipting system,which obviously posed serious threat to revenue growth and the overall tax administration system.Prior to the digitalization of the processes and procedures of the tax system,the NRA’s key focus was directed towards increasing compliance and revenue using other techniques in the absence of automation.The introduction of the Electronic Cash Register is proving to be a game changer in the domestic revenue mobilization.This article gives us an insight into how far the NRA has come in the implementation of the Electronic Cash Register.
