Tax Collection and Administration System

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Research on the Construction of Tax Collection and Administration System for Natural Persons —Taking Live Streamers as the Research Object

Research on the Construction of Tax Collection and Administration System for Natural Persons —Taking Live Streamers as the Research Object

With the rapid development of the live streaming industry, the income level of the live streamers is rising rapidly. The income of the well-known live streamers can even be comparable to the first line of performing stars. But because the live streamers generally take the network name, stage names and other non-real way to live, the source of income had been hidden. It is difficult to supervise the in- come of live streamers because the tax authorities are in an inferior position of information collection in tax management. The tax authorities are always in the inferior position as they cannot obtain the symmetrical information. This is the root cause of problems and loopholes in the tax administration system [1]. In- formation asymmetry is a kind of regular restricting factor in the practice of tax collection and management; although it can’t eliminate asymmetric information fundamentally, we can try to create conditions to mitigate the restriction of asymmetric information [2]. Therefore, the general idea of establishing a natural person tax collection system should be building up a tax administration system that realizes information symmetry and relies on the third party information.
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IMPROVING TAX REVENUE COLLECTION IN UZBEKISTAN

IMPROVING TAX REVENUE COLLECTION IN UZBEKISTAN

If economic development is built on a competitive system while at the same time strengthening state control over property, then self-regulation mechanisms and feedback are weakened. In order to find out what is the impact of tax administration on the level of economic development, it is necessary to consider tax administration as the basis for the effectiveness of tax collection. In this regard, to obtain correct results, to determine the factors influencing the formation of tax administration, as the basis for tax collection, it will be necessary to investigate the essence of the phenomenon, characterized by the notion “collection taxes."
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Impact of Tax Administration Towards Government Revenue in Tanzania- Case of Dar-es Salaam Region

Impact of Tax Administration Towards Government Revenue in Tanzania- Case of Dar-es Salaam Region

Abstract: Purpose of this study was to assess the impacts of tax administration on government revenue in Tanzania- case of Dar es Salaam region. This study is more scientific and effective, whereby questionnaires have been used to access the required information. Researcher has been able to collect information from 85 respondents out of 100 targeted respondents from the area of the study. Findings of this study have been analyzed and reveal that, Good tax design, Effective tax policy and laws, Tax administrative structure, Tax collection methods, Proper use of computerized system of maintaining taxpayer Register, Outsourcing revenue collections to private tax collectors, Internal and external capacity building, Intensive coordination with other entities and Proper maintenance of taxpayer’s records are the main factors that enhance effective tax administration in Tanzania. It is concluded that Corruption practices on taxation issues, lack of awareness of Local Tax payers, political pressure to relax tax collections, ineffective tax laws and policies, Insufficient budget or funds, High rate of Tax evasion and avoidance, Outsourced revenue retained by Revenue collectors, lack of tax compliance, are the challenges facing tax administration in Tanzania. Also concluded that eradication of the mentioned challenges above effects/results to, Adequate tax collections, Efficient tax system, High tax compliance by tax payers, Attainment of revenue targets, Increase in tax bases and declined cost of revenue collection, Minimum Tax evasion and avoidance, and High service delivery capability are the impacts that result from Tax administration. Researcher has recommended for the following to be done on the way forward:- Emphasis has to be put on the tax laws and policies mechanism to be reviewed time to time in order to save the purpose due to the prevailing situation, international tax environments, and the changes on the technology on tax administration. Efforts should be put on improving the tax payer’s convenience in the assessment and payment process whilst at the same time entrenching effective and modern human resource management practices in the tax authorities in respect to vetting, recruitment and selection of employees. Tax collection Authorities should ensure that all revenue receivables are paid promptly into designated bank accounts and failure to do so within the stipulated period of time should attract to the severe penalties to the officers concerned.
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Some suggestions for a simpler and more equitable income tax system

Some suggestions for a simpler and more equitable income tax system

Unless the recommendations in question make for greater simplicity and equity in the administration, assessment, and collection of the Tax it will be generally felt that the labours of t[r]

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Tax Administration Integrity and its implications on effective revenue collection in Local Government Authorities: Insights from Moshi Tanzania

Tax Administration Integrity and its implications on effective revenue collection in Local Government Authorities: Insights from Moshi Tanzania

Principal agent theory: Explains social relations involving a delegation of authority (by a principal to an agent) and starts from the observation that the relationship results in problems of control. The most important problem emanates from difficulties in motivating an individual or organization to act on behalf of another. Moreover the problem of motivation is a result of difficulties associated with the inability of the principal to observe and control the actions of the agent (Milgrom and Roberts 1992). In this study, the principal-agent theory helped to understand the relationships among the key actors in revenue collections. The revenue collection shows relationships between the central government, local authority, tax administration system and taxpayers at different levels. The principal-agent framework is not only of interest for understanding the relationship between various administrative levels within the authority but is also useful for the understanding the relationship between citizen and political leaders.
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TAX ADMINISTRATION REFORMS AND FOREIGN DIRECT INVESTMENT: A CRITICAL LITERATURE REVIEW

TAX ADMINISTRATION REFORMS AND FOREIGN DIRECT INVESTMENT: A CRITICAL LITERATURE REVIEW

Globally, most developing counties in the word reviewed their trade policy to attract foreign direct investments. These countries use different incentives and tax rebates to influence economic development. Magdalena and Druica (2014) reported that trade liberalization, privatization and deregulation of economy are done with a view of attracting foreign capital. They noted that measures such as tax break, favorable regulations and subsidies are developed to stimulate foreign capital inflow. Bastagli and Coady (2013) observed that Africa implemented significant trade policy since 1980s because it was aid conditionality (structural adjustment program). They argued that the principal reforms were to remove import barriers and reduction in tariffs. OECD (2008) set out conditions necessary to stimulate foreign FDI. These include but not limited to offering incentives to access the market and profit opportunity, sound legal framework, economic stability, and a well responsive labor market. Tax administrative reforms are the link in which the government initiate policy and regulatory framework to stimulate foreign direct investments. Kenya Revenue Authority (KRA) (2016) indicate that the main aim of tax modernization is to enhance customers service, reduce the cost of collection, efficient business processes, transparency in tax administration, increased tax compliance levels and increased revenue collection. The report indicates that challenges confronting tax reforms are resistance to change, inadequate resources, system vulnerability and inadequate budget. The objective of review is to establish relationship between tax administration reforms and foreign direct investment.
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A Brief Survey on Impact of Flood on Children, Water Sanitation and Hygiene in Kashmir Valley

A Brief Survey on Impact of Flood on Children, Water Sanitation and Hygiene in Kashmir Valley

The proportion of tax earnings to gross domestic product (GDP) in Nigerian economy had been ranked and affirmed the least in the sub-Sahara African and as evolving economy, different reasons attested to this fact, hence, the study is aimed at investigate the inherent lacuna of tax governance apparatus in responses to economic development as broad objective. The study employed field research design, the research instrument that was deployed for collection of data is purposive and structured questionnaire targeted at elicit information from relevant and related stakeholders in tax matters, the research instrument and data collected were subjected to Cronbach alpha test and heteroscedasticity test to affirm the validity/reliability and best linear unbiased estimator of data collected respectively. The result revealed that the responsiveness of economic development to tax assessment, tax policy and tax administration were statistically significant inversely related while tax collection was statistically insignificant related directly with economic development. Thereby study concluded that poor management and administration of tax system in Nigeria responsible for adverse relationship that subsist between the proportion of tax earnings to GDP and resulted decayed and declined physical infrastructures and socio- economic development.
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Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups

Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups

At present, most of the residents have poor awareness of tax payment. They either take tax as a monster or ig- nore the importance and seriousness of it. There are following reasons. Firstly, the body of taxpayer is an enter- prise as legal person for a long time in our country and it rarely involves a natural person. Moreover, our gov- ernment imposes a minimum wage system, so taxpayers’ awareness of paying tax is not deep within people’s mind. Secondly, people’s understanding about taxation is superficial. Most of the residents didn’t realize that their life has a close connection with taxation. To some extent, some people’s awareness about taxation has been changed a little by with the propaganda of taxation, but we still have to make more efforts to strengthen their awareness of paying tax. Thirdly, the publicity of taxation is still not enough. Currently, publicity of taxation does not involve many aspects and it is simple in mean. For individual business and other groups who need to be popularized the knowledge of tax laws, tax government did not find an efficient way to promote the laws and explain the bug about income from labor service payment.
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Developing a sustainable tax efficiency model to reduce property tax non-compliance

Developing a sustainable tax efficiency model to reduce property tax non-compliance

Nevertheless, local authorities have to indicate a good mechanism to improve local administration, such as empowering budgeting procedures, enhance the property valuation method, practicing frequent revaluation exercise and smart record and valuation updating. For example, W oods (2007) had exposed the transformation in the property tax system through stern enforcement in Northern Ireland. Zorn et a l. (1999) mentioned that Bosnia and Herzegovina had changed their valuation method by using area-based property tax. Locally, the Prime M inister o f Malaysia in 2004 had urged all local authorities to strengthen and revitalize the property tax collection procedures to reduce relying on financial grants from federal and state government (Berita Harian, November 9, 2004). In Johor, the Chief M inister have directed 16 local authorities in the state to upgrade their property tax valuation equally or rather than at par o f the property's value throughout o f the state (Berita Harian, October 21, 2004). This is a proactive measure by Johor state government to improve the quality o f services taken by local authorities, although it is not a final solution. Local authorities have to meet the legal requirement to update the data on holdings and established for revaluation exercise for every five years (Buang Alias, 2000; Buang Alias et al., 2008). It is in line with the provisions in Section 137 (3), Local Government Act (Act 171) in other word to strengthen its capability. This section has clearly described that any new VL shall be prepared and completed once for every five years, or such an extended period as the State Authority may determine.
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Income Tax Assessment Techniques and Income Tax Collection: Evidence form Jordan

Income Tax Assessment Techniques and Income Tax Collection: Evidence form Jordan

addition to providing an extensive consulting services to taxpayers especially during the peak tax period . Kwai and Wong, (2011) study under the title “A Study on Self-Assessment Tax System Awareness in Malaysia” how to explore and identify the key dimensions that determine the service quality of the Inland Revenue Board, Malaysia (IRBM) under the new Self-Assessment tax system. The scope of this study is based on the perceptions of individual taxpayers (comprising government employees, private sector employees and self-employed businessmen) and tax agents. First, this study aims to investigate if Malaysian petty traders understand the mechanism of self-assessment tax system, and secondly, to solicit the problem faced by Malaysian petty traders in tax compliance and tax audit in the era of Self-Assessment tax system (SAS). The empirical study was undertaken by conducting a questionnaire survey based on convenient sampling of 310 respondents, that is, 193 male, petty traders and 117 female petty traders from 12 states in Malaysia. Findings from this study reviewed that the Self-Assessment tax system places an onerous responsibly for petty traders to comprehend the new system and to comply with the tax administration aspects as to the computations, payment of taxes, and record keepings. It is suggested that the IRBM to impose penalty discretionary, to take into account of the educational background, financial position, the amount of tax understated, the frequency of tax defaults of the petty traders. This study provides an important insight that the Malaysian tax policy makers and the IRBM ought to seriously consider a simpler and pragmatic tax assessment system, tailor make for petty traders to achieve tax administrative compliance, efficiency, particularly on the taxpayers‟ awareness and the services needs have some implications for tax planners and policy makers.
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EFFECT OF ONLINE TAXPAYER REGISTRATION ON TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES IN ELDORET TOWN, KENYA

EFFECT OF ONLINE TAXPAYER REGISTRATION ON TAX COMPLIANCE OF SMALL AND MEDIUM ENTERPRISES IN ELDORET TOWN, KENYA

Despite the increasing need to increase revenue collection and enforcement so as to provide public services, developing countries still face the challenges of low tax compliance and tax administration (ACCA, 2012). Tax compliance rates among Micro, Small and Medium sized establishment in Kenya are low and yet iTax system was initiated to avert the pitfalls of manual filing of returns (Muita, 2011). According to an economic survey by Ibrahim in 2017 on Micro, Small and Medium sized establishment in Kenya revealed that there are approximately more than 7.4 million such establishments. The economic survey further revealed that majority of the establishments are non tax compliant (Ibrahim, 2017). On the other hand, few studies exist on tax compliance among Small and Medium Enterprises, more so the effect of compliance costs on their tax compliance levels. For example, Wasao (2014) did a study on the effect of online tax system on tax compliance among small tax payers in East of Nairobi Tax, found out that online system does affect tax compliance level among small taxpayers in East of Nairobi as far as registration, filing and payments were concerned. The researcher recommended a further study to be carried out on tax compliance among value added tax payers in other towns besides Nairobi. The current study therefore, sought to fill this gap in knowledge by investigating the effect of online tax registration on tax compliance among small taxpayers at Eldoret with more emphasis on Value Added taxpayers.
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Issues and Challenges Inherent in the Nigerian Tax System

Issues and Challenges Inherent in the Nigerian Tax System

Abstract: The study examined the issues and challenges inherent in the Nigerian tax system. The theoretical framework approach was adopted in this study. The Nigerian tax system is designed as a means of income generation. The three tiers of government have the responsibility of tax administration in Nigeria. Nigeria tax system is confronted with many issues and challenges such as multiplicity of taxes, bad administration, non-availability of database, tax touting, complex nature of the Nigerian tax laws, minimum tax, commencement, change of accounting date and cessation, and non-payment of tax refunds. The way forward includes streamlining collection mechanism, ensuring good, effective and efficient tax administration, introduction of tax technology, tax awareness and communication, simplifying the tax laws and abolishing some, refund of taxes overpaid, independent of tax authorities (boards of internal revenue), addressing the issue of corruption among tax officials, strengthening of tax audit, establishing special courts to handle tax issues, and stiffer penalty for tax evasion and other tax offences.
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VAT Collection Methods

VAT Collection Methods

The current VAT system is prone to tax evasion. Each EU Member State has a different structure of the VAT gap, which also affects the requirements laid on an effective system. All suggested methods of VAT collection efficiently reduce carousel fraud. However, they do not suppress other types of VAT evasion as for example hiding of revenues. Our qualitative analysis reveals that all new methods involve additional administrative and compliance costs. One of the reasons is that all these methods require various administrative obligations in form of sales and purchase listings reported by taxpayers to tax authorities. Also, implementation costs associated with new methods significantly different from the current VAT system cannot be disregarded.
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Preying on the Web: Tax Collection in the Virtual World

Preying on the Web: Tax Collection in the Virtual World

180. See, e.g., Dainippon Screen Mfg. Co. v. CFMT, Inc., 142 F.3d 1266, 1270 (Fed. Cir. 1998) (California law); Genetic Implant Sys., Inc. v. Core-Vent Corp., 123 F.3d 1455, 1458 (Fed. Cir. 1997) (Washington law); CompuServe, Inc. v. Patterson, 89 F.3d 1257, 1262 (6th Cir. 1996) (Ohio law); Butler v. Beer Across America, 83 F. Supp. 2d 1261, 1266 (N.D. Ala. 2000); ESAB Group, Inc. v. Centricut, L.L.C., 34 F. Supp. 2d 323, 328 (D.S.C. 1999); Mil- lennium Enter., Inc. v. Millennium Music, L.P., 33 F. Supp. 2d 907, 909 (D. Or. 1999); Su- perguide Corp. v. Kegan, 987 F. Supp. 481, 486 (W.D.N.C. 1997); SF Hotel Co., L.P. v. En- ergy Invest., Inc., 985 F. Supp. 1032, 1033 (D. Kan. 1997); Telco Communs. Group, Inc. v. An Apple a Day, Inc., 977 F. Supp. 404, 405 (E.D. Va. 1997); Weber v. Jolly Hotels, 977 F. Supp. 327, 330 (D.N.J. 1997); CD Solutions, Inc. v. Tooker, 965 F. Supp. 17, 19-20 (N.D. Tex. 1997); Zippo Mfg. Co. v. Zippo Dot Com, Inc., 952 F. Supp. 1119, 1122 (E.D. Pa. 1997); Transcraft Corp. v. Doonan Trailer Corp., 45 U.S.P.Q.2d (BNA) 1097, 1997 WL 733905, at *2 (N.D. Ill. 1997); Maritz, Inc. v. Cybergold, Inc., 947 F. Supp. 1328, 1330-31 (E.D. Mo. 1996); EDIAS Soft. Int’l, L.L.C. v. BASIS Int’l, Ltd., 947 F. Supp. 413, 416 (D. Ariz. 1996); Panavision Int’l, L.P. v. Toeppen, 938 F. Supp. 616, 620 (C.D. Cal. 1996); Inset Sys., Inc. v. Instruction Set, Inc., 937 F. Supp. 161, 165 (D. Conn. 1996); Pres-Kap, Inc. v. System One, Direct Access, Inc., 636 So. 2d 1351, 1352 (Fla. 3d DCA 1994); State v. Granite Gate Re- sorts, Inc., 568 N.W.2d 715, 718 (Minn. App. 1997), aff’d by an evenly divided court, 576 N.W.2d 747 (Minn. 1998) (addressing state complaint alleging deceptive trade practices, false advertising). But see Hearst Corp. v. Goldberger, No. 96 Civ. 3620 (PKL) (AJP), 1997 WL 97097, at *9 (S.D. N.Y. Feb. 26, 1997) (holding that the New York statute does not ex- tend jurisdiction to the full extent of the Due Process Clause); Cortlandt Racquet Club, Inc. v. O Saunatec, Ltd., 978 F. Supp. 520, 526 (S.D.N.Y. 1997) (same).
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Changes of Tax Rates and Their Impact on Revenues of the Tax Administration of Kosovo

Changes of Tax Rates and Their Impact on Revenues of the Tax Administration of Kosovo

The Agency which deals with tax administration is the Tax Administration in Kosovo (TAK). From the beginning of the work of TAK, from 2000 until today, Kosovo`s tax system has been constantly adapting changes in tax laws as well as in tax rates. The main focus of this paper is how changes affect the applicable tax rates in Kosovo and how much impact has this change on the TAK revenues. The current applicable taxes in Kosovo are: Value added tax (VAT); Personal income tax (PIT), and Corporate income tax (CIT). All these different kinds of taxes have undergone changes in their application as well as in their level of tax rates.
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Evaluation of the Impacts of Selected Tax Reforms Influencing the Income of Individuals in the Czech Republic

Evaluation of the Impacts of Selected Tax Reforms Influencing the Income of Individuals in the Czech Republic

We use two main explanatory variables alternatively for model with PIT as dependent variable (Model I) and for two models with SSC as dependent variable (Model II) and HIC as dependent variable (Model III). The reason for this solution is the different construction of PIT tax base and assessment bases of SSC and HIC. While since 2008 in the case of PIT is the tax base for employees so called super-gross wage (it means gross wage plus social and health insurance contribution paid by employer), in the cases of SSC and HIC is the assessment base the gross wage. Given the problematic approximation of tax and assessment bases for self-employed persons and their relatively minor significance in the public revenues we do not work with any variable that would describe it. But it can be expected that the development of their bases will be strongly correlated with the development of employees’ wages. We can therefore assume, that the variables “Compensation of Employees” and “Wages and Salaries” contain in themselves also the 1: Developement in personal income tax revenue, social security contribution and health insurance contribution revenues for 1994 – 2014 (in billions of CZK)
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The Fourth Century Tax Roll in the Princeton Collection

The Fourth Century Tax Roll in the Princeton Collection

We, Aurelii Ation and Longinns and Ptolemaios and Inlins and Paesis, all sitologoi of Philadelphia and the district of Tanis, have had measured and have received in the granary of the vi[r]

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Research on Perfecting Government Non Tax Revenue Management System

Research on Perfecting Government Non Tax Revenue Management System

The rapid expansion of local government’s non-tax revenue is easy to encourage repeated construction and blind construction, resulting in convergence of in- dustrial structure, serious waste of funds and decline in benefits, and at the same time aggravating the difficulty of national industrial structure adjust- ment. Under the fiscal decentralization system, local governments have the initiative to develop the local economy, which is due to the interests of local governments. It intensifies the structural contradictions of economic develop- ment and reduces the quality and efficiency of economic growth. For example, some local governments blindly borrow money to invest regardless of economic development conditions and their own affordability. However, investment projects started under the background of blind borrowing are often inefficient, and some even repeat construction. The date of completion is the time of loss, which not only cannot produce the “poverty eradication” effect, but also places a heavier debt bur- den on the local government and reduces the quality and efficiency of economic growth.
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Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

contractors, professional practitioners like lawyers, doctors, accountants, architects and traders in shops among others. As observed by Ayua (1999) these persons blatantly refuse to pay tax by reporting losses every year. According to him, many of these professionals live a lifestyle inconsistent with reported income, which is usually unrealistically low for the nature of their businesses. Civil Servants and their salaried workers are the only class of people that actually pay tax in Nigeria. However, even among the salaried workers, he added, many have turned the statutory personal allowances and relief into a fertile ground for tax evasion. Almost all Nigerian taxpayers are married with four children! Similarly, despite the tax provision meant to plug loopholes through which taxable persons can minimize tax liability the self- employed persons employ all kinds of avoidance schemes to minimize or escape tax liability and makes you wonder whether there are still any tax officials working in that capacity. Such scenarios, no doubt, say a lot about tax administration system in Nigeria both in its design and in the disposition of some taxpayers towards taxation. While it immediately presupposes that there are legal framework put in place to punish tax evaders it perhaps raises a poser on the efficiency and effectiveness of tax laws and tax administration in Nigeria. Some state governments in an effort towards solving this problem had even gone to the extent of engaging the services of tax consultants. This government effort, notwithstanding, the problem of tax evasion and avoidance still persists (Alabi, 2001 as cited by Ayodele,2006). There is no doubt that revenue due any government will be reduced by the unpatriotic act of tax evaders thereby affecting economic growth.
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Electronic Toll Tax Collection and Security System

Electronic Toll Tax Collection and Security System

The entire process of the proposed system: detection of RF card, identifying the vehicle at the toll station with the help of RF tag installed on the vehicle as well as the database displayed on the computer, deducting appropriate amount from the balance in RF card as toll tax, operation of motor driven gates to pass the vehicles, transmission of the transaction details to the motorist as well as providing information about recharge schemes would be operated in real- time. The database would be updated about every toll transaction history. Thus, the system would prove to be a gem in terms of security purpose and providing support throughout irrespective of daytime, weather and other ephemeral conditions.
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