journal of tax administration

PDF Impact of Tax Administration on Government Revenue in a ... It aims to develop theory and practice, Journal of Property Tax Assessment & Administration It aims to develop theory and practice, to compare experiences internationally, and . Factors influencing taxpayers to engage in tax evasion ... The Journal takes a wide-angle approach to taxpayers and tax topics, covering individuals and corporations, estates . The perception of Taxpayers towards the seriousness of tax evasion is influenced by several factors such as tax fairness and equity, probability of being audited, culture, and the understanding (perception) towards the government and taxation. 3 No. For The individual may consider that this tax is excessive and inconsistent with the amount of 2; February 2013 51 They also oblige that all public revenues be paid into the Consolidated Revenue Fund. View The Current Issue. (2007) Tax Evasion Problems in Nigeria: A Critique. However, many developing countries lack effective tax administration structures and processes. Our research on this theme encompasses all aspects of tax administration, from technology adoption, to data management and strategies for collecting revenue from different types of taxpayers. Nigeria's educational system does not receive sufficient finances and nearly every new administration proposes greater levels of borrowing on the belief that they would enhance the economy, particularly human capital. The journal provides academics, tax policymakers and tax practitioners with an interdisciplinary forum through which they can . Journal of Tax Administration Vol 5:1 2019 . 5, pp. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. In recent years a number of papers have been published validating the positive impact of parks on property values. A. S., & Al-Laban, D. A. (2018). Department of Accounting, Babcock University, Ogun State, Nigeria. 13-22. Tax Compliance, Self-Assessment and Tax Administration Journal of Finance and Management in Public Services. Electronic tax system -i Tax, was introduced by Kenya Revenue Authority to increase financial collection, administration, avail services to the tax payers all the time from anywhere, reduce costs of compliance and improve tax compliance. For The environment is the immediate setting of which a tax administration operates. he IRS's offshore voluntary compliance initiative is a one-time amnesty program applicable generally to taxpayers who underreported their 1999, 2000, 2001 and/or 2002 taxable income using payment cards (debit, credit and charge cards) issued by foreign banks and/or offshore financial foreign entities (foreign trusts, corporations, partnerships and financial . I. Awareness taxpayer variable is another exogenous variable. This paper proposes a performance management framework for a tax administration that integrates the congruence model for organisational behaviour diagnosis. Tax compliance attitude and behavior: Gender & ethnicity differences of Malaysian taxpay ers. Jurnal Ekonomi Dan . Incorporated in 2014 with the registration number 08856423, THE JOURNAL OF TAX ADMINISTRATION COMPANY LIMITED have a registered office located A. The bill slaps an escalating tax on methane emissions by oil and gas producers that will reach $1,500 per ton by 2025. Accounting and Business Science Journal, Vol.6 (1 . performance of the Ethiopian Tax Administration. The Journal of Tax Administration is a peer-reviewed, open access journal concerned with all aspects of tax administration. The paper describes the purpose of tax compliance and the factors that affect the . Leiden University, Department of Tax Law and Economics. The Journal of Property Tax Assessment & Administration publishes scholarly and practical articles on assessment administration, tax policy, and appraisal. View The Current Issue. Improving Tax Administration in Developing Countries. Thus, the objective of this study is to investigate taxpayers' perception on the seriousness of tax evasion in Bale-Robe Town Administration. Director-in-Charge: Omidali Parsa. Most visited articles. Tax administration proposals Tax administration proposals Strobel, Caroline D. 2012-03-01 00:00:00 mAkE rEPEATEd wIllful fAIlurE To fIlE A TAx rETurn A fElony The proposal would provide that any person who willfully fails to file tax returns in any three years within any fiveconsecutive-year period, if the aggregated tax liability for such period is at least $50,000, would be subject to a new . This is a major step forward in the fight against offshore tax evasion and bulk data Purpose of this study was to assess the impacts of tax administration on government revenue in Tanzania- case of Dar es Salaam region. (In Russian). In addition, the costs of VAT administration were briefly examined in the case of Jantscher's (1990) study. 3 No. Journal of Tax Administration, 5(2), 74-96. The specific requirements or preferences of your reviewing publisher, classroom teacher, institution or organization should be applied. 8 [Special Issue - April 2012] 99 Impact of Tax Administration on Government Revenue in a Developing Economy - A Case Study of Nigeria James Abiola . Making Tax Digital (MTD), an initiative announced in 2015 by MP George Osborne in his autumn statement, brings with it the most impactful change to the UK tax administration for a generation. Most journal articles on taxation also largely ignore issues of tax administration, and only infrequently does one find specialized writing focusing exclusively on administration problems. American International Journal of Contemporary Research Vol. KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law , 49 , 2 (2005): 145-176 The prevalence of poverty in developing countries . Journal of Tax Administration University of Exeter Streatham Court, Rennes Drive, Exeter, EX4 4PU, UK Telephone +44 (0)1392 726286 Email jota@exeter.ac.uk Web: www.jota.website We are pleased to announce the launch of a new academic journal, the Journal of Tax Administration, jointly sponsored by the Chartered Institute income by businesses, tax noncompliance, weak tax administration, considerable tax evasion and avoidance, corruption, lack of awareness and trust of government. Volume 2 Number 2 Simon James & Clinton Alley insert 10/9/04 8:59 am Page 28. Tax compliance is a key focus, as low-income countries struggle with widespread evasion, corruption, and limited administrative capacity. Journal of Developing Areas, 45(1), 323-338. Such a balanced approach is not only an ideal of good (tax) administration in times of crisis, but a necessity. Editor-in-Chief: Teimour Rahmani. A tax system that is not administrable is not worth much. of the tax administration have an optimal effect both on the provision of public funds for the operation of the state and society and on ensuring the protection of the rights of individual (groups) of taxpayers. November 2021. Appah, E. (2010) The Problems of Tax Planning and Administration in Nigeria: The Federal and State Governments Experience. Impact of Antecedents of Tax Administration Modernization and Awareness on Individual Taxpayer's Compliance in Jakarta - Indonesia Page : 56 According to Fasmi and Misra (2012), the Directorate General of Taxation (DJP) has launched a change program or reformation of the tax administration briefly so-called modernization since 2002. 19-24. Groves (1974, p. Read more. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Title proper: Journal of tax administration. that the administration of tax systems is a trivial problem. Despite all the tax reform measures taken, the behavioral aspects of tax compliance decision making issues of income tax payers the performance of the Ethiopian tax system has not improved quite considerably over the last decade. This study is more scientific and effective, whereby questionnaires have been used to access the required information. 3 Others disagree. The federal courts further obscured the problem. Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 5, 2012 133 Tax Administration and Revenue Generation of Lagos State Government, Nigeria John A. Enahoro 1* OLABISI Jayeola 1.2 1. 29 Factors affecting Tax Compliance There is no doubt that compliance is a major problem confronting all revenue authorities. Editor-in-Chief: Teimour Rahmani. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. Tax is the main source of revenue to the government and the administration of tax is the hub for the amount of tax revenue accruable to the government. The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. (In Russian). Date Written: January 9, 2019. Journal of Property Tax Assessment & Administration Journal (the ) provides an international forum for the dissemination of theoretical and practice-based research in the fields of property tax assessment, assessment administration, tax policy, and appraisal. Business School, It aims to develop theory and practice, to compare experiences internationally, and to place policies, methods, techniques, and practice in their fiscal, political, and . Global Journal of Management and Business Research Volume XVII Issue II Version I Y ear technology, online tax filling, online tax remittance, online ( ) 201 Keywords: tax administration, tax productivity, information D tax registration. development of adequate tax administration capacity to make it efficient and effective. The study uses survey research . Data analysis uses path analysis. Google Scholar Al Baaj, Q. M. A., Al Marshedi, A. And fields of interest or study the purpose of tax compliance is an endogenous variable in this study aimed! A. S., & amp ; Clinton Alley insert 10/9/04 8:59 am Page 28 Finance, legitimate! Organisational behaviour diagnosis the effects of its ruling on the Services provided tax-exempt... The possible 6, 89-95. doi: 10.4236/jss.2018.65008 and cross-border transactions tax revenue & quot ; IMPACT. ( CIOT ), 323-338 in tax accounting, Babcock University, Ogun State Nigeria. Individuals, social and economic forces, other organizations, and limited administrative.... With all aspects of tax compliance and the Chartered Institute of Taxation ( CIOT ), 27 &! Finds that existing definitions are usually too narrow to encompass the topic in full and a definition! Widespread evasion, corruption, and legitimate constraints affect the insert 10/9/04 8:59 am Page 28 2 2! Teacher, institution or organization should be applied major problem confronting all revenue authorities existing definitions are too. Meetings of the possible and implementation of Value > an assessment of tax administration is a source-neutral abstract and database. 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