Establishing a Framework for Bitcoin Miners to Make Tax-Efficient Charitable Donations

This quantitative descriptive study aims to examine the influence of tax rate changes, calculation methods, and system modernization on tax compliance among Small and Medium-sized Enterprise (SME) taxpayers, with tax fairness as a moderating variable. The research was conducted at the South Sidoarjo Pratama Tax Office, with a sample size of 100 SME taxpayers selected using purposive sampling based on turnover and one year of tax registration. Primary data were collected through direct survey questionnaires and analyzed using multiple linear regression analysis and moderated regression analysis with an absolute difference approach. The findings reveal a positive relationship between tax rate changes, calculation methods, and system modernization, and tax compliance among SME taxpayers. These results emphasize the significance of tax fairness in promoting compliance among SMEs, thereby having important implications for tax policy and administration. The study sheds light on the factors that can enhance tax compliance and provides valuable insights for policymakers and tax administrators to foster a fair and effective tax system.
 Highlights:
 
 Tax fairness as a moderating variable: The study investigates the role of tax fairness in influencing tax compliance among SME taxpayers, highlighting the importance of equitable taxation policies and practices.
 Positive relationship between tax factors and compliance: The research findings reveal a positive association between tax rate changes, calculation methods, system modernization, and tax compliance among SMEs, emphasizing the need for effective tax policies and administration.
 Implications for tax policy and administration: The study provides valuable insights for policymakers and tax administrators on the significance of tax fairness in promoting compliance among SMEs, guiding the development of fair and effective tax systems to encourage voluntary tax compliance.
 
 Keywords: tax compliance, Small and Medium-sized Enterprises (SMEs), tax rate changes, calculation methods, system modernization.

Purpose: This study examined the effect of self-assessment regime and tax compliance on tax administration in Nigeria. The specific objective was to find out the effect fiscal governance quality tax-payers knowledge (TKW), filling of tax returns (FTR), financial constraints (FCT), ability to pay tax without being compelled (PAC).
 Methodology/approach: The study adopted the survey research design This is because the objective of the study is to systematically obtain information to describe how self-assessment endues tax compliance and tax administration. The population of this study is the 96 conventional Federal Inland Revenue Tax offices and all corporate taxpayers in Nigeria. The study utilized the purposive sampling technique considering responses from our respondents, fifteen conventional federal inland revenue tax offices and twenty-five corporate taxpayers were chosen for the study. One hundred and two respondents out of which forty-five were from conventional Federal Inland revenue tax office and fifty-seven responses from corporate taxpayers. The source of data is primary and five-point Likert scale questionnaires were designed to generate responses from respondents. Out of a total number of 750 questionnaires sent out through Google, only 252 were returned. The study made use of inferential and descriptive statistics to analyze the responses with the aid of SPSS.
 Findings: The finding indicated that there is a significant association between tax knowledge and ability to pay tax without being forced and governance quality, but filling of tax return and financial constraint have negative effect on governance quality. The study concluded that the association between self-assessment regime and tax compliance and tax administration in Nigeria is significant and the study recommended that loopholes from where tax revenue is lost should be covered to increase tax revenue in Nigeria.
 Practical Implication: The research finding has an effect on tax policy makers and taxpayers in Nigeria
 Originality/Value: this study is having modified the existing variables used by previous and introduced new ones as it introduced financial constraint and ability to pay tax as a measure of tax compliance.

This paper aims to provide a comprehensive review of the integration of artificial intelligence (AI) and blockchain technology in U.S. tax administration. It explores how these technologies are revolutionizing tax compliance and fraud detection, offering a comparative analysis with traditional methods. The paper highlights the potential benefits of these technologies in enhancing efficiency, accuracy, and transparency in tax administration, aligning with the U.S. government's objectives of ensuring fiscal integrity and public trust. The review also examines international best practices and proposes how the U.S. can leverage these technologies to maintain its global leadership in financial governance and innovation. The study is structured around four key objectives: assessing the current integration of AI and blockchain in tax administration, evaluating their effectiveness in enhancing tax compliance, identifying implementation challenges, and developing strategic recommendations. Employing a comprehensive literature review approach, the study synthesizes findings from various sources to provide an in-depth understanding of the role and impact of these technologies in modern tax systems. The results reveal that AI and blockchain significantly improve tax compliance and administration efficiency but also introduce challenges such as data privacy concerns and the need for robust regulatory frameworks. In conclusion, the study underscores the transformative potential of AI and blockchain in tax administration, recommending continuous research and development, coupled with stakeholder education and engagement. These efforts are crucial for overcoming operational challenges and fully harnessing the benefits of these technologies in modernizing tax systems. The paper concludes with strategic recommendations for policymakers, tax authorities, and researchers, emphasizing the importance of a balanced approach that fosters technological innovation while maintaining legal compliance and adherence to fundamental principles. Keywords: Artificial Intelligence, Blockchain, Tax Administration, Tax Compliance, Digital Transformation, Financial Governance.

Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit

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The subject of the study is a research of non-disclosed tax crime, in criminology known as the ''dark number''. Among the factors influenting its extent, we can enumerate: tax institutions' efficiency, citizens' attitudes towards this category of crimes (especially their willingness to inform about tax crimes) and the tax system itself with its rules. Approximate image of the size of non-disclosed tax crime we can obtain within frames of research on the so-called ''informal commercial sector''. Within the ''informal sector'' we can also (but not only) classify all sorts of behaviour connected with avoiding tax payment. Among the research methods we can enumerate: direct methods (concentrating on specific taxpayers) and indirect methods (analysis of macro- economic data). The image of non-disclosed tax crime makes easier estimating the size of the so-called ''tax gap'' (tax revenue non-obtained by the state). Research on the extent of the ''informal sector'' and ''tax gap'' reflect only social and economic importance of tax crime but do not give basis to a more close description of the ''dark number'' of tax crime (in the meaning used in criminology- as a relation- for example 1:9 or as a percentage- for example 80%). Only a comparison of a scale of tax reductions and their structure with reference to the categories of tax offences with the range of general ''tax gap'' can let us estimate the ''dark number'' of tax crime, resulting with the ''tax gap''.

The study investigates the relationship between tax awareness and tax compliance among Small and Medium Enterprises in Nakawa Division so that tax compliance can be improved. The Specific objectives were; to establish the effect of taxpayer’s education/knowledge on tax compliance among SMEs in Nakawa Division, to examine the effect of tax awareness campaigns on tax compliance among SMEs in Nakawa Division and to examine the effect of religiosity (tax morals/ethics) on tax compliance among SMEs in Nakawa Division. The research design was a cross sectional with a quantitative approach. Data was collected using stratified random sampling method, by distributing questionnaires to SMEs in Nakawa Division. The study population involved wholesalers, retailers and service providers with a population of 750 and a sample of 256 respondents. Data was analyzed through the use of SPSS Version 19. The findings showed that, there was positive relationship between taxpayer’s education/ knowledge and tax compliance, a significant positive relationship between tax awareness campaigns and tax compliance and a significant positive relationship between religiosity (tax morals/ethics) and tax compliance among Small and Medium Enterprises in Nakawa Division. This implies that tax awareness is a critical predictor of tax compliance. The researcher made the following conclusion. The more effective implementation of the taxpayer’s education/knowledge, tax awareness campaigns and changing taxpayers’ attitude towards tax system, the higher the tax compliance will be among the SMEs in Nakawa Division. The researcher recommends that, tax authority should simplify the taxation process through improved tax education, improved tax awareness campaigns as this will help to change Small and Medium Enterprises’ attitude (morals/ethics) towards the tax system hence comply with tax laws and regulations.

The study investigates the relationship between tax awareness and tax compliance among Small and Medium Enterprises in Nakawa Division so that tax compliance can be improved. The Specific objectives were; to establish the effect of taxpayer’s education/knowledge on tax compliance among SMEs in Nakawa Division, to examine the effect of tax awareness campaigns on tax compliance among SMEs in Nakawa Division and to examine the effect of religiosity (tax morals/ethics) on tax compliance among SMEs in Nakawa Division. The research design was a cross sectional with a quantitative approach. Data was collected using stratified random sampling method, by distributing questionnaires to SMEs in Nakawa Division. The study population involved wholesalers, retailers and service providers with a population of 750 and a sample of 256 respondents. Data was analyzed through the use of SPSS Version 19. The findings showed that, there was positive relationship between taxpayer’s education/ knowledge and tax compliance, a significant positive relationship between tax awareness campaigns and tax compliance and a significant positive relationship between religiosity (tax morals/ethics) and tax compliance among Small and Medium Enterprises in Nakawa Division. This implies that tax awareness is a critical predictor of tax compliance. The researcher made the following conclusion. The more effective implementation of the taxpayer’s education/knowledge, tax awareness campaigns and changing taxpayers’ attitude towards tax system, the higher the tax compliance will be among the SMEs in Nakawa Division. The researcher recommends that, tax authority should simplify the taxation process through improved tax education, improved tax awareness campaigns as this will help to change Small and Medium Enterprises’ attitude (morals/ethics) towards the tax system hence comply with tax laws and regulations.

The subject.The author studies models of tax administration.The purpose of the articleis to confirm or refute hypothesis that successful tax administration strategy consists a balanced combination of tax enforcement measures and positive incentives.The methodologyof the study includes content analysis of the scientific papers prepared by European and American lawyers and economists.The main results, scope of application. Tax compliance is an essential component of a wellfunctioning tax system. The forms and methods by which states ensure tax compliance, and taxpayers try to avoid paying taxes, change significantly over time, due to the modernization of tax policy, changes in the alignment and transformation of economic forces, institutions, norms and technologies, Historically, tax relations have always been strictly vertical and hierarchical, relying on administrative-command methods of tax administration, and also characterized by retrospective tax audits and the threat of imposing harsh sanctions to ensure tax compliance. The one-sided nature and lack of flexibility of such a model, limited by the triad of regulatory instruments “obligation – control – responsibility”, was initially subjected to comprehensive criticism in the scientific community.Revolutionary transformations in public administration practice have an impact on all aspects of tax interactions, including tax compliance and tax administration. The global trend lies in the understanding that tax administration, in essence, should be expressed not in the confrontation between taxpayers and tax authorities, but in their dialogue, interaction and cooperation.The flexible tax administration model is based on new approaches to public administration based on a shift in emphasis from coercion to persuasion, from rigidity to flexibility, from “reactivity” to “proactivity”, from “influence” to “interaction” between managers and those controlled. Today, fiscal authorities are encouraged to adhere to a «cooperative approach» in dealing with taxpayers, based on principles such as dialogue, mutual understanding, impartiality, reciprocity, transparency, compromise and flexible response. At the same time, law-abiding behavior should be encouraged in every possible way, and unlawful behavior should be subject to increased discouragement.The doctrine of flexible tax administration advocates the development of trust in the relationship between taxpayers and tax authorities, offering the latter a wide range of tools to ensure tax compliance, and not limited to control and sanctions. The main mission of the state is to encourage taxpayers to partner with fiscal authorities and to voluntary compliance.For any state, the most desirable situation is the voluntary fulfillment of tax obligations by all participants in tax interactions, which makes it possible to minimize the size of the tax gap. Both persuasion and coercion as methods of tax administration have their pros and cons. Therefore, the key to a successful tax administration strategy is not abandoning one method in favor of another, but combining them in a balanced manner so that both methods cumulatively complement each other.Conclusions.In order to effectively increase the level of tax compliance, it is necessary to use a comprehensive tax-legal, organizational and informational toolkit, including both tax enforcement measures demonstrating the tax administration's determination to ensure tax compliance on the part of tax violators, and measures of positive incentives and rewards oriented for service support of law-abiding and conscientious taxpayers.

Introduction: introduction to the handbook legal and constitutional foundations of taxation economic principles of taxation politics and taxation. State and local tax policy: major sources of state and local revenue sales and use taxation thereal property tax economic development and taxation personal income tax principles of business taxation - how and why should business be taxed corporate income and franchise taxes economic development, other social priorities and taxation mineraltaxation user charges, impact fees and service charges gaming taxes and revenues state and local tax reform taxation and economic development environmental taxes and fees tax policy and public school finance. Federal tax policy: reflections on thedevelopment of federal tax policy an overview of the US tax system the economic effects of comprehensive tax reform effects of tax reform on labour supply, investment and saving federal tax policy -provisions as incentives replacing the federal taxwith consumption federal income tax policy - issues of distribution and equity federal payroll taxes - pensions and healthcare the corporate income tax - impact and incidence. Federal, state and local overlap: excise taxation taxation oftelecommunications and electronic commerce taxation of gifts and estates. Tax administration: tax compliance and administration revenue forecasting and estimation tax expenditures. International tax comparisons: European countries taxation in eastAsian countries -Japan, Korea, Taiwan and China taxation in North America tax systems in transition economies.

This study sought to identify the determinant of tax compliance in Ethiopia, specifically focusing on Micro and Small business enterprises operating in the Gurage zone. The researcher outlined a detailed literature review and identified the variables for this research to be tax rate, tax knowledge, tax compliance cost; the attitude of Micro and small enterprises and tax system. The research employed both descriptive and explanatory research design. A sample size of 325 was used from a population of 1726 micro and small business enterprises category “C” taxpayers in the Gurage zone. Data was collected using questionnaires and the structured interview. The collected data was consequently analyzed using Statistical Package for Social Scientist software (SPSS V.22) and the findings of the research presented using tables, various chart types and graphs. The results showed that tax rate, tax knowledge, tax compliance cost, the attitude of SME's and tax system significant determine tax compliance of taxpayers. Tax rate, Tax system and compliance cost predominantly affect tax compliance. Concerning the cost of tax compliance, the study revealed that Micro and Small businesses incur different costs such as salary of accountants, fees to tax consultants, cost of stationeries, etc. that contributed for their non-compliance and estimation of Micro and Small Enterprises tax is another problem-related tax system. However, the taxpayers do feel and strongly agree that the taxation system in Ethiopia is in great need of improvement. The study then recommended that the current tax law should be amended to incorporate provisions that grant special tax incentives to MSEs to improve voluntary tax compliance by MSE taxpayers. The study also recommended that the ERCA should disseminate information on the tax rate and tax system more frequently to improve the levels of tax know-how for voluntary tax compliance.

Individual income tax compliance has been one of the most significant applications of Becker's [6] economic approach to criminal activity and punishment. This paper considers an approach to optimal audit policies that relies on the distribution of risk aversion among taxpayers and is consistent with some stylized facts about the U.S. tax system. Rather than considering the tax evasion situation as a game between the tax collector and identical taxpayers, this model has the tax collector choose an audit probability to maximize expected tax revenues net of audit costs knowing that each taxpayer has a reservation audit probability-the smallest audit probability that would evoke truthful reporting-depending on how averse to risk she is. As the heterogeneity in the population vanishes, this problem becomes the same as the tax compliance problem analyzed in Graetz, Reinganum, and Wilde [9]. This paper extends earlier contributions by analyzing income tax evasion and compliance with a population that is heterogeneous with respect to risk aversion. How other parameters of the problem influence optimal audit probabilities as well as the equilibrium proportion of tax evaders will be explored. The diversity in preferences over lotteries leads to some interesting comparative static results. For example, the impact of an increase in the penalty for lying is ambiguous in this model. The graphical approach taken here allows us to identify the relevant factors and how they interact. Additionally, this analysis makes it clear why the distribution of risk aversion in the population affects the equilibrium audit probability, but not the proportion of tax evaders. This problem has been approached in several different ways.1 For example, Clotfelter [7], Slemrod [15], Aim and Beck [2], and Witte and Woodbury [16] have studied this phenomenon econometrically, but the dearth of reliable data has made empirical analysis difficult. Other economists-most noteworthy, Alm, McClelland, and Schulze [5] and Alm, Jackson, and McKee [4]have taken a different tack, employing the methods of experimental economics. While these seminal studies have shed substantial light on taxpayer behavior, a leap of faith is required to extrapolate from the laboratory to actual tax compliance decisions. The theoretical tax compliance literature originally focused on the behavior of the taxpayer, as in Allingham and Sandmo [1]. That is, individuals were modeled as expected utility maximizers with exogenously given audit probabilities. More recent contributions to the theoretical literature, Reinganum and Wilde [12; 13], and Graetz, Reinganum, and Wilde [9] for example, have

This study aims to provide empirical evidence that tax complexity and tax fairness affect tax compliance. This study is conducted using the experimental method, which is designed to have a post-test control group to observe behavioral changes in tax compliance decisions.This experimental method uses 173 participants from a vocational college, which is a part of the Faculty of Economics and Business, Universitas Gadjah Mada, the Master of Economics faculty at the Universitas Cenderawasih Jayapura and participants from a training course in local finance run by the PSKD UGM. The participants are categorized into two groups, they are group A (the experimental group) and group B (the control group).The result of this study shows that tax complexity negatively correlates to tax compliance in the control group, and positively correlates in the experimental group. Tax complexity positively correlates with tax fairness in both the control group and the experimental group. Tax fairness shows a significant and positive correlation with tax compliance in both the control group and the experimental group. Tax fairness mediates the relationship between tax complexity and tax compliance.Tax compliance is a psychological factor that essentially contributes to enhancing tax compliance. Tax complexity shows indications of noncompliance unless it is subjected to tax fairness, when it indicates tax compliance. The tax institutions should provide appropriate explanations related to the taxation system, so the taxpayers could understand the complexities of the taxation system.

Work performance and tax compliance in flat and progressive tax systems

This study examined the impact of tax information, administration and knowledge on tax payers’ compliance of Block Moulding Firms in Ekiti State, Nigeria using a survey research design. The data obtained from questionnaire were analysed using the ordinary least square regression method. The results showed that tax information and knowledge had positive significant impacts on tax compliance while tax administration had an insignificant impact on tax compliance with unstandardized beta coefficients of 0.251 (t = 2.038, p<0.05), 0.322 (t= 3.682, p<0.05) and 0.077 (t = 1.021, p>0.05) accordingly. Thus, the study indicated that tax information, tax knowledge has higher tendency to promote tax compliance than tax administration. The study recommended that government should through its agencies educate the potential tax payers on tax laws and regulations by direct free symposia and seminars.