Tax Collection Research Articles

Government tax collection incentives and corporate taxation behaviour: Evidence from China

Government tax collection incentives and corporate taxation behaviour: Evidence from China

The Bulgarian Town within the Ottoman Empire

The Ottoman conquest had a profound effect on the social structure of Bulgarian society, and the massive movement of the population manifested itself in large internal migrations. Abduction into slavery, the expulsion of the people from entire settlements, and the forcible change of religion were intended to limit the composition of foreign ethnic communities within the empire. The difference in the Bulgarian cities is determined by the policy pursued during the rule of the Ottoman Empire, depending on each town’s role in the Empire’s government systems and the obligations related to the collection of taxes and protection of specific public order of each territory

Digital Uprising For Local Communities: The Case Of The Catpc White Cube In Lusanga

In 2017 the CATPC (Cercle d’Art des Travailleurs de Plantation Congolaise) founded the White Cube: an art museum built on reclaimed land, intended to “restore agency, capital, and visibility to plantation communities. From there, CATPC presents a program that not merely offers the public a beautiful spectacle, but it ensures that the utmost positive impact is made – both material (economic) and immaterial (historical memory)” (CATPC website). Since then, the league has been engaged in numerous activist curatorial projects, using analogue and digital means to create a personal artistic and territorial narrative. One project stands out: a series of NFTs, created in collaboration with Dutch artist Renzo Martens, disrupting museum ownership and restitution practices. These artworks, created from images of an original wooden statue symbolizing a local uprising against Belgian tax collectors, carved in the early thirties, represent a concrete way of reconnecting with the league’s heritage, history and future. Starting from this project, the paper researches the impact of digital technologies in strengthening territorial museological projects, discussing how the communitarian grounds of physical museum spaces can be empowered through digital infrastructures. Operating at the intersection between material evidence and virtual accessibility, digital cultural projects can often respond to identitarian meaning making needs, which cannot be met by analogue solutions. Opening the landscape of collective cultural production to a new version of rootedness, through the designs of marginalized and peripheral communities. Across the paper, questions of museum epistemological dominance and decolonial educational paradigms will be addressed, attempting to highlight the crucial characters of these new museological forms, emerging in the cultural field. Keywords: CATPC, Collective Memory, Digital Heritage, NFTs, White Cube.

Development according to the principles of "liberal philosophy" in Iraq for the period 2004-2020

Liberal philosophy is the mother incubator of economics. According to its principles, the first foundations of economic analysis were laid with its famous features (freedom of human activity and competition), but there are no phenomena in this world, including individual intellectual movements, as an objective equation must achieve balance and stability, and regarding our topic was Socialist thought is that equivalent that, according to the combination of its philosophy and liberal philosophy, built modern and contemporary economic systems in most countries of the world, and at every stage the results of experiments were subject to review, so that imbalances were monitored and the treatments necessary to overcome them were identified until reform policies became the sustainable basis for managing economies and framing their movement, and this It is the case of the Iraqi economy, which our study comes to trace its development process according to liberal foundations and its repercussions on the general trend of its faltering growth, which we divided for the purposes of full familiarity with all its approaches into five axes: Temporary while the third axis dealt with development attempts according to modern liberal philosophy after 2003, while the fourth axis focused on the analytical readings of reform attempts during the period 2004-2020, and we concluded our study with conclusions and recommendations, the most important of which is that the Iraqi economy is characterized by fragility and the inability to apply and implement the policies of international organizations that are applicable when contracting and the absence of political and security stability, the spread of the phenomenon of financial and administrative corruption, which negatively affected the continuity of implementation of reform programs. The recommendations came to liberalize all aspects of the economy, diversify sources of income, address the rentier phenomenon in a serious and radical manner, and take steps to ensure by the government to eliminate financial and administrative corruption and implement the automation project (electronic collection) at border crossings and tax collection Taxes to prepare the ground for sustainable development.

Tax collection obstacle resolution strategy and taxpayer profile validity

This study aims to analyze the obstacles in the tax collection process and the validity of taxpayer profiles at KPP Madya Palembang. This research is motivated by significant challenges in achieving national revenue targets, particularly in resolving tax collection arrears. The study employs a qualitative method with a case study approach to explore the phenomenon in depth. Primary data were obtained through interviews with four informants, while secondary data were gathered through literature reviews and document analysis to provide a comprehensive perspective. The findings reveal three main categories of tax collection obstacles: technical, administrative, and potential future challenges. Technical obstacles are related to practical and operational issues in the field, administrative obstacles include procedural and administrative processes, while future challenges involve limited resources and preparations for Coretax 2025. Proposed strategies include regularly updating taxpayer data, enhancing inter-agency coordination, and implementing automated tax collection systems. The novelty of this research lies in the specific categorization of obstacles into three main categories analyzed in an integrated manner, as well as an in-depth exploration of the relationship between taxpayer profile validity and tax collection effectiveness using recent data (2021–2023). Furthermore, the study’s focus on a specific location, KPP Madya Palembang, provides contextually relevant recommendations. This study concludes that synergy between addressing tax collection obstacles and ensuring the validity of taxpayer data is crucial to sustainably increasing national revenue while supporting efficient and transparent fiscal management practices.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.

Factor income shares and pension sustainability: a primer

ABSTRACT In this article we use an overlapping generations model economy to study the quantitative consequences of the decrease in the labour income share of output for the future sustainability of unfunded public pension systems. We find that this negative dynamic worsens the sustainability of these systems in the short and medium term, since the drop in payroll tax collections is bigger than the decrease in pension expenditure due to lower pensions, as the lower earnings are transferred to pensions with a certain time lag. Moreover, we find that longer pensionable earning references used to compute the pension may amplify this financial imbalance. Finally, we also find that the future pension imbalance increases significantly if such labour income share dynamics are also accompanied by a decrease in the capital income share, since the decrease in the wage rate is bigger when both factor income shares decrease simultaneously.

Effect of Tax Collection by Force Letter on Corporate Income Tax Revenue

Effect of Tax Collection by Force Letter on Corporate Income Tax Revenue

Taxation in the Sakha Republic (Yakutia): an analysis of the tax revenues structure

To cover expenses, the state needs appropriate revenues. The balance between state revenues and state expenditures is ensured through taxation. The purpose of this study is to analyze the dynamics of the volumes and structure of tax revenues administered by tax authorities in the Sakha Republic (Yakutia) and to determine their importance for the formation of budgets at different levels. In the course of the work, statistical tax reporting data, legislation on taxes and fees, and the volumes of revenues to the state budget of the Sakha Republic (Yakutia) were analyzed. An analysis of the volume and structure of tax revenues characterizes the specialization of the region, allowing to get an idea of the production potential of the territory, the level of income of the population, etc. Based on the results of the study, it was determined that the region maintains positive dynamics of tax collection. Most of the tax revenues are provided by the tax on mineral extraction, its role in the formation of financial resources of not only the regional, but also the federal budget is increasing. A significant share of generated tax revenues is formed by payments of corporate income tax and personal income tax, which belong to the category of income taxes that are most closely related to the solvency of the taxpayer. Based on the results of the analysis of tax revenues received by the state budget from taxpayers in the territory of the Sakha Republic (Yakutia), it can be concluded that the republic largely provides itself with tax revenues, and also makes a significant contribution to the economy and the formation of the state budget of the Russian Federation.

Persepsi Masyarakat Terhadap Pemungutan Pajak Bumi dan Bangunan di Kecamatan Bojonegara Berbasis Digital

The purpose of this study is to determine how the Bojonegara District's public feels about digitally based Land and Building Tax (PBB) collection, examine the variables that affect these opinions, and offer tactical suggestions to improve public support for this policy. The e-Government system for taxes is anticipated to improve the administrative process at the United Nations in the age of digital transformation by increasing efficiency, transparency, and convenience. Nonetheless, the primary challenges remain, including a lack of public awareness and a lack of openness in the way tax money is managed. In this study, the local community was surveyed using quantitative descriptive methodologies. The findings of the study indicate that while society welcomes digitization, questions remain regarding its equitable and efficient implementation. Increasing openness, educating the public, and making sure stakeholders are actively involved are all advised.

Tax culture and its relationship with tax evasion in Ecuador

Introduction: taxes are mandatory contributions that all Ecuadorians who have an economic activity of goods or services must pay to the state so that it can in turn properly manage that money for the benefit of the people.Objective: to characterize aspects related to tax culture and tax evasion in Ecuador.Method: a review of the available bibliography in databases such as SciELO, Scopus and ClinicalKey was carried out, from which a total of 13 related articles were consulted, empirical methods such as logical history and analysis and synthesis were used.Results: taxes are the main means of income for the State with which the population benefits from public education, free hospital care, security, justice, public works and aid to the most needy. Currently, it can be seen that in most countries tax evasion is a problem of enormous importance. Fiscal policy is the generator of legal instruments that allow effective tax collection. Tax education and culture in taxpayers in general is still scarce in certain sectors of the Ecuadorian economy.Conclusions: tax or fiscal evasion depends on the degree of tax culture and this in turn on the tax awareness that exists in taxpayers regarding compliance with the payments of the different taxes

TAX REVENUE AND ITS IMPACT ON NIGERIA'S ECONOMIC GROWTH

This research examines the relationship between tax revenue components and economic growth in Nigeria, using quarterly data from 1994 to 2022. The research investigates three primary tax components: Petroleum Profit Tax (PPT), Value Added Tax (VAT), and Other Tax Revenue (OTH), employing an Autoregressive Distributed Lag (ARDL) model to analyze both short-run and long-run relationships. Data was sourced from Central Bank of Nigeria’s bulletins, National Bureau of Statistics, etc. The findings reveal a significant positive relationship between overall tax revenue and economic growth, with a 1% increase in total tax revenue leading to a 0.234% increase in GDP growth. Among the tax components, VAT demonstrates the strongest positive impact (0.289%), followed by Other Tax Revenue (0.178%) and PPT (0.156%). The error correction term (-0.567) indicates that approximately 56.7% of any disequilibrium is corrected within one year, suggesting efficient adjustment mechanisms. The study's diagnostic tests confirm the models' statistical validity, with high R-squared values and no significant issues of serial correlation or heteroskedasticity. Based on these findings, the study recommends enhancing VAT administration, expanding the tax base, modernizing tax collection systems, and implementing strategic reforms to diversify revenue sources beyond petroleum. These results have important implications for tax policy formulation in Nigeria, particularly in the context of economic diversification efforts and sustainable development goals.

ҚАЗАҚСТАНДАҒЫ КЕДЕНДІК ИНТЕГРАЦИЯЛАНҒАН БАҚЫЛАУ МЕХАНИЗМІН ДАМЫТУ САЛАСЫНДАҒЫ БАСТАМАЛАР

Abstract. This article examines the need for customs policy coordination to facilitate trade and the extent to which certain trade facilitation concepts, such as integrated border management and «single window», can be applied in Kazakhstan to improve governance and coordination. The purpose of the article is to study the current state of the customs clearance procedure in Kazakhstan, to present directions for the development of a mechanism for coordinating the interaction of participants in integrated customs control. The study is based on content analysis of literature and practical experience of customs authorities. The empirical study is based on information from open sources of Kazakhstan customs and current legislation. This article identifies the advantages of implementing integrated control, which should lead to the elimination of corruption risks, since the data will be transparent to all interested services, and access to information is regulated in accordance with the functions and powers of employees. As a result of the introduction of a mechanism of comprehensive government control, the activities of government bodies will be focused on the needs of citizens and the effectiveness of government decisions, which will allow us to move away from the bureaucratic model of relations between the state and society to “listening” and “proactive”. It is expected that this will reduce the time it takes for goods to cross the border, which will increase the efficiency of government control at border crossings, transit potential, and the collection of taxes and customs duties. Keywords: customs, revenue, customs administration, trade facilitation, «single window» principle, customs clearance centers, simplification of customs procedures.

The Impact Of Tax Avoidance On Firm Value

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.

Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon

The Non-Metallic Mineral and Rock Tax is a regional tax in Tomohon City that contributes to Regional Tax and Regional Original Income. This study will determine the mechanism for calculating and collecting Non-Metallic Mineral and Rock Tax in Tomohon City, as well as the contribution of Non-Metallic Mineral and Rock Tax to Regional Taxes and Original Regional Income of Tomohon City in the 2019-2023 period. This study employs a descriptive qualitative analysis method. The study results clearly show that the calculation and collection of Non-Metallic Mineral and Rock Tax in Tomohon City is based on the regulations in force in the region. The average contribution from 2019 to 2023 clearly demonstrates that the criteria for non-metallic mineral and rock tax contributions are very low, both for Regional Taxes and Regional Original Income. A comparison with other regional taxes shows that the contribution of non-metallic mineral and rock taxes to Tomohon Regional Taxes for the 2019-2023 period is either the highest or the lowest. It is clear that the contribution of non-metallic mineral and rock taxes to PAD is insignificant when compared to the total from other PAD sources. The decline in the contribution of non-metallic mineral and rock taxes in Tomohon City is influenced by two main factors: the awareness and honesty of taxpayers in calculating and paying their taxes, as well as committing other fraud that can harm the Tomohon City government. Changes in rules and policies also play a role. If managed properly, the potential contribution of non-metallic mineral and rock taxes in Tomohon City can be maximised.

Global Analysis of a Duopoly Game with Privatization of State-Owned Enterprises

This paper constructs a nonlinear dynamical model of a mixed ownership market duopoly game for environmental tax collection within the framework of bounded rationality expectations. A stability analysis of the proposed model is conducted, and a Nash equilibrium stability region is estimated using the Jury criterion. The effects of the degree of privatization and environmental tax rate on the stability are investigated through numerical simulations. Subsequently, the comprehensive global analysis is carried out using the composite cell coordinate system method. Two types of crisis phenomena, namely, interior and boundary crises, have been identified. The former is caused by the collision between chaotic or periodic attractors and interior chaotic saddle within the basin of attraction, and the latter is caused by the collision between chaotic attractor and periodic saddle on the basin boundary. Meanwhile, the global dynamic behavior of two private enterprises engaged in synchronized output adjustment is investigated. When the output adjustment speed varies, the structure of the basin of attraction undergoes a transformation as changes are made to the number of coexisting attractors. The sudden disappearance of one attractor is due to the collision of the chaotic attractor with the saddle, on the basin boundary, merging into a larger saddle and resulting in a boundary crisis. The emergence of numerous “holes” can also be observed. It is found that the presence of periodic or chaotic saddles enriches the dynamical phenomena. Finally, the chaotic phenomenon occurring in the mixed ownership market is controlled using the time-delay feedback control method, stabilizing the system in a stable state, which implies a steady-state of total market output. The study of this model can provide theoretical guidance for the decision-making process of enterprises, helping minimize profit losses while stabilizing the market.

The Importance of Tax Education for the Community

The significance of assess instruction for the community is one of the keys to victory in expanding assess mindfulness and citizen compliance. This article talks about the part of assess instruction as a key instrument to extend understanding of assess commitments and assess benefits for national advancement. The creator analyzes variables that impact the open understanding of tax collection, calculating negligible data, negligible proceeding instruction programs, and negative discernments of tax collection. In expansion, this article highlights the significance of collaboration between the government, educational education, and the media in dispersing compelling and easy-to-understand charge instruction to all levels of society. The most discoveries appear that organized charge instruction makes strides tax compliance, makes clarity, and increases open trust within the government. In this manner, making strides charge instruction programs is useful for the government not as it were in optimizing charge incomes but moreover in understanding the part of the community as citizens. In brief, comprehensive and ceaseless charge instruction is the most established for a reasonable, successful, and economical charge framework.

Research on the Influencing Factors of Bank-Balance

Today, mathematics is everywhere, especially in the field of finance. This paper investigates the main factors affecting income, this paper expounds the theoretical background of linear regression, then uses linear regression to analyze the correlation between the dependent variable and one or more independent variables, uses a linear equation to estimate the dependent variable, and uses a dataset of multiple economic variables to analyze and process the coefficients of linear regression. The dataset contains 32562 groups of data and this paper will use these data to show the factors that affect bank-balance. This paper considers China's GDP development, consumer price level, tax collection ratio, personal ability, and regional development level, and discusses the impact of various cross-cutting factors on income on this basis. Combined with China's development status and China's social situation, this paper gives a reasonable explanation of the influence of variables on personal income in the process of mathematical model exploration. The variables have significant impact is IsAdult, Gender, Job and Marital Status.

The Impact of Digitization of Tax Collection and Administration on Earnings Management of Companies

In recent years, the rapid development of information technology has promoted the reform of China's tax model to standardization and informatization. Based on the basic perspective of information asymmetry, this paper constructs a difference-in-differences model with the Golden Tax Project Phase III which has been put into practice as the policy background and A-share listed companies as samples to empirically test the impact of digitization of tax collection and administration on the degree of real earnings management of enterprises. The results show that the construction of the Golden Tax Project Phase III has a significant inhibitory effect on real earnings management. And corporate tax avoidance plays an intermediary effect.

PENGGUNAAN PINJAM NAMA PERSEROAN TERBATAS DALAM PERSPEKTIF HUKUM PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK

The practice of using nominees in business and tax relationships has a significant legal impact, both in terms of legal certainty, accountability, and state revenue. This study examines the legal impact of name borrowing practices on companies as outlined in Decision No. 29 / Rev.G/2022 / PN.Mdn. This case involves the use of the name PT Guna Karya Nusantara by substantive parties to meet the requirements of the tender, which resulted in tax problems due to unknown tax arrears. The study also discusses the weak regulation that allows tax evasion through nominee practices and the ineffectiveness of tax collection in the current Indonesian tax system. From the perspective of legal theory, this study uses Gustav Radbruch's principle of legal certainty and Milton Friedman's theory of accountability to assess emerging legal problems. The results of the analysis show that the non-transparent legal relationship between formal and substantive parties creates legal loopholes that can be exploited, thereby weakening the self-assessment based taxation system. In addition, the direct impact of this practice is significant state losses due to delayed tax revenues. As a solution, the Directorate General of taxes designed the reform of the tax system through the implementation of the Core Tax Administration System (CTAS) in 2025. The system replaces the central and branch taxpayer mechanisms with a single entity, thereby strengthening transparency, accountability, and efficiency in tax enforcement. This study recommends revisions to regulations, including the KUP law and Presidential Regulation No. 12 of 2021, in order to eliminate legal loopholes related to nominees, as well as provide strict sanctions to violators. With a holistic approach, this study concludes that reforming the tax system and strengthening regulation is needed to prevent tax evasion and ensure the fairness and effectiveness of the law in supporting state revenue