Fiscal Administration Research Articles

Integrated and systematic Best Practices of "Financial Management in Education" in Southeast Asia

Effective financial management is critical to school success. Financial management and finance in education are crucial. Since educational institutions are not profit-driven, the community and parents must ensure that each is used to improve the quality and quantity of instruction. Numerous researchers have explored the best financial management practices in education, but more research is needed. Comprehensive research is required to determine the best educational financial management approaches. Financial management practices like budgeting, resource allocation, cost control, and financial responsibility must be studied in educational settings. According to this study, different approaches in different educational environments affect student progress, school effectiveness, and economic viability. Further comparative research on financial management methods in educational institutions or across nations is needed. This study reviews the literature on efficient financial management practices in education. The systematic literature review (SLR) method and 7P flow diagram are used for analytical systematic reviews. This study addresses demographic questions in current scholarly works on optimal financial management approaches in education, including nation, research methodology, and participant count. Examining the latest academic works on education's strategic trajectory and financial management components will help determine the best financial management methods for education and future study. The systematic research shows excellent financial management strategies in education. Western and Southeast Asian demographic literature shows little research on the best financial management strategies for schooling. This comprehensive and systematic review of educational literature on optimal tactics and fiscal administration seeks to identify education's best practices. This research's structure and review of difficulties will improve school leaders' strategic financial management. It will underpin future research and policymaking. By filling this research gap, education policymakers, school administrators, and financial managers can get evidence-based advice on the best financial management strategies to improve resource allocation, educational quality, and long-term financial viability.

Innovation and Development of Public Fiscal Administration Through E-Learning

In an era characterized by rapid technological advancement and the growing importance of effective public fiscal administration, this study explores the integration of e-learning technologies at the Guimaras State University (GSU) to enhance education and professional development in the field. The research adopts a mixed-methods approach, combining quantitative surveys and qualitative interviews to investigate the impact of e-learning on students and professionals engaged in public fiscal administration programs at GSU. Quantitative results reveal that a significant majority of participants perceived e-learning as highly useful and user-friendly. The findings align with the Technology Acceptance Model (TAM), emphasizing the importance of perceived usefulness and ease of use in e-learning adoption. Moreover, participants reported a positive impact on their learning experiences, citing the flexibility of e-learning, multimedia resources, and interactive elements as key contributors to improved knowledge acquisition. Qualitative insights from interviews underscored the convenience of remote access, the ability to self-pace learning, and the interactive nature of e-learning materials. Challenges such as technical issues and the need for effective support services were also identified. This study's conclusions highlight the potential of e-learning to enhance public fiscal administration education and professional development. Recommendations include enhancing technical support services, providing ongoing training for faculty, expanding e-learning content and resources, fostering an online learning community, conducting longitudinal studies on career outcomes, and sharing best practices with other institutions. Guimaras State University's experience in innovating public fiscal administration education through e-learning offers valuable lessons for higher education institutions seeking to harness technology for academic and professional advancement in critical fields. The findings contribute to the broader discourse on the role of e-learning in higher education and professional development, emphasizing the need for continued adaptation and improvement to meet evolving learner needs and challenges.

International Cooperation and Solving Transfer Pricing Disputes: A Discussion about Mutual Agreement Procedures

Abstract The mutual agreement procedure is the main instrument available to both taxpayers and tax administrations for mitigating international double taxation arising from transfer pricing adjustments. Although it may apply to cases generated by other tax topics, this article refers strictly to its application in the context of transfer pricing. Ensuring this mechanism operates as smooth as possible is one of the factors contributing to efficient cross-border economic flows of goods and services and their fair taxation, eliminating the risk for multinational groups of paying more taxes than necessary (as a result of transfer pricing adjustments performed by tax authorities). As one of the organisms promoting international cooperation and economic wellbeing, the OECD tracks the performance of member and non-member states in relation to the effective implementation of mutual agreement procedures. The process is not aimed at evaluating the results of one specific country, but rather to offer a global perspective. Through literature review as well as secondary data analysis derived from the annual reports prepared by the National Agency for Fiscal Administration in Romania and the OECD, this article aims at presenting how the Romanian tax authorities are handling mutual agreement procedure cases, as a base for future improvements. Although the Romanian tax authorities have been constantly involved during the last 7 years in solving double taxation cases through mutual agreement procedures, work is still needed in order to make the process more efficient, considering that their results are still significantly below the high-achieving countries, as presented in the OECD reports.

The current situation of the tax system and administration in Albania

Abstract A large part of the world’s economies, but especially countries in transition, face high levels of fiscal evasion and tax avoidance. The tax administration must analyze the factors that influence the level of income declaration by taxpayers, specifically the identification of the problems of this fiscal policy in relation to VAT, Social Security and Health contributions and consolidate the infrastructure in order to improve the situation in a way to achieve a better performance in the realization of tax revenues. Tax control remains one of the most discussed issues in this case. Despite the fact that there are other important structures that affect the performance of the tax administration, tax audit has a significant impact on increasing the awareness of taxpayers. The quality of tax control has been treated as one of the basic performance indicators of the tax administration that has a direct impact on tax revenue collection. Fiscal evasion and tax evasion leads to a low level of revenue realization, which causes low levels of public investment. The object of the study will be the identification of the current problems of the fiscal policy, the identification of influencing factors in the behavior of taxpayers and the impact of tax control on tax performance. There are studies related to the structuring and management of the tax audit and the factors that make a tax audit more qualitative. These studies emphasize that an independent tax control takes on new burdens aiming to guarantee the budgets with the necessary revenues to carry out economic and social programs for the benefit of citizens. The recent global and regional economic crisis has affected fiscal administration, requiring all governments to increase tax performance in support of the minimization of informality and the fight against fiscal evasion and tax avoidance. In a country like Albania, where the informal economy is present (World Bank, 2015), taxpayers try to use all the “ways” they find to avoid paying tax obligations. The difference between the taxes that should be collected and those actually collected 1 is calculated to be somewhere between 16% and 20% for VAT and for profit tax an average of 38%, also if measures for tax controls had not been taken, the potential evasion reaches 66% (World Bank, 2015). Also, the occasional changes in tax legislation and the tax burden creates difficulties for business until finding abusive ways. Under these conditions, for the tax administration in Albania, maintaining an efficient and effective tax administration is a difficult challenge. In all countries, the tax audit plays an important role in the performance of the tax administration. The main purpose of the tax administration is to make taxpayers aware of their tax obligations. An important tool for improving efficiency and effectiveness of an administration is the implementation of an appropriate tax control system in relation to the conditions in which the country is located. This study constitutes a scientific effort to present the problems of the current fiscal policy and the influencing factors in the performance of the tax administration in Albania. Through this study it will be possible to prove the relationship that exists between the various factors that have been studied (which are thought to affect efficiency) and the efficiency of the tax administration. At the same time it will be analyzed what part of the income is realized from the tax control from the total collected income. This study is a novelty in this field, since there are no studies in Albania that have dealt with these issues before, but it will also serve the senior managers of the tax administration and policy makers to take the appropriate measures.

Tax Control and Customs and Fiscal Control in Cases Where a General Anti-Avoidance Rule May Apply

Abstract Pursuant to the provisions of the Tax Ordinance, if an anti-avoidance clause may apply in a tax control or a customs and fiscal control, the Head of the National Fiscal Administration (NFA), at the request of the control body, takes over such control in whole or in part and initiates tax proceedings within its scope. The control will be continued if no decision using the GAAR is issued in the tax proceeding carried out by the Head of the NFA. Detailed regulations define the procedure and effects of the Head of the NFA taking over control, but do not remove doubts related to the condition that it should take place as a result of an application to the Head of the NFA and the possibility of taking over the case only in part, and the effects of such partial takeover.

Updates on the Taxation of Lease Income in 2023

This article discusses the amendments made by Government Ordinance No. 16/2022 as regards the mechanism of taxation of income from the disposal of the use of assets, other than those from the lease or from rental for tourist purposes of the rooms located in privately owned dwellings. Thus, starting with the revenue for 2023, the 10% income tax rate is applied to the gross income, representing the taxable income, the flat rate expenses/the deduction of 40% used when setting the annual taxable income being eliminated. Another update refers to the reduction of the limit from which the health contribution is paid for the income obtained from the disposal of the use of assets to six national minimum gross wages, compared to 12 wages, as it was before this year. It is also mandatory to register the lease contracts with the competent fiscal authority reporting to ANAF no later than 30 days after the conclusion/occurrence of its amendment, obligation which had been waived in 2018. Their registration procedure is carried out in accordance with Order of the President of the National Agency for Fiscal Administration No. 2031/2022. In the case of the ongoing lease contracts on the 1st of January 2023, their registration with the competent fiscal authority and the changes occurred shall be made within 90 days from the date on which the obligation of their registration has occurred. The obligations of taxpayers who obtain income from the disposal of the use of assets from the execution of maximum five lease contracts are set by self-taxation within the single return.

Tax incentives and imposition: problems and methods of improvement

The fiscal system is a complex system in which the normative legislative basis of fiscal order and fiscal administration interact. The fiscal administration system includes all fiscal methods, techniques and instruments used in the management process carried out by fiscal bodies. In the conditions of Moldova's accession to the European Union, it is necessary to completely review the structure of the economy and carry out reforms in various branches, and also in the field of taxes. The tax reform is necessary both from the point of view of harmonizing the tax systems of the acceding countries with the tax systems of the EU member countries, as well as for the further improvement of Moldova's tax mechanism. In order to reduce the level of the fiscal impact of taxes on the economic situation, it is necessary to implement methods of fiscal stimulation of various economic processes, to create conditions for attracting foreign investments in order to support local producers. Creating such conditions can be done by implementing some fiscal adjustment levers (tax exemptions, use of tax credits for investments, etc.)

Single Statement Corresponding to 2023

The order of the President of the National Agency for Fiscal Administration No. 2541/2022 provides the model, content and instructions for filling in the single statement regarding the income tax and the social contributions owned by natural persons (form 212), by means of which the natural persons taxpayers who achieve extra-salary income complete their financial statement for the year 2022 and estimate the income and social contributions owned for the year 2023. The single statement corresponding to the year 2023 presents a series of changes compared to the previous year, in the context of several amendments to the Fiscal Code by the Government Ordinance No. 16/2022, Law No. 370/2022 and the Emergency Government Ordinance No. 130/2021, but also of the most recent pandemic allowance for natural persons, provided by the Government Emergency Ordinance No. 2/2022. The article includes a case study aiming to emphasize the way of filling in this form in the case of taxpayers completing the financial statement for the year 2022 and presents the data with regard to stating the estimated income tax and the social contributions due for the year 2023.

APPEAL PROCEDURE OF FISCAL ADMINISTRATIVE ACTS. THE MANDATORY PRELIMINARY APPEAL PROCEDURE

In a period in which are being organized more and more often control campaigns of the National Agency for Fiscal Administration (A.N.A.F.), with the aim of improving voluntary compliance and achieving the specific objectives of the agency, that of preventing and combating fraud and tax evasion, we believe that emphasis must be also placed on the rights of the taxpayer to ensure a balance between the general interest and the legitimate expectations of the individual, in a relationship based on good faith and compliance with the law. Contemporary reality proves us that even in this field we are still facing some “disorder” inherited or perpetuated from the complex of circumstances and difficulties through which the set of institutions and bodies with duties of carrying out the financial and fiscal policy of the state went through (thus including, here, and similar dispute resolution structures).

Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships

Starting this year, we are witnessing a significant modified tax regime for corporate tax paying microenterprises/companies that want to obtain tax credit for the sponsorships made. For the sponsorships granted starting from 2022 there is no longer the possibility of reporting the amounts undeducted from the enterprises’ income tax/corporate tax. By exception, Law No. 322/2021 provides transitional provisions, in so far as the carryovers are still possible until 2028 inclusively for the sponsorships granted until the end of 2021. If the companies provide sponsorships, and their amount is lower than the available tax credit, the remaining difference may be redirected in maximum six months from the legal term for submitting the annual corporate tax statement/the microenterprises income tax statement corresponding to the fourth quarter. The option to redirect the remaining difference can be made by the taxpayer by filling in and submitting Form 177, and this redirection is also made for sponsorships. With some exceptions provided by the Order of the Chairman of the National Agency of Fiscal Administration No. 1679/2022, the beneficiaries of the amount redirected from the tax must be enrolled on its payment date in the Register of entities/units of worship for which tax deductions are granted.

Kristin Kleber. “Taxation and Fiscal Administration in Babylonia”

Kristin Kleber. “Taxation and Fiscal Administration in Babylonia”

CONTROL FISCAL (COMPARATIVE STUDY)‎

The fiscal administration possesses a number of powers, which is known as the fiscal authority, which gives it the ability to monitor the validity of written declarations, and taxes paid by taxpayers. In order to carry out control operations, the Algerian legislator developed a set of legal and regulatory texts, to control and suppress tax evasion and fraud, and to ensure a fair distribution of the tax burden among individuals according to their contributing ability. fiscal administration.‎ Key words: The Fiscal Administration, The Fiscal Authority, Taxpayers, Tax Evasion and Fraud.

The Single Statement Corresponding to the Year 2022

The order of the president of the National Agency for Fiscal Administration No. 2127/2021 provides the model, content and instructions for filling in the single tax statement and the social contributions due by natural persons (form 212), by means of which the natural persons earning non-salary incomes finalize their financial situation for 2021 and estimate the incomes and the due social contributions starting with 2022. The form has been updated compared to the previous year, including a series of changes made to the Fiscal Code by the Law No. 296/2020, the Government Ordinance No. 8/2021 and the Emergency Government Ordinance No. 111/2021. The article also comprises a case study which renders the way of filling in the single statement in the case of tax payers finalizing their financial situation for 2021 and presents the data regarding the estimated income tax and the social contributions due for this year.

Conceptual approaches to improving carbon dioxid taxation in Ukraine

The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxation and highlights the need to find opportunities to simplify the process of tax administration on the basis of world best practices. The purpose of the article is to outline conceptual approaches to improving carbon taxation, which will allow Ukraine to simplify tax administration and together with the EU to effectively combat the effects of climate change in order to increase security and create new opportunities for Ukrainian business under the European Green Deal. The methodological basis of the study was the use of a set of general and special methods: generalizations and scientific abstraction, historical and logical, extrapolations, spatial and graphical and tabular methods of visualization. The application of the SWOT analysis method and the systematization of European practice revealed that the most acceptable for Ukraine is the use of tax on CO2 emissions in the form of an indirect tax on energy consumption. Coefficients of carbon content in fuel, calorific value of fuel and its oxidation factor were used to convert the emission base carbon tax into the fuel base carbon tax. The implementation of these proposals will help increase the efficiency of administration of such a tax, as it will: 1) reduce the number of taxpayers through the introduction of the institution of tax agents while increasing the amount of tax paid by one taxpayer; 2) simplify the procedure for calculating the tax base by taxpayers and employees of tax authorities; 3) increase the fiscal efficiency of the environmental tax on carbon dioxide emissions from stationary sources by 50% in the case of setting the CO2 price at UAH 10 per ton (5-fold when setting the CO2 price at UAH 30 per ton in accordance with the proposals of the bill No 5600) and to attract potential revenues from the transport sector in the amount of 0.06% of GDP. The use of practical proposals and recommendations obtained in the article will increase the effectiveness of Ukraine's tax policy by forming a set of measures which will reduce the energy dependence of the national economy, including through incentives for energy-saving and climate-neutral technologies, reduce the burden on the environment, and will help simplify the administration of environmental taxes while increasing their fiscal efficiency. Research materials can be used in the preparation of draft regulations and policy documents in the field of environmental and excise taxation, which is within the competence of the Ministry of Finance of Ukraine, as well as in the formation of proposals, reservations and recommendations to other regulations on improving environmental and excise taxation initiated both by the authorities of the executive power of Ukraine, and the Verkhovna Rada of Ukraine on improving environmental and excise taxation. The theoretical results are the development of a general theory of fiscal administration for environmental and excise taxation.

THE ACTIVITY OF SOLVING THE APPEALS FILED AGAINST THE FISCAL ADMINISTRATIVE ACTS IN ROMANIA

The paper presents the defining elements of a tax appeal but also the solutions pronounced following the analysis of the appeals. The conclusions of the study of the data communicated by the National Agency for Fiscal Administration regarding the activity of solving the appeals, starting with 2013, show an improvement of the quality of the latter, as the solutions for rejecting the appeals are increasing. The paper also refers to the solutions issued by the courts for the disputed amounts, which keep to a large extent as solid and legal the amounts established by the tax authorities.

Концептуальні підходи до удосконалення оподаткування викидів двоокису вуглецю в Україні

The domestic carbon tax needs to improve tax administration to ensure its fiscal efficiency and reduce transaction costs for tax compliance. Despite the fact that in the Tax Code of Ukraine the calculation of such a tax is based on the actual indicators of CO2 emissions, in practice it is based on the amount of resources consumed and the characteristics of the production process. Accordingly, the difficulties in administering this tax are the complexity of tax audits and the need to involve environmental experts. All this does not allow to adhere to the principle of cost-effectiveness of taxation and highlights the need to find opportunities to simplify the process of tax administration on the basis of world best practices. The purpose of the article is to outline conceptual approaches to improving carbon taxation, which will allow Ukraine to simplify tax administration and together with the EU to effectively combat the effects of climate change in order to increase security and create new opportunities for Ukrainian business under the European Green Deal. The methodological basis of the study was the use of a set of general and special methods: generalizations and scientific abstraction, historical and logical, extrapolations, spatial and graphical and tabular methods of visualization. The application of the SWOT analysis method and the systematization of European practice revealed that the most acceptable for Ukraine is the use of tax on CO2 emissions in the form of an indirect tax on energy consumption. Coefficients of carbon content in fuel, calorific value of fuel and its oxidation factor were used to convert the emission base carbon tax into the fuel base carbon tax. The implementation of these proposals will help increase the efficiency of administration of such a tax, as it will: 1) reduce the number of taxpayers through the introduction of the institution of tax agents while increasing the amount of tax paid by one taxpayer; 2) simplify the procedure for calculating the tax base by taxpayers and employees of tax authorities; 3) increase the fiscal efficiency of the environmental tax on carbon dioxide emissions from stationary sources by 50% in the case of setting the CO2 price at UAH 10 per ton (5-fold when setting the CO2 price at UAH 30 per ton in accordance with the proposals of the bill No 5600) and to attract potential revenues from the transport sector in the amount of 0.06% of GDP. The use of practical proposals and recommendations obtained in the article will increase the effectiveness of Ukraine's tax policy by forming a set of measures which will reduce the energy dependence of the national economy, including through incentives for energy-saving and climate-neutral technologies, reduce the burden on the environment, and will help simplify the administration of environmental taxes while increasing their fiscal efficiency. Research materials can be used in the preparation of draft regulations and policy documents in the field of environmental and excise taxation, which is within the competence of the Ministry of Finance of Ukraine, as well as in the formation of proposals, reservations and recommendations to other regulations on improving environmental and excise taxation initiated both by the authorities of the executive power of Ukraine, and the Verkhovna Rada of Ukraine on improving environmental and excise taxation. The theoretical results are the development of a general theory of fiscal administration for environmental and excise taxation.

Local Government’s Tax Practices From A Cooperative Federalism Perspective

This study analyses intergovernmental revenue policies and its practices in Nepal, specifically focusing on the role of local governments (LGs) in tax administration. Both qualitative and quantitative data were used in this study that concluded LGs are gradually institutionalising internal revenue bases, and rates at the local level. The constitution 2015 has provisioned that the local governments can autonomously execute various functions including legislative, administrative, financial management, tax administration and so on. Nonetheless, imperfect experience, inadequate technical skills, limited legal and procedural grounds, and weak institutional capacity, LGs are collecting tax. Result shows tax enforcement process has been implemented with limited consultation with the taxpayers and minimal coordination with the provincial and federal government. This has created number of criticisms to the LGs about their unaccountability to the taxpaying citizens. Thus, some recommendations such as integration of technical management capacity with local, provincial, and federal level for efficient fiscal administration systems; and digitization and automation of taxation for intergovernmental cooperation have been provided for improving local economic and effective tax administration at the local level.

The Ethics of Fiscal Administration Activity

Fiscal officer carry out their activity in accordance with the Constitution, the Civil Servants Statute, the Organization and Functioning Regulations of the institution they are part of, and other norms regulating the taxpayers assistance activity. They must exercise their service duties with integrity and professionalism, ensure that taxpayer' rights are respected, avoid slippage in the abuse of law. On this line, the Code of Ethics of the Fiscal Officer, which regulates principles and establishes objectives aimed at increasing the confidence in the fiscal authority, has been adopted.

Competency Assessment of Batangas Marine Protected Area and Bantay Dagat Networks: Basis for Capacity Development Program

Competency of people determines the fate of the organizations in any endeavor. This study assessed the levels of competencies of people involved in a conservation strategy in the form of a marine protected area (MPA) and a Bantay Dagat (BD) networks in the Province of Batangas. It aimed to formulate a capacity development program that is tailor-fitted to needs assuring the success of this strategy. The study used purposive sampling method in the conduct of survey, key informant interviews (KII) and focus group discussion (FGD) with seventy-nine (79) respondents, sixteen (16) are senior managers, thirteen (13) are skilled workers, forty (40) are MPA stakeholders and 10 are technical specialist respectively. The study used statistical tools such as frequency distribution, percentage, weighted mean and Chi-square. Findings revealed that Level of competencies of all MPA managers and BD in planning and communication are high while the level of competencies of some MPA managers and BD are low to moderate in financing, enforcement and monitoring and evaluation. Stakeholders were satisfied in the competencies of MPA managers and BD in terms of planning and communication and moderately satisfied in terms of financing, enforcement and monitoring and evaluation (M&E). Difference on the level of competencies of MPA manager and BD in knowledge in enforcement and M&E was significant when grouped according to their age. Problems, issues, and challenges fall under: Fiscal Administration, Human Resources Management/Human Resource Development, Organizational Structure, Public Policy and Program Administration, Technology Management, Voluntary Sector Management/People Involvement, and Environmental Management.

The Digital Strategy – Management Operative Tool of the National Agency of Fiscal Administration in Romania

The Digital Strategy – Management Operative Tool of the National Agency of Fiscal Administration in Romania