Income Tax Department Research Articles

أثر التحول الرقمي على وظائف إدارة الموارد البشرية: دراسة تطبيقية على دائرة ضريبة الدخل والمبيعات الأردنية

This study aimed to identify the impact of digital transformation and its application requirements (strategic planning, infrastructure, transformational leadership, organizational change) on human resource management functions (human resource planning, performance management, recruitment, work design, training) in the Jordanian Income and Sales Tax Department. To achieve the objectives of the study and to answer its questions, the study used the analytical-descriptive approach through a field study, and the questionnaire was used as a tool to collect data from the study sample, which is represented by employees in the directorates of the Jordanian Income and Sales Tax Department. The sampling method used was convenience sampling and consisted of 383 responses. The study reached a set of results, the most prominent of which was the presence of a medium degree in the level of digital transformation in the Jordanian Income and Sales Tax Department. The results also showed that there is a statistically significant effect at the level (0.05 ≥ α) of the digital transformation with its dimensions combined on the functions of human resources management with its dimensions combined.

Information Technology and its Role in Improving the Quality of Financial Control due to Corona Pandemic: the Jordanian Income Tax as A Case Study

Purpose: This study aims to examine the impact of information technology aspects and its role in improving the quality of personal income tax financial control in Jordan due to the corona pandemic Design/ methodology/ approach: The sample of the study consists of (166) tax auditors and programmers from the Jordanian Income and Sales Tax Department, and a questionnaire is prepared and delivered to the study sample to accomplish the study's objectives. Improving the quality of financial control for the Jordanian income tax, and the results also indicate that the region is not a modified variable for the function of technical equipment and software in enhancing financial control quality. Findings: As a result of the Corona epidemic's spread on the Jordanian income tax. While the area is a modified variable to reflect the role of networks and databases in improving the quality of financial control due to the Corona pandemic's influence on Jordan's income tax, the center has the biggest impact, followed by the north and then the south. Originality: This study extends the use of data science technology, big data, and artificial intelligence, as these are required and effective tools for enhancing the quality of financial control and contribute significantly to attaining the fundamental goals of containing, stopping, and controlling the epidemic.

Transfer pricing applicability: Perceptions of the tax professionals

Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the country’s history (Income and Sales Tax Department [ISTD], 2021). This research evaluates the overall awareness of tax professionals on TP and its applicability in the early stage of its implementation. This is mainstream accounting research that adopts the quantitative research approach to collect data. In this context, a research questionnaire consisting of 29 items was designed and distributed to TP specialists to investigate four key aspects of TP applicability and impact. The results of the study revealed that the majority of respondents have a good level of understanding of the TP regulation and the concept itself. In terms of the applicability of TP, the results revealed that less experience in how to implement the TP regulation has been gained so far due to insufficient training. It was also indicated that digitalized systems have a significant role in filing TP transactions efficiently. According to the tax professionals’ perceptions, TP has been shown to have a possible influence on lowering the overall tax burden and tackling tax evasion, which leads to increased compliance with the tax law. Statistically, it has been revealed that the perceptions of the tax professionals in Jordan towards the awareness, applicability, and implementation of the TP regulation were not significantly differentiated according to their demographical and professional characteristics. Finally, this research concludes with practical implications and some recommendations for future studies

Digitization of Income Tax Administration in India

Several initiatives have been launched by the Income Tax Department in recent years to promote the use of information technology (IT) and IT-enabled services for the efficient and transparent administration of income tax. This paper outlines the importance of the digital economy and knowledge economy in the context of tax administration in India. It outlines the various initiatives taken by the government of India that have simplified tax compliance and eased the compliance burden.

A Study on Indian Public Policy and Proposal for Linking Income Tax Regime to Promote Entrepreneurship Schemes

In recent days, Indian youths have come up with business ideas to encourage the economy of India through entrepreneurship. However, in recent years, they have struggled to find the right approach to success in their business. But the present government has made a road for them to enlighten their vision through the wisdom of the Ministry of Corporate Affairs and the Indian Institute of Corporate Affairs. This paper aims to provide useful suggestions and recommendations for Indian public policy related to the income tax department and government of India to strengthen the opportunity for India's economy and entrepreneurial activity in India. We know that income for the government of India comes from 15% of income tax as per budget 2022.This paper suggests amending the income tax regime to promote the Gross Domestic Product, promote innovation and entrepreneurship, and provide employment opportunities to the citizens of India. This paper reveals 18 suggestions and recommendations through micro and macro models to create an imperial revolution in Indian public welfare. Further, the paper also discusses about the benefits for various participants involved in the public policy affairs. The suggestions and recommendations provided in this paper cannot be tested without the help of the Ministry of Finance and the Government of India. However, this paper reveals the feasibility of the idea and the viability of increasing the GDP, Indian Currency Value, entrepreneurship promotion, unemployment reduction, and benefits to the taxpayers and country in many ways.

Formulation of a Regulatory Regime for Cryptocurrencies in India

During the pandemic year 2020, cryptocurrencies have surfaced as a hedge against the financial uncertainty raised by COVID-19. Virtual currencies have emerged as a focus area for the investors to re-engage their interest and overcome the financial instability. Income tax department has been keeping a close vigil on these Virtual currencies. We have also seen a boost in the valuation of Bitcoin due to Global Liquidity injected by Central Banks. Cryptocurrencies still do not have any formulated appropriate legislation to provide clear vision for cryptocurrencies’ future in India. The present paper is an attempt to highlight the potential of cryptocurrencies and the need for the formulation of appropriate legislation so that investors can perform their transactions safely.

Progressivity and redistributive effects of income taxes: evidence from India.

We analyse the progressivity and redistributive effects of India’s income tax system utilizing Income Tax Department data for 2011–18. By fitting Lorenz and tax concentration curves to these data, we find that despite exhibiting high levels of progressivity, the redistributive effects of income taxes remain modest amongst tax assessees and miniscule within the adult population. We also find that plugging the gap between statutory and actual average tax rates will do little to improve redistributive effects, and lowering income thresholds for top marginal tax rates offers greater redistributive and revenue potential than reducing exemption limits or increasing top marginal tax rates.

Existentialism in Anita Nair’s Ladies Coupe

This paper is an attempt to explore the fragrance of existentialism in Anita Nair’s Ladies Coupe. She was born on 26th Jan., 1966. She has penned down three very famous novels; The Better Man (1999), Ladies Coupe (2001) and Mistress (2005). She happens to be a multi-talented literary figure, holding her authority not only in the field of fiction but also that of poetry. She is better known as a competent modern woman-novelist in the realm of Indian English literature of the modern age. Currently she lives in Bangalore. Ladies Coupe is basically a novel of the “feminine sensibility” but it remains unsuited to the category of the female-writing that represented women as “battered, bartered and abandoned” on the shoals of low self-worth. It rides triumphantly against the tide giving us a glimpse of the innate strength that a woman has to rebuild up her life. This is why Nair has called her novel a story revealing about “ordinary women with indomitable spirit”. Unlike her first novel – ‘The Better Man’, having a male protagonist, Nair’s ‘Ladies Coupe’, rotates around the 45 year old bachelor Akhila or Akhilendeswari, being a pen pusher in the Income Tax Department. She has gone fed up with the lone provider in her family. One day, she happens to get a ticket booked for Kanyakumari to explore certain answers for herself, mainly to the question if a woman is able to make her survival alone, being away from her family. There are five other women accompanying her for the overnight journey. They are Janaki, married with Margaret, a forty year old young Chemistry-teacher, Prabha Devi, very close to Akhila’s age, the fifteen year old Sheela and Mariakonthu, a woman who is obviously different from the rest of them. All these women connect their life-stories to Akhila, helping the latter to gain her full potential woman and struggle with the response to the questions she has been searching out so long. Thus this paper analyses the search-operation of Akhila as she arrives by degrees as to how she should live her life freely and maintain her own identity in this patriarchal society. Anita Nair has paid emphasis on the fact that it is not the response to the question which has been alluding Akhila so long, but the search for exploring it which is more pleasant to the protagonist. The central character Akhila’s responsibility has been considerably exposed. She has found the potential to come out more afresh from the prison-house of her old-self as symbolized by the stiffness of the cotton saris she always used to put on while working. She can at least switch back to her previous life where perhaps nothing could have changed on the surface but on a mental plane a sure process of development has occurred.

The Impact of Training Sessions on Job Performance of Employees at Income Tax and Sales Department in Irbid Province

The paper aims to determine the impact of training sessions on job performance of employees at Income Tax and Sales Department in Irbid Province. The researcher used the descriptive analytical method due to its appropriateness with the study nature by returning to previous references and sources that dealt with the study topic, and through the preparation of a questionnaire to collect data from the study sample by distributing it on (53) trained employees. Results showed a statistically significant impact related to the content of training sessions on job performance, where F-value amounted to (32.006). The researcher recommends that Income Tax Department should focus on developing the different skills of employees in the department, due to its positive impact on job performance.
 
 Received: 6 October 2020 / Accepted: 28 December 2020/ Published: 17 January 2021

Impact of Self-Assessment on Income and Sale Tax Collection' From the Point View of Income Tax Auditors in Jordan

This study aimed to show the extent of compliance with the income taxpayer to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of self-assessment system, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of viewof Jordanian income tax auditors ,results shows there's a strong relation between these variables and Income Tax collections.

Enhancing the Sustainability of Indian Pension Disbursal-System by Employing Digital Technology

India is a welfare state progressing well economically. If this progress is to continue without social upheavals, a sustainable social security system is mandatory. Pensions, and pension reforms, are an essential part of any social security system. This paper argues that it is imperative to reform the existing provident and pension fund entities. We also need better systems for administration and delivery of old age assistance. The major areas which the reforms should address are – improvement in administrative systems ; a well-designed social security system; and better regulation mechanism. One area where reforms can be easily implemented is the Civil Service Pensions. This has been taken up by the present Govt in a big way. The lessons learnt in implementation of the reforms here will be useful while expanding the scope of reforms to affect the whole target population. The author, as Nodal Officer, is responsible for implementation of these reforms in his department. As a part of e-governance, employee (and their spouse/dependent) records are being digitized. Digital data base of AADHAAR and of Income Tax Department is being used extensively. This process, including the lessons being learnt, has been discussed in detail in this paper.

The Governance of the Financial Leasing Companies and its Application Requirements and Disclosure in the Financial Statements Submitted to the Income and Sales Tax Department in Jordan

This study aimed to know the viewpoint of employees at the income and sales tax department in Jordan on the governance of the financial leasing companies, and also aimed to investigate the effect of gender, experience, and qualification on the point of view of employees The study sample consisted of 60 employees 38 males and 22 females from the income and sales tax department. Means and standard deviations and t-test were used to analyze the results. The results showed that there were statistically significant differences in the views of the employees on the governance of the financial leasing companies, also showed a statistically significant differences at the level of significance (α ≥ 0,05) in their views attributed to the experience, as there are statistically significant differences at the level of significance (α ≥ 0,05) in their views attributed to gender, and results also showed the existence of clear statistically significant differences in the views of the employees on the governance of the financial leasing companies due to the scientific qualification of the employees. Key words : governance, employees, income and sales tax department, financial leasing companies DOI : 10.7176/EJBM/11-4-08

The Impact of Using Analytical Procedures on Reducing the Cost of Tax Audit "The Jordanian Income and Sales Tax Department"

The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results.
 
 The findings showed that using the analytical procedures led to reducing the cost of a tax audit in all auditing stages. The stage, which has the most impact of using the analytical procedures on reducing the cost, is the final auditing stage followed by the planning stage and the implementation (fieldwork) stage.
 
 The study recommended the necessity of compulsion of the auditors in tax department to use the analytical procedures because it reduces the cost of tax auditing and the necessity of holding workshops and training programs to define the importance of analytical procedures in tax auditing.

The Income Tax Settlement Commission

In this article, the author reviews the history, operational procedures and performance of India’s alternative tax dispute resolution body, the Income Tax Settlement Commission. He canvasses the strengths and weaknesses of the Commission and concludes that it provides an attractive, relatively speedy and cost-efficient effective means for taxpayers to resolve tax disputes with the Income-tax Department, but observes that some taxpayers – particularly corporate taxpayers – are reluctant to use the service, and addresses the reasons why this is so.

Land forgery, black money rotation with genuine authentication using big data

Land forgery is predominant in India, the project aims to eliminate forgery activities while selling and buying the land with the guideline value. The money transaction made during the purchase of property majorly contributes to the black money problem in our country. To overcome this black money rotation and land forgery, both the Buyer and Seller has to register the land with their Aadhaar card to verify the genuineness of them. While verifying, if the system identifies any criminal cases filed against the buyer or seller or the land acquired by the seller is not authorized, it blocks the transaction. The process involves of document unique verification, legal activity verification and black money tracking, all the data are maintained in Hbase database and then integrated and stored in HDFS file storage. Map Reduce programming model is used to retrieve required information from big amount of data at a faster rate. If there are no such issues on the buyer and the seller. The overall transaction amount between the buyer and seller is finally referred to the Income Tax Department. If any illegal activity is detected in the transaction, the alert is sent to the Income Tax department and police officials so that the registration is blocked and black money rotation could be avoided.

The Role of Mobile Applications in Jordanian Public-Sector e-Government Services: Empirical Study in Jordanian Income and Sales Tax Department

From utilising the mobile applications to lessen the price and durations by abolition of displays of procedures and systems of governments, e-Government intends to deliver services to the private and public segments of the country’s communities through the use of mobile applications. Across the globe, every country, but particularly developing countries, is in search of the application and dispersal of e-Government services. This research study will specifically assess the effect of mobile applications have on e-Government services application in Jordan. The debate as to whether mobile applications trigger addiction within the public segment in Jordan will be closely investigated and analysed in this research study. A collaboration of data gathered from a random selection of the population of the Income and Sales Tax Department staff ([Formula: see text]) exposes the fact that both the females and males from the random sample are likely to be using mobile applications for numerous hours each day. With this considered, the study also reveals that mobile applications have a substantial influence on the accomplishment of e-Government application within the public segment in Jordan.

DEMONETISATION AND GOLD: A STUDY OF INDIA

On November 8, 2016, Prime Minister Narendra Modi announced demonetization of Rs. 500 and Rs.1000 banknotes of the Mahatma Gandhi Series. This is required to tackle counterfeiting Indian banknotes, to effectively nullify black money hoarded in cash and curb funding of terrorism with fake notes. The present study examines the impact of demonetization decision on gold prices in India. It is studied by comparing the data of gold prices for 30 days, 15 days and 7 days before and after November 8, 2016. The data consists of daily prices of gold obtained from World Gold Council database. Paired t-test and wilcoxon signed ranks test are used to study the statistical significance of the results. It has been found that demonetization decision has significantly reduced the price of gold in India. It may be due to the reason that after demonetization announcement, income tax department tightened the noose around the jewellers as people rushed to convert their old currency notes (Rs. 500 and Rs. 1000) into precious metal gold. It resulted in dropping the price of gold in India in short run.

Employee Unrest at NOKIA India

Nokia India Pvt Ltd (NIPL) was part of Nokia Corporation, Finland. In March 2013, the Indian Income Tax department accused NIPL of evading taxes amounting to USD 3.5 billion. Simultaneously, the market share of Nokia Corporation declined following increased competition from android devices. In September 2013, Nokia announced the sale of its global Devices and Services division to Microsoft Corporation. The Indian IT department freezed the assets of NIPL, disallowing transfer of assets and Microsoft excluded the Chennai plant of NIPL from the deal. In mid-April 2014, NIPL offered Voluntary Retirement Scheme (VRS) to its workers. Despite efforts by trade unions, the plant finally shut operations on November 1, 2014 leaving 30,000 direct and indirect employees jobless. The case discusses the labour relations impact in global manufacturing chains.

Meaning of “Associated Enterprise” – Interplay between Sections 92A(1) and 92A(2) of the Income Tax Act

This article discusses the requirement under India’s domestic transfer pricing rules that a transaction must be entered into between associated enterprises. The author examines the components of the definition of “associated enterprise” in the Income Tax Act, and their inter-relationship. The competing contentions of taxpayers and the Income Tax Department are addressed, together with the decisions in three recent cases adjudicated by the Income Tax Appellate Authority.

Critical Examination of the Impact of E-Government on the Income Tax Collections: A Case Study in the Income and Sales Tax Department of Jordan

This research addressed the effectiveness of applying e-Government in the Income and Sales Tax Department (ISTD) in Jordan. The ISTD was chosen since it is one of the first to implement the e-Government. A questionnaire was designed and distributed to a random sample of ISTD managers, department heads, and directors. Statistical analysis and testing of hypothesis conducted. Results showed that a statistical relationship does exist between the effectiveness of the application of e-Government on factors such as: speed and accuracy, monitoring and control, and ease and simplicity of governmental performance.