Tax Assessment Research Articles

Application of the calculation method for calculating an economically justified land tax

The article considers the mechanism used to calculate the land tax. caused by the overestimation by the state of the cadastral value of land plots used as a tax base, which leads to the problem of economically unreasonable taxation for taxpayers. The directions for improving the mechanism of land tax calculation and changing the practice of taxation have been formed. The analysis of normative legal base, taxation practice, statistical data, economic publications devoted to the mechanism of land tax assessment has been carried out. The article contains judgments of the continuous presence of a significant overestimation of the tax base for the land tax in the tax system of Russia, which leads to the unreliable definition of the taxpayer’s tax liability. It is concluded that in case of disagreement of an organization or an individual with the amount of tax base, its revision is carried out within the framework of tax relations using the principle of economic feasibility and equality of taxation and calculation method developed by economic science to protect taxpayer’s rights.

Designing a Valuation System for Property Tax: The Case of Zanzibar, Tanzania

In most African countries, property taxes fail to efficiently generate sufficient revenue to provide adequate local services. One of the crucial reasons for this is that market values are not reflected in the taxable value because of a lack of property transaction market data. When market data are inaccessible, buildings are evaluated using the replacement cost method, which does not reflect locational values. In this study, we examine methods to improve the valuation system using the case of Zanzibar, Tanzania. We recommend the simple and systematic mass assessment model, with details that can be used to derive locational values for all taxable buildings and improvements. In this model, (1) the taxable areas are divided into sub-regions based on land value stratification, (2) land value ranges are set for each sub-region, (3) land value determinants are identified, and (4) land price ratio tables for the identified land value determinants are created. In this assessment method, individual valuers play an essential role in capturing locational values because their knowledge and experience are helpful in dividing the area targeted for property tax assessment into several regions, thereby reducing the intraregional variance in land values. Improving the valuation system is one of the key factors in determining the importance of property tax as a revenue generator in developing countries.

The Confluence of Tax Law, Administrative Law and Public Policy

In this article the author addresses the confluence of tax law and administrative law with respect to the duty to provide reasons. He further delves into the intricacies of the general sales tax (GST) regime in Belize and the public policy considerations which undergird it. The case of reference is UC Trading Company (2021). In the author’s view, this case is of great import to Caribbean businesses and tax administrators alike as it clarifies such fundamental legal principles as the duty to give reasons and the right to claim input GST credits. The case will certainly influence future interactions between businesses in Belize and the GST Department, particularly in the realm of tax assessment.

Probability and the Factors That Affect the Loss of Tax Disputes in the Indonesian Tax Court

Tax disputes are disputes that arise due to differences in understanding of the rights and obligations in implementing tax laws and regulations between Taxpayers and Tax administration (DGT) which can be resolved in the appeal process at the Tax Court. According to Aritonang (2020), the legal remedy for filing an appeal against a tax dispute is a further substantive examination of the Tax Assessment Letter issued during the tax audit, and the Objection Decision Letter which is determined in the objection process at the DGT. The practice of tax disputes must be able to describe how the government, in carrying out its duties, upholds the principle of justice to create tax trust in the wider community.Nevertheless, in reality, there are not a few objection decisions that cannot be defended in the Tax Court which results in the defeat of the DGT or the victory for the Taxpayers. From 2011-to 2018, almost every year the percentage of DGT losing is higher than the DGT winning percentage. The highest percentage of DGT's wins occurred in 2017 which was 40 percent, while 2018 was the year where DGT's wins reached the lowest point of 28 percent. The average decision of the Tax Court appeals that won the DGT from 2011-to 2018 was 34 percent. When compared to other countries, the DGT's winning rate over tax disputes is indeed quite low. Indonesia occupies the 32nd position or the 4th lowest position compared to other countries. Both the logit model and the linear probability model (LPM) are used to estimate the data in this study where the dependent variable is a binary variable consisting of 0 and 1 (0 if the decision does not win DGT and 1 if the decision wins DGT). Keywords: Appeal Decision, Influencing Factors, Tax Administration loss

IMPACT OF GST ON MSME

Tax is a technique for assortment income from individuals, organizations or various substances by the govt. to fund state consumption. It is considered as the main wellspring of governments pay to drive monetary development and accomplish the situation with a created nation and big time salary. Goods and service Tax (GST) consolidates each the current Central and State Taxes inside the country into a single duty, in this manner killing the twin tax assessment framework and facultative a joint cross country market. The execution of this duty allows the govt. to have a better hang on the citizens, which, thusly, further develops the whole expense design and enjoys numerous elective benefits. This MSME area of the market has been thought due to the central advancement driver of the Indian economy for a really long time. MSMEs have arisen due to the foremost business making area in India and have conveyed stable development through various areas of our non-industrial country. The effect of GST on MSME has brought tremendous change. This study will be valuable for MSMEs business visionaries to defeat the adverse consequence through GST execution.

IMPACT OF GST ON MSME

Tax is a technique for assortment income from individuals, organizations or various substances by the govt. to fund state consumption. It is considered as the main wellspring of governments pay to drive monetary development and accomplish the situation with a created nation and big time salary. Goods and service Tax (GST) consolidates each the current Central and State Taxes inside the country into a single duty, in this manner killing the twin tax assessment framework and facultative a joint cross country market. The execution of this duty allows the govt. to have a better hang on the citizens, which, thusly, further develops the whole expense design and enjoys numerous elective benefits. This MSME area of the market has been thought due to the central advancement driver of the Indian economy for a really long time. MSMEs have arisen due to the foremost business making area in India and have conveyed stable development through various areas of our non-industrial country. The effect of GST on MSME has brought tremendous change. This study will be valuable for MSMEs business visionaries to defeat the adverse consequence through GST execution.

Challenges of tax administration and collection of revenue in Afar Region, Ethiopia

The main objective of this study was to identify that the factors affecting effectiveness of administration and collection of revenue in afar region in case of samara logia town. The data used in this study consists of both primary and secondary data. The primary data was collected through standard questionnaire. The demographics of the respondents were firstly established in the questionnaire. The questionnaire was comprised of both closed and open ended questions. Secondary data was also collected from official documents and records relating to the case under study; Based on the above discussion and analysis, the researcher concluded the following facts in relation to taxpayers in the study area: Most of category ‘’A’’ and ‘’B’’ taxpayers are convinced for the fairness the tax assessment in Samara-logia town. However, some of the above group taxpayers and most of category ‘’C’’ taxpayers do not agree with about the fairness of the tax assessment in Samara-logia town. This might be because some of category ‘’A’’ and ‘’B’’ taxpayers lack to prepare acceptable and accurate financial statements and necessary supportive documents for their transactions, as a result the tax authority will assess their tax liability by estimation.

Tax Assessment and Tax Refund Claim

Tax Assessment and Tax Refund Claim

PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL

Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled, and the obstacles and solutions in overcoming tax audit problems against audit results disputes. The research method used is descriptive qualitative. The results of the study reveal that a tax assessment that is formally canceled can be followed up by a tax auditor, namely in the form of a new audit or a follow-up tax audit. The new tax audit means that the tax audit is carried out with the usual audit mechanism with a different purpose/regardless of the previous tax audit. A new audit is carried out if the cancellation of the tax assessment occurs because it is not true. Advanced audit means to continue the previous process. The obstacles are external and internal factors. External factors include the provision of tax legal remedies, lack of experience, and lack of legal assistance in dealing with disputes over audit results. Internal factors in the form of disciplinary punishment to tax employees who fail to carry out their duties. The solution can be done in terms of regulation and the effectiveness of tax audits.

РИЗИКО-ОРІЄНТОВАНИЙ ПІДХІД У СИСТЕМІ ПОДАТКОВОГО МЕНЕДЖМЕНТУ

The article summarizes a domestic and international risk management practice in the tax management system of the taxpayer. The classification and conceptual tax risks basis are revealed: subject – the subject of economic activity which makes the decision on a choice of taxation system and provides its realization; object – the object of taxation in accordance with current tax legislation; source of risk – phenomena or processes that occur in uncertainty conditions. The main risk factors that affect tax management effectiveness of the taxpayer in today's business environment are presented. Based on the scientific and practical research study of domestic and foreign scientists and practitioners, the tax risks classification is systematized, which are the primary objects of management, such as identification, assessment, prevention of risk and control of their negative consequences. Approaches to both probabilistic and cost risk assessment in five main tax risk areas of domestic enterprises are proposed, namely: risk-free, minimal risk, high risk, critical risk, unacceptable (catastrophic) risk. To assess risk management effectiveness, the authors substantiate an implementing feasibility the FATF Recommendation on a risk-based approach using a specific results hierarchy within four possible performance ratings. Alternatively, cost assessment indicators for tax risks regulated by domestic regulations are proposed. On the basis of sociological research generalization (respondents of which were public joint-stock companies of Rivne region) priorities of practical application of methods about tax risks neutralization are defined, among them: reduction of probability and possible losses volumes connected with tax risk, tax risks prevention, evasion associated with risk, risks diversification and others. It is substantiated that the modern tax risk management system in Ukraine should provide a number of key elements at both the state level and directly for the taxpayer, including: activities for tax risk management organization; tax risks identification and assessment; identification of factors that determine tax risks; establishing the maximum allowable tax risks level; forecasting possible financial losses from tax risks; selection and application of effective methods neutralization for tax risks. Proposals, alternatives, calculations of modern risk-oriented management system formation for tax payments will allow ensuring a rational production resources use, which is an important factor in tax management effectiveness.

Spatial Decision-Making for Dense Built Environments: The Logic Scoring of Preference Method for 3D Suitability Analysis

As many urban areas undergo increasing densification, there is a growing need for methods that can extend spatial analysis and decision-making for three-dimensional (3D) environments. Traditional multicriteria evaluation (MCE) methods implemented within geographic information systems (GIS) can assist in spatial decision-making but are rarely suited for 3D environments. These methods typically use a simplified decision logic that limits the number of evaluation criteria and variability of output suitability scores. In this study, the logic scoring of preference (LSP) as a generalized MCE method is used for 3D suitability analysis to better represent human reasoning through flexible soft computing stepwise decision logic operators. This research: (1) implements the LSP–MCE method to compare the suitability of high-rise residential units in 3D, and (2) performs criteria weight sensitivity and cost–suitability analyses using datasets for the City of Vancouver, Canada. LSP aggregation structures are developed for unique priorities and requirements of three demographic profiles. The results demonstrate the method’s flexibility in representing unique preference sets comprising 2D and 3D criteria, and that cost has a significant effect on residential unit attractiveness in a dense built environment. The proposed 3D LSP–MCE method could be adapted to benefit other stakeholders, such as property tax assessors, urban planners, and developers.

VAT thresholds and tax assessment: evidence from Taiwan

ABSTRACT Based on a dataset from the unique two-tier VAT (value-added tax) thresholds in Taiwan, this paper suggests that poor assessment of the sales of business entities by the competent tax authority has brought about severe underestimates of the amount of sales. It has resulted in a shortfall of tax revenue from small business entities and underscores the importance of tax enforcement.

Designing Geographic Information System Based Property Tax Assessment in India

Property tax is the primary source of revenue for municipal bodies. In India, municipal corporations are facing issues in property tax collection, and the primary reason for it is a lack of count of assessed properties under its jurisdiction. Also, the storage of information on the properties is mainly based on manual efforts, which leads to data redundancy and failure to appropriate tax collection. Geographical Information Systems (GIS) consists of technology, personnel, and resources to create, maintain, visualize, search, and share geospatial data and services. The study has been carried out in the Hauz Khas Ward, South Delhi Municipal Corporation, Delhi. This paper aims to develop a spatial database for property tax management. It includes capturing the building footprint, road, land use such as parks, paved area, drains, and demarcation of boundaries such as locality slums, based on a regular grid net with a cell size of 250 m by 250 m. The generated geospatial database has been finally used to evaluate parameters for property tax calculation. Moreover, this spatial database can be organized as different models for any web-based application for municipal services. This study provides a working example of a GIS-based property tax collection solution for whole of India and other South-Asian countries.

ПРАВОВАЯ РЕГЛАМЕНТАЦИЯ АДМИНИСТРАТИВНОЙ ОТВЕТСТВЕННОСТИ В ОБЛАСТИ НАЛОГООБЛОЖЕНИЯ В РЕСПУБЛИКЕ КАЗАХСТАН И РЕСПУБЛИКЕ УЗБЕКИСТАН

This article is devoted to the comparative legal analysis of the legislation regulating administrative liability in the field of tax assessment in the Republic of Kazakhstan and in the Republic of Uzbekistan. The article gives a holistic view of the administrative liability for the commission of infractions in the field of tax assessment in the two countries and its current problems in theory and law enforcement. The article reflects the opinions of scientists who have previously studied the problems of administrative liability, as well as scientists who have studied certain issues of administrative liability for committing infractions in the field of tax assessment. Also, the article reflects the peculiarities of the legislation regulating administrative liability in the field of tax assessment in the two countries. As the study of the legislation of the two countries has shown, the subjects of administrative liability in Uzbekistan are individuals and officials, whereas in Kazakhstan, legal entities also belong to the subjects of administrative liability. This article reveals the specifics of the application of administrative sanctions, the procedure for resolving cases of administrative infractions, and the revision of resolutions on cases of administrative infractions in the field of tax assessment and their execution. In the article, the author indicates proposals for further improvement of the legislation under study.

Comparative Trend Analysis on Revenue Generation among Selected Municipalities in Surigao Del Sur, FY 2000-2018

This study determined the trends on revenue generation among selected Municipalities in Surigao del Sur for Fiscal Years 2000-2018. It employed a descriptive method of research using Trend Analysis. The study is conducted in selected coastal Municipalities, namely: Bayabas, Marihatag, San Agustin, and Tago. The study found that all municipalities understudy generated revenue from local and external sources. The local sources include the following: Real Property Tax, Business Tax, Other Taxes, Regulatory Fees, Service Charges, and Income from Economic Enterprises. Externally sourced revenues include the Internal Revenue Allotment (IRA), Share from the National Wealth, Grants and Donations, Extraordinary Receipts, Loans and Borrowings and other Local Government Transfers. The study revealed that the difference in revenue of the concerned Municipalities is mainly attributed to their income classification, Tago, a 2nd class Municipality-followed by Marihatag (3rd class), San Agustin (4th class) and Bayabas (5th class). Thus, LGUs concern are encouraged to increase their revenue generation efforts through different strategies. They may focus on improving their Real Property Tax and Business Tax assessment and collection system. They may also engage in various public-private partnership to finance various socio-economic development endeavors, like investing in viable modern economic enterprises. Thus, when revenue increases, LGUs can finance the essential social welfare services that were not prioritized due to inadequacy of resources.

Training and Interpreting Machine Learning Models: Application in Property Tax Assessment

Abstract In contrast to the outstanding performance of the machine learning approach, its adoption in industry appears to be relatively slow compared to the speed of its proliferation in a variety of business sectors. The low interpretability of a black-box-type model, such as a machine learning-based valuation model, is one reason for this. In this study, house prices in Seoul and Jeollanam Province, South Korea, were estimated using a neural network, a representative model to implement machine learning, and we attempted to interpret the resultant price estimations using an interpretability tool called a partial dependence plot. Partial dependence analysis indicated that locally optimized valuation models should be designed to enhance valuation accuracy: a land-oriented model for Seoul and a building-focused model for the Jeollanam Province. The interpretable machine learning approach is expected to catalyze the adoption of machine learning in the industry, including property valuation.

Finding Place in the Archive: A Case Study of St. John [Colored] Missionary Baptist Church, 1866–1900

AbstractThis article explores the ongoing preservation efforts of The St. John Fundraising and Preservation Committee at St. John Missionary Baptist Church (SJMBC). The church, founded in 1869 by former slaves, is located in Fort Bend County, Texas, a county which held the second‐largest slave population in the state in 1860. SJMBC sought to develop an archive of historical records to narrate St. John's early history, particularly at sites it intersected with the history of Fort Bend County, Missouri City, and the Dew Brothers plantation during the nineteenth and early twentieth centuries. Because the majority of the church records were lost in a fire in 2006, Friends of St. John needed to locate other sites in the archive where the church's presence and significance were recorded. They recruited researchers, public scholars and architects and developed relationships with nearby universities and churches to aid in their mission. Highlighting several types of source materials such as a slaver's account book, maps, census, deed, and school records and tax assessments held by the county, SJMBC established a historical narrative of the church through a calculated juxtaposition to well‐established historical narratives of significant white people and events in the county.

Penelitian penyusunan database tunggakan piutang pajak hotel di Kota Malang

Tax arrears are the amount of tax payable that has not been paid by the Taxpayer. This tax arrears is caused by 2 (two) things, namely: due to the examination conducted by the tax collector. This inspection includes: Tax Assessment Letter (SKP). This Tax Assessment Letter (SKP) is issued limited to certain Taxpayers caused by incorrect filling in the Tax Return (SPT) or due to the discovery of physical data that is not reported by the Taxpayer.Tax Collection Letter (SPT) is a letter to collect taxes and or administrative sanctions in the form of interest and or fines for Taxpayers. If the billing field finds arrears due to the above, an active collection action will be taken as a means to collect taxes from the taxpayer. The total hotel tax arrears in Malang City are 103 taxpayers who have not paid and will be submitted for tax write-off.

Australia's GAAR Turns 40: In its Prime or Mid-Life Crisis?

This article explores aspects of the legislative evolution of Australia's general anti-avoidance rule (GAAR) in pt IVA of the Income Tax Assessment Act 1936 (ITAA36) and considers how it shapes up after 40 years. It considers the legislative interaction of the GAAR with other parts of the income tax statute and explores the GAAR in an international context, including the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax (DPT) inserted into pt IVA. It concludes with consideration of the role and legitimacy of the GAAR in respect of both domestic and international economic and legal transactions.

Dissonance between Fact and Law: The Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright

The principal income tax statutes of both New Zealand and Australia provide special concessions for taxpayers who earn exceptional copyright income in a year of assessment. As authors (creators) of copyright-protected artistic works, visual artists are potential beneficiaries of these preferences but, because they typically produce singular artworks that are not licensed for reproduction, they cannot directly benefit from copyright or, as a consequence, tax concessions granted to copyright assignors or licensors. In New Zealand, a taxpayer who receives peak copyright payments can opt to average those receipts over more than one assessment year. An Australian taxpayer can spread their more broadly defined assessable professional income and, if they operate a professional arts business, may enjoy an exception to the non-commercial loss rules, and so may claim net losses in the year they are incurred. The substantive provisions of neither the Income Tax Act 2007 nor the Income Tax Assessment Act 1997 (Cth) expressly incorporates provisions of copyright legislation but both taxing statutes explicitly import copyright terminology and, implicitly, concepts and doctrine. Examination of differences between fact and law is a significant field of legal research. In taxation studies, John Prebble's identification of "ectopia" presents the best-known analysis. Prebble characterises income tax law as "ectopic" (out of place), inasmuch as it is dislocated from the facts to which it relates. Copyright law is likewise dislocated from typical artistic practice. When copyright principles are incorporated into income tax legislation, the relevant provisions may be doubly estranged from the facts to which they relate. This article, which has an Australasian jurisdictional focus but also draws on Quebecois tax legislation, investigates that possibility and considers, in particular, the consequences for equity in income taxation.