Tax Collection Process Research Articles

Evaluación de la eficiencia, eficacia y equidad social del impuesto predial en el municipio de Sogamoso, con base en la última formación catastral

El presente proyecto de investigación se fundamentó en la evaluación de los niveles de eficiencia, eficacia y equidad social del proceso de recaudo por concepto de impuesto predial en el municipio de Sogamoso, tomando como base la última formación catastral. Básicamente, se estableció el monto causado por concepto de este impuesto antes de la última formación catastral, y se comparó con el monto efectivamente recaudado en este mismo período, así como los recursos usados para lograr el recaudo de cada vigencia. El resultado de esta comparación determinó, en términos generales, que el nivel de eficacia es satisfactorio en cuanto al dinero, pero no lo fue en relación con los predios, y que la eficiencia del proceso de recaudo fue considerablemente alentadora.En cuanto a los metros construidos desde la última formación catastral, se estableció su evolución entre cada actualización catastral. Además, se hizo un análisis al componente de equidad social que implica el recaudo del impuesto predial, lo que constituyó un elemento de suma importancia para determinar el grado de eficiencia y eficacia que se pretendía establecer. Además de mostrar la evolución del recaudo, este proyectó arrjojo resultados que serán determinates dentro de los planes de acción y ejecución presupuestal para la actual administración en matería tributaria en general y de impuesto predial en partícular.

Tax reform in Mexico: a general equilibrium assessment

This article reports the results of an Applied General Equilibrium Model (AGEM) built to simulate a recent fiscal reform initiative of the Mexican government. Treating public revenues as endogenous and tax rates as exogenous variables, the model explicitly incorporates both the tax structure and the oil-exporting sector as important sources of government revenues. The results confirm that the fiscal problem in Mexico lies in the low degree of tax compliance. By simulating the reform starting in the year 2008, the results suggest that consumption taxes are not necessarily the unique solution to the tax collection process in a developing country like Mexico.

Secure toll collection in VANETs

This paper presents a VANET-based technique for secure toll tax payment from in-motion vehicles. Manual toll tax collection requires vehicles to stop and pay. This results in queues on the road that introduce unnecessary delays. The existing pay as you drive techniques require extensive, time consuming vehicle authentication that also threaten the privacy of the vehicles. Moreover, the payment verification is usually offline. In this work, VANET-based technique for secure toll tax payment is presented. The scheme involves vehicle, toll collector that are members of VANET and the bank. The payment process is based on blinded coin in which the coin is collected from the bank offline. A vehicle is authenticated by an RSU as it approaches the toll plaza leaving sufficient time for online payment as it passes through the plaza. Results show that authentication and toll tax collection process takes in the order of milliseconds which constitutes only a small portion of the stay time of a vehicle within an RSU region. Simulation results and comparison of existing approach indicate that the message exchanges required in the scheme could be completed within the available time.

Taxpayer Disclosure and Penalty Laws

The consequences of a penalty exemption available to U.S. taxpayers who disclose aggressive reporting positions is examined via a game theoretic model. Results indicate that (i) the tax agency's expected revenue collections (net of audit costs) decline under the disclosure exemption, and (ii) the impact of disclosure regulations depends on the taxpayer's type. Of particular interest, we find that taxpayers who are likely to prevail on an uncertain issue decrease their expected payments although they do not disclose in equilibrium. The impact on the amount of resources absorbed by the tax collection process is also examined.

Taxpayer Disclosure and Penalty Laws

The tax auditing context is illustrative of a more general set of situations in which regulators attempt to extract information from entities over whom they have oversight (Border and Sobel 1987). Hence evaluating the impact of various features of the tax setting can provide important insights into a variety of regulatory environments. One unique aspect of the tax law in the United States that may have implications for other regulatory contexts is the exemption from penalties afforded to taxpayers who disclose reporting positions lacking authoritative support (where the application of tax law is uncertain). This unique provision would seemingly have an adverse impact on compliance if taxpayers respond strategically and take more aggressive reporting positions. Offsetting this effect, disclosure of aggressive positions could make audits more efficient. An evaluation of the impact of the disclosure exemption may provide insights into other regulatory situations where communication is at the discretion of the regulated entity and communication requirements are ambiguous. This paper reports the result of a game theoretic investigation of the consequences of the tax disclosure exemption. In our analysis, we find that: (1) taxpayers sort themselves out into (at most) three groups based on their type and thus partially signal information through their disclosure decisions, (2) the tax agency?s expected revenue collections (net of audit costs) decline when taxpayers are allowed to exempt themselves from penalties by making disclosures, and (3) the impact of disclosure regulations depends on the taxpayer?s type. Of particular interest is the fact that taxpayers with a low likelihood of successfully defending a questionable deduction decrease their expected payments although they don?t actually disclose in equilibrium. Finally, we find that the amount of resources absorbed by the tax collection process can either increase or decrease when taxpayers have an opportunity to obtain a disclosure exemption, depending on the amount of tax at issue.

Taxpayer Rights in the Netherlands

Taxpayer rights in the Netherlands are governed by both national and international rules (treaties and European Community law). These rules form the legal framework within which the rights and obligations of all parties involved in the taxation process are evaluated. The following issues are discussed: the rights and obligations of taxpayers with regard to the provision of information to the tax authorities to assess taxes; the assessment objection and appeal procedures; and, the tax collection process. The main conclusion is that although certain aspects of the procedural laws should be improved, a proper protection of taxpayer rights starts with the simplification of the actual tax law to simplify the entire tax collection procedure.