Tax Collection Research Articles

Firms as tax collectors

We show that delegating tax collection duties to large firms can bolster tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and difference-in-differences methods centered on revenue eligibility thresholds, we find that: (i) appointing large firms as collection agents (CAs) does not hinder their economic activity, (ii) it leads to a significant increase in self-reported sales and tax payments among CAs’ business partners, (iii) these effects are primarily concentrated among downstream firms that lack a traceable paper trail, and (iv) reductions in withholding lead to a decrease in self-reported sales, albeit to a lesser extent. Tax-collecting firms can thus help boost tax compliance and revenue.

An Investigation into the Causes of Tax Evasion and Avoidance by Small and Medium Enterprises (SMEs) and Their Effect on the Zambian Economy in Chililabombwe District

This study was purposed to investigate the causes of tax evasion and avoidance and its effect on the Zambian economy in Chililabombwe District of the Copperbelt Province. It had two-fold objectives: to examine the causes of tax evasion and avoidance in Chililabombwe District by SMEs, and to determine the effect of tax evasion and avoidance in Chililabombwe District on the Zambian economy. The study used a mixed method approach combining both qualitative and quantitative paradigms in which 110 sample size was targeted. One Hundred and ten (110) questionnaires were distributed and 79 were returned representing 72%. Purposive and convenient sampling techniques were used. Quantitative data was analysed through the SPSS version 16 while qualitative data was analysed through content analysis focusing on main unfolding themes from the interviews. The study discovered that that there are loopholes in the Zambia Revenue Authority's (ZRA) tax administration system which are due to inefficiencies or inadequate competence of tax collectors, which taxpayers exploit in evading and avoiding tax. The investigation also revealed that on account of the established loopholes, certain revenue collectors collude with taxpayers to commit tax fraud by accepting bribes from them while poor sales, high tax rates, and lack of tax education to SMEs were noted to be among key reasons for tax avoidance. Consequently, the study ascertained with concern that the levels of development in the district, in terms of social amenities, schools, road network, and youth / women empowerment programmes are very low. The study concluded that tax evasion and avoidance were real and rife among the SMEs on account of the factors cited and that mitigative policy measures were required without any further delays. Arising from the results of the study, it was strongly recommended that for tax evasion and avoidance to be mitigated, the revenue authority needs to urgently reform the tax system to make it equitable and fair coupled with rigorous tax education to the traders for sufficient tax knowledge and thereafter digitize tax remittances with ease for the traders to file returns without need for middle persons. Tax morale and ultimately revenue collection can be improved through tax education programs, integrity of tax collectors, and reduction of tax rates chargeable to SMEs. Enhanced training and sensitization to create awareness, reduce compliance cost, and simplify online technology for the overall positive impact on compliance among the SMEs are elements of paramount import for the success of the nation in meeting its socio-economic goals through guaranteed revenue collections by the Revenue House.

Effect of Electronic Tax System on Tax Collection Performance in Rwanda: A Case of Musanze District (2018-2021)

Effect of Electronic Tax System on Tax Collection Performance in Rwanda: A Case of Musanze District (2018-2021)

Post-conflict economic recovery and land policy in South Korea between 1948 and the early 1960 s

A multiplicity of issues impact upon post-conflict economic recovery, one of which is land policy. Depending on the policy adopted, it could promote post-conflict economic growth, but it could also hinder the economy. This study reviews post-conflict economics and land conceptually and analyses the effect of land policy on post-conflict economic recovery in South Korea. Conceptually, post-conflict economy and land are interrelated in terms of security of land tenure, the land market, land (taxation) reform and revenue. Land tenure is secured through land reform in post-conflict situations. Security of land tenure stabilises and revitalises the land market, which leads to an increase in land tax. In addition, land taxation reform provokes an increase in land tax, and land tenure needs to be secured to maximise land tax collection through land taxation reform. The revenue collected through revitalisation of the land market and land taxation reform is utilised to stimulate post-conflict economic recovery. However, the South Korean case is not completely in line with the conceptual relationship. First, land taxation reform in South Korea resulted in an increase in public revenue, and the government was able to spend this revenue in supporting the war and partially stimulating post-conflict economic recovery. On the other hand, land tax reform could promote post-conflict economic recovery at the national level, while at the same time causing poverty at the individual level. Second, the South Korean case suggests that the foundation for the land market was laid during the post-conflict period and an increase in revenue through the revitalisation of the land market mainly contributed to economic development after the post-conflict period. In South Korea, land taxation reform had been more important than the land market for post-conflict economic recovery.

E-GOVERNANCE IN REVENUE COLLECTION AND CUSTOMS ADMINISTRATION IN SIERRA LEONE – A SURVEY

The willingness of taxpayers to comply with their obligations depends to a large extent upon the perception that the funds collected are put to good use. It also depends on how easy and convenient it is for the taxpayer to comply. Hence getting taxpayers to voluntarily pay their correct taxes at the right time is the dream of every government. The four key research objectives are: to find out whether the implementation of ICT will improve the performance of public enterprises; to investigate whether there is a link between the tax filing system and revenue collection; to determine the significance of tax compliance and performance of the National Revenue Authority (NRA) and to examine the relationship between tax administration and revenue collection. Data was collected through questionnaires from selected tax administrators and taxpayers in Freetown and two provincial locations, Bo and Makeni, using convenience sampling. Descriptive statistical analysis techniques were employed for data analysis. Findings from the study revealed that a vast majority of the respondents believe that the implementation of ICT results in better performance of public enterprises; and that there is a link between the tax filing system and revenue collection which allows refunds to be deposited directly into taxpayers' bank accounts; the level of tax compliance is significant to the performance of the National Revenue Authority; and adoption of ICT has positive impact on a country’s tax collection rate. The paper recommends that the Government of Sierra Leone should embark on public sensitisation on the benefits of the adoption and use of ICT infrastructure that aids easy tax administration and collection in the other rural regions of the country.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0758/a.php" alt="Hit counter" /></p>

Efektivitas Pelaksanaan Pemungutan Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Sibolga

In general, this study aims to find out the effectiveness of motor vehicle tax collection in offices with Sibolga samsat. This study uses quantitative descriptive research, which is to find out the value of independent variables, either one or more variables (independent) without making comparisons, or connecting with other variables. As far as data collection techniques are concerned are documentation, interviews and observations. The results of the research showed the effectiveness of motor vehicle tax collection in the Joint Office of Samsat Sibolga has been effective in the collection of motor vehicles tax. Although, there are still many obstacles facing the lack of public awareness to pay taxes on time, which leads to a lot of taxpayers waiting. However, in the process of tax payment procedures is good because it does not take a long time in the management of motor vehicle tax payment.

Accounting for complementary currency transactions (the case for France)

The purpose of the study was to analyze the complementary currencies projects (СС-projects) implemented in France during the last decades. The active promotion of those projects in various countries has highlighted the problem of accounting and tax accounting for transactions of the currencies supplementing the national ones as a means of payment. There were questions about how to reflect and record such payments in invoices; whether it is necessary to purchase additional software for the cash register, etc. The author of the article proved that the use of complementary currencies does not significantly affect the billing and cash accounting, as well as the collection of commercial taxes, since the sales are always recorded in the national currency and in the same currency are transferred to accounting for further documentation (in this case, in euros). The tax reporting within the CC-projects is identical to the standard formalized one, however, the payment terms contained in it include an additional payment method. the methodological basis of the study was a system- functional approach and comparativistics. the results of the work have revealed the specifics and key problems of forming a legislative framework for innovative projects aimed at introducing new effective payment instruments into the sphere of commodity- money relations at the regional and local levels, and may be of interest to economists and representatives or specialists of taxation and financial services of Russia.

LEGAL CERTAINTY IN DETERMINING THE AMOUNT OF LAND AND BUILDING RIGHTS ACQUISITION DUTY TAX (BPHTB) LEGAL CERTAINTY IN DETERMINING THE AMOUNT OF DUTY TAX ON ACQUISITION OF LAND AND BUILDING RIGHTS (BPHTB)

<p class="TableParagraph"><em>The research carried out in Jayapura City with the title "Legal Certainty in Determining the Amount of Tax on Acquisition of Land and Building Rights" (BPHTB) aims to provide legal certainty regarding the imposition of Tax on Acquisition of Land and Building Rights. (BPHTB) in determining the amount of BPHTB tax. The method used is normative law and empirical law in relation to land and building tax collection.</em></p><em>In accordance with applicable laws and regulations, BPHTB levies in Jayapura City do not yet have complete legal certainty. Tax Object Acquisition Value (NPOP) transaction value is no longer used as a basis for determining BPHTB tax, in Jayapura City the basis for determining BPHTB is the interpretation made by the tax authorities based on market prices, location of land and buildings and building conditions. This happens because of society's tendency to try to get around it BPHTB financing. Taxpayers declare the transaction price in accordance with the NJOP if the market price or transaction value is greater than the Sales Value of the Tax Object (NJOP). Taxpayers will also try to avoid it if the Tax Object Acquisition Value (NPOP) is lower than the Tax Object Sales Value (NJOP). The obstacles faced in collecting BPHTB are legal factors, factors outside the law and taxpayer factors</em>

KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIKKA TAHUN 2014-2018

This study discusses the Contribution of Regional Taxes and Terminal Levies on the Regional Original Income of Sikka Regency during 2014-2018, with the aim of the research is to find out 1) the magnitude of the contribution of regional taxes and terminal levies to the Regional Original Income (PAD) of Sikka Regency, 2). the level of effectiveness of local taxes and terminal levies on regional revenue in Sikka Regency. The type of research used is descriptive quantitative research, which is calculating the data obtained to solve existing problems in accordance with the research objectives. The data analysis technique used is descriptive quantitative, namely calculating the amount of contribution, and the effectiveness of local taxes and district terminal fees. Sikka 2014-2018. The results of this study indicate that the contribution of regional tax revenues to the Regional Original Revenue of Sikka Regency in 2014 to 2018 does not make a significant contribution to the PAD of Sikka Regency because the criteria for regional tax contributions are 10% -20%, the Contribution of Terminal Levies Receipts on PAD of Sikka Regency in 2014-2018 it was very lacking in making a meaningful contribution to PAD in Sikka Regency because the criteria for the contribution of terminal fees only reached 0.00% -10%. The average criteria for the effectiveness of local tax revenues in Sikka Regency during 2014-2018 were less effective because the criteria were 60% -80%, the average criteria for the effectiveness of receiving terminal fees in Sikka Regency during 2014-2018 were not effective because the criteria were less than 60 %. The lack of contribution of local taxes and terminal levies to PAD in Sikka Regency is due to the lack of public awareness of the obligation to pay taxes, lack of facilities and infrastructure for tax collection officers, levies are not running well, users of terminal services are less aware of paying fees, as well as the level of discipline and the officers' sense of responsibility is very lacking.

Cryptocurrency use and tax collections: Direct and indirect channels of influence

Using a recent global sample, this paper estimates the effect of cryptocurrency usage on tax revenue collections. We hypothesize that greater cryptocurrency use undermines tax collections, and this result generally holds across overall tax collections, VAT revenues, and GST revenues. The other contribution lies in dissecting the direct and indirect channels of cryptocurrency use on tax collections. Results show that greater cryptocurrency usage reduces tax collections. Furthermore, larger government sizes increase tax collections, while the COVID-19 pandemic undermined tax collections. Finally, significant differences were found in the direct and indirect effects. The main results withstand a number of robustness checks.

Natural disasters and local government finance: Evidence from Typhoon Haiyan

This paper examines how natural disasters affect local public finances and their interplay with intergovernmental transfers and external resources. Exploiting the randomized nature of the 2013 Typhoon Haiyan, one of the most devastating natural disasters in recent history, we document its causal effect on the local government fiscal dynamics. Combining data on local government finance with reports on the level of damages and using difference-in-differences with instrumental variable to analyze the data, we show that local public revenue and expenditures remain largely unaffected, except for debt payments. However, we find important heterogeneity in local revenue responses: poorer municipalities raised comparatively lower revenue in the aftermath of the Typhoon. We also provide evidence that external funding did not lead to lower tax collection efforts, but instead leads to higher local expenditures, suggesting that disaster aid does not cause a moral hazard problem in local governments' spending decisions.

Presentation of Budgetary Balance as an Argument Justifying Granting Tax Payment Relief: Scope of Control of Discretionary Decisions by an Administrative Court

The author analyzes a ruling of the Voivodship Administrative Court in Lublin concerning the application of Article 67a of the Tax Ordinance. The judgment in question raises the issue of the extent to which an administrative court can review the actions of a tax authority when exercising administrative discretion. The author agrees with the court in Lublin that the authority’s decision in this regard should consider criteria that align with the recognized constitutional values in tax collection. In this regard, one hopes that the court’s ruling will be the prevailing line of jurisprudence that will significantly improve the taxpayer’s procedural position within the framework of the procedure for granting tax payment relief. Furthermore, the author examines the practical implications of arguments related to the preservation of budgetary balance for both the municipality (which applied for relief from the payment of a tax liability) and the State Treasury. In this respect, the author’s basic thesis is that the argument of the preservation of budgetary balance should be taken into account when reviewing the legality of the tax authority’s decision at hand. However, this cannot be an argument that once provided will exclude the possibility of granting of tax payment relief in every instance.

Implementation of Income Tax Payment for Sale and Purchase of Land Rights (Study in West Lombok District)

This research aims to find out and understand the implementation of electronic payment of income tax for buying and selling land rights in West Lombok Regency. The research method used is normative and empirical, then analyzed descriptively qualitatively, using a sociological, statutory, and conceptual approach. The regulation of payment of income tax on the sale and purchase of land rights is that the Government has the authority which originates from legislation in terms of tax collection and is then delegated to the Ministry. Finance through the Directorate General of Taxes (DJP) which is one of the echelons I units under the auspices of the Ministry of Finance and is implemented by KPP Pratama throughout the Republic of Indonesia. Based on research, income tax payments for the electronic buying and selling of land rights in West Lombok Regency have been implemented by the regulations of the Director General of Taxes PER-05/Pj/2017 concerning Electronic Tax Payments as appropriate. Obstacles in implementing electronic tax payments in West Lombok Regency include legal constraints such as requirements for carrying out tax validation and the level of compliance in tax payments. From a non-legal perspective, such as internal and external obstacles in the form of the community's inability to use information technology and other technical matters. The implementation of the e-billing system can be effective if its implementation-intensive socialization and training are carried out first for taxpayers to make it easier in its application.

Could Environmental Regulations Reduce Energy Consumption: Evidence From China’s Implementation of an Environmental Pollution Tax

This article investigates the impact of environmental regulations on energy consumption. As the main way for the government to protect the environment, the implementation of environmental pollution tax has played an important role in China’s energy consumption. This article uses data from the implementation of environmental pollution tax in Chinese cities to match with urban energy consumption data, and uses the difference-in-difference method (DID) to estimate the impact of environmental regulations on energy consumption. We find that the implementation of environmental pollution tax has reduced energy consumption, but this effect is mainly effective in the central and western regions and two-controlled areas. Further analysis shows that the reduction of energy consumption by environmental pollution tax is mainly attributed to improving technological innovation capabilities, optimizing industrial structure, and increasing tax collection intensity. The results in this study provide evidence for achieving an environmentally friendly society and sustainable development.

The impact of the shadow economy on the direct-indirect tax mix: Can central banks’ independence mitigate the effect?

The recent financial crisis caused by corruption and opacity has led us to examine how the informal economy and other factors affect tax revenues using a three-pillar theoretical analysis. Empirical research has not thoroughly explored the shadow economy's impact on direct and indirect taxes, tax revenues, and the central bank's independence from the shadow economy and tax collection. This paper used 2010–2018 data from 129 countries. The shadow economy and tax revenues had a substantial negative relationship. The shadow economy also changed the fiscal authorities' policy mix by reducing direct taxes and increasing indirect taxes. Finally, the central bank's independence mitigated the shadow economy's negative effects on tax revenues.

‘Our Dearest Lord and Father Received Him From the Baptismal Font’: The Life and Career of Philippe le Convers

ABSTRACT This article examines the life and career of Philippe le Convers, a converted Jew who was a powerful royal administrator and the godson of King Philip the Fair of France (r. 1285–1314). Unlike other high-profile French converts, Philippe does not appear to have contributed to conversionary efforts or to anti-Jewish legislation. The article draws on evidence from financial records and royal letters to evaluate Philippe's work as a tax collector, master of the Parlement of Paris and forest enquêteur. It also examines the administrative appointments he secured for his relatives and the large estate he amassed at Léry, which he eventually transferred to Queen Jeanne of Burgundy in exchange for payment that significantly exceeded the property's value. This discussion highlights the ways that the sons and successors of Philip the Fair used their continued patronage of Philippe to emphasise their ties to their late father.

Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.

From Pixels to Taxes: A Comparative Study of Digital Economy Tax Policies in the Philippines to Selected ASEAN Member States

This research focuses into the proposed Digital Economy Taxation Act, scrutinizing its provisions aimed at bolstering income tax and value-added tax (VAT) compliance. The bill mandates network intermediaries and ecommerce platforms, including those without a physical presence in the country, to act as withholding agents, a move that has sparked debate over its implementation challenges, such as the requirement for non-resident entities to establish a representative office within the Philippines. Utilizing qualitative method through documentary analysis, this study compares the Philippine approach to digital taxation with initiatives undertaken by other ASEAN countries, analyzing literature, articles, reports, blogs, and media releases to gain insights to the regional tax landscape. The paper seeks to uncover the nuances of each country's digital tax policies, focusing on the variance in tax rates and the thresholds set for business registration. The analysis extends to the potential economic impacts of the Digital Economy Taxation Act on the Philippines, considering both the opportunities and complexities posed by its enforcement. The paper underscores the imperative nature of digital taxation in an era increasingly reliant on digital transactions while highlighting the challenges associated with tax collection from non-resident digital service providers. The research provides a comprehensive understanding of the ASEAN digital taxation framework and offer insights into establishing unambiguous rules that ensure effective tax collection without hindering the growth of the burgeoning digital economy.

The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study

Abstract The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.

Towards a new approach to maximize tax collection using machine learning algorithms

<p>Efficient tax debt collection is a challenge for Moroccan local tax authorities. This article explores the potential of machine learning techniques and novel strategies to enhance efficiency in this process. We present a practical use case demonstrating the application of machine learning for taxpayer segmentation, improving accuracy in identifying high-risk debtors. Using a comprehensive dataset of tax payment behavior, we showcase the effectiveness of machine learning algorithms in segmenting taxpayers based on their likelihood of non-compliance or debt accumulation. We also investigate innovative strategies that integrate behavioral economics principles to enable better targeted interventions. Real-world case studies in local tax debt collection highlight the impact of these strategies. The findings underscore the transformative potential of machine learning techniques and novel strategies in improving the efficiency of local tax debt collection. Accurate identification of high-risk debtors and tailored enforcement actions help maximize revenue while minimizing resource waste. This research contributes to the existing knowledge by providing insights into the implementation of machine learning techniques and novel strategies in tax debt collection. It emphasizes the importance of data-driven approaches and highlights how local tax authorities can drive efficiency and optimize revenue collection by embracing these advancements.</p>