Tax Collection Research Articles

Research on the Fiscal and Tax Subsidy System of Family Birth in China under the Background of Three Children

With the rapid development of China's socialist market economy, the trend of population aging is obvious, the "three children policy" is timely introduced, and the problem of resident fertility has risen to the level of national strategy. In 2021, the state actively implemented the "three-child" policy, which provided institutional guidance for solving the problem of population aging. In this context, how China should give full play to the economic leverage effect of fiscal and tax law, and guide and encourage the masses to respond to the national call to give birth to three children by economic means, is a very meaningful realistic topic. To study the optimization of the "fertility friendly" fiscal and tax subsidy policy, explore the optimization of the population structure, timely solve the practical problems for the stable development of the population, the fiscal and tax subsidy policy provides corresponding positive supporting measures to encourage fertility. It establishes the policy, delay and reverse the trend of low population growth of China, and facilitate the implementation of the "comprehensive three child" policy. Current our country to encourage fertility fiscal subsidy policy lack of stable source of income, encourage family fertility fiscal subsidy policy function object is not extensive, encourage family fertility fiscal subsidy policy each link imbalance, encourage family fertility tax single, personal income tax lack of family declaration unit, can through to encourage birth to provide adequate subsidies support, in the family for the tax collection, the implementation of differentiated tax incentive rules to change the current situation. Therefore, from the perspective of fiscal and tax law, it is of certain practical significance to improve the fertility incentive mechanism to stimulate the recovery of fertility rate.

Administration of local taxes and fees: experience of European countries and current trends in Ukraine

The paper is devoted to the study of the experience of local tax administration in advanced European countries. The paper further delves into the intricacies of the local tax administration by examining the impact of cultural, economic, and political factors on the effectiveness of tax models in Germany, France, and Poland. It also explores the challenges and successes of implementing European practices within the Ukrainian framework, highlighting the need for a tailored approach that considers Ukraine’s unique socio-economic landscape. The purpose of the study is to analyze local taxation models in Germany, France and Poland, identify their advantages and disadvantages, assess the current state and prospects for the development of the local taxation system in Ukraine. A comparative analysis of legal frameworks, organizational structures and local tax administration processes in selected countries is carried out. On the basis of the collected data, a SWOT analysis is carried out, which allows to highlight the strengths and weaknesses, opportunities and threats of each of the administration models. Analysis of local tax administration models in selected countries showed that the German model is characterized by a high level of autonomy of local authorities, which contributes to the efficiency of tax collection and adaptability to local conditions. The French model is characterized by a centralized approach that ensures uniformity and control, but can limit local initiative. The Polish model integrates elements of decentralization and centralization, which allows adaptation to the specifics of the transition economy and contributes to the harmonization of the taxation system. In the Ukrainian context, modern reforms of local taxation are analyzed, introduced initiatives are studied, and the possibilities of applying the best European practices are considered. The results of the study make it possible to formulate recommendations for improving the system of local tax administration in Ukraine in order to increase its efficiency and transparency. The paper will be useful to scientists, practitioners in the field of local taxation, representatives of state bodies and all parties interested in improving the tax system.

Using Divide-and-Conquer to Improve Tax Collection

Abstract Tax collection with limited enforcement capacity may be consistent with both high- and low-delinquency regimes: high delinquency reduces the effectiveness of threats, thereby reinforcing high delinquency. We explore the practical challenges of unraveling the high-delinquency equilibrium using a mechanism design insight known as divide-and-conquer. Our preferred mechanism takes the form of prioritized iterative enforcement (PIE). Taxpayers are ranked using the ratio of expected collection to capacity use. Collection threats are issued in small batches to ensure high credibility and induce high compliance. Following repayments, liberated capacity is used to issue the next round of threats. In collaboration with a district of Lima, we experimentally assess PIE in a sample of 13,432 property taxpayers. The data validate and refine our theoretical framework. A semi-structural model suggests that keeping collection actions fixed, PIE would increase tax revenue by roughly 10%.

ЭКОНОМИЧЕСКИЕ ПРЕДПОСЫЛКИ И ПРОБЛЕМЫ ИСПОЛЬЗОВАНИЯ ПРОГРЕССИВНОЙ ШКАЛЫ НДФЛ В РОССИИ

The article discusses the principles and approaches to reforming the personal income tax collection system, compares various models of a progressive tax scale, examines the tax experience of other states, substantiates the economic prerequisites and problems of personal income tax collection in the conditions of modern economic realities

Institutional Effectiveness of Tax Debt Collection in Increasing State Revenue

Tax debt collection is an important element for optimizing state revenue, but until now it has not run optimally. The process of collecting tax debts in Indonesia is often long and complicated. Tax collection faces obstacles such as short billing expirations, regulatory complexity, and unwieldy sanctions. The solution to this challenge involves improving regulations, increasing taxpayer awareness, strengthening institutions, and mitigating external factors affecting tax payment. This research is expected to provide an evaluation of the effectiveness of institutional mechanisms in enhancing tax debt collection for state revenue in Indonesia and an analysis of the current institutional regulations governing tax debt collections, providing insights into potential areas for reform and improvement.

Legal and budgetary challenges in implementing the Ecological ICMS: the case of the state of Amazonas

Environmental preservation, a global challenge, requires effective policies to ensure the sustainability of ecosystems. In this sense, the Ecological ICMS emerges as a crucial tax tool, encouraging environmental conservation by rewarding municipalities that protect their natural resources. This study aims to analyze the challenges of implementing the Ecological ICMS in the State of Amazonas, seeking to identify policies and strategies to improve its effectiveness. The research focuses on the vast Amazonian biodiversity, using a qualitative and descriptive approach. Data collection involved a comprehensive review of literature and government sources, focusing on key terms such as "ICMS Ecológico" and "Amazonas". The results point to a positive economic scenario, with growth in all sectors and an increase in tax collection. However, challenges persist, such as the need for more efficient policies and fair distribution of resources between municipalities, in addition to raising awareness about environmental preservation. Even in the face of these challenges, the Ecological ICMS stands out as a strategic tool to boost sustainable development in the Amazon region.

Implementasi Pajak Digital di Kota Medan: Tantangan dan Solusi Ahmad

Digital taxes have become a highlight in the era of economic digitalization, including in the city of Medan. The implementation of digital taxes in the city faces various challenges that need to be overcome to ensure success and fairness in tax collection. This article analyzes the main challenges faced in implementing digital taxes in Medan City, such as lack of awareness and understanding of digital taxes, difficulties in monitoring online transactions, and the incompatibility of regulations with technological developments. Apart from that, solutions needed to overcome these challenges were also discussed, such as increasing socialization and education about digital taxes, developing an efficient online transaction monitoring system, and revising tax regulations that are more adaptive to technological developments. It is hoped that this analysis can provide useful insights for the government and other stakeholders in implementing digital taxes effectively in Medan City.

Environmental protection tax and trade credit: Evidence from China

AbstractThis study investigates how the introduction of China's Environmental Protection Tax Law impacts firms' trade credit taking Chinese A‐share listed companies from 2013 to 2020 as the research sample. Since introducing the Environmental Protection Tax Law, the trade credit of pollution‐intensive firms has increased significantly. Following the mechanism test, the environmental fee‐to‐tax reform forces firms to improve their green innovation level and reduce their risk of environmental violations, which protects the suppliers' interests and increases the willingness of suppliers to provide trade credit for these firms. Further analysis shows that when the firm's market power is relatively higher, the regional judicial environment is better, the regional intensity of tax collection is higher and the effect of environmental fee‐to‐tax reform on the firm's trade credit is strong. Our results contribute to the literature regarding the impact of environmental regulations on firms from the perspective of trade credit, and we provide a new perspective and empirical evidence to support Porter's win‐win hypothesis further.

EFEKTIVITAS PEMUNGUTAN PAJAK PARKIR DI KOTA SAMARINDA: TINJAUAN DARI PERSPEKTIF HUKUM DAN KEBIJAKAN

Parking tax is a significant source of Local Revenue (PAD) in Samarinda City, but its implementation faces various challenges. The regulations governing parking tax aim to provide a clear legal framework, yet taxpayer compliance remains low. Weak supervision, limited technology, and low public awareness are the main factors hindering tax collection effectiveness. The use of digital technology in the parking system can enhance taxpayer compliance and reduce revenue leakage. Improving human resource capacity and conducting educational campaigns to raise public awareness are also important. Implementing policies that provide incentives for compliance and strict sanctions for violations is expected to optimize parking tax revenue and improve public services and city infrastructure.

An integrated approach to the concept and elements of tax administration: theoretical and legal aspects

The objective of this investigation is to thoroughly revise both the theoretical and legal underpinnings of tax administration. This effort entails a comprehensive review and synthesis of scholarly perspectives on the essence of tax administration, juxtaposed with a comparative examination of scholarly debates surrounding its legal and economic facets. Additionally, the study delineates the oft-conflated concepts of tax administration and tax control, clarifying their distinct attributes and interrelations within a unified framework. A meticulous analysis of tax administration's core components is undertaken, including an exploration of its various forms and methods, as well as the examination of international tax authorities' cooperative endeavors in tax administration via tax control mechanisms. Central to this inquiry is the assertion that effective tax administration, predicated on lawful tax collection practices and the principle of taxpayer integrity, constitutes a pivotal element of state strategy in the socio-economic domain. Tax administration, thus, seeks to fulfill tax policy objectives through a comprehensive array of legal and economic tools, mechanisms, and incentives.

Assessing the Role and Future of the Tax Court Post-MK Decision No. 26PUU-XXI2023

Taxation, as a fundamental component of the system of cooperation, serves as a financial resource to underpin governmental financing and expenditure while also acting as an instrument for the regulation of social and economic policies aimed at promoting equitable welfare. The process of tax collection occasionally engenders inequities for taxpayers; consequently, Law 14 of 2002 instituted the Tax Court as an autonomous judicial entity designated for the adjudication of tax-related disputes. Notwithstanding its establishment, the Tax Court encounters significant challenges, notably the dualism of authority wherein the Supreme Court provides technical guidance. At the same time, the Ministry of Finance oversees organizational, administrative, and financial directives. In the Constitutional Court's Decision (MK) Number 26/PUU-XXI/2023, the regulation pertaining to the oversight of the Tax Court was deemed inconsistent with Article 24, paragraphs (1) and (2) of the 1945 Constitution, prompting the Constitutional Court to impose a deadline of December 31, 2026, for the consolidation of the Tax Court's guidance authority under the auspices of the Supreme Court. Consequently, this research endeavours to scrutinize the role and prospective trajectory of the Tax Court alongside the measures necessary to effectuate the transfer of guidance authority in alignment with constitutional mandates. Hence, the author has entitled this study "Measuring the Role and Future of the Tax Court after the Constitutional Court Decision Number 26/PUU-XXI/2023." The questions posed for investigation are: What is the Role and Position of the Tax Court as delineated by the Tax Court Law, and what is the Role and Future of the Tax Court subsequent to the Constitutional Court Decision (Number 26/PUU-XXI/2023)? To address these inquiries, the author employs a qualitative writing methodology complemented by a normative legal perspective.

Blockchain-enabled intelligent toll management system

Abstract Road toll tax contributes significantly in the economic development of any nation. In developing countries, the toll tax collection is carried out either manually or electronically. However, both approaches suffer from various challenges, including prolonged waiting times, lack of transparency, high operational costs, and concerns regarding data security and privacy. This research aims to address these challenges using a blockchain-based system. The proposed system employs advanced image processing techniques, specifically “You Only Look Once” version 5 (YOLOv5), to accurately capture and store vehicles’ registration numbers in a local server situated at toll plazas. Subsequently, the vehicle identification, along with the driver’s credentials, is transmitted to an application server, where an Ethereum smart contract verifies the information and automatically deducts the toll charges from the driver’s account. The results from this study indicate that the proposed system effectively reduces vehicle waiting time and facilitates uninterrupted vehicular movement. Additionally, the system ensures transaction transparency, safeguards the security and privacy of vehicle details, facilitates non-stop payments, rendering unnecessary cash payments or radio-frequency identification scanning at toll booths, and incorporates a decentralized architectural framework to enhance security and mitigate potential system failures.

Common Reporting Standard as a model for tax information exchange: mechanism of operation and implementation status in Ukraine

The article studies the Common Reporting Standard (CRS), an information standard for the automatic exchange of tax information between states that are parties to the Multilateral Competent Authority Agreement (MCAA). It also explores the prospects of Ukraine’s participation in the exchange under this standard. The study analyzes the information subject to international exchange, types of financial institutions required to collect and submit tax-relevant information to authorities for international exchange, account types, tax residents, and methods of verifying client integrity when opening accounts. The article aims to systematize knowledge about the prerequisites for creating, the mechanism of intergovernmental tax cooperation within the CRS framework, current results achieved under this standard, Ukraine’s accession status, steps taken by Ukraine towards implementing automatic exchange of tax information, and recommendations for accountable entities and account holders on complying with CRS rules. The study employed a comprehensive research methodology, including a literature review, analysis of normative documents, and comparative analysis. The conclusions emphasize the crucial importance of Ukraine’s accession to the CRS standard for ensuring proper tax compliance and budgetary revenues, particularly amid full-scale Russian aggression. The study also describes the challenges, especially regarding compliance with tax data exchange requirements by financial institutions and account holders. It underscores the need for strong political will from Ukrainian authorities to overcome obstacles and ensure effective CRS implementation. Overall, the study highlights the significant role of CRS in improving tax collection while acknowledging the hurdles ahead. The research perspective on this topic is extensive, given that automatic tax information exchange, particularly under the investigated standard, is currently being established and is relatively underexplored by researchers.

Analisis Peningkatan Upaya Pemungutan Pajak (Tax Effort) Kabupaten/Kota di Provinsi Jawa Tengah

Regional Tax Collection Efforts in Indonesia are still low. There are only a few local governments in Indonesia with Tax Effort values ​​above the average. There is a unique fact that the 3 (three) regions that contribute the largest regional taxes in Indonesia (apart from DKI Jakarta), namely the regions in West Java, East Java and Central Java, actually have Tax Effort values ​​that are still below the average. flat. The aim of this research is to determine the influence of variables such as GRDP per capita, Development of the Manufacturing Industry Sector, Development of the Services Sector, Number of MSMEs, and Capital Expenditures on District/City Tax Effort in Central Java Province. The data used in this research is secondary and panel data. The research time span covers seven years, from 2017 to 2023, involving 35 districts/cities in Central Java Province. Data sources were obtained from the Ministry of Finance (Directorate General of Fiscal Balance) and the Central Statistics Agency. Data analysis in this research used multiple linear regression analysis. The results obtained showed that the development of the service sector and MSMEs had a positive impact on Regency/City Tax Effort in Central Java.

Could Tax Collection and Management Improve the Green TFP of Enterprises: Evidence Based on China’s “Third Phase of the Golden Tax Project”

Could Tax Collection and Management Improve the Green TFP of Enterprises: Evidence Based on China’s “Third Phase of the Golden Tax Project”

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Implementation of an Online-Based Policy for Local Tax and Retribution Collection

Effect of Tax Knowledge on Pay As You Earn Tax Compliance Among Small and Medium Enterprises in Thika Town, Kenya

The government is unable to adequately raise revenue through tax collection to effectively provide for the essential needs of its citizens which include education, healthcare, water, security, roads, and social security among others. This has raised a concern as the Government seeks to achieve its revenue targets hence the need for this study. The study looked at tax knowledge and Pay As You Earn compliance among small and medium enterprises in Thika town Kenya. The study was supported by The Attribution Theory. The study adopted an explanatory research design. The study aimed to focus on Small and Medium Enterprises licensed in Thika town. The target population was 1223 small and medium enterprises with a sample size of 301 small and medium enterprises with a response rate of 83%. Primary data was collected using structured questionnaires. Both descriptive statistics and inferential statistics were carried out. The study found that there is a positive and significant effect of tax knowledge on PAYE tax compliance (β1 =0.332, p<0.05), The study recommends that KRA should therefore work towards simplifying and streamlining the tax compliance processes, reducing unnecessary administrative burdens. Future research should be carried out to determine the effect of tax incentives on TAX compliance.

Research on Tax Collection and Administration Efficiency in the Context of “Governing Taxation by Numbers”

In modern national governance systems, tax collection and administration efficiency is a key indicator to measure the performance of the tax system. With the proposal and implementation of the concept of “governing taxation through numbers”, how to use digital technology to improve tax collection and administration efficiency has become an important issue. Focusing on the background of the policy of “governing taxation by numbers”, this article selects Anhui Province as a case area to conduct an in-depth analysis of the impact of the policy of “governing taxation by numbers” on the efficiency of tax collection and administration in practical applications, and explores strategies to improve tax collection and administration efficiency, aiming to optimize Provide theoretical and practical reference for tax management, improving tax compliance and reducing collection costs.

Edukasi Dan Pendampingan Wajib Pajak Masyarakat Pedesaan

The role of education and assistance to taxpayers in the context of Lontos Village. Through a scientific approach, this research highlights the importance of education and assistance as an effort to increase taxpayers' understanding and awareness of tax obligations. The implementation of this service aims to provide education and assistance as well as provide understanding and awareness to the public as taxpayers regarding the importance of paying taxes in Lontos Village, East Luwuk District. The methods used in implementing the service are direct observation, interviews, and carrying out service activities related to tax education in Lontos Village. The results of the service implementation are that structured and targeted education and assistance can make a positive contribution in increasing taxpayer compliance and strengthening the relationship between taxpayers and the village government as the authority in tax collection. The implication of these findings is the need to increase education and mentoring programs on an ongoing basis to support tax awareness and strengthen the tax system at the local level. The service carried out provides valuable insight for related parties in designing effective strategies to support tax compliance in Lontos Village, East Luwuk District, Banggai Regency and may also be applied in a broader taxation context.

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih