Tax Inspectors Research Articles

INTELIGÊNCIA ARTIFICIAL, ADMINISTRAÇÃO TRIBUTÁRIA E EFEITOS NA RELAÇÃO ENTRE O FISCO E OS CONTRIBUINTES

The text discusses how artificial intelligence (AI) is transforming various areas of society. In the public sphere, AI is used to perform repetitive tasks, improve decision-making, and increase the effectiveness of public policies through the analysis of large volumes of data in real time. In law, AI automates procedural acts and provides statistical analyses for lawyers and parties, aiding in the selection of procedural strategies. AI also brings challenges and requires adaptations in Public Administration and legal practice, such as the need to balance technology application with the protection of individual and collective rights. In the realm of Tax Administration, AI is used to modernize inspection and collection processes, detect fraud, and optimize taxpayer services, contributing to a significant increase in revenue collection. Despite the great opportunities for innovation and efficiency that AI presents, the use of intelligent systems in tax inspection and collection activities requires careful implementation to ensure respect for taxpayers' rights and constitutional limitations on the power to tax.

Identifying money laundering risk indicators: Evidence from Bulgaria

The study of the fight against money laundering in Bulgaria takes on a heightened significance due to the country's unique geopolitical and economic context. As a member of the European Union and a key regional player, Bulgaria assumes a pivotal role in preventing cross-border crimes, including money laundering. The present study aims to analyze how modern technologies can bolster this crucial role, facilitating monitoring and analysis processes to enhance the effectiveness of audit and tax inspections in the country. The research applied practical methods involving digital tools and technological solutions such as artificial intelligence and machine learning. These tools were used to identify risk patterns and anomalies in transaction data, demonstrating their real-world application and effectiveness. They enable fast and accurate analysis of large volumes of data, which is particularly important in the context of sophisticated money laundering schemes. The results of the study underscore the potential benefits of technological innovation in the field of financial audits. With the aid of digital technologies, supervisory authorities in Bulgaria stand to significantly enhance their ability to detect financial abuses, including money laundering and tax evasion. In conclusion, the study reiterates the pressing need for further integration of modern technological solutions in the practices of audit and tax services in Bulgaria. This integration is crucial to ensure the effectiveness of control mechanisms and the country's ability to respond to current and future challenges in the fight against crimes in the financial sphere, underscoring the urgency of this matter.

Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies

Purpose This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco. Design/methodology/approach A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software. Findings The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes. Practical implications The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries. Originality/value This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.

The Effect of Implementing Tax Extensification, Tax Intensification, Tax Audit on Tax Revenue at the Tax Office East Medan Pratama Services in 2023

This research aims to determine the level of tax extensification, tax intensification, tax inspection of the East Medan Pratama KPP during the period January – December 2023. The population in this research is tax employees who work at KPP Pratama Medan Timur. The research method used is a non-probability sampling method, namely census sampling. The respondents of this research were Tax Employees who worked at KPP Pratama East Medan, totaling 43 people. The instrument used is the distribution of questionnaires to collect data from the variables Tax Extensification, Tax Intensification and Tax Audit. The data analysis techniques used are validity test, reliability test, descriptive analysis, normality test, multiple linear regression analysis, partial hypothesis test or t test and calculation of the coefficient of determination.

Maximum Duration of the Tax Inspection

We can define a tax inspection as the procedure by which the competent tax authority orders a tax inspection of a taxpayer. The hypothesis considered in this material mainly concerns the period of time during which the tax inspection can be carried out and, more importantly, the consequences to which the tax authority is subject in the event of failure to comply with the mandatory legal provisions concerning the maximum period of time during which the tax inspection can be carried out, given that this procedure can be suspended at the request of the tax authority to obtain additional information necessary for the control activity. Thus, this paper will take as a starting point brief considerations on how to conduct this procedure, taking as a point of reference the legislation in force at the time, following mainly the method of calculating the maximum duration in which the tax authority can conduct this procedure and the consequences of non-compliance with mandatory relevant legal provisions.

Sir Hugh Plat's Promotion of Pasta as a Victual for Seamen

The author is a (British) Inspector of Taxes by profession and an agricultural historian by inclination. The present essay is among the first fruits of a study which he is making of the life and works of Sir Hugh Plat. If there are any other people 'out there' who share this particular interest, he would be glad to be put in touch with them. His address is: 2 Brookside, Harwell, Oxon OX11 OHG.

Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak

This research aims to analyze Tax Justice, Tax Compliance, Tax Audit, Tax System and Tax Discrimination against Tax Evasion. The population in this study are individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. The sample for this research is individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. This research used the Slovin method and obtained a sample of 100 people. Data collection was carried out using a questionnaire method distributed to respondents and processed using SPSS version 26. Based on the results of the analysis, it shows that tax justice, tax inspection and tax discrimination have no effect on tax evasion, while tax compliance and the tax system have an effect on tax evasion.

Issues of improvement of legal regulation of tax inspections in Uzbekistan

Issues of improvement of legal regulation of tax inspections in Uzbekistan

Factors Influencing Electronic Tax Compliance Of Small and Medium-Sized Enterprises in Northern of Vietnam

The electronic tax service system - eTax in Vietnam is implemented as an administrative reform initiative of the tax industry to improve efficiency of the tax authorities. This research therefore sets out to examine the variables that impact firms’ compliance levels in the context of adopting electronic tax with a model that tests linear relationship between identified factors and tax compliance. Research data serving the study were collected from July to October 2023 from respondents working for small and medium-sized enterprises (SMEs) in Northern Vietnam with 200 valid questionnaires. Research findings reveal a positive relationship between The level of electronic tax application (AE), Tax policy - tax inspection & examination (TPTI) and The level of tax compliance (TC). Moreover, the level of adoption of electronic tax is positively influenced by Perceived ease of use (PEOU), Perceived usefulness (PU) and Information techonology skills (IT). Based on the research results, the study proposes appropriate recommendations to enhance the management mechanism and improve the tax compliance level of the SMEs in Northern Vietnam.

BETWEEN THE SCYLLA OF EQUALIZATION AND THE CHARYBDIS OF INEQUALITY: LABOR REMUNERATION ON THE ALTAI RAILWAY IN 1917

The authors examine inequality in an important branch of the Russian economy during the World War I using the materials of one of the large West Siberian enterprises. The study relies on the sources for the first time introduced into the scientific circulation: data from the funds of the tax inspectorate, which are related to the determination of the circle of income taxpayers and their earnings. The advantageous feature of these lists is that they include not only taxpayers (recipients of relatively high income), but all employees of the enterprise in general. Information on the wages of almost 400 employees of the Altai Railroad, from watchman to manager, was used to calculate the decile coefficient. This allows us to expand the field for microhistorical study of inequality by statistical methods through including new industries and new regions. In addition, one of the lists contains information that allows us to raise the question of the need to study additional parameters of inequality in Russia at the beginning of the20th century. It is shown that the income differentiation of railroad workers increases significantly when taking into account their dependents (primarily children), i.e. taking into account family composition can change the interpretation of the degree of income inequality. Another list gives the authors a rare opportunity to examine the wages of railroad employees taking into account individual components of earnings (including salary, military increment, bonuses, payment for extracurricular work). The analysis of change in the decile ratio depending on the above-mentioned payment issues allowed us to prove that one of the weighty additions to the salary reduced the gap between the incomes of the highest and lowest employees, and the other, on the contrary, gave an opportunity to earn more to those who wanted it. Thus, it is demonstrated that one of the wage systems created before the revolution allowed to avoid simultaneously both problems that would become urgent for the new authorities in the 1920s - equalization and excessive inequality.

Research on Building Tax Inspection Course Based on the Integration of Online and Offline

Research on Building Tax Inspection Course Based on the Integration of Online and Offline

The Influence Of Training And Work Environment On Employee Performance (Case Study: Tax Inspector at the Directorate General of Taxes)

There are many factors that can influence employees in an organization. The aim of this research is to find out how training and the work environment influence employee performance with competency as an intervening variable. The research method uses a quantitative approach with a questionnaire instrument, purposive sampling data collection techniques with 60 respondents, and Structural Equation Modeling (SEM) analysis methods. Based on the results of this research, it confirms: First, based on the results of this research, it confirms that training has a positive effect on employee performance. Statistical test results show that 65% of employee performance is influenced by training. Of the several indicator variables studied, it shows that the instructor's ability to provide training is the most important factor, followed by the training material factor. From the performance variables, it can be noted that achievement indicators are the strongest factor in employee performance, followed by employee behavior and characteristics. Second, the results of this research show that the work environment has a positive effect on employee performance. Statistical test results show that 46% of employee performance is influenced by the work environment. Of the several indicators studied, the influence of organizational support is the most important factor in the organizational environment, then peer relationships or support and the influence of superiors. Third, the results of this research note that employee competency has a positive influence on employee performance. Statistical test results show that 48% of employee performance is influenced by employee competency. Of the several indicators studied, employee skills/expertise are the most important factors in the competency variable, as are employee self-concept and attitudes. These three factors will have an important influence on employee performance. Keywords: Training, Work Environment, Employee Performance

The Influence of Training And Work Environment on Employee Performance (Case Study: Tax Inspector At The Directorate General of Taxes)

There are many factors that can influence employees in an organization. The aim of this research is to find out how training and the work environment influence employee performance with competency as an intervening variable. The research method uses a quantitative approach with a questionnaire instrument, purposive sampling data collection techniques with 60 respondents, and Structural Equation Modeling (SEM) analysis methods. Based on the results of this research, it confirms: First, based on the results of this research, it confirms that training has a positive effect on employee performance. Statistical test results show that 65% of employee performance is influenced by training. Of the several indicator variables studied, it shows that the instructor's ability to provide training is the most important factor, followed by the training material factor. From the performance variables, it can be noted that achievement indicators are the strongest factor in employee performance, followed by employee behavior and characteristics. Second, the results of this research show that the work environment has a positive effect on employee performance. Statistical test results show that 46% of employee performance is influenced by the work environment. Of the several indicators studied, the influence of organizational support is the most important factor in the organizational environment, then peer relationships or support and the influence of superiors. Third, the results of this research note that employee competency has a positive influence on employee performance. Statistical test results show that 48% of employee performance is influenced by employee competency. Of the several indicators studied, employee skills/expertise are the most important factors in the competency variable, as are employee self-concept and attitudes. These three factors will have an important influence on employee performance.
 Keywords: Training, Work Environment, Employee Performance

Separate theoretical and legal aspects of tax control of a lawyer in Ukraine

Professional activity in Ukraine, which involves the receipt of profit, income or fees, is subject to control by the state. Such control has a number of tasks, among which is the verification of the correctness of calculation and payment of the tax liability, the good faith performance of which depends on the success of the state and its financial stability. The financial interests of the state must be protected. Therefore, domestic national legislation contains the institution of tax control, which covers interaction with the control bodies of other states.
 Filling the budget is one of the priority tasks, thanks to which the financial basis of the state is established. Legal mechanisms are used, including tax audits. General conditions and rules are defined, compliance with which is a necessary condition for preventing the application of financial sanctions for violation of tax legislation. The object of inspection and the subject to be inspected are highlighted.
 A lawyer in Ukraine receives a fee from carrying out his professional activity, which means that he must keep tax and accounting records, fulfill his tax obligations in a timely manner and in full. A lawyer, like any other business entity, may be subjected to tax control measures through a tax audit of his activities. At the same time, taking into account the professional status, the tax audit of a lawyer may have its own characteristics, which directly relate to professional obligations, including in the area of attorney confidentiality. The lawyer’s proper performance of his professional duties is a guarantee of quality legal assistance and a measure of the client’s trust in the lawyer. Ensuring the conditions for the lawyer to fulfill and comply with his professional obligations meets the interests of the client and affirms the role of the legal profession in society. Conducting a tax audit and complying with the requirements of the tax inspector should not create threats or risks for the client, who reasonably expects that his confidentiality will be preserved by the lawyer. Therefore, this article is an attempt to outline and define certain theoretical and legal aspects of tax control of a lawyer in Ukraine.

Assessment and Issues in the Taxation of Crypto Assets

The paper provides a detailed assessment of the current tax treatment of crypto assets in Lithuania, the European Union and international law. It draws attention to and assesses the problematic aspects related to crypto tax regulation. The study starts by providing statistics on the development of the cryptocurrency market in Lithuania and discusses the current taxation model. The second part of the paper describes the current model of taxation of crypto-assets and presents problematic aspects of taxation of crypto-assets, such as the regulation of individual activity, the timing of taxation, and the extraction of cryptoassets. The third part of the paper describes the European Union law relating to the taxation of cryptoassets and discusses the guidelines of the Organisation for Economic Co-operation and Development. The growing popularity of crypto assets as a form of investment instrument has forced the state authorities to react: the State Tax Inspectorate of the Republic of Lithuania clearly states the criteria for taxation and the tax obligations, and the decision of the European Court of Justice puts cryptocurrencies on an equal footing with ordinary currencies, which are subject to the same taxes. The taxation of crypto-assets also raises some problematic aspects regarding the concept of individual activity and occasional crypto-transactions, the proper collection of data, and there are certain aspects that could lead to additional measures by the authorities at the Lithuanian or EU level.

POWERS OF THE NATIONAL REVENUE ADMINISTRATION WITH REGARD TO TEMPORARY ATTACHMENT OF MOVABLE PROPERTY: LEGISLATIVE ASPECTS

The amendment of the Act on the National Revenue Administration, in force since 1 January 2022, gave officers the right to temporary seizure of movable property. As a part of the ‘Polish Deal’, amendments were made to the Act of 16 November 2016 on the National Revenue Administration and added in Section V Chapter 1c ‘Temporary attachment of movable property’, as well as Chapter 5a ‘Approval of temporary attachment of movable property’ was added in Section II of the Act of 17 June 1966 on Enforcement Proceedings in Administration. Under these changes, from the beginning of 2022, movable property may be temporarily attached by an officer who conducts customs and tax inspection. Seized movable property may include, for example, machines, computers, raw materials and means of transport. An authority may temporarily seize movable property even before the end of the customs and tax inspection. The new regulations are aimed at increasing the efficiency of public debt collection. The change in the regulations resulted from the recognition of the existing legal regulations as defective, i.a. due to the difficulty in searching for the debtor’s assets. The aim of this paper is to assess the legislative correctness and operation of the construct of temporary attachment of movable property. The following problems have been identified: (1) whether the legislator has indicated the criteria for assessing if in a given situation temporary attachment will increase the efficiency of enforcement; (2) whether the legislator has included a definition of the term ‘efficiency’ in the discussed provision; (3) whether a tax and customs officer is obliged to temporarily attach movable property or whether it may not be seized despite the conditions being met; (4) whether the provisions establishing temporary attachment of movable property lay down rules for estimating the value of the seized movable property. A formal and dogmatic method has been used to carry out the above analysis. This method involves a linguistic and logical analysis of legal texts. In response to the questions posed, it has been established that the legislator did not indicate the criteria according to which it would be assessed whether in a given situation temporary attachment would increase the efficiency of enforcement. Nor did the legislator define the concept of ‘efficiency’. Interpretative doubts have also been raised as to whether the officer is obliged to temporarily seize movable property or whether it may not be attached despite the conditions being met. In addition, the provisions establishing temporary attachment of movable property do not lay down rules for estimating the movable property value.

Effects of Indebtedness, Taxes and Financial Distress on the Demand for Non-Mandatory External Audit: Evidence from the Chinese Firms

This paper aims to examine the determinants of firms’ demand for non-mandatory external audit in China. Although the demand for non-mandatory external audit has often been investigated for the western economies, we are the first to present evidence for the China by using a unique dataset that the World Bank provided. Using enterprise surveys to estimate the likelihood of firms engaging non-mandatory external audit, the paper uncovers how the indebtedness, tax inspection probability, and the financial distress affect the demand for non-mandatory external audit. The results indicate a positive association between tax inspection probability and demand for external audit. Contrary to the previous literature, the likelihood of demanding external audit diminishes as financial distress level of the firm rises. This result indicates relatively high audit costs for the financially distressed firms that can not afford to cover their non-operational costs.

Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's “environmental fees to taxes”

The “environmental fees to taxes” policy (EFTP) is a major step in China's tax reform. Using the implementation of EFTP as an exogenous shock, the difference-in-differences approach is adopted to examine the impact of EFTP on the environmental violations of corporates. The results show that EFTP can effectively inhibit corporate environmental violations. Increasing the share of local tax revenue and stimulating the environmental endeavors of corporates are potential channels through which EFTP can work, and the intensity of regional tax inspection is an important situational factor for EFTP to exert a disincentive effect. Further findings show that EFTP is more effectively implemented in non-state-owned companies. In areas with a higher degree of marketization, environmental regulation, and tax rate EFTP has a much stronger implementation effect. This paper provides micro-level evidence of the environmental governance effects of environmental taxes, and provides a reference for improving environmental tax policies.

MEDIASI SEBAGAI ALTERNATIF PENYELESAIAN SENGKETA PAJAK

Tax disputes between tax collectors (fiscus) and taxpayers in Indonesia are a phenomenon that occurs in the process of collecting taxes by the government of the Republic of Indonesia represented by the Ministry of Finance through the Directorate General of Taxes. Tax disputes generally start from tax inspections, objections to the results of the examination, appeals and reviews of appeal decisions in the Supreme Court. Thus, in almost every process of verification, examination, tax objections where it is a process and procedure for collecting taxes by the fiscus there is a potential for disputes with the taxpayer. For this reason, an efficient and effective dispute resolution process is needed in the sense that it is in accordance with the principle of tax collection that is simpler, faster, cheaper and provides a sense of justice for taxpayers. For this reason, an efficient and effective dispute resolution process is needed in the sense that it is in accordance with the principle of tax collection that is simpler, faster, cheaper and provides a sense of justice for taxpayers. This can be done if there is a breakthrough and "political will, especially for the government or tax authorities in this case the Ministry of Finance represented by the Director General of Taxes. Considering that there has been tax reform with the issuance of Law No.7 of 2021 regarding the Harmonization of Tax Regulations with various implementing regulations, it is also necessary to reform tax dispute resolution in the future considering that the development of tax dispute resolution in various countries has been socialized by the issuance of tax dispute resolution regulations through mediation, which in Indonesia has not implemented this. The effectiveness of resolving disputes through mediation in general in various European, African and Asian countries has shown good results in state revenue from taxes, although there are still some obstacles. The writing of this thesis uses the library method and observations in the field of interactions that occur between fiscus and taxpayers both at the stage of tax inspection, objections and lawsuits or appeals and pays attention to several practices of resolving tax disputes through mediation in various countries outside Indonesia, especially in Australia and the United Kingdom with alternative settlements called Alternative Dispute Resolution (ADR). In this thesis, it is conveyed about the rights and obligations of taxpayers regarding the steps and procedures that must be taken in the process of examination, objections and appeals / lawsuits, as well as proposals and alternatives to resolving tax disputes through mediation. Alternative dispute resolution (ADR) known as Mediation in Indonesia needs to be researched, especially by the Government, Taxpayers and researchers to then be applied in the process of resolving tax disputes in Indonesia as has been applied in general courts where before a trial is carried out Mediation efforts can be taken before the trial process is carried out. This mediation is proposed because each party will focus on resolving tax disputes that are faster, cheaper and achieve a win win solution for both taxpayers and taxpayers

Pengaruh Ekstensifikasi Pajak, Pemeriksaan Pajak, Penagihan Pajak, Kepatuhan Wajib Pajak dan Intensifikasi Pajak Terhadap Penerimaan Pajak (Study Empiris pada KPP Pekanbaru Tampan)

This study aims to examine the effect of tax extensification, tax audit, tax collection, taxpayer compliance and tax intensification on tax revenue at KPP Pratama Pekanbaru Tampan. The population of this study included all employees of KPP Pratama Pekanbaru, totaling 75 people. The data used is primary data with questionnaire data sources. Data analysis used in this study uses a multiple linear regression analysis model where tax extensification, tax inspection, tax collection, taxpayer compliance and tax intensification are the independent variables and tax revenue is the dependent variable. The hypothesis test used is the partial test or t test. The results of this study conclude that tax extensification, tax audit, tax collection, taxpayer compliance have an effect on tax revenue, while tax intensification has no effect on tax revenue.The Adjusted R2results of the five independent variables on the dependent variables have an effect of 73.6%,while the remaining 26,4% are influenced by variables outside the research model.