Taxation Research Articles

The impact of big data tax administration on local fiscal revenue: New evidence from the "Golden Tax Project Phase III"

The impact of big data tax administration on local fiscal revenue: New evidence from the "Golden Tax Project Phase III"

The impact of COVID-19 on formal firms: Lessons from administrative tax data

The impact of COVID-19 on formal firms: Lessons from administrative tax data

COMPARATIVE STUDY ON OLD REGIME V/S NEW REGIME TAX WITH REFERENCE TO SALARIED PERSON

Income tax is one of the main resources of revenue of government. Every individual person who earns income more than the exempted limit will liable to pay the income tax. The Indian Income tax system levies tax on individual taxpayers depending on their income level. The Union Budget 2025 has brought significant changes to India’s personal income tax structure, raising the question: “Should you opt for the old tax regime versus the new tax regime?” Whether you’re a salaried professional or a self-employed individual, making the right choice between the old regime vs new regime can help optimise your overall tax liability. In this study we compare the both the system on the basis of their advantages and disadvantages and tax liability, more money in hands, savings for future, easy processing and speedy return

Examining the Role of Artificial Intelligence in Auditing for Tax Gap Reduction

Effective tax collection is one of the most important problems facing governments and the cornerstone of a fair tax system. It is essential to prevent the loss of uncollected tax revenues due to non-compliance resulting from tax avoidance and evasion practices. The research aims to highlight the use of artificial intelligence in auditing to address the challenges facing tax administrations and to demonstrate how to deal with and reduce the problem of the tax gap, given its clear impact on lost tax revenues for the benefit of the state's public treasury. This is achieved by relying on the descriptive analytical approach based on describing the use of artificial intelligence techniques in auditing and analyzing its benefits, as it has become an integral part of the routine procedures required by tax administrations in order to decrease the tax gap, protect lost revenues through tax evasion, and achieve justice. In addition, the statistical analysis method is adopted to demonstrate the nature of the relationship between the independent and dependent research variables according to a questionnaire designed from two axes and distributed to a purposive sample of (80) estimators and auditors working in tax administrations. The results of the hypotheses were tested according to the statistical program (SPSS). The value of the research was represented in the results reached, the most prominent of which is the existence of a significant correlation between the use of artificial intelligence in auditing and reducing the tax gap. This confirms the significant role of using artificial intelligence techniques in auditing as an effective means of raising the efficiency of tax administration By simplifying procedures, improving the work environment, increasing employee satisfaction, and enhancing the effectiveness of tax collection, the study concluded that tax administrations must invest resources in developing and adopting modern artificial intelligence technologies, including data analysis programs, machine learning systems, and expert systems. There is also the need to establish clear regulatory policies to ensure the ethical and safe use of AI technologies while protecting taxpayer data.

Financial Planning and Tax Management

"This initiative seeks to develop an interactive system for tax optimization, aimed at helping users calculate their income, apply eligible deductions, and compare tax liabilities under both the old and new tax systems in India. Unlike basic calculators that perform only simple arithmetic, this system offers customized financial advice. It gathers extensive data on earnings and allowable deductions, determines tax liability based on the appropriate tax brackets, and offers customized recommendations for tax savings in accordance with prevailing government policies. The process involves inputting income sources, deductions under sections such as 80C, 80D, 80G, 80TTA, 80EEA, and NPS, and estimating taxes under both regimes. To improve user experience, the system presents results with bar graphs and suggests the top 5 schemes for minimizing taxable income. This approach offers a practical, visual, and tailored strategy for managing taxes effectively . Keywords: Tax Strategy, Fiscal Management, Income Tax Brackets, Indian Tax Systems, Tailored Deductions, Section 80C, 80D, 80G, National Pension System, Mortgage Loan, Chart.js, HTML/CSS/JS."

A reforma tributária brasileira: simplificação do sistema por meio do iva dual (ibs e cbs) e a repartição de receitas no contexto da autonomia dos entes federativos

This research analyzes the recent Tax Reform in Brazil, instituted by Constitutional Amendment No. 132/2023 and Complementary Law No. 214/2025, focusing on the creation of the dual VAT, composed of the Tax on Goods and Services (IBS) and the Contribution on Goods and Services (CBS). The study seeks to understand how these normative innovations aim to simplify the complex national tax system, currently marked by high bureaucracy and multiple regulations, especially in the field of consumption and income taxes. The article also discusses the autonomy of the federated entities (Union, States and Municipalities) in the administration, legislation and tax collection, and analyzes the new dynamics of revenue distribution in the federative context. The research adopts a qualitative, bibliographic methodology, based on official documents and recent specialized literature.

Leveraging AI to Combat Tax Evasion: A GST Perspective

India’s indirect tax system was once complex due to multiple taxes imposed by the central and state governments. However, in 2017 goods and services tax (GST) was introduced to establish a unified, technology-driven tax regime. Key goals included easy compliance and reducing tax evasion. Artificial intelligence (AI) is emerging as a powerful tool in tax administration. In this article, the authors explore AI’s role in strengthening GST implementation in India, particularly in curbing tax evasion, while also evaluating its impact on business ease.

Impact of tax administration efficiency on fiscal freedom across Asia: the moderating role of tax rate

ABSTRACT This study investigates the interplay between tax administration efficiency and fiscal freedom in Asian, emphasising the moderating influence of tax rates. Tax administration efficiency is evaluated through two metrics: tax preparation time and the number of taxes paid, while fiscal freedom is quantified using the fiscal freedom index. Employing panel data from 43 Asian countries spanning 2005–2019, the analysis reveals a significant negative relationship between tax preparation time, the number of taxes paid, and fiscal freedom. Furthermore, the interaction analysis demonstrates that tax rates exacerbate the adverse effects of tax preparation time and the tax burden on fiscal freedom. These findings underscore the critical need for tax reforms centred on digitalisation, administrative simplification, and the optimisation of tax rates to foster a more efficient and transparent tax system. The study provides valuable insights for policymakers in formulating fiscal strategies that enhance the investment climate, promote taxpayer compliance, and bolster economic competitiveness.

Importance of Forensic Audit with respect to Income Tax Evasion (ISR) in Panama

In all countries, the Tax Administration (TA) in Panama faces challenges intrinsic to problems related to tax evasion. The objective of this article is to analyze the relationship between the independent variables Forensic Audit and Income Tax (ISR). This research is characterized by a mixed approach, with a descriptive, correlative and explanatory approach. First, a Likert-type questionnaire with a dichotomous configuration was developed. The quantitative analysis makes a comparison between the income of the ISR and those of the CI, IT and the national collection agency. The findings show deficiencies in the management of theoretical models of FA, with little participation in judicial processes reviewed by expert reports and other fiscal evaluations. It is essential to take into account, and most importantly, the ability to have an AF model that incorporates specialized elements of the FA in order to detect evasive actions of the ISR.

PLANEJAMENTO TRIBUTÁRIO EM EMPRESAS DO COMÉRCIO: UMA ANÁLISE DAS MUDANÇAS A SEREM IMPLEMENTADAS COM A EFETIVAÇÃO DA REFORMA TRIBUTÁRIA E SEUS IMPACTOS SOCIAIS

This article explores the impacts of the Brazilian tax reform on corporate tax planning, analyzing the changes proposed by Constitutional Amendment No. 132/2023 and regulated by Complementary Bills No. 68/2024 and No. 108/2024. The research focuses on the transition to the Dual VAT model, consisting of the Contribution on Goods and Services (CBS) and the Goods and Services Tax (IBS), which replace cumulative and fragmented taxes. The analysis highlights the implementation of full non-cumulativity and the split payment mechanism, which automates tax collection and promises greater efficiency and security in revenue administration. The research problem lies in understanding how companies can adapt their fiscal and operational processes to the proposed changes. Using a qualitative approach based on a literature review and document analysis, the study seeks to explore the challenges and benefits of changes in the tax system. It concludes that, although the reform represents progress in terms of fiscal modernization and transparency, its effectiveness will depend on the ability of companies and governments to overcome operational and structural barriers during the transition, fostering a more efficient, equitable, and competitive tax system.

BEPS: A RELAÇÃO DAS RECOMENDAÇÕES COM O BRASIL

As economic globalization has grown, major economic powers have noticed the lack of coordination between domestic and international legislation as trade relations have advanced. In this sense, developed by the OECD and the G20, the BEPS Project aims to combat “abusive” tax practices used by multinational companies to minimize their tax obligations. These practices involve the transfer of profits to low- or no-tax jurisdictions, resulting in the erosion of the tax bases of countries where the profits are actually generated. However, due to the influence of the few countries that make up the OECD, the lack of dialogue between taxpayers and States, in addition to several other factors, the project faces challenges related to international coordination, since its guidelines are drawn up by developed countries, whose economic reality may not reflect the needs of countries like Brazil. The attribution of responsibility for tax erosion mainly to companies, ignoring the flaws in the harmonization of tax systems, were also factors highlighted throughout the article. By joining BEPS, Brazil seeks to balance its tax autonomy with the need to align with international standards to attract more investment and improve its candidacy for membership of the OECD. However, adapting to the recommendations without compromising its autonomy and respect for constitutional and infra-constitutional standards is an ongoing challenge. Tax planning is a right that is completely related to business freedom and free enterprise, as long as it does not involve fraudulent practices. Therefore, it is necessary to establish a more transparent dialogue between the government and taxpayers, in a harmonious environment of cooperation. This study will address the implementation of BEPS recommendations and the need for legislative reforms with respect to constitutional limits, considering the complexity of the Brazilian tax system and its impact on the national economy.

An Assessment of the Influence of Innovation on the Performance of Semi-Autonomous Government Agencies in Uganda

Semi-autonomous government agencies (SAGAs) are critical for delivering public services and implementing government policies, and their performance is increasingly influenced by innovation and institutional reforms. The aim of the study is to examine the impact of innovation on the performance of SAGAs in Uganda and to draw comparative insights from similar institutions in the United States, Europe, and Asia to inform policy recommendations. The study adopts a qualitative approach by analyzing the operational performance and innovation practices of key Ugandan SAGAs such as the Uganda Revenue Authority (URA), Uganda National Roads Authority (UNRA), and National Medical Stores (NMS). It also incorporates comparative analysis from selected global agencies to benchmark best practices. The results reveal that innovation has significantly enhanced the performance of Ugandan SAGAs. For instance, the URA’s introduction of digital tax systems led to a 25% increase in tax revenue collection between 2015 and 2020, improving compliance rates from 62% to 79%. Similarly, the implementation of an e-logistics platform at NMS reduced medicine delivery delays by 40%, while stock availability for essential drugs rose from 65% to 90%. Despite these gains, challenges persist—over 55% of the respondents indicated that political interference and corruption limit innovation, and 68% cited inadequate funding as a major barrier. Comparative analysis with agencies like South Korea’s KOTRA and Sweden’s Environmental Protection Agency demonstrated operational efficiency gains of over 30% following structured innovation investments. The conclusion underscores that while innovation is a key driver of improved public sector performance, Uganda’s SAGAs must address systemic governance issues to fully leverage its benefits. The study recommends adopting a strategic innovation framework supported by capacity building, policy coherence, and enhanced oversight to achieve sustainable and transparent development in the public sector. Keywords: Innovation in Governance, Semi-Autonomous Government Agencies (SAGAs), Public Sector Performance, and Institutional Reform

UFORE-D Modeling of Urban Tree Influence on Particulate Matter Concentrations in a High-Altitude Latin American Megacity

Urban trees reduce particulate matter (PM) concentrations through dry deposition, interception, and modifying wind patterns, improving air quality and saving public health expenses in urban planning. The main objective of this article is to present an analysis of the influence of urban trees on PM10 and PM2.5 concentrations in a high-altitude Latin American megacity (Bogotá, Colombia) using UFORE-D modeling. Six PM monitoring stations distributed throughout the megacity were used. Hourly climatic and PM data were collected for seven years, along with dendrometric and cartographic analyses within 200 m of the monitoring stations. Land cover was quantified using satellite imagery (Landsat 8) in order to perform a spatial analysis. The results showed that the UFORE-D model effectively quantified urban forest canopy area (CA) impact on PM10 and PM2.5 removal, showing strong correlations (R2 = 0.987 and 0.918). PM removal increased with both CA and ambient pollutant concentrations, with CA exhibiting greater influence. Sensitivity analysis highlighted enhanced air quality with increased leaf area index (LAI: 2–4 m2/m2), particularly at higher wind speeds. PM10 removal (1.05 ± 0.01%) per unit CA exceeded PM2.5 (0.71 ± 0.09%), potentially due to resuspension modeling. Model validation confirmed reliability across urban settings, emphasizing its utility in urban planning. Scenario analysis (E1–E4, CA: 8.30–95.4%) demonstrated a consistent positive correlation between CA and PM removal, with diminishing returns at extreme CA levels. Urban spatial constraints suggested integrated green infrastructure solutions. Although increased CA improved PM removal rates, the absolute reduction of pollutants remained limited, suggesting comprehensive emission monitoring.

The influence of roman law on the regulation of tax and customs relations in the medieval colonies of the Genoese Republic in the territory of modern southern Ukraine (1266–1475)

The article is devoted to the study of the reception of Roman law in the field of tax and customs regulation in the medieval colonies of the Genoese Republic, which existed in the territory of modern southern Ukraine between 1266 and 1475. The characteristic features of the tax and customs law of Ancient Rome have been identified. The main legal mechanisms by which the norms of Roman law were adapted to the economic, political, and social reality of medieval Gazaria are analyzed. Particular attention is paid to the sources of law that formed the basis for this reception, especially the Statute of the Genoese Colonies of 1449, whose provisions largely determined the legal foundations of the tax and customs system of the colonies. The study examines how the reception of Roman law influenced the taxation of merchants, artisans, and the local population, as well as the establishment of customs duties on imported and exported goods. Special attention is given to the issues of tax privileges granted to merchants of Genoa and Venice and the legal justification of these privileges through Roman law. The role of the Catholic Church as an institution that facilitated the reception of Roman legal norms in the field of taxation, regulated debt obligations, and ensured the legal formalization of trade contracts is analyzed. Some features of the functioning of tax administration in the Genoese communities of the Black Sea cities, primarily in Caffa, are separately examined. The legal foundations for the establishment of various types of taxes, including land tax, income tax, and customs duties, as well as their impact on the financial stability of the colonies, are analyzed. The procedures for tax collection, measures to counter tax evasion, and mechanisms for resolving conflicts between local officials, merchants, and the population are also studied. The author concludes that the reception of Roman law in the Genoese colonies played a key role in shaping an effective tax and customs system, which, in turn, contributed to the economic development of the region and ensured the stability of the colonial administration. The experience of the reception of Roman law in medieval Europe provides a better understanding of its significance in the formation of legal institutions for taxation and customs regulation.

Systematic Literature Review: SMEs Tax Compliance in National and Internatioanl Perspectives

Tax compliance is a strategic issue in the taxation systems of developing countries, including Indonesia, especially among Micro, Small, and Medium Enterprises (MSMEs) that contribute significantly to the Gross Domestic Product (GDP) but still show low levels of tax compliance. This study aims to conduct a Systematic Literature Review (SLR) of 30 national and international scientific articles discussing factors that influence MSME tax compliance. The results of the study indicate that Indonesian studies focus more on internal factors such as tax knowledge, awareness, socialisation, and fiscal services. In contrast, international studies emphasise structural and systemic factors such as the complexity of the tax system, compliance costs, trust in the government, and the effectiveness of digital and accounting systems. Quantitative approaches dominate the methods used, but there are variations in approaches in international studies. Cultural and economic differences influence policy orientation, with Indonesian studies promoting education and services, while international studies propose systemic reforms such as digitalisation and simplification of tax administration. These findings are expected to provide insights for policymakers to design more contextual and effective SME tax compliance strategies

INDIRECT TAXATION IN INDIA: EVOLUTION, STRUCTURE, CHALLENGES, AND FUTURE PROSPECTS

This article aims to provide valuable insights into India’s indirect tax landscape andproposestrategic reforms for its future development. Indirect taxation plays a crucial role inIndia’sfiscal policy, contributing significantly to government revenue and influencing economicactivities. Over the years, India's indirect tax system has undergone substantial transformations, evolving from a complex multi-tax regime to a more streamlined structurewith the introduction of the Goods and Services Tax (GST) in 2017. This article examines thehistorical evolution, structural framework, challenges, and future prospects of indirect taxation in India. The pre-GST era was marked by multiple layers of taxation, includingexcise duty, service tax, VAT, and customs duties, which often resulted in a cascadingtaxeffect and inefficiencies. The introduction of GST aimed to simplify tax compliance, eliminate cascading effects, and promote a unified national market. However, despiteitsadvantages, the implementation of GST has faced challenges such as high compliance costs, complex rate structures, technical issues, and frequent policy changes.

Challenges and Opportunities of GST on Trade and Industries: With Special Reference to Madhya Pradesh

The introduction of the Goods and Services Tax (GST) in India marked a transformative shift from a fragmented indirect taxation system to a unified, transparent, and streamlined framework. This study explores the challenges and opportunities that GST has brought to trade and industries in Madhya Pradesh, focusing on its impact on tax compliance, revenue generation, operational efficiency, and economic development. Utilizing both primary data—collected through structured surveys from business owners and traders—and secondary data from official records, the study offers a comprehensive evaluation of GST’s effects. The findings reveal that GST has improved tax transparency, enhanced compliance, and facilitated inter-state trade by eliminating cascading taxes. Madhya Pradesh has witnessed steady growth in GST revenue collection, especially post-pandemic, indicating economic recovery and stronger participation by businesses in the formal tax structure. MSMEs, while benefiting from broader market access and input tax credit, continue to face challenges such as compliance complexities and delayed refunds. Despite initial hurdles, the overall business sentiment toward GST remains positive, with many acknowledging its role in fostering economic integration and reducing evasion. The study concludes that GST has significantly contributed to a more structured and efficient tax environment in Madhya Pradesh, offering a promising outlook for future trade and industrial growth.

Analyzing the tax impact of the application of the financial accounting system on Algerian economic institutions – an analytical study

This study aimed to find out the effect of applying the financial accounting system on the Algerian tax system, as the effect is represented in the difference in the concept of profit according to each system, and this difference appears in the amendment of the accounting result to arrive at the tax result, which is the real base for imposing income tax, where the adjustment process takes place outside of accounting. Through Table No. 09 of the tax package, as the difference between the financial accounting system and the Algerian tax system led to the emergence of two types of differences, permanent differences whose impact does not exceed one fiscal year and appear only in the results accounts table and temporary differences whose impact extends to future financial years and their impact appears. In the budget list and the results accounts table.

Balancing Green and Growth: Exploring the Implementation of Environmental Tax in Asian Context – A Study Case of Vietnam, China, and Malaysia

The case studies of environmental tax reforms in Vietnam, China, and Malaysia provide a comprehensive view of the challenges and opportunities faced by developing nations in implementing environmental fiscal policies to foster green growth. Each of these countries has adopted distinct approaches to environmental taxation, tailored to their specific economic, social, and environmental contexts. Vietnam and Malaysia have focused on targeted sectors such as fuel consumption and natural resource extraction, aiming to curb pollution and over-exploitation while generating revenue for sustainable initiatives. In contrast, China has taken a broader and more integrated approach by establishing a nationwide environmental tax system, complemented by the implementation of an Emissions Trading System (ETS), which seeks to reduce industrial emissions through market-based mechanisms. These case studies highlight several critical lessons that can inform future environmental fiscal reforms. One key takeaway is the importance of comprehensive tax coverage that addresses multiple sources of environmental degradation rather than focusing narrowly on a single sector. Additionally, strong enforcement mechanisms are essential to ensure compliance, as lax regulation or weak penalties can undermine the effectiveness of these taxes. Equally important is the strategic allocation of tax revenues, which should be directed towards sustainability projects such as renewable energy development, pollution control, and environmental restoration efforts. This revenue reinvestment can further bolster green growth and ensure long-term environmental benefits.

Comparing electricity policies between the primary and tertiary needs: the need for distributive justice within the energy transition

Comparing electricity policies between the primary and tertiary needs: the need for distributive justice within the energy transition