Tax compliance, self-assessment and tax administration

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is offered. The paper describes the purpose of tax compliance and the factors that affect the willingness of taxpayers to comply with a tax system. It discusses two different approaches to tax compliance and suggests that caution should be shown in the use of penalties and the emphasis should be on assisting citizens to meet their tax obligations. Fortunately recent developments have seen closer cooperation between tax agencies and academic researchers. A pressing task is the development of an approach that incorporates both the economic and behavioural approaches to tax compliance and a successful strategy for tax compliance must give due weight to all relevant factors and their interaction.Tax compliance; self-assessment; tax administration

The Coalition’s plan for fast broadband and an affordable NBN: background papers

Finding a strategy to upgrade telecommunications in Australia has been a challenge for both Labor and the Coalition over the past decade. Between 2004 and 2008 governments from both sides of politics were were unable to reach a deal with Telstra for an upgrade that would fairly balance the interests of Telstra’s shareholders and those of consumers and rival carriers. After winning the 2007 election promising a $4.7 billion National Broadband Network to be built in partnership with the private sector, Labor’s talks with Telstra reached an impasse by late 2008, prompting an abrupt shift in policy. In April 2009 the Government announced it would set up a new taxpayer‐funded company, NBN Co, to build a$43 billion fibre access network. This paper presents the background detail for the Coalition\u27s National Broadband Network plan

Relationship between Supply Chain Management Effects on the Tax Information System and Willingness to Pay Taxes

Abstract- The main purpose of this study paper was to examine whether user satisfaction of the tax information systems can increase willingness to pay taxes. We investgated the supply chain management effects on the performance of the tax payment for eller and the user. So we surveyed 234 taxpayers in 16 tax offices in Indonesia. The data were analysed using structural equation modelling. The result showed that the higher user satisfaction on the tax information systems were associated with the greater willingness of taxpayer to pay tax. The findings of this study can be contribute as a premise that can form the basis for further research in the field of technology and tax compliance issues

Analysis of e-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia

This study explores the impact of perceived usefulness, perceived ease-of-use, and perceived risks of using electronic tax filing (e-Filing) on the intention to use e-Filing through a technology acceptance model framework. The theoretical foundation used in this study is the technology acceptance model (TAM) on 201 valid questionnaires completed by Indonesian taxpayers. The data collected was analyzed by structural equation modelling using SmartPLS (3.0 Version). The results of the study revealed that e-Filing’s perceived usefulness and risk were significantly associated with intention to use, while perceived ease-of-use did not have a significant effect. Although the influence of perceived risks significantly mediated the influence of perceived usefulness, it did not significantly mediate the influence of ease-of-use. Gender was found to significantly moderate the influence of e-Filing’s perceived usefulness, but not to moderate the influence of perceived ease-of-use. Importance-Performance Matrix Analysis (IPMA) finds that the intention to use e-Filing is most strongly influenced by its perceived usefulness and perceived risk. This implies that policymakers must highlight the perceived usefulness and communicate the perceived risks of e-Filing to ensure taxpayers are willing to use the system. To the best of the author’s knowledge, this study is the first to examine both mediation and moderation to analyze the adoption of technology in Indonesia’s taxation system and offer a policy perspective through IPMA

Institutional Factors and Personal Income Tax Compliance in Kaduna State-Nigeria

This study investigates the Institutional factors and Personal income tax compliance in Kaduna State- Nigeria. The population consist of all 991 registered self-employed business men and women that registered with the Directorate of Poverty Alleviation and lives in Kaduna, kafanchan  and Zaria cities of the State. Stratified random sampling was used to select the 285 respondents that form the sample size. Data were collected through administering of questionnaire while the techniques for data analysis are the descriptive statistics and multiple regressions. The study finds among others that good governance and taxpayers’ awareness have a positive significant relationship with the level of taxpayers’ compliance in the State. The study, therefore recommends that effective communication is necessary in order to publicize tax activities, mainly on compliance issues to the general public. Also, transparency and accountability should be the guiding principles in thought and action of government as the basis for good governance in the State. This can be achieved through aggressive human capital development, as this will go a long way in encouraging taxpayers to be more compliant in the state. Keywords: Institutional Factors. Personal Income Tax, Tax Complianc

Sludge and Ordeals

Is there an argument for behaviorally informed deregulation? In 2015, the United States government imposed 9.78 billion hours of paperwork burdens on the American people. Many of these hours are best categorized as “sludge,” understood as friction, reducing access to important licenses, programs, and benefits. Because of the sheer costs of sludge, rational people are effectively denied life-changing goods and services. The problem is compounded by the existence of behavioral biases, including inertia, present bias, and unrealistic optimism. A serious deregulatory effort should be undertaken to reduce sludge through automatic enrollment, greatly simplified forms, and reminders. At the same time, sludge can promote legitimate goals. First, it can protect program integrity, which means that policymakers might have to make difficult tradeoffs between (1) granting benefits to people who are not entitled to them and (2) denying benefits to people who are entitled to them. Second, it can overcome impulsivity, recklessness, and self-control problems. Third, it can prevent intrusions on privacy. Fourth, it can serve as a rationing device, ensuring that benefits go to people who most need them. Fifth, it can help public officials to acquire valuable information, which they can use for important purposes. In most cases, however, these defenses of sludge turn out to be far more attractive in principle than in practice. For sludge, a form of cost-benefit analysis is essential, and it will often demonstrate the need for a neglected form of deregulation: sludge reduction. For both public and private institutions, “Sludge Audits” should become routine, and they should provide a foundation for behaviorally informed deregulation. Various suggestions are offered for new action by the Office of Information and Regulatory Affairs, which oversees the Paperwork Reduction Act; for courts; and for Congress

Factors That Affect Taxpayers’ Adoption for Electronic Tax Service: The Case of Addis Ababa Taxpayers

Electronic tax service is one of the most useful instruments to increase revenue of government and taxpayers. However, only small numbers of taxpayers are using the service and others found to be reluctant to use electronic tax service.  Therefore, the study was focused on factors that affect taxpayers’ adoption for electronic tax service in Addis Ababa. Two-stage sampling was employed to select sample respondents.  Descriptive statistics and probit regression analysis were employed. The result shows that perceived usefulness, perceived risk, self-efficiency and timeliness were significant factors but, subjective norm is insignificant. Tax authorities should do on expanding the electronic tax service to other branches. Keywords: Electronic Tax Service, Adopter, Non-Adopter, Addis Ababa DOI: 10.7176/RJFA/11-21-02 Publication date: November 30th 2020

Towards a network government? A critical analysis of current assessment methods for e-government

Contemporary public administrations have become increasingly more complex, having to cordinate actions with emerging actors in the public and the private spheres. In this scenario the modern ICTs have begun to be seen as an ideal vehicle to resolve some of the problems of public administration. We argue that there is a clear need to explore the extent to which public administrations are undergoing a process of transformation towards a netowork government linked to the systematic incorporation of ICTs in their basic activities. Through critically analysing a selection of e-government evaluation reports, we conclude that research should be carried out if we are to build a solid government assessment framework based on network-like organisation characteristics