The Research on Coordinated Decision-Making Method Tax System Based on Subject Data

Academically, the research of subject database of tax system aims to set up an efficient, harmonious virtual data application environment. Subject data, in application and management, has been on demand polymerized and autonomously collaborated and has reached a balance between instantaneity and accuracy. This paper defines the connotation and characteristics enterprise informationization, designs a value system of enterprise informationization which is subject database oriented, and builds a model for the import of the subject database of enterprise informationization. Meantime, this paper describes the structure of the subject database based information import model and forges the model’s theoretical basis of subject data import in tax system. Using the model can make an analysis on the information of data warehouse, storage information, and tax information to provide decision support for the tax administrators

An annotated bibliography of tax compliance and tax compliance costs

An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax simplification

A produção científica sobre matéria tributária em periódicos internacionais no período de 2000 a 2015

Monografia (graduação)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, Bacharelado em Ciências Contábeis, 2016.A tributação é um importante aspecto das relações sociais. Ela é a principal forma de financiamento dos governos. Dado seu caráter compulsório, representa uma despesa para as empresas que obrigatoriamente impacta sobre o resultado final. Devido a esta importância são várias as pesquisas que buscam entender a relação entre contribuinte e Estado. Este artigo busca entender as características dos artigos sobre matéria tributária publicados em periódicos internacionais durante o período compreendido entre 2000 e 2015. Procedeu-se a realização de um estudo bibliográfico com análise descritiva. De um total de 15.653 artigos publicados nos 42 periódicos selecionados, 485 tratavam de pesquisa na área tributária, representando 3,1% do total. O periódico com maior representatividade de artigos tributários foi o Journal of International Accounting, Auditing and Taxation, com 15,18% de representatividade entre seus artigos publicados enquanto o Journal of Accounting and Economics foi o que mais publicou artigos tributários, com 46 artigos. As subáreas tributárias mais pesquisadas são “impactos tributários-financeiros”, “administração tributária, “sociologia e psicologia tributária” e “ensino e pesquisa” que juntas correspondem a 91,55% do total de artigos. A instituição acadêmica com maior quantidade de autores afiliados a ela é a Universidade A&M do Texas com 15 autores. O autor mais prolífero foi Grant Richardson com 11 artigos publicados. O pais que teve mais instituições acadêmicas com sede em seu território foram os Estados Unidos da América, com 202 universidades. A média de publicação nos 16 anos do período desta pesquisa foi de 30,31 publicações anuais. 40,21% dos artigos foram feitos por duplas de pesquisadores, sendo esta a forma preferencial de formação autoral

Assessment of tax perception in Turkey : a comparative perspective of international students

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Bu çalışmanın amacı, modern toplumlarda en çok tartışılan olgulardan biri olan vergi ile ilgili yabancı öğrencilerin algılarını incelemektir. Vergi algılarını değerlendiren bu çalışma, Türkiye'deki vergi sistemi ile deneklerin kendi ülkelerinde var olan vergi sistemi arasında bir karşılaştırmaya da imkan verdi. Bu çalışmada betimsel araştırma tasarımı kullanıldı. 500 denek öğrenci araştırmanın hedef kitlesi olarak Marmara Bölgesinden rastgele seçildi. Kapalı uçlu sorular yöneltilerek toplanan birincil veriler, tablolar ve yüzdeler aracılığıyla tanımlayıcı istatistiklerle analiz edildi. Algı düzeyindeki varsayımsal farklılıkları doğrulamak veya reddetmek için çarpıklık ve kartosis değerler parametrik olmayan yöntemlerin kullanılmasına zemin hazırlamıştır. Böylelikle, bu çalışmadan elde edilen sonuçlar, hem Türkiye'de hem de yabancı öğrencilerin ülkelerindeki vergi yasaları içeriğindeki karmaşıklığın mevcudiyetini reddeden bulgular ortaya koymuştur. Her ne kadar incelenen her iki ülkede vergi adaleti oldukça yüksek olsa da, halen adaletsizliğin var olduğu düşüncesi kendine yer buldu. Bununla birlikte, bu çalışma bireylerin vergi sistemine ve devlet harcamalarına karşı olumlu algı ve tutum geliştirdiklerinde daima vergi uyumu davranışını destekleyen bir faktörün mevcut olduğunu göstermektedir.The objective of this study was to examine the perceptions of foreigner students about tax which appears to be one of the most discussed phenomenon in our modern societies. By assessing their tax perceptions, this study elaborated a comparison between tax system in Turkey and the existing tax system in their country of origin. The study used descriptive research design. A selection of 500 individual respondent students was randomly processed as the population target of this research in the Marmara Region. By using primary data collected through a format of close-ended questions, a number of tables and percentages have been used for analysis under descriptive statistics. The values of skewness and kurtosis paved the way for utilizing non-parametric methods to confirm or reject hypothetical differences in the level of perceptions. Thus, the revealing findings of this research study exhibited indications that rejected availability of complexity in the content of the tax law in both Turkey and foreigner students' country of origin. Although tax fairness was admittedly higher in both the two side countries under study, still alarming associations denounced unfairness. Notwithstanding, this study shows that when individuals hold positive perceptive attitudes in the face of the tax system and towards the spendings operated by government, there is always a triggering factor evolving from within to encourage tax compliance behaviour

A Study of Tax Authority Information Assistance in Malaysia: Determinants of Its Usage and Impacts on Tax Compliance

This study examines the use of tax authority information assistance among Malaysian self-lodgers. Specifically, it examines the elements associated with its usage and its significance for tax compliance. Data was collected using a mixed-methods approach. The survey data was analysed using SPSS while interviews were manually analysed. The results suggested and threat coping appraisals as significant in motivating the use of information assistance. Additionally, the use of information assistance is associated with administrative compliance

Towards a conceptual decision support systems framework aimed at narrowing the tax gap in South Africa : a narrative case study

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS.JurisprudenceD. Phil. (Information Systems

Improving compliance of income tax in developing countries: Bangladesh perspective

The thesis examines tax compliance issues in developing countries in the field of income tax with special emphasis on Bangladesh. The thesis explores the state and taxpayers relationship as a fiduciary one. The effectiveness of specific legal tools in Bangladesh are discussed critically. Policy suggestions are made to improve complianc