FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpayers. While the tax authority figures indicate an increase in the number of taxpayers checked, a rise in the number of illegal activities and an increase in the value of sanctions applied.tax morale, tax evasion, tax cheating

ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING

Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpayers. While the tax authority figures indicate an increase in the number of taxpayers checked, a rise in the number of illegal activities and an increase in the value of sanctions applied.tax morale, tax evasion, tax cheating

WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA?

In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.tax authorities, tax administration, responsibilities, taxpayers, state

SOME CONSIDERATIONS FOR IMPROVEMENT ROMANIAN TAXATION

The two terms, improvement and modernization are increasingly used to analyze tax issues, because the trend is towards ensuring optimal in terms of taxation and tax settlement to the criteria of normality, so that it becomes a key component of economic and social life of any nation. Through this article, we try to address some aspects to be taken into account when it comes to improving a tax system or tax activity, especially for the situation in Romania.improvement, optimal taxation, efficiency, fiscal management, fiscal rules

Relations between a typical scale and averages in the breaking of fractal distribution

We study distributions which have both fractal and non-fractal scale regions by introducing a typical scale into a scale invariant system. As one of models in which distributions follow power law in the large scale region and deviate further from the power law in the smaller scale region, we employ 2-dim quantum gravity modified by the $R^2$ term. As examples of distributions in the real world which have similar property to this model, we consider those of personal income in Japan over latest twenty fiscal years. We find relations between the typical scale and several kinds of averages in this model, and observe that these relations are also valid in recent personal income distributions in Japan with sufficient accuracy. We show the existence of the fiscal years so called bubble term in which the gap has arisen in power law, by observing that the data are away from one of these relations. We confirm, therefore, that the distribution of this model has close similarity to those of personal income. In addition, we can estimate the value of Pareto index and whether a big gap exists in power law by using only these relations. As a result, we point out that the typical scale is an useful concept different from average value and that the distribution function derived in this model is an effective tool to investigate these kinds of distributions.Comment: 17 pages, latex, 13 eps figure

Ipteks Pengendalian Internal terhadap Perekaman Surat Pemberitahuan Tahunan (Spt) pada Kantor Pelayanan Pajak (Kpp) Pratama Manado

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur

General Consumer Awareness of Warnings Regarding the Consumption of Alcoholic Beverages

Over the past two decades, the liquor industry in Japan has strived to address alcohol-related problems through initiatives such as warnings in the various media. In this study, we conducted an Internet-based questionnaire survey to examine general consumer awareness of such warnings, and the media by which they are conveyed, on the consumption of alcoholic beverages. A total of 985 subjects (males:487, females:498) in age groups ranging from 20s to 70s responded (response rate:22.4%). The awareness rates for warnings regarding underage drinking, drunk driving, and drinking during pregnancy, and those for messages encouraging moderation in drinking, were 96.4%, 83.7%, 59.6%, and 45.5%, respectively. Logistic regression analysis adjusted for habitual alcohol consumption demonstrated significant gender- and/or age-based differences in the rates of awareness of warnings and the media publicizing them. For example, the odds ratio of awareness among women of warnings against underage drinking was significantly higher than that of awareness among men. Issues that must be addressed in the future include:(1) increasing public awareness about messages regarding drinking during pregnancy and drinking in moderation;(2) reviewing the wording of warnings to make them more effective;and (3) devising and employing, on a regular basis, more effective means of transmitting messages in consideration of gender and age

APPROACHES REGARDING THE TAX EVASION IN ROMANIA

In any economy, the main purpose of the tax system is to provide a solid and stable source of government revenue. On the other hand, a tax system should aim to enable the country\'s economic development and support disadvantaged groups. Achieving these objectives should be accompanied by a continuous preoccupation of the tax administration to increase its efficiency. In this process, a particularly important factor consists in reducing the tax evasion, given that it contributes to a diminution in terms of efficiency within the state structures, while being a factor of corruption. Over the past 20 years, in Romania, the presence of tax evasion has reached relatively large dimensions in both the economic area and the underground economy, where the phenomenon is widespread. Taking the road from the particular to the general, distinguishing the legal tax evasion from the fraudulent one, this paper aims to answer the question: Why is it necessary to control the tax evasion phenomenon and how to do this? This question aims at achieving the following objectives: distinguishing between the legal and the fraudulent tax evasion and the methods used by taxpayers to circumvent the tax obligations. First of all, reaching the objectives was assured by consulting a significant amount of work, that is to say publications of scientific claim, while making use of analysis, induction and deduction, significant volume of quantitative information was examined and submitted to professional reasoning. In literature, there are many Romanian and foreign authors reporting on the tax evasion issue while as far as specialised magazines are concerned, there are just a few discussing about the social protection issues or about the European experience in the tax adjustment whereby the states have gone over the years, such as: the Romanian Economic Journal, the Annals of the American Academy of Political and Social Review of Social Innovation and other authors such as Saguna & Tutungiu (1995), M. Duverger (1965), Carmen Corduneanu (1998), Hoanþã (2000). Research results and general conclusions on the issue of tax evasion in Romania are listed at the end of the paper.fiscality , tax evasion, blak labor, romanian taxpayer, the State

Improving Tax Administration: A New View from the Theory of Tax Evasion in a Corrupt Regime

Have the reforms in the country's tax structure through the years helped in improving taxpayer compliance? What has been the trend in tax evasion in recent years? What insights may be gained from the new perspectives offered in the recent literature on tax evasion theory? Dr. Rosario Manasan provides some very interesting answers to these in this recently released Policy Notes.tax measures, tax effort, taxation

The New Tax Regime for Expatriates in Spain

Spanish legislation envisages the possibility that natural persons who acquire their tax residence in Spain as a consequence of their transfer to this country may opt to pay tax applying the rules of the Non-Residents´ Income Tax Act during the fiscal year in which the change of residence takes place and the five subsequent fiscal years, provided that certain requisites are complied with. This article focuses on this regime, which a priori appears to be the most favourable, and the objective is to discover any possible disadvantages for the taxpayer that may arise if this option is not exercided properly. Likewise, our aim is to demonstrate the cases and conditions in which it is not advisable for the taxpayer to exercise the option of applying the non-residents´ rules envisaged by Spanish legislation