scholarly journals The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 194
Author(s):  
Naoufel Mahfoudh ◽  
Imen Gmach
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Tax Revenue ◽  
Structural Determinants ◽  
Fiscal Effort ◽  
Flat Rate ◽  
Legal Rules ◽  
Material Resources ◽  
Tax Effort ◽  
Motivation Strategy

The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We used on the empirical study an ARDL model to estimate the dynamic equation of fiscal potential and its structural and non-structural determinants covering the period of 1996–2017 in Tunisia. The empirical results show that before 2010, Tunisia fully exploited its fiscal potential, and the tax effort was above unity. After 2010 this trend was reversed. Despite the increase in the tax burden, Tunisia is below potential. The results showed that Tunisia is facing dramatic difficulties in mobilizing more tax revenue with this same taxpayer base. As a result, it is called upon to orient reform actions towards two aspects: broadening the taxpayer base to guarantee more tax fairness and adopting an awareness and motivation strategy aimed at greater tax compliance. Tunisia should adopt reforms that aim to eliminate the flat-rate regime and put in place advantages and procedures to facilitate and motivate the transition from informal to formal. Finally, it would be wise to further regulate cash payments and ensure the application of the legal rules governing the matter. In order to optimize the allocation of budgetary resources and ease the pressure on public finances, it would be appropriate, even with a delay in relation to the legislation to fight tax evasion and fraud by improving the human and material resources made available to the tax administration and consolidating its digitalization efforts.

scholarly journals When tax practitioners file their personal tax returns: Do attitude, social norms, and perceptual control matter?

2021 ◽  
Vol 9 (3) ◽  
pp. 50
Author(s):  
Siti Nurfarhana Mohamad Dzulkifli ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Self Assessment ◽  
Tax Practitioners ◽  
Compliance Behavior ◽  
Tax Returns ◽  
Personal Tax

Tax revenue is a key source of income for most countries in the world. To maximize tax revenue, it is critical that taxpayers comply with relevant tax laws particularly in a self-assessment filing system. Alas, many countries are still grappling with tax evasion or even tax avoidance issue. A key challenge is tax compliance behavior remains a complex and perplexing topic. While a lack of tax knowledge is pertinently attributable to unintentional non-compliance, the causes of intentional non-compliance are far from clear. This study aims to investigate the factors associated with intentional tax non-compliance by ruling out the variation in tax knowledge explanation. In so doing, this study employs a sample of respondents deemed conversant with tax knowledge. More specifically, this study surveys 104 tax practitioners in Malaysia using a convenience sampling technique and utilizes the theories of planned behavior and free trait to explore how they behave when filing their personal tax returns. The findings suggest only subjective norms is significantly linked to their tax compliance behavior. This study extends the literature on the role of individual factors on tax compliance behaviour among tax practitioners acting in a different persona.

Introduction

2018 ◽  
Author(s):  
Sven H. Steinmo
Keyword(s):  
United States ◽  
Tax Evasion ◽  
Tax Compliance ◽  
The United States ◽  
Tax Revenue ◽  
State Institutions ◽  
Political Cultures ◽  
History Of ◽  
The Government ◽  
Treat All

Why are some people more willing to pay their taxes than others? In some countries the government is able to collect more than 90% of the taxes it is owed, while in other countries more than 30% of tax revenue goes missing due to tax evasion. This book explores this question by examining the fiscal history of five different democratic nations: Sweden, Britain, Italy, the United States, and Romania. This chapter introduces the book and draws out the central themes introduced in the substantive chapters. Drawing on these rich historical chapters, the introduction shows that successful states have developed strong administrative capacities, treat all taxpayers fairly, and deliver value for the monies they collect. This chapter argues that differences in tax compliance across countries is not explained by different political cultures, but is instead explained by differences in the efficacy of state institutions and the ways they have interacted with their citizens.

scholarly journals Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan

2017 ◽  
Author(s):  
Raziya Abdiyeva
Keyword(s):  
Social Norms ◽  
Tax Evasion ◽  
Negative Attitude ◽  
Tax Compliance ◽  
Financial Resources ◽  
Tax Revenue ◽  
Government Performance ◽  
Kyrgyz Republic ◽  
Social Reforms ◽  
Tax Morale

Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. Also in the project of the Conception of Fiscal Policy in Kyrgyz Republic for 2015-2020 developed by Ministry of Economy increasing tax morale, tax awareness and consciousness is stated one of the main tasks. Tax morale and tax compliance of taxpayers’ influenced by attitude of community, family and occupational group to taxes. Negative attitude of society to tax evasion can effectively regulate tax evasion and stimulate tax compliance. The aim of this research is to reveal social norms in Kyrgyzstan and to analyze how they influence on tax behavior.

scholarly journals Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan

2021 ◽  
Vol 31 (12) ◽  
pp. 3207
Author(s):  
Ni Ketut Lely Aryani Merkusiwati ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Tax Evasion ◽  
Initial Level ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Sem Analysis ◽  
Tax Revenue ◽  
Tax Amnesty ◽  
The North ◽  
Taxation System

Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, although every year it has begun to decrease. This condition indicates a non-compliant attitude of the WP. This study aims to analyze the effect of perceptions of tax evasion, tax justice, Tax Amnesty on tax compliance. The sample in the study was determined by simple random sampling technique. The number of research samples is 100 taxpayers. PLS SEM analysis. The results showed that the higher the perception of tax evasion, the greater the tax non-compliance. The perception of fairness of the taxation system has no effect on tax compliance. The more taxpayers carry out Tax Amnesty, the smaller the initial level of compliance with the tax system. Keywords : Tax evasion; Fairness of the Taxation System; Tax Amnesty; Tax Compliance.

scholarly journals Tax compliance and behavioural response in South Africa: an alternative investigation

2013 ◽  
Vol 10 (3) ◽  
pp. 357-370 ◽  
Author(s):  
Zurika Robinson ◽  
Rebone Gcabo
Keyword(s):  
South Africa ◽  
South African ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Expected Utility Theory ◽  
Tax Revenue ◽  
Awareness Campaigns ◽  
Tax Amnesty ◽  
Revenue Collection ◽  
Specific Tax

Taxpayer behaviour has in South Africa moved to the forefront of the investigation of revenue collection with regular tax awareness campaigns being launched by the South African Revenue Service (SARS). Issues relating to tax amnesty and the contribution of the informal sector (second economy) to tax revenue have become important. This paper attempts to find explanations, be they economic or psychological, for taxpayer behaviour in South Africa. Factors influencing tax evasion and ultimately collection targets are thus examined. A questionnaire was designed to determine how individuals, in this case a sample of students, respond when filing taxes. Each question frames a scenario to invoke a specific tax regime. The paper’s unique findings show, generally, that behaviour is to a large extent determined by economic factors, specifically inequality as predicted by the expected utility theory. This theory also successfully predicts 50 per cent of the responses to the control questions. The remaining 50 per cent are explained by combined economic and psychological factors, modelled by the prospect theory. This is significant considering the fact that the results were generated within a developing and not a developed context as is the case in most studies of this type.

Whether States Have Capacity to Sustain Projected Growth in GST Collection During the GST Compensation Period?

2019 ◽  
Vol 11 (1-2) ◽  
pp. 30-53
Author(s):  
Sacchidananda Mukherjee
Keyword(s):  
Tax Compliance ◽  
Jel Classification ◽  
Tax Revenue ◽  
General Category ◽  
Goods And Services ◽  
Tax Effort ◽  
Design Structure ◽  
The Impact ◽  
Union Government ◽  
Tax Capacity

Achieving harmonisation in design, structure and administration of taxes on goods and services was the major driving force behind the introduction of goods and services tax (GST) in India. Goods and services tax subsumes many taxes from both union and state tax bases. Achieving tax harmonisation in a federal system curtails fiscal autonomy of both the union and sub-national governments and therefore faces steep resistance. Revenue uncertainty associated with any tax reform is a major cause for concern for all governments and therefore the assurance of revenue protection given by the union government to states helped to achieve broad consensus in favour of GST. On average, state taxes subsumed under the GST used to contribute two-third of own tax revenue and finance one-third of total expenditure for general category states. Unlike the union government, states have limited taxation power (tax handles) to generate additional revenue to cope up with any major revenue shortfall on account of GST collection. Therefore, the revenue protection enshrined under the GST Compensation Act has played an important role behind introduction of GST in India. This has also helped the GST Council to experiment with design, structure and administration of GST during the GST compensation period (first 5 years of GST implementation) to moderate the impact of GST on Indian economy as well as facilitate ease of tax compliance. Given the ongoing shortfall in GST collection, many scholars believe that liberal GST revenue protection granted under the GST Compensation Act to states is unjustifiable. The GST compensation period will be over by June 2022, and thereafter GST collection of individual states is expected to depend on their tax capacity as well as tax effort. It is worthy to investigate whether states have tax capacity to sustain 14 per cent growth rate in tax collection, as projected in the GST Compensation Act. The objective of this article is to estimate tax capacity of the states with reference to major tax revenue subsumed under GST and see whether states could sustain 14 per cent growth in their GST collection during the GST compensation period if they put adequate tax effort. JEL Classification: H21, H68, H71, H77

scholarly journals E-tax system effectiveness in reducing tax evasion in Nigeria

2021 ◽  
Vol 19 (4) ◽  
pp. 175-185
Author(s):  
Adegbola Olubukola Otekunrin ◽  
Tony Ikechukwu Nwanji ◽  
Damilola Felix Eluyela ◽  
Henry Inegbedion ◽  
Temitope Eleda
Keyword(s):  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax System ◽  
Medium Scale ◽  
Revenue Collection ◽  
Mind Set ◽  
And Control

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

scholarly journals Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State

2020 ◽  
Vol 3 (1) ◽  
pp. 15
Author(s):  
Emmanuel Eneche Onoja ◽  
Ademu Usman Odoma
Keyword(s):  
Sample Size ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax Administration ◽  
Chi Square ◽  
Compliance Level ◽  
Chi Square Test

Effective tax administration is important for tax revenue generation. It has been observed that the loss of revenue caused by widespread of tax evasion and tax avoidance in Nigeria is due to inefficient and inept tax administration. The most common problem faced by taxpayers is to understand the instructions in the tax pack. This study assesses the burden of tax administration on taxpayers’ compliance level in Kogi State. The population of this study comprises of registered small scale businesses taxpayers in Kogi State, with a sample size of three hundred and seventy eight (378). Questionnaire was used to generate the data while One Sample chi-square test was used to test the null hypotheses. The result shows that administrative tax compliance costs have a significant effect on tax compliance level in Kogi State. The study recommends that the tax authority should make tax administration less complex in the area of tax procedures, tax rules and tax computation to enhance the level of tax payment in the State.

ANALISIS DAMPAK VOLUNTARY AND FORCED COMPLIANCE TERHADAP TINGKAT KEPATUHAN PAJAK UMKM DI KOTA SEMARANG

2018 ◽  
Vol 1 (2) ◽  
pp. 28
Author(s):  
Khikmah Rizqi Awaliyah ◽  
Evi Yulia Purwanti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Tax Revenue ◽  
Binary Logistic Regression Analysis ◽  
Compliance Problem

The increasing ratio and realization of MSMEs tax revenue in Semarang City is not matched with the level of tax compliance where the realization of tax revenue in Semarang City every year is always under 100% of the target set.This shows the low level of MSMEs tax compliance problem in Semarang City. This study aims to analyze the effect of tax knowledge, justice perspective, perceptions of tax evasion opportunities, and perceptions of tax sanctions on the level of tax compliance of MSMEs in Semarang City. The type of data used in this study is the primary data obtained from 101 samples of MSMEs in Semarang City as well as the secondary data obtained from several related agencies as the supporting data. Data analysis was conducted by using binary logistic regression analysis. The results of study showed that tax knowledge and perception of justice variables significantly influence MSMEs tax compliance in Semarang City. Most of the actors of MSMEs (>50% of respondents) have a high taxknowledge, especially in tax-aware indicators about the obligation to have NPWP for MSME which has a turnover of not more than 4.8 billion but have a low perception of justice where only 1 of 5 indicators that have the number of respondents >50% of indicators of perception of justice about the assumption that tax regulations are set for the benefit of all parties not only for the sake of one party, the rest of the respondents feel that the MSMEs tax is still not fair. Meanwhile, the perception variables of tax evasion opportunities and perception of tax sanctions have no significant effect to MSMEs tax compliance in Semarang City.

scholarly journals Assessing the Effect of Tax Administration on Smes Tax Compliance Level in Kogi State

2020 ◽  
Vol 3 (1) ◽  
pp. 15
Author(s):  
Emmanuel Eneche Onoja ◽  
Ademu Usman Odoma
Keyword(s):  
Sample Size ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax Administration ◽  
Chi Square ◽  
Compliance Level ◽  
Chi Square Test

Effective tax administration is important for tax revenue generation. It has been observed that the loss of revenue caused by widespread of tax evasion and tax avoidance in Nigeria is due to inefficient and inept tax administration. The most common problem faced by taxpayers is to understand the instructions in the tax pack. This study assesses the burden of tax administration on taxpayers’ compliance level in Kogi State. The population of this study comprises of registered small scale businesses taxpayers in Kogi State, with a sample size of three hundred and seventy eight (378). Questionnaire was used to generate the data while One Sample chi-square test was used to test the null hypotheses. The result shows that administrative tax compliance costs have a significant effect on tax compliance level in Kogi State. The study recommends that the tax authority should make tax administration less complex in the area of tax procedures, tax rules and tax computation to enhance the level of tax payment in the State.

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