Risk Analysis for Knowledge Sharing in Tax Payment

2016 ◽  
Vol 6 (1) ◽  
pp. 20-37
Author(s):  
Zahra Kazemi ◽  
Ahmad Jafari Samimi ◽  
Hamed Fazlollahtabar
Keyword(s):  
Knowledge Sharing ◽  
Tax Evasion ◽  
Developed Countries ◽  
Government Expenditures ◽  
Positive Effects ◽  
The People ◽  
Using Data ◽  
Tax Payments ◽  
Almost All ◽  
Tax Payers

One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure to pay taxes, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among people motivate them to pay more and if not, paying taxes is impaired. Therefore in order to avoid disorderliness in paying taxes that lead to a reduction in the development growth rate of investing taxes in industry and services sectors procedures should be designed so that taxes spread in speech with more quality. In this article five categories that people share their knowledge about them with each other, have been proposed. Defining risk structure and using data from surveying form the risk values of tax payment the results indicate that sharing tax knowledge amongst people have positive effects on tax payments.

scholarly journals http://habibiaislamicus.com/index.php/hirj/article/view/170

2021 ◽  
Vol 5 (1) ◽  
pp. 9-16
Author(s):  
Adnan Ali Khan Sherwani ◽  
Keyword(s):  
Tax Evasion ◽  
Developed Countries ◽  
Criminal Courts ◽  
Policy Interventions ◽  
Compliance Behavior ◽  
Evasion Behavior ◽  
Almost All ◽  
Tax Payers ◽  
Severity Of Punishment ◽  
Very High

Tax violation in Pakistan is very high that has led to deteriorated economic situation and lack of public service delivery. The four variables of tax morale are; feelings of guilt and shame; lack of trust on government; perception about other citizens paying taxes; and level of penalties- as determinants of tax evasion in Pakistan. The perception about utilization of money, elements of shame, perception about other citizens’ compliance behavior and level of penalties effect tax violation. However, variables of guilt and perception about corruption do not have significant impact on evasion behavior. Some policy interventions have been suggested to curb the menace of tax violation. These policies include motivating tax payers through methods like hypothecation, imposition of fines and penalties and publishing names of defaulters through media and tax department website. Tax violation is a crime in almost all developed countries, and the guilty party is liable to fines and/or imprisonment. In Pakistan, many acts that would amount to criminal tax violation in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not necessarily considered a crime. Such matters are handled in the tax courts, not the criminal courts. In Pakistan, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Moreover, civil tax transgressions may give rise to penalties. It is often considered that the extent of violation depends on the severity of punishment for violation.

scholarly journals e-Health in Developing Countries: Bangladeshi Perspective

2020 ◽  
Vol 9 (3) ◽  
pp. 908-914
Keyword(s):  
Developing Countries ◽  
Health Sector ◽  
Developed Countries ◽  
Medical Services ◽  
The People ◽  
Medical Sector ◽  
Information And Communication ◽  
The Government ◽  
Almost All ◽  
Economic Improvement

Currently, utilizing of Information and Communication technology (ICT) in medical sector has been gained a lot of interests in global community i,e. developed, developing and under developed countries. Now-a-days, ICT intervention in almost all arena of medical services is very evident in Bangladesh and stakeholders are getting its benefits with this IT-assisted medical services. As a matter of fact, the government of Bangladesh already has declared ICT as one of its priority sectors; hence a large amount of budget for enhancing ICT in medical sector have been allocated. This paper explains the present scenario of the use of IT in medical sector of Bangladesh as well as this is an initiative to provide some guidelines and recommendation for possible socio – economic improvement of Bangladesh through exploiting the potential of IT in health sector. In addition to that, this work also gives a brief summery and comparative study about the scenario of health services in developed and developing countries. Finally, this research tries to comprehensively focus on ICT potentials in medical area in order to find future visionary direction for the ICT based medical services that match the socio-economic constraint of the people at Bangladesh.

scholarly journals Coronavirus Environment vs Socio-Economic and Demographic Problems Followed: A Sociological Appraisal

SIASAT ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 1-6
Author(s):  
Mohammad Taghi Sheykhi
Keyword(s):  
Child Labor ◽  
Educational Institution ◽  
Developed Countries ◽  
Educational Institutions ◽  
Poor Countries ◽  
The Poor ◽  
The People ◽  
Library Resources ◽  
The Rich ◽  
Almost All

The paper searches the cause and effect impacts of the newly-found Coronavirus. The word "Corona" is currently used by all the people (7.7 billion) over the age of at least 3. The unprecedented disease is reflecting a large number of effects infecting and killing many people of the rich and the poor. The new phenomenon is continuing rapidly. It brings about recessions and closures in many businesses, and laying off many employees and workers, and that has created income and security problems for the families. The new environment has imprisoned families inside homes disrupting them from the normal and regular interactions. Such people are getting frustrated indoors. The people confined at home are usually exposed and vulnerable to psychological disorders. Almost all those at school age, are banned to attend schools and higher educational institutions at all levels. So, the educational institution is also losing a lot. The new phenomenon needs sociological appraisal from various viewpoints. What is currently happening, will create problems in post-Corona age. One of the problems that will demographically impact the world nations is "migration". Many people of the poor countries will move to more developed countries where they hope to earn their living. So, social demographers need to mind the future scenario. Poor economies will not easily be able to rehabilitate and reconstruct themselves. That is why a large migration wave will be quite likely to occur. Similarly, many countries will face increasing child labor and street children because of shortage of employment for the adults. The method of research used in the present research is of qualitative type--collecting the data through library resources and other media. Findings prove that everybody is exposed to being affected, infected and killed through the Coronavirus.

Deviant actions of taxpayers through the prism of behavioral finance

2020 ◽  
Vol 2 (97) ◽  
pp. 98-108
Author(s):  
L. V. Barabash ◽  
Keyword(s):  
Behavioral Finance ◽  
Tax Evasion ◽  
Deviant Behavior ◽  
Modern World ◽  
Economic Knowledge ◽  
Irrational Behavior ◽  
Time Component ◽  
The Law ◽  
Tax Payments ◽  
Tax Payers

In the modern world, taxes are the most important source of government funding. However, the efficiency of taxation directly depends on the level of tax payments and, accordingly, on the behavior of tax payers. Legislation forms a clear concept of the taxpayer and the specifics of his behavior, which is called tax culture. However, very often payers violate the designated conditions, thereby demonstrating deviant behavior. The latter should be understood to mean the individual's tendency to irrationality, which includes tax evasion that is contrary to the law. The study of the irrational behavior of individuals, conducted by D. Kahneman and A. Tversky, formed the basis of the theory of prospects, which designates the moments that influence the adoption of deviant decisions. Within the framework of the theory, four key components were identified: reliance on comparison, avoidance of losses, non-linear weighting of probability, and a downtrend in sensitivity to income and expenses. In the tax sphere of Ukraine, there are four types of tax evasion: tax evasion itself, tax optimization, tax minimization, tax planning. However, the factors provoking their appearance are the same. Combined into nine groups, they cover the time component, socio-economic, regulatory, socio-psychological, organizational, opportunistic, technical, moral-psychological and behavioral. Among the behavioral factors that directly affect the formation of deviant behavior in taxpayers, it should be noted the halo effect, the advantage of overconfidence over doubt, the law of small numbers, forecasting based on representativeness and avoiding losses. Each of the stated factors contributes to a false idea of the taxpayer about his own abilities and the depth of economic knowledge, creates the illusion of a minimal probability of an unfavorable outcome and is supported by the fear of losses.

scholarly journals La evasión tributaria originada en el uso de comprobantes de venta/Evaluation of micro and small enterprises of the popular and solidarity economy prior to participating in a Business Round

2020 ◽  
Author(s):  
J Sánchez ◽  
F Esparza ◽  
I Gaibor ◽  
M Barba
Keyword(s):  
Tax Evasion ◽  
Field Investigation ◽  
Small Enterprises ◽  
Solidarity Economy ◽  
Tax System ◽  
Billing System ◽  
The People ◽  
El Sistema ◽  
The Subject ◽  
Tax Payments

La presente investigación tuvo como objetivo, analizar el régimen de facturación ecuatoriano, esencialmente el uso de los comprobantes de venta en las transacciones de los contribuyentes y como se relaciona con las tipologías de evasión tributaria o fiscal que hacen que el contribuyente pague menos impuestos al incluir gastos inexistentes u omisión de ingresos en las declaraciones, perjudicando al Estado ya que reciba menos recursos y realice mayores controles, se estudia el avance tecnológico en el régimen de facturación impulsado por la Administración Tributaria resaltando las mejoras y analizando las falencia que aportan a las variables. Además se estudia la normativa tributaria vigente que se relacionan con el tema y su constante evolución desde el 2008 año en el cual el sistema tributario incluye mecanismos para evitar la evasión fiscal y la defraudación tributaria como un delito, se hace además un análisis del proyecto de control emblemático de empresas fantasmas y los resultados obtenidos por el SRI en donde se evidencia la importancia de las variables de estudio, su aplicación práctica y la incidencia en la recaudación tributaria, el enfoque de la investigación es cualitativa y cuantitativa ya que se analiza por qué los contribuyente evaden sus impuestos y los datos estadístico obtenidos de la información disponible y solicitada al SRI, utilizando una investigación de campo al realizar entrevistas a funcionarios del SRI de los departamentos de control tributario que son las personas que detectan el mal uso de comprobantes de venta e investigación bibliográfica revisando leyes y estudios relacionados a la presente investigación, estableciendo sectores de mayor riesgo de evasión e identificando las causas principales del problema de estudio como son: el desconocimiento del sistema tributario, asesoramiento que reciben los ciudadanos para disminuir el pago de sus impuestos e incluso la dificultad de cumplir las obligaciones tributarias puesto que el sistema es complejo. The objective of this research was to analyze the Ecuadorian billing system, essentially the use of sales receipts in the taxpayers’ transactions and how it relates to tax evasion or tax evasion typologies that cause the taxpayer to pay less taxes when including non-existent expenses or omission of income in the declarations, harming the State and receiving less resources and carrying out greater controls, technological progress is studied in the billing regime promoted by the Tax Administration highlighting the improvements and analyzing the failures they bring to the variables. In addition, the current tax regulations related to the subject and its constant evolution since 2008 are studied, in which the tax system includes mechanisms to avoid tax evasion and tax fraud as a crime, and an analysis of the project is made. emblematic control of ghost companies and the results obtained by the SRI in which the importance of the study variables, their practical application and the incidence on tax collection are evidenced, the research focus is qualitative and quantitative since it is analyzed why the taxpayers evade their taxes and the statistical data obtained from the information available and requested from the SRI, using a field investigation when conducting interviews with SRI officials from the tax control departments who are the people who detect the misuse of sales receipts and bibliographic research reviewing laws and related studies This study is based on establishing sectors at greater risk of evasion and identifying the main causes of the study problem, such as: ignorance of the tax system, advice received by citizens to reduce their tax payments, and even the difficulty of complying with the tax obligations since the system is complex. Palabras claves: Facturación, evasión fiscal, empresas fantasmas, procesos de control, defraudación tributaria. Keywords: Invoicing, tax evasion, ghost companies, control processes, tax defraud.

LEGAL REGULATION OF FISCAL RELATIONS AS A FACTOR OF FOOD SECURITY

2017 ◽  
Author(s):  
Volodymyr Kurylo ◽  
◽  
Tetyana Byrkovych ◽  
Sergij Ovcharuk ◽  
◽  
...  
Keyword(s):  
Food Security ◽  
Tax Evasion ◽  
Social Indicators ◽  
Developed Countries ◽  
Legal Regulation ◽  
Industrial Sector ◽  
Agricultural Producers ◽  
Tax Legislation ◽  
Tax Payments ◽  
Economic Need

The article analyzes the legal regulation of tax payments by domestic agricultural producers, as they, avoiding taxes, form a shadow segment of the economy and, at the same time, are those in need of state support and special conditions for legal regulation of fiscal relations. It is noted that food security is a component of national security because a person has a physical, social and economic need for quality and sufficient food to meet, active and healthy lifestyles. Therefore, the interdependence of food self-sufficiency and food security requires its solution through internal or external mechanisms. It was found that in Ukraine, as in other countries, the attention of fiscal authorities is focused on combating tax evasion, fees (other mandatory payments), as businesses to underestimate tax liabilities, violate tax legislation and resort to many approaches (schemes) to avoid and evade taxes, thereby causing significant damage to the country's budget. It is analyzed that in world practice there are no uniform approaches to food trade and payment by tax producers. And the fact that the agricultural production of any country is not able to fully ensure its own food security due to various objective and subjective factors. Analysis of the experience of developed countries shows that the state through fiscal relations provides constant and stable support for less monopolized agriculture by redistributing income from a more monopolized industrial sector. It is noted that the process of forming fiscal relations in the formation of food security should be based on a combination of economic and social indicators, accompanied by proper monitoring of the nature of change, qualitative and quantitative assessment for further preparation of relevant recommendations, management decisions and relevant public policy. It is concluded that fiscal relations as a factor of food security provide the state's ability to meet the needs of the population in food at a level not lower than medically justified standards, guaranteed by the availability of appropriate resources, potential domestic production, independence from internal and external conditions (threats), sustainable economic development of the country, sovereignty and independence.

scholarly journals Coronavirus Environment vs Socio-Economic and Demographic Problems Followed: A Sociological Appraisal

SIASAT ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 1-6
Author(s):  
Mohammad Taghi Sheykhi
Keyword(s):  
Child Labor ◽  
Educational Institution ◽  
Developed Countries ◽  
Educational Institutions ◽  
Poor Countries ◽  
The Poor ◽  
The People ◽  
Library Resources ◽  
The Rich ◽  
Almost All

The paper searches the cause and effect impacts of the newly-found Coronavirus. The word "Corona" is currently used by all the people (7.7 billion) over the age of at least 3. The unprecedented disease is reflecting a large number of effects infecting and killing many people of the rich and the poor. The new phenomenon is continuing rapidly. It brings about recessions and closures in many businesses, and laying off many employees and workers, and that has created income and security problems for the families. The new environment has imprisoned families inside homes disrupting them from the normal and regular interactions. Such people are getting frustrated indoors. The people confined at home are usually exposed and vulnerable to psychological disorders. Almost all those at school age, are banned to attend schools and higher educational institutions at all levels. So, the educational institution is also losing a lot. The new phenomenon needs sociological appraisal from various viewpoints. What is currently happening, will create problems in post-Corona age. One of the problems that will demographically impact the world nations is "migration". Many people of the poor countries will move to more developed countries where they hope to earn their living. So, social demographers need to mind the future scenario. Poor economies will not easily be able to rehabilitate and reconstruct themselves. That is why a large migration wave will be quite likely to occur. Similarly, many countries will face increasing child labor and street children because of shortage of employment for the adults. The method of research used in the present research is of qualitative type--collecting the data through library resources and other media. Findings prove that everybody is exposed to being affected, infected and killed through the Coronavirus.

MODEL UNTUK MENILAI KESIAPAN PEMDA “DKI JAKARTA” DALAM PENGEMBANGAN WILAYAH BERBASIS DUNIA USAHA

2012 ◽  
Vol 11 (1) ◽  
Author(s):  
Puguh Suharso
Keyword(s):  
Data Gathering ◽  
Business Environment ◽  
Standard Of Living ◽  
Achievement Level ◽  
Global Competitiveness ◽  
The People ◽  
Frame Work ◽  
Using Data ◽  
Level Of Effort ◽  
Research Analysis

Globalisation era is surely passed on and to lead the people of the world into social interactive one another and also economical competitiveness. How far is DKI Jakarta Government preparing to be up against the global competitiveness in the frame-work to manifest improving the standard of living like advanced of society. There are some of indicators to be used as well as criterion to measure an achievement level of effort to be advanced of society, i.e infrastructure which needed by entrepreneur like : permission, taxation, laboract, traffic road, customs and harbor, publics infrastructure servicing, landuse, security condition, business financial access, and business environment condition. It was the research analysis be done by using data gathering from entrepreneur opinion at the operational area. The aim of research analysis is to measure how level of each indicator value has DKI Jakarta Government prepared to be up against the global competitiveness ? The research conclusion says that : DKI Jakarta Government has well enough prepared to be up against the global competitiveness. The weakness indicator is just taxation because its category included in bad (goodless) while the other indicators are well enough. The measuring parameters due to weakness taxationare time necessity for servicing to arrange tax, amount and various of region retribution, amount and various of region tax, and clarity of tax arrangement prucedure.

Population Change, Modernization and Welfare. By Joseph Spengler. Prentice-Hall Inc., Englewood Cliffs, N.J. 1974.

1977 ◽  
Vol 16 (2) ◽  
pp. 220-222
Author(s):  
Zeba A. Sathar
Keyword(s):  
Population Growth ◽  
Population Change ◽  
Population Control ◽  
Stable Condition ◽  
Developed Countries ◽  
Wide Field ◽  
Wide Scale ◽  
Socio Economic Variables ◽  
Almost All

The book covers a wide field, touching on almost all aspects of popula¬tion change on a world-wide scale. It discusses, using world and country data, the relationships between demographic and socio-economic variables, and elaborates on" their relative importance in the determination of population problems which confront the world as a whole and nations individually. Policies designed to alleviate these problems are discussed with an emphasis on those related to population control. The first chapter is entitled "Population Growth: Past and Prospective" and reviews the various parameters associated with population change in the past and in the future. It touches upon the concept of a stable population in order to show the elements which cause a population to change (i.e. remove it from its stable condition). The main elements of change, population growth, migration, mortality and natality are discussed individually. The chapter is concluded by a description of the main differences in these elements and other socio-economic conditions as they exist in the less-developed and developed countries.

Peranan Negara dalam Liberalisasi Ekonomi Vietnam: Analisis Terhadap Dasar Doi Moi 1986

2020 ◽  
Author(s):  
Muhamad Helmy Sabtu ◽  
◽  
Khairul Azman Mohamad Suhaimy ◽  
Nurul Aimi Razali
Keyword(s):  
Gender Equality ◽  
Foreign Investment ◽  
Economic Performance ◽  
Level Of Education ◽  
Positive Effects ◽  
Doi Moi ◽  
The People ◽  
Effective Policy ◽  
Economic Landscape

This article analyses the role of state in the policy of economic liberalisation in Vietnam. Doi Moi, which was launched in 1986, is a very influential and effective policy in changing the socio-economic landscape of the people in the country. The results of this study prove that there are positive effects on the increase of foreign investment inflows, the eradication of starvation and unruly poverty, the increase of level of education, the improvement of gender equality and women's rights as well as the sustainability of the environment after Doi Moi is implemented. Through Doi Moi, Vietnam is moving towards a developing country status with good economic performance both at the Southeast Asian and global.

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