scholarly journals Electronic Tax System and Internally Generated Revenue in the Nigerian Emerging Economy: The Study of Ebonyi State Board of Internal Revenue

2021 ◽  
Vol 11 (2) ◽  
Author(s):  
Oketa E. Chiamaka ◽  
Nwamgbebu P. Obinna ◽  
Nkwede E. Friday ◽  
Chikaodili N. Oraekwuotu
Keyword(s):  
Emerging Economy ◽  
Tax System ◽  
Internal Revenue ◽  
State Board

The United States Internal Revenue Tax System

1895 ◽  
Vol 9 (2) ◽  
pp. 167
Author(s):  
A. K. G. ◽  
Charles Wesley Eldridge
Keyword(s):  
United States ◽  
The United States ◽  
Tax System ◽  
Internal Revenue

Tax Decision Making under the New Burden of Proof Rules

2004 ◽  
Vol 26 (2) ◽  
pp. 23-42 ◽  
Author(s):  
Anne M. Magro ◽  
Beth Stetson
Keyword(s):  
Decision Making ◽  
Burden Of Proof ◽  
Internal Revenue Service ◽  
Popular Press ◽  
Tax System ◽  
Internal Revenue ◽  
Playing Field ◽  
Proof Rules ◽  
Tax Professionals

In the late 1990s, controversy over alleged Internal Revenue Service abuses and concern about the extent of the agency's power over taxpayers led to the passage of new rules governing relations between the IRS and taxpayers. An important element of this new set of rules was I.R.C. § 7491, which purported to shift the burden of proof in civil tax cases from the taxpayer to the IRS. Commentators generally agreed that the shift would have little effect on the outcome of cases, but the popular press touted the new provision as an important step to level the playing field between the parties. We conduct an experiment in which we manipulate the applicability of I.R.C. § 7491 and measure role in the tax system (taxpayer versus tax professional). As predicted, we find that taxpayers assess a higher likelihood of success in litigation when the anticipated burden of proof rests with the IRS than when the anticipated burden of proof rests with the taxpayer. Taxpayers who believe that the IRS bears the burden of proof also assess a higher likelihood of success than do tax professionals, regardless of the applicability of I.R.C. § 7491. This increased perceived likelihood of success in litigation translates to an increased willingness on the part of taxpayers to engage in an unsound tax-motivated transaction.

Investment Property Converted into Business Use—Income Tax and Valuation Method

1967 ◽  
Vol 2 (1) ◽  
pp. 46-66 ◽  
Author(s):  
Y. Neéman
Keyword(s):  
Income Tax ◽  
Capital Gains ◽  
Tax System ◽  
Internal Revenue ◽  
Valuation Method ◽  
Similarities And Differences ◽  
Tax Systems

The courts and the legislature in both Israel and Britain have recently been occupied with the problem of the valuation of investment property upon conversion to business use. The problem involves the whole complex of income tax and capital gains taxation and goes to the root of the income tax system. Different approaches to the basis of valuation in “converted property” cases have been taken by the American Internal Revenue Code, under the British Finance Act and according to the Israel Income Tax Ordinance. The main object of this study is to analyse and compare the similarities and differences of these tax systems and try to draw conclusions which will suggest the lege ferenda to be applied in Israel. I shall first examine the American practice, then deal with the British views and finally consider the approach adopted by the Israel courts.

Running a Tax System

2020 ◽  
Author(s):  
Leonard E. Burman ◽  
Joel Slemrod
Keyword(s):  
Internal Revenue Service ◽  
Tax Administration ◽  
Tax System ◽  
Federal Level ◽  
Internal Revenue ◽  
System P ◽  
The U.S

How much does it cost to run the U.S. tax system? The easy part of answering this question is to add up the budgets of the various tax administration agencies across the country. At the federal level, that would be the Internal Revenue Service, or...

scholarly journals CRITICAL SUCCESS FACTORS TO TAX ADMINISTRATION EFFICIENCY IN NIGERIA: EVIDENCE FROM BAUCHI STATE BOARD OF INTERNAL REVENUE

2020 ◽  
Author(s):  
Shamsudeen Ladan Shagari ◽  
Natrah Saad
Keyword(s):  
Success Factors ◽  
Information And Communications Technology ◽  
Tax Administration ◽  
Communications Technology ◽  
Effective Measure ◽  
Internal Revenue ◽  
Critical Success ◽  
The Government ◽  
High Level ◽  
State Board

This study investigates the determinants of tax administration efficiency in Nigeria. The Nigerian tax system is faced with challenges, such as loss of revenue through high level of tax defaulters from both the legislative arm of the government and public institutions, corruption and financial irregularities and limited government administrative capability. Therefore, current study examines the influence of autonomy of the State Board of Internal Revenue (SBIR), use of information and communications technology, public enlightenment, strong auditing practice, motivation and incentives and perceived corruption on tax administration efficiency in Nigeria. A total of 124 questionnaires were collected out of 144 questionnaires that were administered. The study revealed that there is a significant positive relationship between tax administration efficiency and: autonomy of board of internal revenue, information and communications technology and public enlightenment. However, findings from the study revealed that there is insignificant relationship between tax administration efficiency and strong audit practice and motivation and incentives and perceived corruption. Based on the findings above, the study recommended that government should put an effective measure in place to collect taxes from tax defaulters across the different groups of the economy.   

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