Literature review on tax administration

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Literature review on tax administration

Hence, one measure that can be used to improve the level of tax compliance is tax audit. audit can play a major role in improving tax administration and overall taxpayer compliance by impacting on taxpayer behavior. in addition to raising revenue directly from audit activities,. focused review of the most appropriate publications: the scope of the evidence review focuses on existing international studies considering the range and impact of property tax and other local tax systems. unlike a systematic literature review, all relevant studies are not identified or appraised for their. too many people have to fill in inheritance tax forms, and the process is complex and old fashioned says the ots in the first part of its simplification review of the tax, requested by the chancellor. the literature on tax structures only recently began to consider the possibility that the tax decision of one local government may be influenced by decisions made in other jurisdictions. this possibility has been the subject of both theoretical and empirical work. among authors addressing this aspect of local revenue structure are blackley.

the literature in the area of tax administration system essay sample. the purpose of this chapter is to review the literature in the area of tax administration system and taxpayers’ satisfaction behavior. the review has three major sections. 1 presents a review of the theoretical aspects related to the study. the term " tax administration" means: a. the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes ( or equivalent laws and statutes of a state) and tax conventions to which the united states is a party; and. while the theoretical literature suggests that tax administration and compliance costs for a turnover tax may be lower than other taxes, the empirical literature has not necessarily found this to be the case aspects of the digital services tax may cause a high cost of collection and compliance such that countries may. this article reviews the social science literature on tax competition in three steps. the first step is to look at the baseline model of tax competition on which most of the literature implicitly. based on the literature review and the case studies, the report develops a framework of analysis that allows to highlight the main tax policy options to support entrepreneurship in the traditional and the collaborative economy.

tax on tax is avoided by providing for a credit for the tax paid at the preceding level unlike the sales tax system, where by relief is granted only to raw materials used directly in the production of goods under a vat relief is granted for tax paid on capital goods, distribution and administration inputs. public governance indicators: a literature review part i: review of the literature i. introduction the issue of governance has emerged as a key concept pre- occupying the international community. governance refers to the way a society sets and manages the rules that guide policy- making and policy implementation. per capita income and the quality of. apply ict to their tax administration in order to improve tax services and compliance. literature review tax compliance has been a contentious subject in economic studies for the past four decades since allingham and sandmoanalyzed tax evasion as utility- maximizing behavior by individual taxpayers. since then, many researchers have. a second distinctive feature is that this review tries to link field te to the broader compliance literature, both experimental ( lab, field) and survey based.

this allows me to take stock of what we know on compliance, validating and complementing the results from field te with key findings from the broader literature. review of tax experiments. Custom paper writers. for wholesale reform of the tax administration ( barbone, das- gupta, wulf and hansson 1999; ghura 1998). third, in some aid- dependent african countries the shift to a semi- autonomous revenue authority model was also attractive to foreign donors because it created opportunities for more widespread reforms of the tax administration ( therkildsen ). goods and services tax and sales and services tax in malaysia: a review of literature. article ( pdf available) · june. transparency of tax administration and management. a review of value added tax ( vat) administration in nigeria. the economic and social review, vol.

451– 475 policy paper understanding taxpayer behaviour – new opportunities for tax administration keith walsh* office of the revenue commissioners, dublin abstract: there is a growing literature on the contribution of behavioural economics to the design and improvement of tax. relationship between presumptive tax administration and revenue performance of small scale businesses ( r= 0. recommendations on presumptive tax showed that more businesses should be encouraged. literature review on the impact of tax knowledge on tax compliance among small medium enterprises in a developing country, wadesango newman, mwandambira n. chapter- i introduction and review of literature 1. 1 introduction the ‘ taxation’ was born and shaped with civilization. the structure and complexity of the tax system have been developed along with the development of civil society. the sovereign authority of the government to.

literature review on the impact of self-. the motives of corruption within the tax administration are low pay as well as professional and. 179) goes so far as to say that, in developing countries, " tax administration is tax policy" 3. bird ( 1983), mansfield ( 1988), and tanzi and pellechioare useful summaries of the practical problems of the interaction of tax policy and tax administration in this context,. current challenges in revenue mobilization: improving tax compliance 2 international monetary fund approved by vitor gaspar prepared by michael keen, juan toro, katherine baer, victoria perry, john norregaard, junji ueda, john brondolo, duncan cleary, eric hutton, oana luca, enrique rojas, mick thackray, and philippe wingender. literature review. the literature on vat is relatively small compared to its rapid spread and seemingly attractive worldwide. this section reviews the literature, with particular emphasis on the impact of vat as a consumption tax on consumption behavior and economic growth. literature review and analysis related to municipal government consolidation executive summary 1 purpose of the report 5 review and synthesis of the literature 7 comments on the literature 21 conclusions 22 appendix a – annotated bibliography 24 appendix b – methodology 46 appendix c – rfp questions 50 appendix d – bibliographic. literature review benedict, ( ) the author studies the law provisions dealing with financial services under the australian gst law with the intention to verify whether the provisions have been construed correctly in light of the original purpose of the legislation and how the concerns identified may be rectified. purpose of this study was to assess the impacts of tax administration on government revenue in tanzania- case of dar es salaam region. this study is more scientific and effective, whereby questionnaires have been used to access the required information.

tax administration capacity development 9. executive summary the academic and practitioner literature on tax reform, and comments from several experts contacted in connection with this report, emphasise that improving the performance of tax. made in this research to see how much nigeria have been able to achieve her economic goals with her tax policies and administration. the administrative role of the federal, state and local government literature review on tax administration shall as well be examined in other to identify the causes of tax evasion and avoidance. kinondoni tax region revenue reports of / 12 shows positive increase of tax revenue after the introduction of efd compared to the period before the introduction of the same. generally the introduction of efd has impacted much on the tax revenue collection performance. this is due to the fact that the administration of efd was as required. corporate migrations and tax transparency and disclosure. saint louis university law journal, 62( 1),. tax compliance and enforcement. journal of economic literature.

estimating tax gap is everything to an informed response to the digital era. ejournal of tax research, 16( 3. a literature review or narrative review is a type of review article. a literature review is a scholarly paper that presents the current knowledge including substantive findings as well as theoretical and methodological contributions to a particular topic. literature reviews are secondary sources and do. as will be developed in this literature review, researchers, commentators, and stakeholders have published substantial in- depth analysis regarding the effectiveness and flexibility of adr in a variety of contexts. studies in this area demonstrate that efficient adr can have a beneficial impact on tax compliance and tax administration. government: improving administration and protecting taxpayer rights.

this report, with its discussions, analyses, and recommendations, will serve as a reference for future work. the eitc databook and literature review in the appendices provide valuable information for future tax administration studies. providing a review of the factors that determine taxpayer compliance and conceptualization of those factors into a meaningful whole. there is already a considerable literature on the subject of tax compliance; however, it appears that so far no study has assessed the collective adequacy of the factors employed in the studies. tax compliance rate. tax administration reforms and foreign direct investment was examined to establish the relationship between tax administration reforms and foreign direct investments. the study was conducted through exploratory literature review. from the review, it was found. the journal of tax administration is a peer- reviewed, open access journal concerned with all aspects of tax administration. the journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. how to write an msc dissertation. how to write an msc dissertation the msc in finance enables professional development and practice in wide- ranging literature review on tax administration roles in banking, corporate finance and consultancy.

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  • a thorough review should also account for a reasonable quantity and quality of relevant literature ( schwarz, mehta, johnson, & chin, ), where this reasonable and coherent literature review should emerge from a coherent conceptual structuring of the existing research ( rowe, ; webster & watson, ). a tax variable that has not been seen in all the literatures surveyed. 5 scope of the study. this study focuses on the link between tax structure and economic growth in nigeria.
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    Eva Pinlo

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  • this work covered the period 1970 to. this period was chosen to incorporate the two periods of tax structure in nigeria and also to accommodate data availability.
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    income tax structure such as personal income tax, capital gains taxation, agricultural taxation, efficiency of income tax administration etc.


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  • in this chapter, the available literature was studied to get an insight into the main objectives of the study. the review of literature is confined to india only as.
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    Rozita Spainlovish

    of tax compliance must be improved for efficient tax administration.