The Effect Of Good Governance On The Voluntary Payment Of Taxes

Author : Agu Okezie David
Publisher : GRIN Verlag
Page : 6 pages
File Size : 47,7 Mb
Release : 2018-06-21
Category : Law
ISBN : 9783668731912

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The effect of good governance on the voluntary payment of taxes by Agu Okezie David Pdf

Academic Paper from the year 2018 in the subject Law - Tax / Fiscal Law, grade: 3.5, University of Nigeria, language: English, abstract: In Nigeria, the need to improve voluntary payment of taxes or voluntary tax compliance has resulted in the various tax reform attempts by various successive governments. Suffice to mention that these reforms have not been able to stimulate the expected increase in tax revenue over the years, and this has snowballed into an unarguable tax gap as revealed in the share of income taxes in total revenue profile of the country. This poor tax compliance behavior often referred to in the literature as the “compliance puzzle” is a challenging experience across countries but suspected to be more critical in developing economies. In modeling tax compliance, the answer under the traditional theory of compliance is fear of detection and punishment. However, this model has been found to be inadequate in explaining the motives and intentions for tax compliance. The argument is that tax compliance may be subdivided into compliance resulting from enforcements or influence of tax authorities and voluntary compliance. This leads to a logical question which interestingly extends the compliance issue; what would lead citizens to behave more honestly, provide correct information and improve the tax compliance rate voluntarily? One answer to this question is the existence of an intrinsic motivation to pay taxes, which have been sometimes called, “tax morale”. Tax morale has evolved as an instrumental component in understanding voluntary tax compliance using a more integrated approach with a bias for non-economic factors. This study argues that the citizens’ perception of government accountability is an instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The underlining framework is that there is a social contract that defines the relationship between the government and the governed.

Author : Kibuta Ongwamuhana
Publisher : African Books Collective
Page : 252 pages
File Size : 52,6 Mb
Release : 2011
Category : Business & Economics
ISBN : 9789987080731

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Tax Compliance in Tanzania by Kibuta Ongwamuhana Pdf

This book examines the problem of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues that tax enforcement alone will not of itself lead to high level tax compliance, and posits that there is a strong link between good governance and compliance. He argues further that taxpayers' attitudes towards taxation and towards government in general are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government.

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 49,9 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785

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Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by OECD Pdf

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Author : Abdul Kadir Jaelani,Irwansyah Irwansyah,Fokke Fernhout,Agus Raharjo,Mohd Rizal Palil,Hilaire Tegnan,Okid Parama Astirin,Sutarno Sutarno,Venty Suryanti,Pranoto Pranoto,Robbi Rahim
Publisher : Springer Nature
Page : 716 pages
File Size : 40,7 Mb
Release : 2024
Category : Electronic
ISBN : 9782384762187

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Proceedings of the International Conference on Law, Economic & Good Governance (IC-LAW 2023) by Abdul Kadir Jaelani,Irwansyah Irwansyah,Fokke Fernhout,Agus Raharjo,Mohd Rizal Palil,Hilaire Tegnan,Okid Parama Astirin,Sutarno Sutarno,Venty Suryanti,Pranoto Pranoto,Robbi Rahim Pdf

Zusammenfassung: This is an open access book. The position of Indonesia and most countries in IMF calculations, facing the same challenges. Each country requires the legal instruments of a good and reliable system of Government to guards against the worst possible economic turmoil. Good governance is an insistence of the constitution in the economic Article 33 paragraph (5), subsequently published Constitution Number: 30 Year of 2014 on Government Administration, contains 17 principles of a good governance. One of the important points of the principle is a government without corruption and manipulation of policy concepts in order to provide access to consolidation in politics and economy. The latest Transparency International report for 2023 shows that Indonesia's corruption perception index was recorded at 34 points on a scale of 0-100 in 2022. This is a 4-point decrease from the previous year. This decline in the CPI also brought down the ranking of Indonesia's CPI globally. It was noted that Indonesia's CPI in 2022 ranked 110th. In the previous year, Indonesia's CPI was ranked 96th globally. Good Governance is all aspects related to the control and supervision of the power of the Government in carrying out its functions through formal and informal institutions. To implement the principles of Good Governance and Clean Government, the Government must implement the principles of accountability and efficient resource management. Good and clean governance will contribute to economic growth and economic growth will have an impact on human development. During the last decades of 20th century, the needs for a good governance has given some impacts and became a recurring theme in literature related to human development. The intervention of government or the quality of government become crucially important in relation to the high achievement of human development. Whereas an effort in improving society's welfare is through economic development. One of dominant aspects in economic development is through legal development. Good law or policy in such country will have some impacts to the existence of good economic growth because supremacy of law is one aspect of a good governance. Law supremacy is an important institution which is related to economic growth because rule of law ensures personal safety, property rights, unbiased contract enforcement, stability of politics, freedom of speech and control of corruption. According to those various issues and debates on economic, legal development and good governance, then the Doctoral Program of the Faculty of Law Sebelas Maret University needs to hold an international conference as a place in exchanging some academic ideas in order to contributes to those legal issues with a theme, "INTERNATIONAL CONFERENCE ON LAW, ECONOMICS, AND GOOD GOVERNANCE"

Author : Huub Ruël
Publisher : Emerald Group Publishing
Page : 297 pages
File Size : 51,9 Mb
Release : 2017-11-23
Category : Business & Economics
ISBN : 9781787430822

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International Business Diplomacy by Huub Ruël Pdf

Business diplomacy involves developing strategies for long-term, positive relationship building with governments, local communities, and interest groups, aiming to establish and sustain legitimacy and to mitigate the risks arising from all non-commercial or exogenous factors in the global business environment.

Author : Bistra Svetlozarova Nikolova
Publisher : Springer Nature
Page : 224 pages
File Size : 41,6 Mb
Release : 2023-06-22
Category : Business & Economics
ISBN : 9783031321269

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Tax Audit and Taxation in the Paradigm of Sustainable Development by Bistra Svetlozarova Nikolova Pdf

This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.

Author : Pérez-Uribe, Rafael Ignacio,Ramìrez-Garzòn, Maria Teresa,Muñoz-Maya, Carlos Mario,Diaz-Villamizar, Olga Lucia
Publisher : IGI Global
Page : 331 pages
File Size : 55,9 Mb
Release : 2023-06-14
Category : Business & Economics
ISBN : 9781668485385

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Management Strategies and Tools for Addressing Corruption in Public and Private Organizations by Pérez-Uribe, Rafael Ignacio,Ramìrez-Garzòn, Maria Teresa,Muñoz-Maya, Carlos Mario,Diaz-Villamizar, Olga Lucia Pdf

Corruption is a phenomenon as old as civilization itself within the history of humanity, and it has presented itself in society with different intensities and various nuances. Many authors have described corruption as the action and effect of corrupting or becoming corrupted, but it also includes the use of the functions and means of organizations (public or private) for economic benefit or some other form of benefit. Corruption has thus become one of the main threats to democracy and governance because the principles of good governance are violated and the ethical precepts within society are defied. Management Strategies and Tools for Addressing Corruption in Public and Private Organizations explores the phenomenon of corruption in its entire context, analyzes it as dysfunctionality in the managerial practice of public and private organizations, and provides methods for monitoring, treating, and prevention. Covering topics such as anti-corruption organizational structure, rehabilitation systems, and shadow economy, this book is ideal for academicians, students, government officials, public and private organizations, and more.

Author : Jens Kromann Kristensen,Martin Bowen,Cathal Long,Shakira Mustapha,Urška Zrinski
Publisher : World Bank Publications
Page : 168 pages
File Size : 42,5 Mb
Release : 2019-11-24
Category : Business & Economics
ISBN : 9781464814662

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PEFA, Public Financial Management, and Good Governance by Jens Kromann Kristensen,Martin Bowen,Cathal Long,Shakira Mustapha,Urška Zrinski Pdf

This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 48,8 Mb
Release : 2019-09-11
Category : Electronic
ISBN : 9789264755024

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Tax Morale What Drives People and Businesses to Pay Tax? by OECD Pdf

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Author : Ahmad Harakan ,Andi Luhur Prianto ,Kittisak Jermsittiparsert
Publisher : European Alliance for Innovation
Page : 528 pages
File Size : 41,6 Mb
Release : 2019-10-25
Category : Social Science
ISBN : 9781631902680

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ICONEG 2019 by Ahmad Harakan ,Andi Luhur Prianto ,Kittisak Jermsittiparsert Pdf

This book constitutes the thoroughly refereed proceedings of the International Conference on Environmental Governance held in Makassar, Indonesia. The 67 full papers presented were carefully reviewed and selected from 212 submissions. The papers reflect the conference sessions as follows: ICT and Environmental Sustainability, Electronic Environmental Monitoring, E-Government for Environmental System, Environmental law and politics, Sustainable future for human security, Disaster risk reduction, Climate change and adaptive capacity, Islamic environmental thought, Socio-environmental conflicts, Global environmental change, Sustainable development goals (SDGs), Ocean policy and governance, Rural development and planning, Forest governance and conservation, Water and soil conservation, Business and CSR, and Urban vulnerability and resilience.

Author : Serge-Christophe Kolm,Jean Mercier Ythier
Publisher : Elsevier
Page : 752 pages
File Size : 45,5 Mb
Release : 2006-07-19
Category : Business & Economics
ISBN : 9780080478265

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Handbook of the Economics of Giving, Altruism and Reciprocity by Serge-Christophe Kolm,Jean Mercier Ythier Pdf

The Handbook on the Economics of Giving, Reciprocity and Altruism provides a comprehensive set of reviews of literature on the economics of nonmarket voluntary transfers. The foundations of the field are reviewed first, with a sequence of chapters that present the hard core of the theoretical and empirical analyses of giving, reciprocity and altruism in economics, examining their relations with the viewpoints of moral philosophy, psychology, sociobiology, sociology and economic anthropology. Secondly, a comprehensive set of applications are considered of all the aspects of society where nonmarket voluntary transfers are significant: family and intergenerational transfers; charity and charitable institutions; the nonprofit economy; interpersonal relations in the workplace; the Welfare State; and international aid. *Every volume contains contributions from leading researchers *Each Handbook presents an accurate, self-contained survey of a particular topic *The series provides comprehensive and accessible surveys

Author : Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary
Publisher : Taylor & Francis
Page : 272 pages
File Size : 50,8 Mb
Release : 2022-07-11
Category : Business & Economics
ISBN : 9781000636499

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Taxation in the Digital Economy by Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary Pdf

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.

Author : Anonim
Publisher : Epilogue -Jammu Kashmir
Page : 56 pages
File Size : 48,9 Mb
Release : 2024-06-30
Category : Electronic
ISBN : 8210379456XXX

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Epilogue, Vol 4, Issue 4 by Anonim Pdf

Author : Halit Sağlam,Mehmet Emin Kenanoğlu
Publisher : IJOPEC PUBLICATION
Page : 307 pages
File Size : 50,7 Mb
Release : 2018-09-06
Category : Political Science
ISBN : 9781912503476

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10 Years After the Great Recession: Orthodox versus Heterodox Economics by Halit Sağlam,Mehmet Emin Kenanoğlu Pdf

Author : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 541 pages
File Size : 55,6 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412589

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Justice, Equality and Tax Law by Nevia Čičin-Šain,Mario Riedl Pdf

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.