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The institution of a simplified taxation system provided for in the tax system of Ukraine is characterized by permanent variability, which is always aimed at achieving an optimal balance between national interests (reduction of the shadow economy sector; attracting funds to budgets; reducing the level of tax administration costs; preventing the use of simplified taxation system in minimization schemes; etc.) and individual interests of taxpayers (reducing the tax burden; promoting the competitiveness of taxpayers; improving the convenience of paying taxes; minimizing the amount of tax reporting; etc.). Since the introduction of the simplified taxation system, it has been significantly transformed and, compared to 1998, is qualitatively better. Despite this, discussions in political and scientific circles about the need to take steps to further modify this special tax regime, up to its complete abolition, do not stop. The article considers the National Revenue Strategy until 2030 approved by the supreme executive body of Ukraine, which defines a medium-term roadmap for reforming tax policy and tax administration in Ukraine. The article outlines the main principles that should be followed in modernizing the national simplified taxation system and considers the goals that the state seeks to achieve through the practical implementation of the approved strategy. The author describes in detail the key measures envisaged by this national strategy for reforming the simplified taxation system, including in the context of Europeanization of the tax system of Ukraine, and points out the uncertainty of certain elements of these measures, which leads to complications in the tax planning process for entities. The author concludes that the approved national strategy, which is aimed at approximating the national tax policy and tax legislation of Ukraine to the provisions of the European Union legislation, provides for depriving legal entities (including agricultural producers) of the right to tax their income with a single tax, and defines measures to tighten the requirements for single tax payers (individual entrepreneurs) and increase their tax burden. [ABSTRACT FROM AUTHOR]

Tax reporting is a manifestation of the obligations of citizens and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The purpose of this study is to find out and understand how the application of information technology bases in government services (Electronic Government) is primarily in the use of e-Filing in the annual reporting of individual taxpayers in the Society of Lampung Province, Indonesia. The data analysis technique used in this study is a qualitative descriptive data analysis technique, namely a data analysis technique by describing the data obtained in its entirety, starting from the procedures for registration, reporting and electronic reporting proof documents at the Lampung Provincial Tax Office. The results of this study indicate the effectiveness of the use of e-Filing in the annual reporting of individual taxpayers, namely by system, tax reporting is more effective in terms of annual tax reporting and is more accurate because the technology system guides taxpayers in filling out Annual Tax Returns. Procedurally, tax reporting is easier because it fills in the Annual Tax Return in the form of a wizard and is faster because it can be done anywhere and anytime, namely 24 hours a day, 7 days a week because it utilizes the internet network.

The purpose of the article is to make a comparison between the regulations that were generated in 2010 for small and medium-sized farmers, giving rise to the Ecuadorian Simplified Tax Regime RISE, and with that of the year 2024, which is understood as the Simplified Regime for Entrepreneurs and Popular Businesses. RIMPE, with the intention of identifying the benefits or obstacles that arise in the evaluated regulations, and with the premise of the SRI Internal Revenue Service of increasing the base of taxpayers who pay taxes in Ecuador, the initiative generated by the RISE is analyzed. in raising awareness in the tax culture in the country, and with RIMPE the aim is to continue with the characteristic of this regime, having as its main characteristic that the rates are progressive, that is, they increase for taxpayers who have more income, and at At the same time, it simplifies compliance with tax obligations for natural and legal persons who are in this regime, comprising two segments: popular business and entrepreneurs, with the aim of motivating entrepreneurship at a general level and therefore for people or companies to generate resources necessary to cover internal needs and also support the population and, above all, to improve collections based on the results of the sales generated. [ABSTRACT FROM AUTHOR]

Initially, tax was not a levy, but a voluntary gift given by the people to the king who had looked after the interests of the state, protected the country from enemy attacks, financed royal employees, and so on. Taxes can be an instrument for the government to measure how much people are aware of paying taxes or funding state administration and measuring the value of people's real income and welfare. Taxes are the largest state revenue used by the state to develop all regions in Indonesia. Realizing the importance of encouraging tax knowledge in an effort to increase tax compliance in the self-assessment system, providing and carrying out various counseling, outreach, service and public relations activities to provide knowledge to taxpayers to carry out their obligations as taxpayers. Legal problems that need attention in the future are the regulation and enforcement of the law regarding the resolution of tax disputes which have the potential to harm state revenues and criminal acts in the field of taxation as well as misuse of funds originating from state tax revenues. Even though tax law is included in state administrative law, it is strengthened by the regulation of criminal provisions in the tax law. Regarding the concept of tax sanctions, it is control or supervision by the government to ensure compliance with regulations by citizens so that violations do not occur. Fulfillment of taxpayers' tax obligations. The sanctions imposed aim to increase taxpayer awareness in fulfilling their tax obligations. [ABSTRACT FROM AUTHOR]

Copyright of Public Administration & Civil Service / Memlekettìk Basķaru Ža̋ne Memlekettìk Ķyzmet is the property of Academy of Public Administration under the President of the Republic of Kazakhstan / Akademiya Gosun and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article focuses on mortgage interest deduction (MID) as an indirect tax support for acquiring one's housing. This form of support is the most widely used in the Czech Republic compared to other tax reliefs and causes the highest losses for the government budget. This paper provides quantitative evidence on how the MID was distributed among taxpayers in the Czech Republic in the period 2008–2019 in relation to taxable income and revenue losses for the government budget. Furthermore, it assesses the effectiveness of these tax measures in reducing socioeconomic inequalities among taxpayers. Research based on the application of the MID in tax returns has shown the effective distribution of the MID until 2017. Tax support for housing was used mainly by taxpayers with low taxable income, which is also the largest group. The essence of vertical equity has been fulfilled, which contributed to reducing the level of social inequality. This positive distributional effect has diminished over time. As of 2019, the highest share of public expenditure was redistributed to taxpayers with higher taxable income, indicating the existence of inequalities in the tax system. The different developments over time have shown that the use of the mortgage interest deduction cannot be assessed statically, as it evolves dynamically over time. [ABSTRACT FROM AUTHOR]

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present research aimed to sociologically investigate the determinants of tax culture of photographers and videographers guild in Mazandaran province and it had a mixed-method Delphi and survey type. A total of 14 experts and specialists of the tax and finance department of Sari, Qaem Shahr, Zirab, Babol, Amol, and Nur were considered in the Delphi phase, and structural equation modeling and AMOS software were used in the field section to determine the relationships between variables. Among the 1895 trade unions of photographers and videographers in 6 cities, 400 individuals were selected by stratified random sampling to answer 58 researcher-made items of the questionnaire. Cronbach's alpha coefficient was greater than 0.7, indicating the research reliability. The research findings indicated that social factors (the need to teach the importance of taxes at schools and universities, the spirit of legalism in the family, etc.), personal factors (the experience of paying taxes, etc.), organizational factors (the efficiency and effective functioning of the tax organization, etc.), legal factors (enforcement action of tax laws and regulations, etc.), political factors (political stability and security, etc.) and economic factors (tax deferral, economic health, and transparency, etc.) were effective in improving tax culture. Among the 58 variables, the effects of 55 variables were confirmed and three variables, having a legal lawyer, exemption from tax crimes, and appropriate behavior of tax organization employees with taxpayers, were excluded from the research due to their less importance according to experts. The development and strengthening of the tax culture affected the rate of self-declaration and voluntary tax payments by taxpayers. [ABSTRACT FROM AUTHOR]

This research aimed to analyze and evaluate of Taxpayer Compliance in Paying Land and Building Tax (PBB) in Walian Satu Sub-District, South Tomohon District, Tomohon City. This research approach uses a descriptive qualitative approach, with 10 predetermined informants using data collection techniques, namely observation, interviews and documentation with data analysis techniques through data reduction, data presentation and drawing verification conclusions. The results of this research show that the Evaluation of Taxpayer Compliance in Paying Land and Building Tax (PBB) in Walian Satu Sub-District, South Tomohon District, Tomohon City, seen from the evaluation research sub-focus on Community Participation, Leadership and Communication, there are several problem findings, namely 1) Lack of participation or activeness of the community in the process of paying taxes, 2) there is no intention or movement from the sub-district government to be able to carry out a special strategy to move the community in paying taxes 3) there is a sub-district government that has not provided an example of good leadership, lack of utilizing technology from the government to provide understanding to the public in paying taxes and 4) then there are findings that the government has not been effective in communicating between the government to the government and the government to the public. The advice that can be given is that the government should improve coordination with the community to build communication so that the community will better understand how important it is to pay Land and Building Tax. [ABSTRACT FROM AUTHOR]

The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravate the budget deficit. In this paper, the issue of tax gap is investigated with two approaches. The first approach is a situation where two groups of investigators who are willing and unwilling to collude with two groups of taxpayers who are willing and unwilling to collude with a uniform distribution are placed in the game. The second approach also shows a situation where the probability of not discovering a taxpayer's violation is shown by a mathematical function and the quality of investigating groups for taxpayers who are uniformly distributed is unknown. The results of the first approach show that with the increase in the number of taxpayers unwilling to collude and the increase in the number of groups willing to collude with taxpayers, the tax gap decreases. Also, with the reduction of the tax rate and the increase in the number of groups unwilling to collude, the tax gap increases. The results of the second approach show that the tax gap increases with the increase in the number of investigators and also the increase in the probability of dishonesty of the taxpayer.

This research aims to evaluate the role of administrative ethics in enhancing tax compliance levels, particularly among tax officials and taxpayers in Indonesia. Adopting a qualitative approach through a literature review, this study discusses the concept of administrative ethics, tax compliance, and the impact of ethical administrative practices on public trust in the tax system. The results indicate that strong ethical administrative practices can create a climate of trust among taxpayers, stimulate compliance, and reduce non-compliance practices in the tax environment. The practical implications of this research include the pivotal role of administrative ethics in boosting tax revenue and building a foundation of trust within the tax system. [ABSTRACT FROM AUTHOR]

The Madiun City Government is facing problems in resolving tax issues, which can be resolved through standard tax objection resolution. The legal basis used is Law No. 28 of 2009 concerning Regional Taxes and Regional Levies. BAPENDA Madiun City has the authority to manage land and building taxes based on these regulations. This research aims to determine legal efforts in filing objections to resolving tax disputes in the PBB-P2 field and the obstacles taxpayers face in making legal objections. The research method used is the normative legal research method. The research results state that taxpayers who feel that the NJOP value determined by Bapenda is not by the condition of their property can submit an appeal to the Tax Court Agency. The process begins with submitting an objection letter to Bapenda within a certain period after sending the tax notification. If the objection is not accepted, the taxpayer can appeal to the Tax Court Agency. However, in the case at the Madiun City Bapenda, the request for an objection to the NJOP value of land and buildings was not granted. There are several obstacles to legal action for taxpayers' objections to resolving tax disputes in the urban PBB sector in Madiun City, such as legal uncertainty and limitations of law enforcement agencies. Legal reform, increasing the capacity of law enforcement agencies, and increasing awareness of tax law among the public are needed to overcome this. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

It is determined that in the process of tax reform in Ukraine it is necessary to create conditions for taxpayers themselves to be aware of the necessity and inevitability of tax collection, without limiting their economic initiative and remaining neutral in relation to international competitive conditions. In this case, specific cooperation mechanisms can be used, which will be part of the overall system of tax administration and facilitate their voluntary payment of taxes. Explored stages of development of tax management systems in the EU and analysis of the European experience of relations between the State and taxpayers. Three priorities, historically formed in European countries, which determine the experience of relations between the State and taxpayers, have been allocated. It is noted that in order to understand the general awareness of the system of relations between taxpayers and administrative bodies, it is necessary to take into account the experience of the European Union countries. The recommendations of the European Commission on the behavior of tax authorities depending on the type of taxpayer are presented. It is proved that taking into account the experience of the European Union countries in tax administration encourages companies to fulfill their obligations in good faith and is an effective mechanism for deterring fraud and tax evasion. Taking into account the European experience in the formation of relations between business entities and tax authorities, the characteristic features that provide competitive advantages of the tax system, which guarantees the development and fairness of tax procedures, have been allocated. The main tools for preventing aggressive tax planning are the international exchange of tax information, control over transfer pricing, regulation of activities and taxation of controlled foreign companies. These measures are currently being actively implemented in OECD and EU countries and are important in the global economic environment.

Taxes are the most significant contributor to the Indonesian budget; therefore, increasing taxpayer compliance is crucial for achieving tax revenue realization. This study aims to investigate the role of tax incentives and motivational postures in increasing taxpayer compliance. The analysis was conducted in Pekanbaru, Riau, Indonesia, and the sample consisted of MSME taxpayers registered at the Pekanbaru Tax Service Office. Purposive sampling was utilized to collect data, and of the 384 returned questionnaires, 254 were used for statistical analysis. Multiple regression analysis was utilized to examine the impact of tax incentives on taxpayer compliance, and moderated regression analysis was applied to test the moderating role of motivational postures. The findings showed that the p-values of the first and second hypotheses were 0.00 and 0.001 (0.05, with a positive β value), and the third hypothesis had 0.001 (< 0.05, with a negative β value). This result indicates that the first, second, and third hypotheses are accepted, which means that the more taxpayers feel that tax incentives are beneficial, the greater their compliance with their tax responsibilities. Additionally, tax incentives significantly raise taxpayer compliance when they have a positive motivational posture and decrease it if they have a negative one. The implications of this study influence tax authorities to incentivize taxpayers to increase compliance. Knowledge of the taxpayer’s motivational postures will make it easier for tax authorities to manage taxpayer behavior to increase taxpayer compliance.

The majority of the country's income comes from taxes, which are also used to build public facilities and pay state expenditures. In light of this, tax acceptance is increasing in some countries in order to finance government operations and construction. The government should improve service quality in order to raise tax payer awareness and encourage payment of taxes. The hospitality also includes the staff's friendliness and the simplicity of the transaction process. According to collaborative data, there is a 400 trillion dollar potential for microbusiness tax acceptance over the next five years. Based on cooperative data and microbusiness, Malang city is one of the tourism cities with a ton of potential to grow small businesses. 536 micro businesses have been logged today in Malang. Numerous microbusinesses exist in Malang City, including those in the fashion, culinary, and craft industries. The goal of this study is to identify and describe how the happiness of taxpayer micro businesses in Malang city is significantly impacted by the tax authorities. With quantitative data, the researcher is employing the explanatory technique. In the city of Malang, research is being conducted. In this survey study, the researcher utilized a questionnaire to gather data from respondents and a linear regression analysis technique to check the accuracy of the results. The findings of this study demonstrate that authority service in Malang City significantly affects microbusiness taxpayer satisfaction. The findings of this study demonstrate that taxpayer satisfaction among small businesses in Malang City increases with service quality. Otherwise, taxpayer microbusiness in Malang City will be lower the lower the authority service. The indication authority service makes a significant contribution to raising taxpayer satisfaction for small businesses that are connected to convictions. It demonstrates how authorities who consistently treat their clients with courtesy and who are capable of responding to their inquiries would be able to satisfy Malang City's microbusiness taxpayers.

AbstractThis review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources of the government that make it possible to finance infrastructure, investment, and the provision of services for citizens. Tax compliance involves being aware and complying with tax laws and regulations set by the government and tax authorities. Tax non-compliance is an unwillingness in obeying tax laws and regulations. Tax non-compliance has been a challenge to the government and tax authorities in collecting as much tax as required for the nation. Failure to comply with tax prevents adequate revenue collection of the state. The major challenges of tax compliance in Ethiopia are the complexity of the tax system, inefficiency of tax authorities, lack of tax knowledge and awareness, negative perception of taxpayers, a negative act of tax assessors, absence of tax training, lack of transparency of tax system, arbitrary estimation of taxes, personal financial constraints, political instability and lack of timely tax audit.

Taxes are at the top of the public revenues that the state needs in order to finance the public services it provides. The correct execution of the taxation process and its support with auditing are of great importance for the prevention of public deficits. Performing taxation transactions correctly and fulfilling their obligations under appropriate conditions are the main expectations of taxpayers from the process. In today's conditions, where information technologies are more advanced than ever before, it is seen that the taxation process and other related transactions and the parties of the tax also take their share from these developments. The Tax Office Automation Project (VEDOP) has been developed for purposes such as increasing the service quality, ensuring taxpayer satisfaction and increasing voluntary tax compliance. With the project, which covers electronic applications, it is aimed to provide fast, low-cost, effective and efficient service by transferring many taxation transactions to the electronic environment. In this context, in this study, measuring the perception of income taxpayers regarding the effect of electronic tax applications on tax revenues was examined using the survey technique. Within the scope of the review, a study was carried out on 200 taxpayers based on the Central Anatolia region. As a result, it has emerged that electronic tax applications are advanced in terms of functionality, use and benefit, and e-applications are useful for taxpayers. In addition, it was predicted that these practices contributed to the increase of tax revenue. [ABSTRACT FROM AUTHOR]

The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravate the budget deficit. In this paper, the issue of tax gap is investigated with two approaches. The first approach is a situation where two groups of investigators who are willing and unwilling to collude with two groups of taxpayers who are willing and unwilling to collude with a uniform distribution are placed in the game. The second approach also shows a situation where the probability of not discovering a taxpayer's violation is shown by a mathematical function and the quality of investigating groups for taxpayers who are uniformly distributed is unknown. The results of the first approach show that with the increase in the number of taxpayers unwilling to collude and the increase in the number of groups willing to collude with taxpayers, the tax gap decreases. Also, with the reduction of the tax rate and the increase in the number of groups unwilling to collude, the tax gap increases. The results of the second approach show that the tax gap increases with the increase in the number of investigators and also the increase in the probability of dishonesty of the taxpayer. [ABSTRACT FROM AUTHOR]

E-Objection is one of the services of the Directorate of Taxes that can be used by taxpayers in submitting tax objection letters. E-Objection is an adoption policy that is an alternative to the previous program, namely the manual submission of objection letters. E-Objection can be accessed via E-Filling. This research is motivated by the lack of exploration of the introduction of E-Objection to taxpayers that there are still many who submit objection letters manually. Based on the data submitted by the Directorate General of Taxes (Direktorat Jenderal Pajak/DJP) and previous research in 2021 based on 2020 data, data on submitting objection letters online (E-Objectionareis still very minimal so that are problems in analyzing the effectiveness of E-Objection. Therefore, this study was conductedtoo to analyze the effectiveness of E-Objection from 2020 to 2021 at KPP Pratama Cibitung, but because the data of taxpayers who submitted objection letters by E-Objection was confidential, it was hindered from interviewing informants who had accessed E-Objection besides that because E-Objection data could not be accessed from KPP Pratama, so in this study using two research objects, namely KPP Pratama Cibitung and Kanwil DJP II. So that the purpose of this study can determine the effectiveness of E-Objection as an alternative to the previous system. Based on E-Objection data in the West Java DJP Regional Office II in 2020 there were 109 data and in 2021 there were 115 data so it could be known that there was an increase, but based on the percentage of effectiveness criteria, the percentage of e-objection effectiveness in the DJP of the West Java Regional Office II in 2020 was 8.93% and in 2021 it was 9.75% so that it can be concluded that the analysis of the effectiveness of E-Objection in KPP Pratama Cibitung during the Covid-19 pandemic (2020-2021) was ineffective.