Understanding revenue administration international monetary fund. The kelkar report stresses that expenditure on tax payer service should be increased from 1 per cent to 5 per cent of total expenditure on tax administration. In each country, tax administration is governed by different. Tax administration definition of taxation tax is a compulsory levy made by. Administration definition of administration by the free.
Poll taxes are administratively cheap because they. Chapter 4, law of tax administration and procedure 2 i. The definition, measurement, and evaluation of tax. Oecd transfer pricing guidelines for multinational. The tax system in nigeria is made up of the tax policy, the tax laws and the tax administration. Acct3107 hong kong taxation tutorial notes on unit 1. Egyptian government revenues depend importantly on two indirect taxes on imports and on sales and on two direct taxes on business and personal. The indian tax administration has considered that the above guidance and the final rules are largely in line with the contents as prescribed under the action report.
I focus in particular on several key issues in this research. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. All of these are expected to work together in order to achieve the economic goal of the nation. Act to provide for the effective and efficient collection of tax. From subsidiarity follows the variability of taxes the need to raise or biatec, volume xiv, 122006 national economy taxes, taxation and the tax system. The definition of taxes, types of taxes and tax rules, types of.
Pdf tax administration good governance researchgate. Of the many possible options, the functionbased organization is viewed as best suited to support a reform and modernization program. Disigning a tax administration reform strategy international. Pdf the institutional model of tax administration and aspects of its. Tax administration law and legal definition uslegal, inc. A report on the egyptian tax system english abstract. The complexity of tax laws, the high discretionary powers of tax officials, the low cost of punishment are only a few of the factors which create opportunities for corruption in revenue.
Tax compliance, selfassessment and tax administration. Transfer pricing guidelines for multinational enterprises and tax administrations, transfer pricing country profiles, business profit taxation, intangibles, this 2017 edition of the oecd transfer pricing guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 beps reports on actions. Handbook on tax administration second revised edition. Drafting, revising and interpreting inland tax regulations. 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. Efforts to develop enhanced electronic means of communication between taxpayers and the revenue authority which could include enabling the electronic.
Tax risk management the basis for sound tax risk management is a tax risk policy that needs to address what the strategic, operational, financial accounting and compliance tax risks are in the business and. Administration definition of administration by merriamwebster. Administration definition of administration by merriam. The eighth edition of the oecd s tax administration series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. Also critical to the concept of voluntary compliance is the belief on the part of the taxpaying public that the tax administration respects the rights. The definition of taxes a tax is a compulsory levy made by public. Taxes are levied in almost every country of the world, primarily to raise revenue for government expenditures, although they serve other purposes as well. Bergman 1998 suggests that tax compliance is what the state assumes is legally tax compliance, selfassessment and tax administration journal of finance and management in public services. Planning, directing, supervising and evaluating the levy and collection of national tax administrations and local tax administrations. Tax administration law and legal definition the term tax administration means. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. One of the earliest taxes mentioned in the bible of a halfshekel per annum from each adult jew ex. The undersigned certify that, as of june 28, 2019, the internet website of the california department of tax and fee administration is designed, developed and maintained to be in compliance with california government code sections 7405 and 115, and the web content accessibility guidelines 2. Introduction discussion of tax administration in developing countries should begin with one central ideathe inseparability of tax administration and tax policy.
Tax administration act 28 of 2011 south african government. This tax guide for veterans organizations is intended to help veterans organizations that are recognized as tax exempt under internal revenue code irc section 501a or that are considering applying for recognition of tax exemption understand and meet their tax responsibilities. David tansey is a freelance consultant in tax administration and policy. Tax administration going digital doesnt just mean the paradigm shift of the end of the tax return arriving. Taxation, imposition of compulsory levies on individuals or entities by governments. Too much emphasis on raising revenue and less on customer service and taxpayers rights can lead to a lack of con. Search tax administration and thousands of other words in english definition and synonym dictionary from reverso. It is advisable that tax administrations enshrine, in writing, the speci.
They note that modern tax structure development has generally been characterized by a shift from excise, customs, and property taxes to corporate income and progressive i internal revenue service 1996. You can complete the definition of tax administration given by the english cobuild dictionary with other english dictionaries. Recent research on tax administration and compliance. The taxation administration was originally established as taxation agency in may 1950. Maintenance of a list of all the entities4 of the international group along with their addresses. Tax is basically asubsidiary reimbursement of public administration. A tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer an individual or legal entity by a governmental organization in order to fund various public expenditures. According to the presidential committee on national tax policy 2008, the central objective of the nigerian tax system is to contribute to the. A report on the egyptian tax system english the world bank. Organizing principles of tax administration law it is a frequently heard complaint that tax administration laws are complex, confusing, and arbitrary.
Search tax administration and thousands of other words in english cobuild dictionary from reverso. The share of tax in retail price ensures revenue increases as long as the tax rate increase is far larger than the price increase it generates. Tax definition is a charge usually of money imposed by authority on persons or property for public purposes. The publication presents the results of the 2018 international survey on revenue administration isora, a multiorganisation international survey to collect nationallevel information and. Wikipedia, lexilogos, oxford, cambridge, chambers harrap, wordreference, collins lexibase dictionaries, merriam webster. Definition of tax administration in the definitions. Information and translations of tax administration in the most comprehensive dictionary definitions resource on the web. Principles of good tax administration practice note. Functionally organized tax administration maureen kidd the organization structure of the tax administration is a key component of an effective reform and modernization program. Centre for tax policy and administration principles of good.
The handbook on tax administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations. Even in countries that already have an effective tax administration, in order to. The national audit office commissioned the tax administration research centre to develop guidance on how to define and categorise tax expenditures being tax reliefs with similar aims to spending programmes, and provide advice on approaches to estimate the cost of tax expenditures and how to evaluate them. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Good tax administration requires strong technical capacity by the administrative agency but also a welldesigned tax.
The national audit office commissioned the tax administration research centre to develop guidance on how to define and categorise tax expenditures being tax reliefs with similar aims to spending programmes, and provide advice on approaches to estimate the cost. Tax intermediaries represent the supply side of aggressive tax planning, but large corporate taxpayers, tax intermediaries clients, set their own strategies for taxrisk management and determine their own appetites for tax risk. Strategies and tools of implementation prepared by tax administration division june 30, 1988 i. Optimal tax administration can be modeled as a constrained optimization problem, with allowance for offmodel judgments when necessary. The eighth edition of the oecds tax administration series, this report provides. Taxes are generally an involuntary fee levied on individuals or corporations that is enforced by a government entity, whether local, regional or national in order to finance government activities. Tax and customsssc collected by revenue administration, 2010. The final rules, however, require the following key additional information. A good nights sleep is essential for keeping our minds and bodies strong. Tax administration definition english definition dictionary. Tax administration includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, or conventions. Impact of tax administration on government revenue in a.
The handbook on tax administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management. In addition to the revenue it provides, each tax affects the. Administration definition is performance of executive duties. Pdf the tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic. A reflection of problems 147 of filing and payments, refunds, audits and penalties. The authors first published a commentary on tax compliance, selfassessment and administration in new zealand in james, s. A reflection of problems wollela abehodie yesegat abstract this paper examines vat administration in ethiopia and identifies key problems including lack of sufficient number of. In addition to the revenue it provides, each tax affects the efficiency of the decisions that egyptian. Revenue administration is often ranked as one of the poorest performing public sectors in terms of corruption. The definition of tax compliance in its most simple form is usually cast in terms of the degree to. A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. The act or process of administering, especially the management of a government or large institution. Administration is of importance for another reason too. Theory and practice page 7 public administration is the machinery used by the service state to place itself in a position to make plans and programmes that can carried out, and to carry out the plans and programmes it has made.
The publication presents the results of the 2018 international survey on revenue administration isora, a multiorganisation international survey to collect nationallevel information. You can complete the definition of tax administration given by the english definition dictionary with other english dictionaries. Index termstax administration, performance management, integrated, open system. Taxrisk management the basis for sound taxrisk management is a taxrisk policy that needs to address what the strategic, operational, financial accounting and compliance tax risks are in the business and.
There are at least three reasons why governments impose or in crease excise taxes on tobacco products. In addition, the costs of vat administration were briefly examined in the case of jantschers 1990 study. Definition of tax administration in the dictionary. Tax administrations, as legal, institutional, economic, social and cultural differences between countries prevent such an exercise. Musgrave 1969, have also stressed the importance of tax administration issues. It means gradually increasing data submission requirements, enhanced data analytics routines and more routine sharing of electronic files between taxpayer and tax authority and between tax authorities themselves. The administration of tax laws can be guided by a single, explicit objective, subject to explicit constraints. Tax compliance, selfassessment and tax administration simon james school of business and economics, university of exeter. Tax administration act, 2011 gg 35491 of 4 july 2011 the act was implemented by proclamation with effect from 1 october 2012, save for the exclusions listed in the schedule to the proclamation, which should be read. Tax administration is an attractive sector for corruption to take place as the opportunities and incentives to engage in illicit activity are numerous. Also critical to the concept of voluntary compliance is the belief on the part of the.
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