Tax Administration Good Governance
In: (2018) 27 EC Tax Review, Issue 1, pp. 48–60
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In: (2018) 27 EC Tax Review, Issue 1, pp. 48–60
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Annotation "The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail." "The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS."--BOOK JACKET. Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
In: College, E. O., Abiahu, M.C., Egbunike, P.A. & Obada, P.J. (2021, January). Tax administration in developing countries. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria (CITN)
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[eng] Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for investigation. Indeed the regional governments of fifteen of the seventeen "common" regime autonomous communities have had the power to administer several wealth taxes since the mid-eighties and subsequent reforms, in 1997 and 2002, have conferred on them the normative power to make changes to certain statutory tax parameters (see Esteller, 2008, for further details on these reforms). The other two regions, the so-called "foral" autonomous communities (the Basque Country and Navarre), for historical reasons, administer almost all the taxes falling due within their territory – including VAT, personal income tax and corporate income tax – and they have the normative power to regulate most of them . This setting provides me with the opportunity to explore different types of externalities that might impact tax administration policies. In Chapter 2 the presence of horizontal competition in tax enforcement is examined in the context of the common regime autonomous communities. Chapter 3 presents an analysis of the potential room for cooperation derived from misreported tax returns in this federal context. Chapter 4 estimates the externality effect on tax enforcement caused by the costs of terrorism in the foral autonomous communities. The three central chapters of this thesis represent something of a novelty in the literature as they are the first empirical studies on externalities in tax administration policies. The whole research line shows that in a federal framework these policies are employed by tax authorities as strategic instruments, demonstrating that decentralizing tax administration gives regional governments additional degrees of tax autonomy. In particular, Chapters 2 and 4 show that tax enforcement policies can be used by tax authorities in order to counter the loss of revenues due to the potential mobility of tax bases. In both studies, tax administrations are found to lower the tax burden by cutting the tax audit rate in order to retain mobile tax bases, where the taxpayers' incentive to move is based solely on classic horizontal tax competition or, alternatively, on an external shock such as terrorism. In the context of horizontal tax competition presented in Chapter 2, the mutual strategic reaction of tax authorities generates inefficiency in the setting of enforcement policies. Although this problem is partially reduced by the subsequent decentralization of normative power, the further inefficiencies that arise open the door for future research in this field so as to identify means, other than harmonization, that might circumvent this issue. Chapter 4 allows us to conclude that part of the shock due to terrorism is internalized by the tax administration and, thus, further research is needed in order to disentangle the actual impact of terrorism in terms of economic costs for the region. Chapter 3 shows that potential cooperation in tax management is possible when tax administration is decentralized at a sub-central level although it is partially undermined by short-sighted incentives caused by administrative, transaction and financial costs.
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Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for investigation. Indeed the regional governments of fifteen of the seventeen "common" regime autonomous communities have had the power to administer several wealth taxes since the mid-eighties and subsequent reforms, in 1997 and 2002, have conferred on them the normative power to make changes to certain statutory tax parameters (see Esteller, 2008, for further details on these reforms). The other two regions, the so-called "foral" autonomous communities (the Basque Country and Navarre), for historical reasons, administer almost all the taxes falling due within their territory – including VAT, personal income tax and corporate income tax – and they have the normative power to regulate most of them . This setting provides me with the opportunity to explore different types of externalities that might impact tax administration policies. In Chapter 2 the presence of horizontal competition in tax enforcement is examined in the context of the common regime autonomous communities. Chapter 3 presents an analysis of the potential room for cooperation derived from misreported tax returns in this federal context. Chapter 4 estimates the externality effect on tax enforcement caused by the costs of terrorism in the foral autonomous communities. The three central chapters of this thesis represent something of a novelty in the literature as they are the first empirical studies on externalities in tax administration policies. The whole research ...
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In: East Asian Policy, Band 10, Heft 3, S. 66-74
ISSN: 2251-3175
The recent initiative to integrate National Tax Service and Local Tax Service at the provincial level and below is a major step towards reforming the tax administration. The State Administration of Taxation will be the main supervisor of the integrated taxation agencies. Social insurance contributions by employees and employers will be collected by tax authority nationwide and not by social security bureaus.
In: The Indian journal of public administration: quarterly journal of the Indian Institute of Public Administration, Band 28, Heft 4, S. 832
ISSN: 0019-5561
In: Indian journal of public administration, Band 22, Heft 3, S. 472-477
ISSN: 2457-0222
In: Indian journal of public administration, Band 1, Heft 1, S. 45-49
ISSN: 2457-0222
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Working paper
In: Public administration review: PAR, Band 48, Heft 5, S. 903
ISSN: 1540-6210
In: Public administration review: PAR, Band 48, Heft Sep/Oct 88
ISSN: 0033-3352
In: Indian journal of public administration, Band 28, Heft 4, S. 832-839
ISSN: 2457-0222
In: Indian journal of public administration, Band 17, Heft 3, S. 430-452
ISSN: 2457-0222
In: Public Administration and Development, Band 10, Heft 1, S. 43-48
ISSN: 1099-162X