Suchergebnisse

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. At its heart is a summary measure of the impact of administrative interventions -- the "enforcement elasticity of tax revenue"--That is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap

The objective of the article is to present the qualitative research of the perceptions of ethical problems in Lithuanian tax administration from the point of view of both taxpayers and tax administrators. A questionnaire reflecting the statements of the Ethics Code has been designed. A group of taxpayers and a group of tax experts filled the questionnaire reporting their evaluation of practical implementation of the principles of tax administrator's ethical conduct. The questionnaire has been supplemented by personal in-depth interviews to find out the perceptions of what rules of ethical behavior might have been broken in the process of tax collection. Results indicate that taxpayers are less critical in evaluating ethical behavior of tax administrators than tax administrators evaluate themselves. Tax administrators are harsher in judging the ethical behavior of their colleagues and themselves. They also have more proposals to improve co-operation between taxpayers and tax administrators. ; Rinkos ekonomikos sąlygomis visuomenėje padidėja poreikis sukurti ne tik profesionalų, bet ir etišką viešąjį administravimą. Etikos problemų atsiranda, kai valstybės tarnautojo arba mokesčių mokėtojo elgesys neatitinka etiško elgesio normų. Neetiškas elgesys neretai siejasi su korupcija, o korupcija mažina pasitikėjimą demokratija, valstybe, stabdo ekonominį augimą. Įtampa mokesčių administravime atsiranda dėl skirtingų mokesčio administratoriaus ir mokesčių mokėtojo motyvų ir tikslų mokesčių administravimo procese. Iš vienos pusės, mokesčių administratorius yra įpareigotas surinkti į valstybės biudžetą maksimalų kiekį mokestinių pajamų. Iš kitos pusės, mokesčių mokėtojas siekia padidinti savo naudą mokėdamas minimalią mokesčių sumą. Abi pusės siekdamos priešingų tikslų negali peržengti legalumo ir etiško elgesio ribos. Straipsnio tikslas yra pristatyti kokybinį tyrimą apie etikos problemų egzistavimo Lietuvos mokesčių administravime percepciją. Buvo parinktos dvi ekspertų grupės: mokesčių administratorių ir mokesčių mokėtojų grupė.Abi grupės atsakė į klausimus, susijusius su galimais etikos pažeidimais mokesčių administravime. Taip pat abi grupės įvertino etiško elgesio principų, institutiškai įtvirtintų Etikos kodekse, įgyvendinimą praktikoje. Rezultatai rodo, kad mokesčių administratoriai kritiškiau vertina etiško elgesio įgyvendinimą praktikoje nei mokesčių mokėtojai. Tokį rezultatą galima paaiškinti mažesniu mokesčių mokėtojų susipažinimu su etiško elgesio principais bei didesniu nepasitenkinimu mokesčių sistema apskritai, o ne mokesčių administratoriaus elgesiu mokesčių surinkimo procese. Tyrimo išvadas reikėtų vertinti atsargiai dėl mažos tyrimo apimties ir patogumo principu parinktų ekspertų grupių.

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. 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.