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Because of the severity of the situation resulting from delayed and partial property tax collections in recent years, various tax commissions, federal agencies, civic leagues, tax associations, and private bureaus instituted investigations seeking a remedy. One of the conclusions generally reached by investigators of property tax delinquency throughout the country has been that much of tax arrears can be attributed to "the methods that are ordinarily employed in collection." Specifically the phases of property tax collection methods which have been impugned as being conducive to delinquency are: a legal procedure neither carefully devised with the purpose of requiring prompt payment nor designed to meet the strain placed upon it by the economic depression; elective officials whose lack of competence and whose subservience to political influences serve to make them tax receivers instead of tax collectors; lack of efficient, modern methods of billing taxpayers and sending tax notices, of recording receipts, and handling office routine; failure to adjust the tax calendar so that the time and manner of payment is best suited to the convenience of taxpayers and the needs of government; the delay involved in the long period of time elapsing between assessment of property, the date of delinquency, and the enforcement of collection; the ineffectualness of penalties to promote prompt tax payments; the difficulty of obtaining a valid title to tax-reverted property; and the mistaken legislative and administrative leniency to delinquent taxpayers which often has weakened the effectiveness of enforcement. The following discussion of legal and administrative machinery for property tax collection in Washington should be viewed in the light of these criticisms, although all of them are not pertinent in this state.

Die Erhebung von Steuern ist ein Bedürfnis jedes Staates, um seine Haushaltsausgaben zu finanzieren. Da Steuereinnahmen einen großen Teil des öffentlichen Einkommens ausmachen, wird die Einkommensbesteuerung immer eine wichtige Finanzquelle für einen gut funktionierenden Sozialstaat bleiben. Daher ist es von Bedeutung, dass Steuerzahler ihre Steuerpflichten erfüllen, um zu den benötigten Staatseinnahmen beizutragen. Um den Einzelnen vor der übergreifenden Macht des Staates zu schützen, ist es wichtig, dass die Steuereinhebung auf verbindlichen Rechtsvorschriften beruht und rechtliche Schritte gegen eine fehlerhafte Steuerveranlagung eingeleitet werden können. In jeder demokratischen Gesellschaft sollten die Steuerzahler zudem Grundrechte gegenüber ihrer Regierung bzw. den Steuerbehörden haben. Daher konzentriert sich diese Arbeit auf die Verfahrensrechte des Steuerzahlers und das Steuererhebungsverfahren im Allgemeinen. Im ersten Teil dieser Arbeit gibt der Autor einen Überblick über das Steuerveranlagungssystem in Österreich. Danach werden rechtliche Schritte besprochen, die der Steuerpflichtige hat, wenn er mit dem erteilten Steuerbescheid nicht einverstanden ist. Dabei informiert der Autor über Rechtsbehelfe, Zahlungserleichterungen, Vollstreckungsmaßnahmen und die Rechtsinstitute der Löschung und Nachsicht. Da Steuerrecht in einigen Bereichen durch das Unionsrecht harmonisiert wurde, wird das nationale Recht immer wieder durch Unionsrecht berührt. Seitdem die Europäische Union die Charta der Grundrechte (GRCh) geschaffen hat, sind die Grundrechte in den Bereichen des dem Unionsrecht unterliegenden nationalen Rechts anzuwenden. Dies gilt auch für Verfahrensrechte im Steuerrecht. Daher werden im zweiten Teil dieser Arbeit nationale Verfahrensrechte wie rechtliches Gehör, Recht auf Akteneinsicht und das Recht auf ein faires Verfahren dahingehend untersucht, ob ihr Schutzumfang durch Unionsrecht erweitert wird. ; It is a matter of fact that the collection of taxes is a need of every state to finance its household expenses. Since tax revenues constitute a major part of public income, taxation on income will always remain an important financial source for a well-functioning welfare state. Therefore, it is crucial that taxpayers fulfil tax duties to contribute to the revenue a state needs to provide social benefits and public services. To protect individuals from the overarching power of the state, it is of importance that tax collection is based on binding legal provisions and provides legal actions against faulty tax assessment. And in any democratic society taxpayers should have basic rights in relation to their government or rather tax authorities. Therefore, this thesis focuses on the procedural rights of the taxpayer and the tax collection procedure in general. In the first part of this thesis the author gives an overview of the tax assessment system in Austria. After this, legal steps are discussed, which the taxpayer has if he does not agree with the issued tax assessment notice. Thereby, the author provides information on remedies, payment facilities, enforcement measures and the institutes of cancellation and indulgence. Since tax law has been harmonised in some areas by Union law, national law is repeatedly affected by Union law. Since the European Union created the Charter of Fundamental Rights (EUChFR), fundamental rights are to be applied in the areas of law governed by Union law. This is also valid for procedural rights in tax law. Therefore, in the second part of this thesis national procedural rights such as the right to be heard, the right of access to the files and the right to a fair trial are examined whether their scope in protection is extended by Union law. This is important because Austrian taxpayers may benefit from extended legal protection through the application of the EUChFR. ; submitted by Sarah Salchegger ; Zusammenfassungen in Deutsch und Englisch ; Karl-Franzens-Universität Graz, Diplomarbeit, 2019 ; (VLID)3393523

Tax revenue funds the provision of public goods, but poor countries struggle to raise taxes. In fact, as shown in the figure above, low income countries (LICs) raise only half as much tax revenue, as a share of GDP, as high-income countries (HIC). In turn, low tax revenue in developing countries leads to lower public good provision and insufficient anti-poverty programs, also in turn hindering economic growth and citizen welfare. For policymakers in financially constrained countries, it is key to find ways to boost tax compliance by more strategically and efficiently using existing resources. This involves keeping better records to know who governments should be taxing and how much, processing and updating data, and testing different tax collection and audit procedures.

The focus of this paper is to identify tax collection challenges in Sayint woreda by using primary data of regression and correlation models. The objective of the study is to identify problems hindering tax collection in Sayint woreda. A study is important to identify significant variables affecting tax collection. Both descriptive statistics and multiple regression method were employed to analyze and present the obtaining data. The identified problems facing tax payers were tax poor understandings of proclamations, policies and rules, Poor institutional framework, low delivery of social services by the government. It was also discussed the challenges facing tax officials of Sayint woreda included mainly poor tax payers and public perception, taxpayers 'low penalty, poor stakeholder's integration. Based on the findings the researcher recommends that tax payers, tax collectors, and stock holders must come together and discuss every challenges to each other to have a sound tax collection system.

Indian direct tax collections have remained sluggish over the period coupled with the lesser tax buoyancy have compelled the government to collect revenues from the untapped or under-tapped sources to finance the galloping expenditure such as the health and defence. To achieve the fixed money value targets the taxmen have been putting excessive pressures on the taxpayers who have created a panic, likely to tantamount to infamous tax terrorism and tax disputes have arisen blocking substantial tax revenues in litigations. Taking this in to cognisance the government has attempted to rationalise the tax system by introducing tax amnesty scheme such as the Vivad-se-Viswas and by launching a Faceless Assessment Scheme (FAS) and tax charter, which is likely to address the tax disputes significantly. To increase the revenue, the best approach for the government is to broadening the tax base, reducing the tax rates, rationalising the tax system, formalising the unorganised sectors and by enhancing the lower household incomes substantially in lieu of serving notices to the non-filers is the need of the hour. JEL Codes: E62, H25

The behavior of tax debtors in certain cases threats tax collection and disturb the procedure of tax audit. That has negative effect on government revenue collection and functioning of the organization for compulsory social insurance. Threatening tax collection and tax audit has been labeled as criminal act in tax legislation of Serbia. .