Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper addresses gaps in knowledge about tax compliance, by asking a basic question: what explains why citizens and businesses comply with tax rules? To answer this question, the paper shows how the voluntary adoption of two different types of participatory governance institutions influences municipal tax collection in Brazil. Municipalities that voluntarily adopt participatory institutions collect significantly higher levels of taxes than similar municipalities without these institutions. The paper provides evidence that moves scholarship on tax compliance beyond enforcement and facilitation paradigms, while offering a better assessment of the role of local democratic institutions for government performance and tax compliance.
{"title":"Of Governance and Revenue: Participatory Institutions and Tax Compliance in Brazil","authors":"Michael Touchton, Brian Wampler, T. Peixoto","doi":"10.1596/1813-9450-8797","DOIUrl":"https://doi.org/10.1596/1813-9450-8797","url":null,"abstract":"Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper addresses gaps in knowledge about tax compliance, by asking a basic question: what explains why citizens and businesses comply with tax rules? To answer this question, the paper shows how the voluntary adoption of two different types of participatory governance institutions influences municipal tax collection in Brazil. Municipalities that voluntarily adopt participatory institutions collect significantly higher levels of taxes than similar municipalities without these institutions. The paper provides evidence that moves scholarship on tax compliance beyond enforcement and facilitation paradigms, while offering a better assessment of the role of local democratic institutions for government performance and tax compliance.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121283947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Russian Abstract: В работе рассматриваются особенности налоговой политики в отношении трансграничных операций в России и в зарубежных странах в контексте решения задачи противодействия размыванию налоговой базы и повышения конкурентноспособности юрисдикции для иностранных инвестиций. Проанализированы особенности инструментов налоговой политики в разных типах стран (развитых, развивающихся, финансовых центрах и офшорах). Сделан вывод о значительных масштабах проблемы размывания налоговой базы в России. Выявлены результаты введения мер по деофшоризации российской экономики и предложены рекомендации по совершенствованию международной налоговой политики России. English Abstract: In the paper there is analysis of tax policy in relation to international transactions in Russia and in foreign countries in the context of countering base erosion and increasing competitiveness of jurisdiction for foreign investments. We provide analysis of tax policy instruments in different types of countries (developing, developed, financial centers and offshores). We conclude that scale of base erosion is significant in Russia. We reveal impact of de-ofshorization tax policy measures and propose recommendations for improving international tax policy in Russia.
{"title":"Международная налоговая политика России: поиск баланса между защитными и стимулирующими мерами (Russia’s International Tax Policy: Finding a Balance Between Protective and Incentive Measures)","authors":"Nikolai Milogolov, S. Patel, A. Berberov","doi":"10.2139/ssrn.3352641","DOIUrl":"https://doi.org/10.2139/ssrn.3352641","url":null,"abstract":"Russian Abstract: В работе рассматриваются особенности налоговой политики в отношении трансграничных операций в России и в зарубежных странах в контексте решения задачи противодействия размыванию налоговой базы и повышения конкурентноспособности юрисдикции для иностранных инвестиций. Проанализированы особенности инструментов налоговой политики в разных типах стран (развитых, развивающихся, финансовых центрах и офшорах). Сделан вывод о значительных масштабах проблемы размывания налоговой базы в России. Выявлены результаты введения мер по деофшоризации российской экономики и предложены рекомендации по совершенствованию международной налоговой политики России. \u0000 \u0000English Abstract: In the paper there is analysis of tax policy in relation to international transactions in Russia and in foreign countries in the context of countering base erosion and increasing competitiveness of jurisdiction for foreign investments. We provide analysis of tax policy instruments in different types of countries (developing, developed, financial centers and offshores). We conclude that scale of base erosion is significant in Russia. We reveal impact of de-ofshorization tax policy measures and propose recommendations for improving international tax policy in Russia.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130333968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Government of Kenya has continuously pursued tax reform agenda to increase its domestic’s tax revenues mobilization. This study examined the elasticity of direct income taxes as a measure of tax productivity in Kenya. Specifically, the paper examined the elasticity of Corporation tax, Property taxes (rental taxes) and personal income taxes (Pay As You Earn) as components of direct government tax revenues with respect to the changes in national income/ GDP at factor income as a proxy base. The study population for the research was the years from 2007 to 2017 financial year spanning for a period of 11 years. The study relied on secondary data and utilized a time series approach to estimate tax elasticity for Kenya for the period 2006/2007 to 2016/2017. Proportional Adjustment Method (PAM) model and Error Correction Mechanism (ECM) were adopted for data analysing. To check stationarity of the time series data, Phillips Perron (PP) and Augmented-Fuller (ADF) for unit root test techniques was adopted. The results revealed that direct taxes in Kenya are inelastic with elasticity value of 0.592 less than unit with an error correction coefficient of 0.7778. The study established that the direct tax revenue in Kenya is actually not responsive enough to changes in income growth since the coefficient of elasticity was less than a unity. Thus the system of direct taxes is not productive in general. Based on these findings, we recommend that the government of Kenya should strengthen tax reforms in order to increase the productivity of income tax revenue.
{"title":"An Empirical Investigation of Elasticity of Direct Taxes in Kenya","authors":"Wycliff Ombasa","doi":"10.2139/ssrn.3345930","DOIUrl":"https://doi.org/10.2139/ssrn.3345930","url":null,"abstract":"Government of Kenya has continuously pursued tax reform agenda to increase its domestic’s tax revenues mobilization. This study examined the elasticity of direct income taxes as a measure of tax productivity in Kenya. Specifically, the paper examined the elasticity of Corporation tax, Property taxes (rental taxes) and personal income taxes (Pay As You Earn) as components of direct government tax revenues with respect to the changes in national income/ GDP at factor income as a proxy base. The study population for the research was the years from 2007 to 2017 financial year spanning for a period of 11 years. The study relied on secondary data and utilized a time series approach to estimate tax elasticity for Kenya for the period 2006/2007 to 2016/2017. Proportional Adjustment Method (PAM) model and Error Correction Mechanism (ECM) were adopted for data analysing. To check stationarity of the time series data, Phillips Perron (PP) and Augmented-Fuller (ADF) for unit root test techniques was adopted. The results revealed that direct taxes in Kenya are inelastic with elasticity value of 0.592 less than unit with an error correction coefficient of 0.7778. The study established that the direct tax revenue in Kenya is actually not responsive enough to changes in income growth since the coefficient of elasticity was less than a unity. Thus the system of direct taxes is not productive in general. Based on these findings, we recommend that the government of Kenya should strengthen tax reforms in order to increase the productivity of income tax revenue.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115863486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is heterogeneous. The effect is driven by participants with the lowest income. The reduction obtains irrespective of the tax regime. If the tax is proportional to income, or progressive, participants become more skeptical about the willingness of participants with high income to comply.
{"title":"Tax Morale and Fairness in Conflict - An Experiment","authors":"C. Engel, L. Mittone, A. Morreale","doi":"10.2139/ssrn.3339295","DOIUrl":"https://doi.org/10.2139/ssrn.3339295","url":null,"abstract":"Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced. Yet voluntary compliance is reduced if participants learn that income is heterogeneous. The effect is driven by participants with the lowest income. The reduction obtains irrespective of the tax regime. If the tax is proportional to income, or progressive, participants become more skeptical about the willingness of participants with high income to comply.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116658414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Keaton S. Miller, Amil Petrin, R. Town, M. Chernew
When markets fail to provide socially optimal outcomes, governments often intervene through ‘managed competition’ where firms compete for per-consumer subsidies. Subsidies are generally set across geographies according to estimates of the cost of government provision, a method which may not be welfare-maximizing. We introduce a framework for determining the optimal subsidy schedule that features heterogeneity in consumer preferences and inertia, and firms with heterogeneous costs that can set prices and product characteristics in response to changes in the subsidy. We apply it to the Medicare Advantage program, which offers Medicare recipients private insurance that replaces Traditional Medicare. We calculate counterfactual equilibria as a function of the subsidies by estimating policy functions for product characteristics from the data and solving for Nash equilibria in prices. The optimal schedule increases consumer surplus by 30% over the current policy and is well-approximated with a linear rule using market-level observables.
{"title":"Optimal Managed Competition Subsidies","authors":"Keaton S. Miller, Amil Petrin, R. Town, M. Chernew","doi":"10.3386/W25616","DOIUrl":"https://doi.org/10.3386/W25616","url":null,"abstract":"When markets fail to provide socially optimal outcomes, governments often intervene through ‘managed competition’ where firms compete for per-consumer subsidies. Subsidies are generally set across geographies according to estimates of the cost of government provision, a method which may not be welfare-maximizing. We introduce a framework for determining the optimal subsidy schedule that features heterogeneity in consumer preferences and inertia, and firms with heterogeneous costs that can set prices and product characteristics in response to changes in the subsidy. We apply it to the Medicare Advantage program, which offers Medicare recipients private insurance that replaces Traditional Medicare. We calculate counterfactual equilibria as a function of the subsidies by estimating policy functions for product characteristics from the data and solving for Nash equilibria in prices. The optimal schedule increases consumer surplus by 30% over the current policy and is well-approximated with a linear rule using market-level observables.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"363 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116322338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper summarizes the proposed "anti-hybrid" regulations released by the IRS and the Treasury on December 20, 2018.
本文总结了美国国税局和财政部于2018年12月20日发布的拟议“反混合”法规。
{"title":"The Proposed Anti-Hybrid Regulations","authors":"David S. Miller, Sean Webb","doi":"10.2139/ssrn.3322979","DOIUrl":"https://doi.org/10.2139/ssrn.3322979","url":null,"abstract":"This paper summarizes the proposed \"anti-hybrid\" regulations released by the IRS and the Treasury on December 20, 2018.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114878865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Illicit trade in tobacco products (ITTP) creates many harms including reduced tax revenues; damages to the economic interests of legitimate actors; funding for organized-crime and terrorist groups; negative effects of participation in illicit markets, such as violence and incarceration; and reduced effectiveness of smoking-reduction policies, leading to increased damage to health. To study the prevalence of tax avoidance and ITTP, we analyze a large, novel set of data from empty discarded pack (EDP) studies. In EDP studies, teams of researchers collect all cigarette packs discarded in publicly accessible spaces of selected neighborhoods. Packs are examined for the absence of local tax stamps, signs of non-authentic packaging or stamps, and other indications of potential tax evasion or counterfeit product. We describe the data and analyze the prevalence of ITTP in three California metropolitan areas. Data from 2011 to 2015 are available, yielding 32,000 observations. Each observation includes dozens of variables covering the brand, location to the ZIP code level, tax status, counterfeit status, and other information about the pack. There is modest evidence of tax avoidance (up to 19.8% of packs in San Diego) and illicit trade (no more than 10% in Los Angeles, 17% in San Francisco, or 20% in San Diego under the broadest assumptions), which includes bootlegging, counterfeits, cigarettes produced for illicit-market sales, and cigarettes without any tax stamps. California increased its excise tax on cigarettes by $2 per pack (to $2.87) on April 1, 2017; these data will inform future studies of the effect of this increase on ITTP. In our econometric investigation, we explore the determinants of ITTP. Prices in other states matter a lot: A dollar increase per hour of driving time in the price differential with other states is associated with a 36 to 49 percentage point higher probability that tax was not paid for a pack. Tax avoidance also rises with the proximity of licensed cigarette retailers (at least where they are most common). Other parts of the variation in ITTP are due to the differing demographic makeup of the areas. Income, at least in some ranges, was found to have a negative impact on tax avoidance. The fraction of the population that is Black has a negative effect on tax avoidance, compared to the omitted race/ethnicity category of Whites. The median age of the area has an inverted U-shaped impact on avoidance.
{"title":"Empty Discarded Pack Data and the Prevalence of Illicit Trade in Cigarettes in California","authors":"Jonathan Kulick, J. Prieger","doi":"10.2139/ssrn.3320922","DOIUrl":"https://doi.org/10.2139/ssrn.3320922","url":null,"abstract":"Illicit trade in tobacco products (ITTP) creates many harms including reduced tax revenues; damages to the economic interests of legitimate actors; funding for organized-crime and terrorist groups; negative effects of participation in illicit markets, such as violence and incarceration; and reduced effectiveness of smoking-reduction policies, leading to increased damage to health. To study the prevalence of tax avoidance and ITTP, we analyze a large, novel set of data from empty discarded pack (EDP) studies. In EDP studies, teams of researchers collect all cigarette packs discarded in publicly accessible spaces of selected neighborhoods. Packs are examined for the absence of local tax stamps, signs of non-authentic packaging or stamps, and other indications of potential tax evasion or counterfeit product. We describe the data and analyze the prevalence of ITTP in three California metropolitan areas. Data from 2011 to 2015 are available, yielding 32,000 observations. Each observation includes dozens of variables covering the brand, location to the ZIP code level, tax status, counterfeit status, and other information about the pack. There is modest evidence of tax avoidance (up to 19.8% of packs in San Diego) and illicit trade (no more than 10% in Los Angeles, 17% in San Francisco, or 20% in San Diego under the broadest assumptions), which includes bootlegging, counterfeits, cigarettes produced for illicit-market sales, and cigarettes without any tax stamps. California increased its excise tax on cigarettes by $2 per pack (to $2.87) on April 1, 2017; these data will inform future studies of the effect of this increase on ITTP. In our econometric investigation, we explore the determinants of ITTP. Prices in other states matter a lot: A dollar increase per hour of driving time in the price differential with other states is associated with a 36 to 49 percentage point higher probability that tax was not paid for a pack. Tax avoidance also rises with the proximity of licensed cigarette retailers (at least where they are most common). Other parts of the variation in ITTP are due to the differing demographic makeup of the areas. Income, at least in some ranges, was found to have a negative impact on tax avoidance. The fraction of the population that is Black has a negative effect on tax avoidance, compared to the omitted race/ethnicity category of Whites. The median age of the area has an inverted U-shaped impact on avoidance.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128356091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, we investigate whether product market threats have a significant impact on firms’ tax avoidance. By adopting the market fluidity measure introduced in Hoberg, Phillips, and Prahbala (2014) as a proxy for product market threats, we find that product market threats increase the level of tax avoidance activities of the firms which are pursuing such activities more than their target tax avoidance level (actively tax-avoiding firms), whereas that impact is not significant for the firms which have not been involved in tax avoidance activities more than their target level. Accordingly, actively tax-avoiding firms delay their adjustment toward the optimal target tax avoidance level significantly when facing product market threats. In addition, among these firms with active tax avoidance practice, especially the firms with worse corporate governance structure, lower levels of monitoring, higher information asymmetry, and lower financial flexibility are more likely to experience the positive relationship between product market threats and their tax avoidance. Further evidence suggests that higher levels of tax avoidance driven by product market threats do not come with higher levels of tax uncertainty and positively affect firms' profitability.
本文研究了产品市场威胁对企业避税行为是否有显著影响。通过采用Hoberg, Phillips, and Prahbala(2014)中引入的市场流动性指标作为产品市场威胁的代理，我们发现产品市场威胁增加了从事此类活动超过其目标避税水平的公司(积极避税公司)的避税活动水平，而对于没有参与避税活动超过其目标水平的公司而言，这种影响并不显著。因此，主动避税企业在面临产品市场威胁时，向最优目标避税水平调整的时间显著延迟。此外，在这些积极避税的企业中，特别是公司治理结构较差、监管水平较低、信息不对称程度较高、财务灵活性较低的企业，更有可能经历产品市场威胁与其避税之间的正相关关系。进一步的证据表明，由产品市场威胁驱动的更高水平的避税并不会带来更高水平的税收不确定性，并对企业的盈利能力产生积极影响。
{"title":"Product Market Threats and Tax Avoidance","authors":"Tae-Nyun Kim, P. Lee","doi":"10.2139/ssrn.3432725","DOIUrl":"https://doi.org/10.2139/ssrn.3432725","url":null,"abstract":"In this paper, we investigate whether product market threats have a significant impact on firms’ tax avoidance. By adopting the market fluidity measure introduced in Hoberg, Phillips, and Prahbala (2014) as a proxy for product market threats, we find that product market threats increase the level of tax avoidance activities of the firms which are pursuing such activities more than their target tax avoidance level (actively tax-avoiding firms), whereas that impact is not significant for the firms which have not been involved in tax avoidance activities more than their target level. Accordingly, actively tax-avoiding firms delay their adjustment toward the optimal target tax avoidance level significantly when facing product market threats. In addition, among these firms with active tax avoidance practice, especially the firms with worse corporate governance structure, lower levels of monitoring, higher information asymmetry, and lower financial flexibility are more likely to experience the positive relationship between product market threats and their tax avoidance. Further evidence suggests that higher levels of tax avoidance driven by product market threats do not come with higher levels of tax uncertainty and positively affect firms' profitability.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134463153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Meinzer, Mustapha Ndajiwo, Rachel Etter-Phoya, M. Diakite
Recent research suggests that profit based tax incentives are costly, tend to fail in attracting additional desirable foreign direct investment, and are problematic especially when they are temporary (e.g. tax holidays), geographically confined (e.g. economic zones) and when they provide full tax exemption/nil taxation (vs. tax reduction concession). Yet, there is no publicly available dataset that would allow systematic panel analyses across jurisdictions of these phenomena. This research gap limits the validity and reliability of existing research findings, and constrains future research into the relative effects and costs of tax incentives. Therefore, we analyse 15 countries, testing data availability, comparability and potential criteria for establishing an assessment matrix for a public cross-country dataset of profit based tax incentives. Preliminary findings suggest that when compared, high income countries tend to offer more cost based incentives, while middle and low income countries most often rely on special economic zones and tax holidays.
{"title":"Comparing Tax Incentives across Jurisdictions: A Pilot Study","authors":"M. Meinzer, Mustapha Ndajiwo, Rachel Etter-Phoya, M. Diakite","doi":"10.2139/ssrn.3483437","DOIUrl":"https://doi.org/10.2139/ssrn.3483437","url":null,"abstract":"Recent research suggests that profit based tax incentives are costly, tend to fail in attracting additional desirable foreign direct investment, and are problematic especially when they are temporary (e.g. tax holidays), geographically confined (e.g. economic zones) and when they provide full tax exemption/nil taxation (vs. tax reduction concession). Yet, there is no publicly available dataset that would allow systematic panel analyses across jurisdictions of these phenomena. This research gap limits the validity and reliability of existing research findings, and constrains future research into the relative effects and costs of tax incentives. Therefore, we analyse 15 countries, testing data availability, comparability and potential criteria for establishing an assessment matrix for a public cross-country dataset of profit based tax incentives. Preliminary findings suggest that when compared, high income countries tend to offer more cost based incentives, while middle and low income countries most often rely on special economic zones and tax holidays.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115512448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-28DOI: 10.18535/ijsrm/v6i12.em09
S. Agyapong
In as much as most countries benefit from external sources of funds and grants, her major reliable source of fund is the one generated internally. In a developing country, taxation is one of the major forces behind which the country can develop. Whiles Ghana Revenue Authority is one of the agencies which can mobilize such funds for the benefit of the nations; it is not easy to find tax payers for assessment and eventually to pay their taxes. This study evaluated the efficiency and effectiveness of the tax administration system of the Ghana Revenue Authority (GRA). The field of the tax administration is of major importance to any tax system. The research brought to light that there is lack of the characteristics of a good tax system that is equity, certainty, convenience and economy. The legal structure is complex and includes axes - related laws, decrees, and rulings.
{"title":"Evaluating the Effectiveness and Efficiency of Tax Administration System in Ghana, Case Study of Sunyani Municipal Assembly","authors":"S. Agyapong","doi":"10.18535/ijsrm/v6i12.em09","DOIUrl":"https://doi.org/10.18535/ijsrm/v6i12.em09","url":null,"abstract":"In as much as most countries benefit from external sources of funds and grants, her major reliable source of fund is the one generated internally. In a developing country, taxation is one of the major forces behind which the country can develop. Whiles Ghana Revenue Authority is one of the agencies which can mobilize such funds for the benefit of the nations; it is not easy to find tax payers for assessment and eventually to pay their taxes. This study evaluated the efficiency and effectiveness of the tax administration system of the Ghana Revenue Authority (GRA). \u0000The field of the tax administration is of major importance to any tax system. The research brought to light that there is lack of the characteristics of a good tax system that is equity, certainty, convenience and economy. The legal structure is complex and includes axes - related laws, decrees, and rulings.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":"32 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126266593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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