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Search Results: 1 - 10 of 3766 matches for " Specific Tax "
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The Welfare Comparison of Ad-Valorem Tax and Specific Tax with Both Quality and Quantity Choice of a Consumer  [PDF]
Takuya Obara, Shuichi Tsugawa
Theoretical Economics Letters (TEL) , 2017, DOI: 10.4236/tel.2017.76122
Abstract: This paper compares ad-valorem and specific taxation in models where a representative consumer with an exogenous income has both a quality and a quantity choice under perfect competition. In the setting, while ad-valorem tax causes income effect only, specific tax causes both income effect and substitution effect. Therefore, ad-valorem tax decreases consumer demand for both quality and quantity; on the other hand, specific tax decreases consumer demand for quantity. However, the sign of consumer demand for quality is ambiguous and is determined by the curvature of marginal utility on quantity. Additionally, using a constant elasticity of substitution (CES) utility function and a linear price function, we show that ad-valorem tax is superior to specific tax except for the Leontief preference under which the two forms of commodity taxes generate the same tax revenue. The substitution effect caused by specific tax disappears if the elasticity of substitution converges to zero.
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria  [PDF]
Adesina Olugoke Oladipupo, Uyioghosa Obazee
iBusiness (IB) , 2016, DOI: 10.4236/ib.2016.81001
Abstract: The study investigated the impacts of tax payers’ knowledge and penalties on tax compliance amongst small and medium enterprises in Nigeria using a survey research design. The data obtained from questionnaire were analyzed using the Ordinary Least Square regression method. The results showed that tax knowledge had a positive significant impact on tax compliance while tax penalty had insignificant positive impact on tax compliance. Thus, the study shows that tax knowledge has a higher tendency to promote tax compliance than tax penalty. Government should therefore do everything possible to increase public knowledge on tax matters and tax education should be included in school curricula at all times. Small and medium scale business owners should also seek to advance their tax knowledge and awareness for the mutual benefits of the governments and taxpayers.
Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State  [PDF]
Clement Olatunji Olaoye, Ayodele Temitope Ekundayo
Open Journal of Accounting (OJAcct) , 2019, DOI: 10.4236/ojacct.2019.81001
Abstract: Low tax compliance and remittance limit the capacity of government to raise revenue for developmental purposes because the higher the revenue, the more likely government will put in place developmental plans for the enhancement of the living standard of the people. Based on this, the study examined the effects of tax audit on tax compliance and remittance of tax revenue in Ekiti State. It specifically investigated the effect of desk audit, field audit, back duty audit and registration audit on tax compliance and remittance of tax revenue in Ekiti State. A close-ended questionnaire was used to gather the needed data and an analysis was carried out through correlation matrix and multiple regression. It was discovered that desk audit, field audit, back duty audit and registration audit had a positive significant effect on tax compliance and remittance in Ekiti State with the p-value of 0.001, 0.000, 0.000 and 0.000 respectively. Worthy of note was that field audit was the most significant predictor out of all the predictor variables. It was concluded that tax audit could engender tax compliance and remittance in Ekiti State. It was therefore recommended that Ekiti State government should intensify tax audit through the employment of more competent staffs and intermittent training in order to cause increase in tax compliance level in the State. Also, Audited files that reveal criminal act should not be taken slightly. Tax evaders and avoiders should be seriously dealt with so as to deter others from plodding the same criminal path.
Macroeconomic Determinants of the Mobilization of Tax Revenues of the Countries of the West African Economic and Monetary Union (WAEMU)  [PDF]
Issa Larba Kobyagda
Modern Economy (ME) , 2019, DOI: 10.4236/me.2019.101017
Abstract:

This article aims to analyze the fiscal potential of UEMOA member countries. The question of the fiscal potential of the states is of great importance since the domestic resources represent a high proportion in the financing in Plans and strategies of economic and social development. In this article, we adopt the technique of stochastic border estimation, which is more intuitive—and potentially more relevant for policies—to measure the potential and fiscal effort over the period 1990-2017. The results show that the tax burden is determined by structural factors and that, in most countries, the tax potential is underutilized. Similarly, the fiscal effort shows poor performance in terms of resource mobilization in the majority of countries. These results show that the WAEMU countries can reach or exceed the tax rate of 20% minimum set by the UEMOA if efforts are made to better tax the informal sector. The main contributions of this article have been to justify empirically the increase of the minimum pressure rate in the UEMOA from 17% to 20% and to demonstrate that a better taxation of the agricultural sector would considerably affect the mobilization of tax revenues.

Do Higher Tax Rates Encourage/Discourage Tax Compliance?  [PDF]
María Jesús Freire-Serén, Judith Panadés
Modern Economy (ME) , 2013, DOI: 10.4236/me.2013.412086
Abstract:

In this survey, we try to summarize what economists know about how increasing tax rate affects both tax evasion and the willingness to pay taxes. We show how this apparently trivial question presents puzzling results. This paper introduces the main contributions that have attempted to explain the apparent contradiction between the empirical evidence on the reaction of taxpayers to changes in tax rate levels and the results obtained by the standard models of tax evasion. In an effort to shed some light on this issue, the paper primarily concludes that there is more than enough room for further research on the relationship between tax evasion and tax rates given the many gaps in the literature concerning on this topic.

 

Reviews of Tax Planning  [PDF]
Manxia Yuan, Xi Xu
Open Journal of Social Sciences (JSS) , 2015, DOI: 10.4236/jss.2015.311017
Abstract: This article reviewed the researches on tax planning published in the domestic and foreign authoritative magazines, and found that scholars put their emphasis on three points: research on the motivation of tax planning; research on the measurement of tax planning; research on the economic consequences of tax planning. With the improvement of the market economy system and the tax system in our country, tax planning can help enterprises to achieve maximum direct economic benefits and value. Besides, with the four-year reform of “business tax to value-added tax” coming to the end, it is particularly important for the enterprises to establish effective corporate tax planning strategy to achieve the scientific and sustainable development.
Evaluation of Factors Having Impact on Tax Compliance as Regards to Taxpayers: Application for the City of Kars  [PDF]
Alper TazegüL
Open Journal of Social Sciences (JSS) , 2016, DOI: 10.4236/jss.2016.48010
Abstract: Tax means money taken from taxpayers by the state as obligatory and originating from the institution. Especially in countries like Turkey where an important part of income is generated from taxes, this resource is an irreplaceable finance tool. While the state uses this right arising from the constitution and the law, they must also act in accordance with the taxation principles as defined by the constitution and the law. There is also a special need to act in a sensitive way to ensure justice of taxation. Because taxpayers, who are the other parties related with taxation, won’t participate in tax issues voluntarily if they come to believe that taxation is not being done in accordance with principles of justice and equity. As the tax compliance improves, the transactions related with taxation will be performed in a less problematic way. In this respect, the factors which have an impact on the tax compliance of taxpayers as voluntarily have been determined with this study by conducting area analysis. As a result of research made, it is seen that factors like gender, marital status, age, income level, and education cause different attitudes and behaviors as regards to tax approach.
Determinants of Tax Evasion: Empirical Evidence from Ghana  [PDF]
Bismark Ameyaw, Dominic Dzaka
Modern Economy (ME) , 2016, DOI: 10.4236/me.2016.714145
Abstract: For decades, researchers of tax systems and taxation as a whole are in a dilemma on the factors affecting taxpayers’ noncompliant behaviors. Numerous experimental and survey results concluded by tax researchers have identified characteristics of noncompliant taxpayers because tax revenues are seen as a major source of income in funding government expenditures. Globalization has called for a huge demand for numerous public services thereby forcing governments into increasing tax revenues to finance these projects. The demand of public service by government and taxpayers shifts the burden of taxes to taxpayers. The gap between tax revenues and tax expenditures are swelling thereby ensuring unbalanced government budgets due to taxpayers’ noncompliance. Understanding the causes of tax evasion calls for research into taxpayers’ reasons for evading taxes. The main aim of the study is investigating factors that have a detrimental effect on tax evasion in Ghana. In coming out with such factors, this research employed multiple regression techniques and factor analysis. The empirical results obtained from the analysis revealed that taxation and fiscal factors, demographic factors, administrative factors and economics factors are the main factors that have a significant effect on the evasion of taxes.
Tax Ethics and Tax Evasion, Evidence from Greece  [PDF]
George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Dimitrios Petkopoulos
Theoretical Economics Letters (TEL) , 2018, DOI: 10.4236/tel.2018.85070
Abstract: Tax evasion involves the deliberate act of noncompliance to tax legislation and the disregard of tax payments from the citizens. Moreover, many citizens do not directly violate tax legislation, but avoid paying taxes by taking advantage the lack of explicit legislation. Along those lines, tax ethics forms a personal constraint which regulates the way citizens behave regarding the payment of taxes. The purpose of this paper is to explore the tax ethics of Greek citizens and to compare them with those of other countries. In order to compare our results with those of other countries, we used a questionnaire, developed by Prof. Robert W. McGee, which has been used as a research instrument in similar studies. Our results show that Greek citizens do not evade taxes due to potential personal gains but rather because they believe that the state is incapable of proper allocation of public money and that the current political and tax system is inefficient or corrupt. In conclusion, the state has to gain the trust of its citizens in order to increase tax ethics and tackle tax evasion, by allocating its resources efficiently and by promoting political transparency.
The Optimal Gasoline Tax for China  [PDF]
C.-Y. Cynthia Lin, Jieyin Zeng
Theoretical Economics Letters (TEL) , 2014, DOI: 10.4236/tel.2014.44037
Abstract:

Gasoline-powered vehicles produce many negative externalities including congestion, air pollution, global climate change, and accidents. A gasoline tax is perhaps the best policy to jointly address these externalities. This paper calculates the optimal gasoline tax for China. Using a model developed by Parry and Small [1] [2], we calculate the optimal adjusted Pigovian tax in China to be $1.58/gallon which is 2.65 times more than the current level. Of the externalities incorporated in this Pigovian tax, the congestion costs are taxed the most heavily, at $0.82/gallon, followed by local air pollution, accident externalities, and finally global climate change.

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