Tax Compliance

Tax income remains a major source of revenue for governments in various States. The deliberate act or omission to pay the taxes as and when due has negatively impacted this stream of income thereby prompting the need for States to devise mechanisms to address this situation. Tax Amnesty is a reconciliatory approach by the government to enable tax defaulters redeem themselves and sometimes forgo the penalties accrued. This mechanism has in some ways helped the government realize the income from otherwise reluctant taxpayers, fairly improved tax compliance in some ways and prevented huge expenses on prosecuting erring taxpayers. However, while the partial or complete policy of forgiving the debts of tax payers have increased the tax disclosure and compliance by taxpayers of taxes owed and reduced penalties to a great extent, it suffices to say that this system has been abused by certain taxpayers who have now adopted it as an effective way to strategize and effectively plan their income tax. Hitherto, the system has been abused by deterrent or persistent tax defaulters. This paper therefore seeks to provide answer to the effectiveness of tax amnesty programs adopted by States in various jurisdictions whilst analyzing the tax evasion mechanisms utilized by individual and corporate taxpayers.

Tax income remains a major source of revenue for governments in various States. The deliberate act or omission to pay
the taxes as and when due has negatively impacted this stream of income thereby prompting the need for States to devise
mechanisms to address this situation. Tax Amnesty is a reconciliatory approach by the government to enable tax
defaulters redeem themselves and sometimes forgo the penalties accrued. This mechanism has in some ways helped the
government realize the income from otherwise reluctant taxpayers, fairly improved tax compliance in some ways and
prevented huge expenses on prosecuting erring taxpayers. However, while the partial or complete policy of forgiving the
debts of tax payers have increased the tax disclosure and compliance by taxpayers of taxes owed and reduced penalties
to a great extent, it suffices to say that this system has been abused by certain taxpayers who have now adopted it as an
effective way to strategize and effectively plan their income tax. Hitherto, the system has been abused by deterrent or
persistent tax defaulters.
This paper therefore seeks to provide answer to the effectiveness of tax amnesty programs adopted by States in various
jurisdictions whilst analyzing the tax evasion mechanisms utilized by individual and corporate taxpayers.

Tax fraud remains the greatest challenge to the government across the world, but the alarming rate at which it is being perpetrated in Nigeria is of concern to the government. The government has lost billions of naira as a result of this. The involvement of taxpayers in tax fraud depends on the level at which they perceive the institution of governance. Hence, this study examined the influence of interaction between institutional quality and taxpayers’ behaviors on tax fraud management in south-west Nigeria. The study employed a quantitative method to generate data from the total population of 504,263 respondents. The sample size consisted of 400 taxpayers (companies and businesses) registered with the Federal Inland Revenue Service in southwest Nigeria. The data were analyzed using the partial least squares structural equation model (PLS-SEM). The interaction of institutional quality and taxpayer behaviors on tax fraud management was found to have a significant negative relationshi...

Tax fraud remains the greatest challenge to the government across the world, but the alarming rate at which it is being perpetrated in Nigeria is of concern to the government. The government has lost billions of naira as a result of this. The involvement of taxpayers in tax fraud depends on the level at which they perceive the institution of governance. Hence, this study examined the influence of interaction between institutional quality and taxpayers’ behaviors on tax fraud management in south-west Nigeria. The study employed a quantitative method to generate data from the total population of 504,263 respondents. The sample size consisted of 400 taxpayers (companies and businesses) registered with the Federal Inland Revenue Service in southwest Nigeria. The data were analyzed using the partial least squares structural equation model (PLS-SEM). The interaction of institutional quality and taxpayer behaviors on tax fraud management was found to have a significant negative relationshi...

Disusun Oleh Kelompok 1 : 1. Putri Juliani (C0E023016) 2. Amanda Aulia Fitri (C0E023024) 3. Satria Nugraha (C0E023006) 4. Indra Wely Siagian (C0E023028) PROGRAM STUDI KEUANGAN DAERAH FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI 2025 2 Puji dan syukur kehadiran Tuhan Yang Maha Esa, karena atas berkat dan rahmat-Nya penulis dapat meyelesaikan makalah Perpajakan 2 mengenai "Subyek, Obyek, Norma Perhitungan, Pembukuan, Tarif" dengan sebaik-baiknya dan tepat pada waktunya. Penulisan makalah ini didasarkan pada hasil literatur-literatur yang ada baik dari buku maupun sumber terpercaya lainnya. Dengan ini, penulis juga menyampaikan terima kasih kepada Orang tua yang telah memberikan dukungan baik materil maupun spiritual, juga kepada dosen yang mengajar mata kuliah Perpajakan 2 Bapak Wirmie Eka Putra, S.

Disusun Oleh Kelompok 1 : 1. Putri Juliani (C0E023016) 2. Amanda Aulia Fitri (C0E023024) 3. Satria Nugraha (C0E023006) 4. Indra Wely Siagian (C0E023028) PROGRAM STUDI KEUANGAN DAERAH FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JAMBI 2025 2 Puji dan syukur kehadiran Tuhan Yang Maha Esa, karena atas berkat dan rahmat-Nya penulis dapat meyelesaikan makalah Perpajakan 2 mengenai "Subyek, Obyek, Norma Perhitungan, Pembukuan, Tarif" dengan sebaik-baiknya dan tepat pada waktunya. Penulisan makalah ini didasarkan pada hasil literatur-literatur yang ada baik dari buku maupun sumber terpercaya lainnya. Dengan ini, penulis juga menyampaikan terima kasih kepada Orang tua yang telah memberikan dukungan baik materil maupun spiritual, juga kepada dosen yang mengajar mata kuliah Perpajakan 2 Bapak Wirmie Eka Putra, S.

Tax authorities across the world have struggled with the question of why people voluntarily comply with tax laws. To have a better insight into the phenomena, this study explores how religiosity, moral reasoning, perception of government and peer influence affects voluntary tax compliance behaviour of self-employed. Surveying 367 selfemployed individuals, the results of regression analysis showed that religiosity and peer influence have significant positive impact on voluntarily tax compliance. However, the finding of the study revealed that moral reasoning and perception of government have no significant impact on voluntary tax compliance. This study recommends that government should also engage in massive campaign that will highlight the importance of paying taxes to individuals and also emphasises the religious injunctions on tax evasion since level of religiosity was found to have an influence on voluntary tax compliance behaviour.

A favourite of many economists, the cashflow corporation tax I, has so far eluded wider acceptance by policy-makers as an alternative to the traditional corporation tax. The major weaknesses associated with the traditional corporate income tax arise from the impossibility of implementing the proper tax base. For this reason alone, the marginal investment is subject to double taxation, i.e.

The paper shows that a corporate tax policy which is thought to be neutral may have significant incentive effects. This result is established in a model with tax advantage to debt and expectations about a forthcoming tax reform. Investment spurt effects are established and compared to those of a firm with equity finance. A tax-cut cum base-broadening tax reform which leaves the long-run investment incentives of an all-equity firm unaffected is shown to cause a substantial short run investment hike. The findings are illustrated by numerical simulations indicating the magnitudes of the spurt effects.

Ce papier présente une caractérisation de l'aversion faible pour le risque en termes de préférence pour la diversification certaine. De même, nous montrons que l'aversion forte pour le risque peut être caractérisée en affaiblissant la préférence pour la diversification, introduite par Dekel , en ce que nous appelons de la préférence pour la diversification forte.

This study explores the factors influencing the tax compliance among Small and Medium Enterprises (SMEs) business owners in Malaysia. This study investigates the effect of tax morale, tax complexity, and tax knowledge on tax compliance. This study employed an online survey to collect the data, and 110 SME business owners responded. The regression analysis was used to analyze the data. The findings of this study indicate that tax morale and tax knowledge have a significant impact on tax compliance. The findings of this study could assist IRBM in improving tax compliance among Malaysians, particularly those who manage SMEs. Keywords: Tax compliance; Small Medium Enterprises. eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviou...

The classical Allingham-Sandmo-Yitzhaki model explains tax evasion behavior based on the probability of being discovered, the amount of the fine imposed and the level of risk aversion. Nonetheless, empirical studies show that the decision and the level of tax evasion depends also on non economic considerations, usually named as the "psychological costs" associated to tax evasion. We build a theoretical model of tax evasion including non monetary considerations. We propose an empirical study on the determinants of the psychological costs of tax evasion, based on the theoretical taxonomy proposed by . Data come from a questionnaire filled by 781 university students. The dependent variable is the percentage of students considering acceptable to evade taxes. Using a binomial logit model we find that the justification of tax evasion is statistically related with: the presence of grievance in absolute terms (those who feel that taxes are too high; waste of public funds) and grievances in relative terms (the suspected level of tax evasion by others, those accepting black economy labor). The sense of duty and the level of solidarity are also relevant factors, but in a lesser extent.

The study investigated the factors influencing tax compliance among small and medium-scale enterprises (SMEs) in Ekiti State. The population of the study consisted of all full-time staff members of Ekiti State Internal Revenue Services, totaling 321 individuals. Taro Yamane formula was used to determine the sample size. The primary data for this study was collected through a survey questionnaire. Both descriptive and inferential statistical techniques were applied to analyze the data. Descriptive statistics, including mean, standard deviation, and frequency distribution, were employed to provide a comprehensive overview of the variables under investigation. The findings from the study indicated that the social-cultural factor exhibited a negative and statistically insignificant influence on tax compliance among SMEs. Similarly, the political factor showed a positive but statistically insignificant effect on tax compliance. However, the religious factor exerted a positive and statistically significant impact on tax compliance among SMEs in Ekiti State. The study concluded that government has a vital role to play in enhancing the benefits of taxation to taxpayers and fostering a more positive relationship between taxpayers and tax authorities. The study therefore recommended that in order to improve a better understanding in the dynamics of tax compliance among SMEs in the region, tax revenues should be allocated towards public goods that benefit society as a whole, whereby taxpayers may perceive their contributions as part of a strategic collective action, enhancing their commitment to paying taxes to the government in return.

Penghasilan merupakan salah satu elemen penting dalam akuntansi pajak yang memiliki peran signifikan dalam menentukan besaran pajak yang harus dibayarkan oleh wajib pajak. Dalam konteks perpajakan, penghasilan tidak hanya mencakup pendapatan dari aktivitas usaha atau pekerjaan, tetapi juga meliputi keuntungan dari investasi, royalti, dividen, dan sumber-sumber lainnya yang diakui dalam undang-undang perpajakan.

To find out the implementation of personnel document archiving management through a repository in the Gorontalo City Government, to find out the factors that determine the management of personnel document archives through a repository in the Gorontalo City Government Environment. This research uses a qualitative approach. Primary data was obtained through interviews with 11 informants/resource persons consisting of officials and employees as well as regional activity support staff who have duties in managing personnel document archives through repositories within the Gorontalo City Government. The results of this study indicate that the Implementation of personnel documents archival management through repositories in the Gorontalo City Government has been carried out by all regional apparatus organizations, by utilizing new media archives, namely electronic archives in the form of digital files which are transferred through the transfer of media archives, and continued. with electronic archive management then in the implementing personnel document archiving management through a repository within the Gorontalo City Government, there are factors that determine archival management activities, including facilities / infrastructure, Human Resources and Competence.

The use of external tax collectors has been a highly politicized compromise between administrative effectiveness and procedural fairness. Addressing the issue of private tax collectors, we develop three basic analytical models of tax collection based on tax farming and agency theory. Our analytical results provide both clarity and ambiguity associated with contract types for external tax collectors. We then apply our analytical results to the current issue of contracting out federal delinquent income tax collection. The effectiveness benefits under incentive-based contracts are diluted not only by potentially increasing compensation but by a potentially more destructive result, the social costs associated with taxpayer harassment. Our results offer explanatory power for the resulting backlash to external federal tax collectors in prior iterations and potential hope for the current use of private tax collectors.

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study investigated the effect of tax compliance strategies on tax revenue generation in Nigeria, assessing the effectiveness of different approaches in closing the tax gap and boosting government revenue. This study used a survey research design to explore relationships between variables without manipulation, providing valuable insights into their connections. Primary data were collected through a structured questionnaire from 3,784 tax officials at the Federal Inland Revenue Service (FIRS) in the southwest states of Nigeria, considered knowledgeable about the subject as of December 31, 2023. The questionnaire employed a five-point Lisence: This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0) Likert scale to gather responses. The reliability and validity of the instrument were assessed using both statistical methods, like Cronbach's Alpha, and non-statistical methods. Data analysis involved descriptive statistics (mean, variance, skewness, kurtosis) and regression analysis to summarize and interpret the data. The empirical analysis revealed that both voluntary tax compliance and tax enforcement strategies significantly contributed to increasing tax revenue generation in Nigeria. This study concluded that a combined approach of encouraging voluntary tax compliance and implementing strong enforcement strategies effectively increases tax revenue generation in Nigeria. Based on the outcomes of this study, this study recommended that the government should invest in comprehensive taxpayer education programs that clearly explain tax laws, the importance of compliance, and the benefits of paying taxes.

The globalization and increasing fiscal scrutiny, tax compliance have become critical issues for governments, businesses, and individuals. This study focused on evaluating the effect of electronic tax systems on tax compliance within Nigeria's informal sector. The study employed a survey research design, using a well-structured questionnaire to collect primary data from artisans, street vendors, small-scale traders, service providers, and other self-employed individuals in Southwest Nigeria. These individuals often operate informally without registering their businesses or paying taxes. A total of 700 questionnaires were distributed, and 651 were completed and returned. The questionnaire utilized a 5-point Likert scale, and a purposive sampling technique was used to target respondents relevant to the study's objectives. The reliability of the questionnaire was confirmed through a Cronbach Alpha test. Data were analysed using both descriptive statistics (mean, variance, skewness, kurtosis) and inferential statistics (correlation and regression analysis) to summarize findings and draw conclusions about the population. Through regression analysis, the study revealed that electronic tax systems, including electronic tax filing, billing, and payments, had a positive and significant impact on tax compliance. The results showed that businesses within the informal sector were more likely to adhere to tax regulations, such as timely filing and payment, when using these systems. This study concluded that the adoption of electronic tax systems has a substantial and positive influence on tax compliance within Nigeria's informal sector. In line with the findings of this study, it was recommended that government should continue expanding access to electronic tax systems, particularly in the informal sector, by providing digital infrastructure and promoting awareness.

The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers' behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight undergr...

The study sought to examine bureaucracy, corruption and tax compliance in Ghana. In order to achieve the overall purpose of this study, specific research objectives such analyses of the impact of bureaucracy and corruption on tax compliance in Ghana, examination of other determinants of tax compliance in Ghana and identifying measures that can be implemented to improve tax compliance in Ghana were carefully and accurately pursued. Through the adoption of descriptive survey designed, a target population of 54,364 self-employed tax payers were considered and out of this figure, a sample size of 397 was targeted for the primary data collection using Yamane's sampling size determination model. The respondents were selected through the purposive sampling technique. Questionnaire was used as a primary data collection instrument. SPSS (Version 22.0) was used to generate the statistical result for the data collected. The data was then analyzed using frequencies, percentages, mean and standard deviation for descriptive analysis. Pearson product-moment correlation and multiple regression model was used for the regression analysis. The findings had a significance level (p < .05) of 0.000 and were presented on Tables. The objectives of the study were met as the findings of the study provided the solution to the research questions as to how bureaucracy, corruption, trust and tax knowledge affect tax compliance in Ghana. The result of the study therefore, discovered that there is a positive relation between tax knowledge, trust and tax compliance whereas bureaucracy and corruption have negative relationship with tax compliance. It also showed that, bureaucracy has the strongest negative effect on tax compliance, followed by trust, tax knowledge, and corruption. The findings then suggested that reducing bureaucracy, building public trust, providing tax education, and addressing corruption can improve tax compliance in Ghana.

This research note draws on data from those individuals who took part in the ‘Community Hopes, Fears and Actions’ survey (CHFAS) and ‘The Australian Tax System: Fair or not?’ survey (ATSFS). Two sub-samples are compared those who responded ‘once or more’ to ‘Have you ever requested information about your tax situation?’ or ‘Have you ever requested general information about the tax system?’ and those who answered ‘never’ to both these two questions.

This study investigates the impact of taxation on the performance of small and medium enterprises (SMEs) in the Lowveld of Zimbabwe. SMEs are crucial for economic development, job creation, and poverty reduction in Zimbabwe. However, high tax levels and complex tax systems pose significant challenges for these businesses. The primary problem addressed in this study is the negative impact of taxation on SME performance in the Lowveld. The aim is to understand the specific tax-related challenges SMEs face and to propose solutions that could enhance their performance and sustainability. The study is grounded in three key theories: The Theory of Taxation and Economic Growth, the Laffer Curve Theory, and the Theory of Compliance Costs. These theories provide a foundation for analyzing how different aspects of taxation influence SME performance. The researcher employed both qualitative and quantitative data since they all provide in-depth data about the relationship between taxation and SME performance. This study employed a descriptive research design, using document analysis, observation schedules, and questionnaires. Fieldwork revealed that high tax rates, lack of tax knowledge, and inefficient tax administration are major obstacles for SMEs. These factors negatively affect profitability, cash flow, and overall financial health. The average rating for ease of meeting tax obligations was 3.33 out of 10, highlighting the severe impact of taxes on business operations. The study concludes that taxation significantly hinders the performance of SMEs in the Lowveld. High tax burdens, coupled with poor tax knowledge and administrative inefficiencies, undermine SME growth and sustainability. To mitigate these challenges, the study recommends improving tax education among SME owners, simplifying tax administration processes, and introducing more effective tax incentives. These measures could alleviate the financial burden on SMEs, fostering a more conducive environment for their growth and contribution to the economy.

Transparency has emerged in recent years as an important development in social policy and as a mainstream anti‐corruption and prosocial behavior tool. Transparency enables citizens to develop realistic expectations about what government can and cannot do, and helps them to monitor the concrete performance of government. However, the specific effects of transparency and the precise function it plays in forming perception of fairness and efficiency in government action are still unexplored. The design of information transparency policies may be responding to citizens&#39; preferences, opinions and attitudes, and at the same time may modify them, thus redefining the policy making process itself. In this paper we try to explore how several dimensions of transparency may have an impact on our willingness to pay taxes, and what kind of information may help tax enforcement and a more equitable operation of the tax system. We use the term &quot; folk transparency &quot; as shorthand for the...

Tax policy and tax law are distinct, yet interconnected fields. Tax policy includes the overarching values, principles, and goals that shape how governments levy and manage taxes. In contrast, tax law comprises the legal rules and regulations that implement these policies. Effective domestic revenue mobilization hinges on both tax laws and tax policy. Legislators play a crucial role in this process, as taxes are statutory creations, requiring well-informed, current lawmakers to debate and refine tax bills. This is vital for developing effective tax laws that enhance domestic revenue mobilization. The executive branch also plays a significant role in formulating tax policy. This paper uses Ghana as a case study to explore the roles of legislators, policymakers, and courts in the interplay between tax laws and tax policy to boost domestic revenue mobilization.

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of  the  Mardi  Wiyata  Malang  Foundation.  Sample  selection  using  the  purposive  sampling  method  selected  19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because  it makes deductions for PPh Article  21 that are  too large. The  proof is that the  in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 -which exceeds the maximum  limit for deductions for office  expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer  of  the  Mardi  Wiyata  Foundation,  especially  in  the  tax  sector,  does  not  understand  the  calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptiveanalysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

Climate change has long been considered a big problem by many politicians and ordinary people. This change in the world ecosystem has serious effects on world geopolitics in a global sense, as well as its effects on living things on Earth. As the effects of climate change increase in the coming years, it seems inevitable that this will cause major global geopolitical changes, especially in the seas. Undoubtedly, many problems are expected to arise from these changes, such as changes in global trade routes and people forced to migrate due to sea level rise. In addition, the possibility of experiencing hunger and food supply problems is increasing due to the decrease in agricultural areas and production. Of course, current and expected problems do not seem to be limited to these. In addition, it is expected that climate changes in the Arctic region will cause changes in global maritime trade routes, which will have serious geopolitical effects on many countries and the international political system.
In this research, the potential effects and problems caused by climate change in global and geopolitical terms are examined. In addition, the relationship between climate change and geopolitics is revealed, and the geopolitical effects of the new international trade route are expected to be formed at the North Pole after climate change is revealed. In addition, the effects of energy resources that will emerge after the melting of glaciers in the Arctic region on global politics have been analyzed.


İklim değişikliği uzun zamandır birçok politikacı ve sıradan insan tarafından büyük bir sorun olarak kabul ediliyor. Dünya ekosistemindeki bu değişim, dünya üzerindeki canlılar üzerindeki etkilerinin yanı sıra küresel anlamda dünya jeopolitiği üzerinde de ciddi etkilere sahiptir. Önümüzdeki yıllarda iklim değişikliğinin etkileri arttıkça, bu durumun özellikle denizlerde büyük küresel jeopolitik değişimlere neden olması kaçınılmaz görünüyor. Kuşkusuz bu değişimlerin başında küresel ticaret yollarının değişmesi, deniz seviyesinin yükselmesi nedeniyle yerlerinden göç etmek zorunda kalan insanlar gibi birçok sorunun olması beklenmektedir. Ayrıca tarım alanlarının azalması ve tarımsal üretimin azalmasına bağlı olarak açlık ve gıda tedarik sorunlarının yaşanma olasılığı giderek artmaktadır. Tabii ki mevcut sorunlar ve beklenen sorunlar bunlarla sınırlı görünmemektedir. Ayrıca Arktik bölgede yaşanacak iklim değişikliklerinin küresel deniz ticaret yollarının değişmesine neden olması ve bu durumda jeopolitik açıdan birçok ülke üzerinde ve uluslararası politik sistemde ciddi etkilerinin olması beklenmektedir
Bu araştırmada İklim değişikliğinin küresel ve jeopolitik açıdan neden olduğu ve olabileceği potansiyel etkiler ve sorunları incelenmiştir. Ayrıca iklim değişikliği ile jeopolitik arasındaki ilişki ortaya konularak iklim değişikliği sonrasında Arktik bölgede oluşması beklenen yeni uluslararası ticaret yolunun jeopolitik etkileri ortaya konulmuştur. Bunun yanında Arktik bölgede buzulların erimesi sonrasında ortaya çıkacak enerji kaynaklarının küresel politikaya etkileri analiz edilmiştir.

The transportation industry is one of the largest sectors in the global economy, and rapidly changes in tandem with innovation technology. GrabCar is one of the latest technology advancements in the transportation industry. To support the country's growth, it is vital for GrabCar drivers to carry out their responsibilities to pay taxes. However, there is an increasing number of cases of tax noncompliance among these drivers which could affect government revenue. Therefore, the aim of this study to examine factors affecting tax compliance among GrabCar drivers in Malaysia. The quantitative research approach was chosen to obtain relevant data for this study which was conducted among Grab drivers providing services on at least one occasion in Malaysia. The results of this study revealed that tax knowledge and attitude influence tax compliance among drivers. The findings can act as signal to tax authority to conduct tax education program in order to increase awareness among grab drivers in Malaysia.

E-filing has brought many positive impacts to all users including the tax agents since its introduction in 2004. Despite its benefits to the tax agents, there are also setbacks in the system in terms of functionality, information quality, tax agents' knowledge, and infrastructure issues that impede the accuracy of data in the tax preparation process. Hence, by using a questionnaire survey, this study intends to identify the factors influencing the job performance of tax agents in the tax preparation process via the e-filing system. The findings revealed that the most significant factor influencing the job performance of tax agents is functionality and followed by information quality. In essence, this study serves as a medium for tax agents to voice out their insights regarding the system. This also benefits both IRBM and the government since they can further increase the efficiency and effectiveness of the tax administration system.

The financial market is changing rapidly, and to sustain themselves in this dynamic investment world,
investors need to adopt various strategies. Traditional investment tactics rely entirely on human
intuitions and historical data, which may fail to keep pace with the ever-changing nature of investment.
If someone fails to adopt the need-based strategies, they will be kept in the market. Investors need more
complex tools and approaches to make sound investment decisions and withstand the fluctuating market
environment. Technology has made it easier by providing these tools to analyze large amounts of data
and identify trends, thus crafting prudent investment strategies. One of the blessings of technology that
is changing the investment world dynamically is artificial intelligence (AI). Therefore, this research aims
to investigate the multifaceted role of Artificial Intelligence in investment strategies, emphasizing its
predictive capabilities, data management efficiencies, user engagement enhancements, practical
applications, and emerging trends. This paper employs a qualitative approach with a significant focus
on existing literature and case study analysis to give a comprehensive overview of the impact of AI on
investment strategies. The analysis reveals that integrating AI into investment strategies is redesigning
the investment landscape, offering unprecedented opportunities such as improved predictive capabilities
and risk management, which help make informed decisions. The study's finding provides valuable
insights for investors and financial institutions seeking to optimize their strategies with AI in an
increasingly data-driven investment environment.

In this article, Professor Pomp provides a historical overview of the debate and law surrounding public access to individual tax returns.&lt;br&gt;&lt;br&gt;To fund the Civil War, the Revenue Act of 1862 imposed an income tax on individuals. At a time which predated reliable mail, the public was notified of their tax liabilities through newspaper advertisements. &lt;br&gt;&lt;br&gt;In 1870, when the income tax had become unpopular, Congress prohibited the publication of tax returns.&lt;br&gt;&lt;br&gt;Public disclosure was revisited in 1913; by 1918 the public was permitted to view lists of individual taxpayers, though this information was not allowed to be published. &lt;br&gt;&lt;br&gt;Fueled by corruption concerns, the Revenue Act of 1924 required the disclosure of names, addresses, and tax liabilities. The New York Times published the taxes paid by thousands of persons. In 1926, however, the law was changed due to privacy concerns and the failure of the disclosures to uncover ta...

It is well known that the government's complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in the tax compliance context, even if perfect enforcement were costless, it would not always be socially optimal. When improving the substantive law is infeasible, the enforcement agency can effect beneficial changes in the law by adopting a probabilistic enforcement scheme that varies according to the category of taxpayer and type of transaction. Our model shows that properly "measuring" enforcement in this manner can increase overall social welfare without reducing tax revenues.

Penghasilan dalam akuntansi pajak dapat didefinisikan sebagai seluruh tambahan kemampuan ekonomi yang diterima atau diperoleh wajib pajak yang dapat digunakan untuk memenuhi kebutuhan hidup atau diinvestasikan kembali. Dalam Undang-Undang Pajak Penghasilan (UU PPh) No. 36 Tahun 2008, penghasilan dijelaskan sebagai setiap tambahan kemampuan ekonomi yang diterima atau diperoleh oleh wajib pajak dalam bentuk apapun, baik berupa uang, barang, atau manfaat lainnya, yang meningkatkan kekayaan atau kemampuan ekonominya. Penghasilan yang dikenakan pajak dapat berasal dari berbagai sumber, seperti penghasilan dari usaha, pekerjaan bebas, penghasilan pasif (misalnya dividen, bunga, royalti), hingga penghasilan dari penjualan atau pengalihan aset. Setiap jenis penghasilan ini akan dikenakan pajak sesuai dengan ketentuan yang berlaku dalam sistem perpajakan Indonesia. Oleh karena itu, penting bagi wajib pajak untuk memahami jenis-jenis penghasilan yang perlu dilaporkan dan bagaimana penghasilan tersebut dihitung dan dikenakan pajak.

Penghasilan dalam akuntansi pajak dapat didefinisikan sebagai seluruh tambahan kemampuan ekonomi yang diterima atau diperoleh wajib pajak yang dapat digunakan untuk memenuhi kebutuhan hidup atau diinvestasikan kembali. Dalam Undang-Undang Pajak Penghasilan (UU PPh) No. 36 Tahun 2008, penghasilan dijelaskan sebagai setiap tambahan kemampuan ekonomi yang diterima atau diperoleh oleh wajib pajak dalam bentuk apapun, baik berupa uang, barang, atau manfaat lainnya, yang meningkatkan kekayaan atau kemampuan ekonominya. Penghasilan yang dikenakan pajak dapat berasal dari berbagai sumber, seperti penghasilan dari usaha, pekerjaan bebas, penghasilan pasif (misalnya dividen, bunga, royalti), hingga penghasilan dari penjualan atau pengalihan aset. Setiap jenis penghasilan ini akan dikenakan pajak sesuai dengan ketentuan yang berlaku dalam sistem perpajakan Indonesia. Oleh karena itu, penting bagi wajib pajak untuk memahami jenis-jenis penghasilan yang perlu dilaporkan dan bagaimana penghasilan tersebut dihitung dan dikenakan pajak.

The paper presents a detailed catalogue of undue techniques used by unscrupulous government customers to design corrupt tenders. It was developed in 2019-2021 as part of a project to study corruption in Russian public procurement. The catalogue seeks to contribute to enhancing corruption prevention and detection methods. It can also inform the design of public procurement policies in a highly corrupt environment.

The paper presents a detailed catalog of undue techniques used by unscrupulous government customers to design corrupt tenders. It was developed in 2019-2021 as part of a project to study corruption in Russian public procurement. The catalog seeks to contribute to enhancing corruption prevention and detection methods. It can also inform the design of public procurement policies in a highly corrupt environment. An important condition for increasing the effectiveness of anti-corruption efforts is a clear understanding of what exactly we are fighting against, i.e., what means, techniques, and schemes are used to initiate and maintain corrupt interactions. Knowledge of the typical corruption schemes allows a more targeted application of anti-corruption tools and rational use of the always limited resources. It can help to make corrupt officials give up their usual ways of extracting illegal rents. It also prevents wasting time, money, and effort on anti-corruption measures that, though widely recommended, have little effect in a specific national context. A useful tool here could be the development of typologies or catalogs of corruption schemes and techniques. The typologies have long been used in related fields, primarily in AML/CFT 1 . They are gradually making their way into the anti-corruption arena as well. Combatting corruption in public procurement is one of those areas where research on typologies has been conducted and applied perhaps more actively than in other anti-corruption fields. A growing body of academic and analytical publications suggest lists of typical corruption techniques and red flags 2 . These studies focus on different countries and regions and cover various

Goods and Services Tax (GST) is the big reforms in Indian indirect tax structure. GST is a unified tax system that replaced multiple indirect taxes levied by both the Central and State Governments. To simplify the process of GST many changes were made in the GST Compliance since its inception. This study is based on secondary data which collected from various sources such as books, articles, research papers, magazines websites etc. The present study is an attempt to study the present scenario of GST in India, to explore the facts regarding changes in the provisions of GST for simplification of GST compliance and highlights the major changes in GST.

In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy. Payment of income tax by MSMEs remains one of the key sources of government revenue for development activities in Ghana. However, not much is known regarding the compliance of MSMEs with income tax administration in Ghana. Understanding income tax administration compliance and associated challenges among MSMEs could assist relevant policy actors in designing strategies to improve income tax administration in Ghana. Against this background, a mixed-method study involving 210 (200 MSMEs and 10 key informants) sample was conducted to examine the compliance of MSMEs with income tax administration in the Nkwanta South District of Ghana. The study revealed a lack of tax education, high tax rate, low level of income, and high household consumption levels as the dominant and influential factors to tax compliance among the MSMEs. The study further showed that challenges associated with tax administration include low institutional capacity, inadequate resources, negative public attitude towards tax payment, lack of collaboration between the tax agencies, and political interference. Based on these findings, it is important for policymakers and tax collection institutions to strengthen and streamline existing measures to ensure effective income tax administration in Ghana.

Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer. Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division. Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities. Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a crucial role in compliance.