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Information Technology And Innovation In Tax Administration
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Book Synopsis Information Technology and Innovation in Tax Administration by : Glenn Jenkins
Download or read book Information Technology and Innovation in Tax Administration written by Glenn Jenkins and published by Kluwer Law International B.V.. This book was released on 1996-05-29 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of papers dealing with various aspects of the role of information technology in the administration of taxes.
Book Synopsis Use of Technology in Tax Administrations 1 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 1 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Book Synopsis Use of Technology in Tax Administrations 1 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 1 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Book Synopsis Science, Technology and Taxation by : Robert F. van Brederode
Download or read book Science, Technology and Taxation written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2012-08-01 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
Book Synopsis Use of Technology in Tax Administrations 3 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 3 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration. The first note covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The second note addresses how to select a suitable information technology system for core tax administration functions. These technical notes are primarily tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Book Synopsis Use of Technology in Tax Administrations 2 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 2 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Book Synopsis Future of Information Technology in Federal Tax Administration by : Robert Gibson
Download or read book Future of Information Technology in Federal Tax Administration written by Robert Gibson and published by . This book was released on 1985 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Richard Miller Bird Publisher :Baltimore, Md. : Johns Hopkins University Press ISBN 13 : Total Pages :552 pages Book Rating :4.:/5 (318 download)
Book Synopsis Taxation in Developing Countries by : Richard Miller Bird
Download or read book Taxation in Developing Countries written by Richard Miller Bird and published by Baltimore, Md. : Johns Hopkins University Press. This book was released on 1990 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
Book Synopsis The Impact of Information Technology on Tax Administration : a Systematic Review by : Joyce Kgonare
Download or read book The Impact of Information Technology on Tax Administration : a Systematic Review written by Joyce Kgonare and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Background: Information Communication Technology (ICT) continues to play a significant role in transforming the administration of tax. It improves interaction between government and its citizens, transactional and informational. A number of studies have focused on ICT and tax administration, however, the full extent of its impact from these studies remains relatively unknown. This study reviews the literature on tax administration and ICT in order to acquire a structured view of its impact. Main purpose of study: To perform a systematic literature review of published articles to comprehend the impact of ICT on tax administration. This study provides a structured overview of the academic journal publications on ICT and tax administration. Method: This study adopts a systematic literature review approach. Academic articles published between 2007 and 2017 are reviewed to assess the impact of ICT on tax administration. These academic articles were sourced from renowned databases, namely: Scopus, Web of Science and Proquest. Only highly rated ABDC journal articles were analysed for the purpose of this study. Results: A total of 18 academic journals were sourced which specifically discuss ICT and tax administration. The study revealed that ICT positively impacts on tax administration. It creates an enabling environment for effective and efficient tax administration through simplification and continued audits through improved techniques and tools. Furthermore, taxpayeraÌ22́Ơ4́Øs perceptions improved as a result of reduced administration costs and increased voluntary compliance, improved governments decision-making strategies through increased revenue collection, tax planning and performance management. Moreover, it improves exchange information between governments through ICT information sharing techniques. Conclusions: The study revealed that ICT affects tax administration as follows: tax simplification, an audit tool, decision-making tool, impacts user perceptions and fairness towards compliance, and an information sharing tool with other tax agencies. However, it is recommended that additional studies should be undertaken from the policy perspective. The scope of this research article can be expanded to include articles published in journals other than the ABDC list and alterative years to that covered in this study.
Book Synopsis Tax and Technology by : Annika Streicher
Download or read book Tax and Technology written by Annika Streicher and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD
Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Book Synopsis Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru by : Mr.Matthieu Bellon
Download or read book Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru written by Mr.Matthieu Bellon and published by International Monetary Fund. This book was released on 2019-11-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
Book Synopsis Digital Revolutions in Public Finance by : Mr.Sanjeev Gupta
Download or read book Digital Revolutions in Public Finance written by Mr.Sanjeev Gupta and published by International Monetary Fund. This book was released on 2017-11-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."
Book Synopsis Tool Kit for Tax Administration Management Information System by : Seok Yong Yoon
Download or read book Tool Kit for Tax Administration Management Information System written by Seok Yong Yoon and published by Asian Development Bank. This book was released on 2014-06-01 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Administration Management Information System (TAMIS) Tool Kit was developed with the objective of guiding and helping tax agents in developing countries undertake a holistic transformation of tax administration using information and communication technology. The tool kit provides guidance on key activities any tax agency should undertake in introducing TAMIS in various stages---including diagnostic assessment, prioritization of target taxes and services, implementation approaches, and monitoring and evaluation framework.
Book Synopsis Implementing Computerisation and Information Technology for Tax Administration by :
Download or read book Implementing Computerisation and Information Technology for Tax Administration written by and published by Commonwealth Secretariat. This book was released on 2007 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication offers guidance to revenue agencies that are thinking of implementing computerization or information technology to improve the efficiency of their tax administration. It draws on the experience of Australia, Malaysia, Malta, Pakistan, Singapore and Tanzania, representing a range of information technology initiatives of varying scales, complexity and levels of maturity. Rather than look at overall conceptual issues, which are already well covered elsewhere, this book looks at the finer details of implementation in order to identify lessons, ideas and opportunities, both at the planning and design phase, and during implementation and review and evaluation.Offers guidance to revenue agencies thinking of implementing computerization or information technology to improve the efficiency of their tax administration. It draws on the experience of Australia, Malaysia, Malta, Pakistan, Singapore and Tanzania, representing a range of IT initiatives of varying scales, complexity and levels of maturity.
Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
