Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 66 for “"Tax Administration"”.
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THREE ESSAYS ON PROPERTY TAX ADMINISTRATION
… is comprised of three essays on real property tax administration and related state-local fiscal relations. All three essays exploit variation in state policies as natural experiments to study the various features of the property tax system.</p> <p>The first essay examines how county governments …
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The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights
Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate …
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An analysis of determinants of effective tax administration: Inland revenue department, Namibia
Tax in Namibia, as is the case in the rest of the world, is a key source of government revenue, amongst others sources. However, the government of Namibia has not been able to fully exploit this excellent opportunity to generate revenue effectively. The tax is collected at a lower level because of …
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Factors affecting tax administration in the informal sector: a case study of Lusaka district.
The Study is an evaluation of Factors Affecting Tax Evasion in the Informal Sector: A case Study of Lusaka. The study was guided by the following objectives, To establish factors that lead to non-compliance on tax remittance in informal sector. To identify the challenges that affect revenue …
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Factors affecting tax administration in the informal sector: a case study of Lusaka district.
The Study is an evaluation of Factors Affecting Tax Evasion in the Informal Sector: A case Study of Lusaka. The study was guided by the following objectives, To establish factors that lead to non-compliance on tax remittance in informal sector. To identify the challenges that affect revenue …
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An application of a model of public management reform to tax administration reform in South Africa
… seen as a shining light of South African public administration due to its widely perceived efficiency and record of consistently and comfortably surpassing revenue collection targets. Although SARS’ successes have been well documented, little to no research has occurred on the genesis of this …
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Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
… dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed. Specifically it will be investigating these rights versus the powers provided to SARS under the different fiscal statutes to …
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The role of administrative justice in the realm of the commissioner's discretionary decisions as provided for by the Tax Administration Act 28 of 2011
… SARS is mandated to administer the collection of tax The Commissioner for the South African Revenue Service (“CSARS”) is granted certain discretionary powers. This study focuses on two of these discretions as contained in the Tax Administration Act 28 of 2011, as amended (“the TAA”) - the granting …
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Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers
… evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute resolution process. Through comparison of the TAA provisions with the provisions that this Act …
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The taxpayer's right to finality – a critical analysis of legislation and practice in South Africa
… Revenue Service under sections 42 and 46 of the Tax Administration Act 28 of 2011 has the capacity to undermine taxpayers' rights to finality, and if so, what can be done to improve this aspect of South African tax administration. To address the first part of this hypothesis, I analyse the …
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Reinventing VAT collection : industry vertical assessment, revenue increase, and public sector reliability
… shows how administrative reforms of the State Tax Administration Bureaus (STABs) in Brazil between 1997 and 2005 contributed to strengthening public sector bureaucracies and institutions at the sub-national level, while increasing tax revenues and compliance. STABs' administrative reform …
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Essays on the Effects of Public Policy
… A. Olken, I analyze the effects of two corporate taxation reforms in Indonesia: one in tax administration and one in tax rates. We find that the tax administration reform had large effects on tax revenue and reported income, and that the government would have had to raise the corporate income tax …
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The Determinants of Assessment Tax Collection: The Malaysian Local Authority Experience
… with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the …
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The Challenges that Face Import Tariffs Revenue Collection in Zanzibar
… an average of twenty percent of the total tax collected (20.6%) and the rest from other sources of income. This source of income is obtained from International trade (importation of goods). Where the importer must pay duties for the goods imported. However, some goods are not eligible for …
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Strengthening the Settings for Inland Revenue’s Statutory Role as Tax Collector
… they are granted statutory independence. In a taxation context, the Commissioner of Inland Revenue (the Commissioner) is vested with significant powers under the Tax Administration Act 1994. The Commissioner is free to delegate these powers and is granted statutory independence regarding how …
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Lietuvos mokesčių sistemos vertinimas remiantis V. Tanzi kvalifikaciniais diagnostiniais rodikliais ir klasikiniais apmokestinimo principais 2004 - 2014 metų laikotarpiu /
Four methods of different content for assessing tax systems are discussed, i.e. V. Tanzi’s qualification diagnostic indicators, J. B. S. Gill's diagnostic indicators, tax burden and the classical taxation principles and related descriptive indicators. The second part is an empirical research of the …
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Perception of petroleum profits tax compliance in Nigeria.
… research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials. This study sets out to investigate the extent of compliance of oil and gas (exploration and production) …
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The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts
Section 164 of the Tax Administration Act 28 of 2011 (the TAA), previously contained in section 88 of the Income Tax Act 58 of 1962 (the Income Tax Act) and section 36 of the Value-Added Tax (VAT) Act 89 of 1991 (the VAT Act), provides that the payment of tax will not be automatically suspended …
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