...knowledge of taxation is essential as determinants of tax behavior. In other words, to be tax compliant individual taxpayers need to possess some basic knowledge on personal taxation such as chargeability of income, exemptions, reliefs, rebates in order to compute tax liability correctly. Taxpayers are less compliant if they do not understand the basic concept of taxation. Thus, the purpose of this study is to examine the effect of tax knowledge in understanding the tax compliance behaviors. In addition, this study also examined three common demographic variables that may be relevant in explaining tax compliance behavior. A total of 50 questionnaires were distributed to all academicians at Faculty of Management and Muamalah, KUIS. Out of the 50 questionnaires distributed, a total of 39 usable responses were received, which represents response rate of 78 per cent. The results show about 35.8 per cent of the respondents had high level of tax knowledge, 41 per cent had medium tax knowledge and the remaining of 23.2 per cent had low level of basic tax knowledge. Findings also revealed that marital status had significantly affecting on tax compliance. However, the other two variables namely gender and age were insignificant. The present study provides an important insights for tax authorities to obtain knowledge and understanding of the behavioral attitudes of taxpayers toward tax compliance. 1.0 INTRODUCTION The tax system of a country does not only consist of the various taxes...
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...Universiti Islam Antarabangsa Selangor nurfikhriah@kuis.edu.my, sriwahyu@kuis.edu.my ABSTRACT Malaysian tax research has put little attention on the tax morale of Malaysian tax environment. Therefore, the objective of this study is to explore the perception of Malaysian tax practitioners in giving tax advice to tax clients whether to promote aggressive tax avoidance or to promote tax compliance. It is accordance to the implementation of SAS which had given taxpayers freedom to declare their income and compute their own tax liability. This self-determination in tax assessment had given them the opportunity to manipulate the tax account which resulted to lower or minimum tax paid. Aggressive tax avoidance is a non-compliance behavior by exploiting tax law ambiguity, playing with accounting figures and transactions to reduce tax. Moreover, the SAS had increases the demand of tax practitioners services as most taxpayers especially from the corporate sector feel incompetence and unqualified to file their own tax affairs appropriately. A survey approach is used to obtain information from tax practitioners practicing in public accounting firms in urban towns. Tax practitioners who perceived leniently on the practice of aggressive tax avoidance signify a likelihood of aggressive tax avoidance participation. The finding of this study shows that Malaysian tax practitioners perceived aggressive tax avoidance as unethical behavior. The aggressive tax avoidance practice is contributed by the tax clients’...
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...authorities. In line with the Government’s Maurice Ile Durable strategy with the view of becoming an environment friendly organisation and for better tax administration and good governance practices, the Mauritius Revenue Authority (MRA) launched the Electronic Filing of Returns Facilities for individuals on 21st August 2009. The E Filing season 2014 has an innovative feature such that Electronic filing may now also take place via any electronic device (namely smartphones, tablets, iPhone, iPads, etc.) Furthermore, the MRA is also organising a Free Income Tax Assistance (FITA) campaign in Mauritius and Rodrigues. Taxpayers visiting the FITA centres will be able to file their returns electronically. Problem Statement With only 1,500 electronic returns in 2007 to 90% in 2013, Mauritian tax-payers seem to adopt E-Filing very well. However there are several questions that are still pending such as: • Is E-filing user friendly? What are the difficulties that tax payers are having when using E-Filing? • Is it efficient? What is the age group who is using this...
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... Academic dishonesty 1. Students are not to engage in any form of academic dishonesty including, but not limited to, plagiarism, alteration of records, substitution of another’s work representing it as the student’s own, and knowing assisting another student in engaging in any such activity. For purposes of this section, plagiarism is defined as the knowing use, without approval, or published materials, expressions, or works of another with intent to represent the material(s) as one’s own. I hereby acknowledge that I have abided by the above statement in the creation and submission of this assignment. Table of Contents Academic Integrity Statement 2 Table of Figures 4 Introduction 5 Literature Review 6 Methodology 8 Survey 8 Interview and Observation 8 Results and Discussion 10 Hypothesis 10 Results 10 Conclusion 16 References 17 Table of Figures Figure 1 11 Figure 2 11 Figure 3 12 Figure 4 12 Figure 5 13 Figure 6 13 Figure 7 14 Figure 8 14 Figure 9 15 Figure 10 15 Introduction The Defense Acquisition community accounts for a significant amount of the Department of Defense’s expenditures every year. These expenditures are for providing the military forces with the supplies and equipment needed to perform their duty of keeping the country safe. Of these expenditures, there are programs that are not making any technical progress yet funding is provided every year. There are times that even if a program is canceled...
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...Nobes, 1992). According to Nightingale (2001), “a tax is compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit of living in a relatively educated, healthy and safe society”. She further explains that taxation is part of the price to be paid for an organized society and identified six reasons for taxation: provision of public goods, redistribution of income and wealth, promotion of social and economic welfare, economic stability and harmonization and regulation. In other words, a tax is an imposed levy by the government against the income, profits, property, wealth and consumption of individuals and corporate organizations to enable government obtain the required revenue to provide basic amenities, security and well-being of the citizens. First detailed information about taxation can be found in Ancient Egypt (Webber and Wildavsky, 1986). The Pharaohs appointed tax collectors (called scribes) and paid them high salaries to reduce the incentives to enrich themselves. Furthermore, scribes working in the field were controlled by a group of special scribes from head office. Today, corruption of the tax agency is still a problem, especially in developing countries According to the traditional model of tax compliance by Allingham and Sandmo (1972), taxpayers choose how much income to report on their tax...
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...CHAPTER 1 INTRODUCTION Background of the Study Taxation is one of the natural powers that every sovereign state possesses. It is the one wherein the state gets its funding to enable the government to discharge its appropriate functions. Every member of the society is obliged to pay taxes in order for the state to pursue its proposed plans where the citizens will get benefit from. Through taxation, manpower needed for economic development is supplied and the gains of such undertaking are expected to improve the quality of human life. The increase of population and the decrease of resources burden government with economic problem which can and shall ultimately pose danger to the peace and order condition of the community, country or nation. In the Philippines the tax department, popularly known as Bureau of Internal Revenue (BIR), is under the support of the Department of Finance. The tax department has enormous and wide ranging administrative and legislative powers when it comes to assessment, enforcing taxes and collection. It is considered to be the main revenue earning agency for the government of Philippines. Annually the bureau collects practically 80 percent of the total generated revenue. The BIR has monthly and annual targets for collection and this is determined by the Development Budget and Coordinating Council, which is an inter-agency council headed by the Department of Budget and Management. Today tax payers can directly pay taxes either to the BIR using...
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...Post Secondary Education In Prisons: Today many Americans are facing economic and government uncertainty. With the growing prison population and increased recidivism rate, it is time for a change in correctional policies. To spark the change in correctional policies recent studies have indicated that post secondary education programs have a significant correlation to reducing recidivism rates, prison costs, and prison population issues (Chappell, Cathryn A. 2004). Currently America makes up 5% of the world’s population, but accounts for more than 25% of prisoners incarcerated across other nations (Carson, A. & Sabol, W. 2012). This is a result of the political stance “get tough on crime”, a campaign that was started in the 1980’s that focused law enforcement agencies on combating drug crime (Spangenberg, 2004). This political stance is still prevalent today and has caused several problems for correctional facilities across the country. Prison facilities are unable to accommodate prisoners because of the lack of space for prisoners and lack of funding for beneficial programming” ( Erisman & Contrado 2005). Furthermore, prisoners are released from jail with no formal education or qualified job skills which typically leads them to resort back to criminal activities for economic gain; which causes high recidivism rates (Institute for Higher Education Policy 1994). Despite these issues Maryland and its neighboring states have began to implement cost effective Post Secondary...
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...Pension costs draining Miami C. Esquijarosa Master of Public Administration Capstone MMPA 6910, Section 2 Instructor Anne Hacker February 21, 2010 Table of Contents The City of Miami……....……………………..………………………………………………….1 The City of Miami vs. Gates Case………………………………………………………………..2 The retirement systems………………………...………………………………………………….2 The Research Question………..…………………………………………………………………..4 Stakeholders…………………………………...…………………………………………………..5 Ethical Issues…………………………..….………………………………………………………8 Data Gathering Methods….……………………………………………………………………..10 Data Analysis…….……………..………………………………………………………………..12 Conclusions and Recommendations.…………………………………………………………….13 Annotated Bibliography………………………………………………………………………… Pension costs draining Miami In 1896, the City of Miami (the “City”) became the first city to be incorporated in Miami-Dade County. It is the largest of 35 local municipalities within the County; has an estimated population of 404,048 people; and has a land area of 35 square miles (US Census Bureau, 2006). Miami employs 3,408 full-time positions and several hundred part-time positions (Miami, 2010, p.73). The City of Miami has three single-employer defined benefit pension plans: The City of Miami Firefighters’ and Police Officers’ Retirement Trust (FIPO); the City of Miami General Employees’ Retirement Trust (GESE); and the City of Miami Elected Officers’ Retirement Trust (EORT). With the exception of the EORT...
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...THE LIVING WAGE AND ITS EFFECT ON THE ECONOMY INTRODUCTION The topic of our study investigates the living wage and its effect on the economy. A survey will be distributed asking questions about wages, cost of living, and making ends meet. Our conclusions and recommendations on the topic of living wages will result from this survey. BACKGROUND The definition of living wage is “a term used to describe the minimum hourly wage necessary for a person to achieve some specific standard of living. This means a person working forty hours a week, ”should be able to afford housing, food, utilities, transportation, health care and recreation” at a basic level. (Wikipedia.org). Currently, a living wage is set by local municipalities based on a local cost of living assessment, and applies only to government employees and/or contractors. This is different from minimum wage, which is set by law through the Federal government. The federal minimum wage is the minimum amount that a worker can be paid an hour and this law applies to nearly all workers. In Michigan, the minimum wage is currently $7.40 an hour. Minimum wage does not always meet the requirements of a living wage. (Wikipedia.org). For example, in 2008, East Pointe, MI paid its employees a living wage of $10.40/hr , while Detroit, MI paid its employees and contractors $8.25/hr, both with health benefits in comparison to $7.40/hr Federal minimum wage.(laborstudies.wayne.edu/ According to the Economic Policy Institute...
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...earners, companies, investors, exporters, importers etc. revenue realised from taxation is a major source of revenue to the Government of Ghana, and as such is an important tool used in the development of Ghana and her economy. However, tax evasion which is the wilful and deliberate violation of the law in order to escape payment of tax, posses a big threat to income taxation in Ghana as it reduces tax revenue to the Government, thereby hampering economic growth and development. However, this research was undertaken to help increase revenue generated from income tax to the government, by pointing out the challenges faced by tax officials in discharging their lawful duties. Various challenges such as tax evasion on the part of the income taxpayers drastically reduce income tax revenue to the government. This has been a big problem for decades and needs to be properly addressed. 1.1 BACKGROUND OF THE STUDY AND PROFILE OF THE ORGANIZATION After a thorough research on the revenue structure of Ghana, it became evident that revenue from tax was a big source of income to the government of Ghana, and needed much attention because; taxation in Ghana like most West African Countries faced numerous challenges such as Tax Evasion (which is the biggest challenge of Taxation). The main reason for initiating this project is to research on the various weaknesses of tax administration in Ghana, throw more light on the weaknesses, and proffer solutions as well as recommendations for government...
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...EVASION Hughlene Burton, Stewart Karlinsky and Cindy Blanthorne ABSTRACT The current study was designed to investigate U.S. taxpayers’ perception of the severity of tax evasion relative to other offences in general and white-collar crimes in particular. We compared the perception of tax evasion to twenty other offences, including violent crimes such as rape and murder and relatively minor offences such as jaywalking. Due to the recent focus by lawmakers and the media on white-collar scandals and the lack of comparisons in prior literature, we also included six white-collar crimes. Overall, the results indicate that tax evasion was viewed as only somewhat serious. When comparing tax evasion to other white-collar offences, we found that tax evasion was perceived as equal in severity to minimum wage law violations and rated less serious than the other four white-collar crimes investigated. Most demographic factors (age, gender, education or income level, political affiliation, etc.) did not seem to be related to perceptions of tax evasion. However, location of taxpayers did have some effect. These findings differ from several previous studies. 2 Table of Contents INTRODUCTION 4 DESCRIPTION OF THE SURVEY 5 DESCRIPTION OF RESPONDENTS 6 DISCUSSION OF PRIOR LITERATURE AND RESULTS OF SURVEY 6 RESULTS OF THE SURVEY...
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...whose daughter was brutally murdered, and whose killer has been sentenced to the death penalty. You desire to push the button that sends the lethal drugs flowing through his veins. The death penalty has been the cause of many emotional, political and ethical debates since its inception. At what point do we as human beings agree or disagree with the Death Penalty if the victim or the offender is a family member? Should the Death Penalty still exist or should we keep offenders on Death Row for life to rehabilitate them? With the Death Penalty in America dating back to Jamestown Virginia in 1608 with the first recorded execution of Captain George Kendall, the question that remains today is, should the Death Penalty be legal? With the Death Penalty still in effect in 34 states, this raises the question, if violent crimes are down in the states that don’t have the Death Penalty why is it still in existence? When an offender commits a violent crime, it is the responsibility of our government to punish the offender, and keep the rest of us safe. There are many factors the government has to consider when sentencing a violent offender to death. If the government is picked by the people, should the families of the victims, and the offender have a say in the Death Penalty laws? Even though a violent crime is a violent crime, race and demographics play a big part in the Death Penalty. Studies show that 80% of people executed since the Death Penalty was reinstated have been executed...
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...Title: Role of accounting on business behaviors impacted by tax changes in Malaysia Justification There are many factors influence the changes of accounting importance where the role of accounting evolves along with the business changes affected by these factors. One of the factors that affect role of accounting in business field is tax. In Malaysia, Tax is generally divided into 2 types which are direct and indirect tax. Direct tax can be defined as tax which is imposed straight to the taxpayer. In short, the payment of tax is between taxpayer towards government. Examples of direct tax are income tax from employee salary, corporation tax, property tax, and etc. Meanwhile, indirect tax is a type of charge that can be transferred to the other person. A good example of indirect tax is restaurant that collect tax charge of the food’s sold from the customer (sales tax). Other examples of indirect tax are custom duty, central excise duty, and service tax). In brief, the history of Malaysia tax was started with more dependency towards indirect tax where establishment of direct tax has only started to take effect from 1 January 1948. This establishment has changed the trend of Malaysia tax which depends more and more on direct tax until today. In 2009 itself, government revenue has grown to 48.6% from direct tax. The urgency of understanding changes in accounting role due to tax, become important because of several reasons. Firstly, as the globalization of the economy develops...
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...calculators without programming and scientific functions allowed as determined by the exam proctors. No other electronic devises permitted. Answer all questions. • Multiple choice questions should be answered on the Computer Answer Sheet. All other questions must include all work on the exam. No credit without work. • Identify yourself (name and student number) on the Computer Answer Sheet by filling in the circles. • Sign your exam, initial each page, and keep your student ID out on the desk in front of you. • Use only an HB or soft pencil to completely darken the appropriate choice on the answer sheet. • With the sole exception of simple, non-programable, non-scientific calculators, use of electronic devices is not permitted. Determination of which calculators are permitted is at the sole discretion of the exam proctors. Please turn off your cell-phone and all other electronic devices, placing these together with any personal items at the front of the room. • You cannot leave the room during the exam without explicit permission from the proctor. • The total marks are provided on the back of your exam. Your grade on the exam will be based on the percentage of correct marks. • Hand in your entire exam together with your computer sheet at the end of the exam. Do not hesitate to raise your hand if you have a question. Good Luck! c ⃝Alex Maynard, 2015, all rights reserved page 2 Long Answer Please include all your work on the exam. No credit will be given for...
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...Affects of the Affordable Care Act on Taxpayers The Affordable Care Act, largely known as “ObamaCare” was signed into law by current president Barrack Obama in 2010. As of 2010, approximately 50 million Americans were uninsured, ObamaCare was signed into law to significantly reduce the number of people currently uninsured, as rising health care costs can lead to insurmountable debt in the case of a tragedy. The recessionary economy at the time of signing played a huge role in the overall acceptance of ObamaCare; however, there were many side effects to such an overhaul and monumental health care reform law. Many-a-times, the real effects of such a program get lost in all of the biases presented from both the left and right winged. ObamaCare significantly affects taxpayers as it introduces new laws and regulations for individual tax payers and businesses alike. Net Investment Income Tax Little attention has been paid to the tax ramifications for American citizens as the deadline to apply for healthcare coverage quickly approaches. The Affordable Care Act affects three specific taxable areas for individuals, families, and businesses. The new law has seen extreme dissent and disapproval by upper-income level individuals and families because of the Net Investment Income Tax. Under this new tax proposal, as a provision of ObamaCare, a 3.8 percent Medicare surtax applies to the lesser of a taxpayer’s net investment income or the excess above the modified adjusted gross income thresholds...
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