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Special Graduate Schools
Graduate School of International Studies
Department of International Trade
International Trade
3. Theses(Master)
ENHANCING GOVERNMENT TAX COMPLIANCE
- Subtitle
- A PROPOSAL FOR EAST-TIMOR
- Author(s)
- DIONISIO DA CRUZ PEREIRA
- Advisor
- Troy B. Felver
- Department
- 국제대학원 국제통상학과
- Publisher
- Graduate School of International Studies Ajou University
- Publication Year
- 2016-02
- Language
- eng
- Keyword
- Tax Compliance
- Alternative Abstract
- In recent times, the discourse on tax avoidance and tax evasions has gained considerable importance among scholars, policy makers, civil society groups and international organizations such as the World Bank, International Monetary Fund, and the United Nations. It is commonly accepted that tax has played an important part in generating government revenues. Taxes help government funding public infrastructures such as roads, electricity, clean water, hospitals, agricultures, social welfares and others. Though it is believed that paying taxes is compulsory, attitudes to paying taxes vary significantly. Many developed countries citizens show high interest in paying taxes. In developing countries, however, citizens show high degree of non-compliance behaviors. Being a newly independent country, East-Timor has lost a significant number of tax revenues due to tax avoidance and tax evasions. However, there is no study previously carried out to examine the extent of the non-tax compliance. It is based on above premises this study attempts to unravel these non-tax compliance behaviors in East-Timor and what can be done to address such challenges. By using the case studies of Indonesia and Singapore, the study found that Indonesia somehow has good taxation systems, and yet tax non-compliance practice is very high. Taxpayers hold the view that tax money is likely to be appropriated by tax officials with no benefits received by taxpayers. In contrast, Singapore has a high degree of tax compliance. Taxpayers see the benefits of tax compliance, and the government constantly works alongside taxpayers to ensure the tax money is properly collected and reinvested in public goods. In proposing a tax compliance for East-Timor, the study uses four main pillars to enhance tax compliance: simplification of paying tax systems; informed taxpayers, engaged community and enhance tax administration. Based on the proposal, the study suggests that prior to enforcing tax compliance, the government should simplify paying tax systems and enhance tax administration. Once the systems are in place, the government can proceed with detection and deterrence. Finally, it proposes civic education and community participation is vital to tax compliance. Therefore, it is important for the government to integrate all the elements in enhancing tax compliance systems.
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