repository
Special Graduate Schools
Graduate School of International Studies
Department of International Trade
International Trade
3. Theses(Master)
ENHANCING GOVERNMENT TAX COMPLIANCE
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Troy B. Felver | - |
| dc.contributor.author | DIONISIO DA CRUZ PEREIRA | - |
| dc.date.accessioned | 2018-11-08T08:16:05Z | - |
| dc.date.available | 2018-11-08T08:16:05Z | - |
| dc.date.issued | 2016-02 | - |
| dc.identifier.other | 20884 | - |
| dc.identifier.uri | https://dspace.ajou.ac.kr/handle/2018.oak/12067 | - |
| dc.description | 학위논문(석사)--Graduate School of International Studies Ajou University :국제통상학과,2016. 2 | - |
| dc.description.tableofcontents | CHAPTER I 1 INTRODUCTION 1 1.1 Background 1 1.2 Limitations of the Research 2 1.3 Structure of the paper 3 CHAPTER II 4 LITERATURE REVIEW 4 2.2 Introduction 4 2.3 Tax Compliance 5 2.4 Reasons for tax evasion and tax avoidance 6 2.5 Reasons for Compliance 9 2.6 Enhance Tax Compliance 10 2.6.1 The roles of state institutions 11 2.6.2 The roles of Civil Society 12 2.6.3 Roles of Individuals 12 CHAPTER III 13 ANALYTICAL FRAMEWORK AND METHODOLOGY 13 3.1 Analytical framework 13 3.1.1 Key research questions 13 3.1.2 Analytical framework 13 3.2 Methodology 14 CHAPTER IV 16 EAST TIMOR AND CURRENT TAXATION PRACTICES 16 4.1 The origin of East Timor Tax System 16 4.2 Rationale for Tax Reform 17 4.3 Taxation regime under the current system 18 4.3.1 Common Taxation Law 18 4.4 East Timor Tax System in practices 24 4.5 Challenges of Tax Compliance in East Timor 25 4.5.1 State institutions 27 4.5.2 Civil Society 28 4.5.3 Individual Awareness 29 CHAPTER V 32 CASE STUDIES 32 5.1 Indonesia in Brief 32 5.1.1 Tax System in Indonesia 32 5.1.2 Current tax Compliance in Indonesia 34 5.1.3 Reasons for non-compliance 35 5.2 Singapore in Brief 36 5.2.1 Tax Systems in Singapore 37 5.2.2 Tax Compliance in Singapore 40 5.3 Analysis of both Case Studies 47 5.3.1 Role of Governments in Tax Compliance 48 5.3.2 Contribution of Civil Society Groups 49 5.3.3 Individual Attitudes toward Paying Taxes 50 CHAPTER VI 52 A PROPOSAL FOR EAST TIMOR 52 6.1 Background 52 6.2 Construction of Compliance 52 6.2.1 Stage One 53 6.2.2 Stage Two 55 6.2.3 Stage Three 56 CHAPTER VII 59 CONCLUSION 59 7.1 Conclusion and Implications 59 7.2 Recommendations 60 REFERRENCES 61 APPENDIX 64 Appendix 1 64 Appendix 2 65 Appendix 3 67 Appendix 4 69 Appendix 5 70 Appendix 6 71 Appendix 7 74 Appendix 8 75 Appendix 9 76 | - |
| dc.language.iso | eng | - |
| dc.publisher | Graduate School of International Studies Ajou University | - |
| dc.rights | 아주대학교 논문은 저작권에 의해 보호받습니다. | - |
| dc.title | ENHANCING GOVERNMENT TAX COMPLIANCE | - |
| dc.type | Thesis | - |
| dc.contributor.affiliation | 아주대학교 국제대학원 | - |
| dc.contributor.department | 국제대학원 국제통상학과 | - |
| dc.date.awarded | 2016. 2 | - |
| dc.description.degree | Master | - |
| dc.identifier.localId | 739404 | - |
| dc.identifier.url | http://dcoll.ajou.ac.kr:9080/dcollection/jsp/common/DcLoOrgPer.jsp?sItemId=000000020884 | - |
| dc.subject.keyword | Tax Compliance | - |
| dc.description.alternativeAbstract | 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. | - |
| dc.title.subtitle | A PROPOSAL FOR EAST-TIMOR | - |
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