纳税人诉权保障之悖论破解——以中德比较为视角

纳税人诉权保障的公正与效率悖论,产生于税既是无对待给付又是实现财政目的最重要手段的双重属性,前者要求公正为其正当性的唯一来源,后者要求其最大限度地降低征税成本,两者此消彼长。中德比较研究表明,悖论破解的前提在于税务行政救济、司法救济和立法救济三大救济程序相互衔接,形成相互借力、相互支撑的有机整体,关键在于确保法制与裁判实现双重统一,行政复议主渠道作用的发挥则是悖论破解成果的自然呈现。完善我国纳税人诉权保障制度,应当在全面盘活现有救济制度资源的基础上,建立税务法规、税务规章合宪性与合法性问题的双重预审机制,弥补司法救济与立法救济之间程序衔接的短板,同时统一税务行政诉讼级别管辖和税务行政复议管辖制度。

Taxpayers Fraudulent Behavior Modeling The Use of Datamining in Fiscal Fraud Detecting Moroccan Case

The fraudulent behavior of taxpayers impacts negatively the resources available to finance public services. It creates distortions of competition and inequality, harming honest taxpayers. Such behavior requires the government intervention to bring order and establish a fiscal justice. This study emphasizes the determination of the interactions linking taxpayers with tax authorities. We try to see how fiscal audit can influence taxpayers’ fraudulent behavior. First of all, we present a theoretical study of a model pre established by other authors. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control;we found that the efficiency of a fiscal control have an important effect on these interactions. Basing on the fact that the detection of fraudulent taxpayers is the most difficult step in fiscal control, We established a new approach using DATA MINING process in order to improve fiscal control efficiency. We found results that reflect fairly the conduct of taxpayers that we have tested based on actual statistics. The results are reliable.

Voluntary tax compliance behavior of individual taxpayers in Pakistan

Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes.For many developing countries like Pakistan,the state authorities are still having difficulty to achieve tax compliance.Existing literature has yet to traverse individual’s tax compliance behavior on developing countries.The current study,however,explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic,social,behavioral and institutional factors.This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution,equity theory,expected utility theory,and social exchange theory.Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire.For testing linkage between constructs,through mediation and moderation tests,structural equation modeling technique was used.The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale.Furthermore,perception of fairness significantly mediates the strengths between morale,simplicity,government spending and compliance behavior.

The Impact of Tax Policies on Taxpayers Budget in Terms of Risk, Sensitivity and Volatility

Local and central governments are concerned to develop fiscal policies that are based on principles already enshrined in the literature as the principle of equity and/or the principle of fiscal appropriateness. Beyond these principles, the governments want to make sure that all taxpayers have the capacity to pay at maturity the tax debts owed to the public budget. In crisis situations, as recent experience has shown, governments adopt fiscal policy measures, with the sole purpose of procuring financial resources to cover the huge government budget deficits. In this situation, a natural question arises： Do governments need, for the elaboration of their fiscal policy, an analysis that takes into account the taxpayer＇s budget？ Or is it sufficient that they confine only to the theoretical principles enshrined in the literature or the tax paying ability of the taxpayers？ The answer can only be affirmative, because any taxpayer＇s budget is an inexhaustible source of resources for the public budgets. It is undisputed that in the taxpayer＇s budget, the tax expenditures coexist with other categories of expenditures such as consumption expenditures, durable expenditures and public utilities expenditures. Each expenditure type is risk-bearing. To study the structure of budget expenditures within the taxpayer, the authors suggest the use of three indicators innovative for the science of public finance： the risk, the sensitivity coefficient and the coefficient of volatility. Depending on the values registered by the three indicators of fiscal policies, expenditures can be classified as risky, volatile and sensitive which may lead to risks of failure to collect the taxes and/or to tax evasion. Innovative for the science of public finances is that the fundamentation of the fiscal policies is realized using the three indicators, the budget of the taxpayer and the networking between the categories of expenditures that fall within its budget structure

Impact of Tax Audit on Tax Compliance with Reference to Category“A”Taxpayers:A Case Study in Hawassa City Administration,South Nations,Nationalities and Peoples’Regional State of Ethiopia

The main issue faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply with the regulations of a tax system.Business sector is one of the fastest growing sectors of the economy in Ethiopia.The study specifically sought the effect of tax audit,fines and penalties,and tax education and knowledge on tax compliance in Hawassa City,south nations,nationalities and peoples’regional state.Population under this research comprises Hawassa City audit officers who are 50 audit officers.Since the number of staff is not large,the study used census approach.Data were collected using structured questionnaire,both primary and secondary data were used.Descriptive statistical tools and correlation and multiple regressions analysis were used in analyzing the data collected.The study findings showed that probability of tax audit,and tax knowledge and education have positive effect on level of tax compliance.Similarly,fines/penalties have positive effect on level of tax compliances.The study provides some preliminary evidence that probability of tax audit,imposing fines/penalties and provision of tax knowledge and education will improve tax compliance.There should be stiff enforcement of fines and penalties to deter tax evasion.Additionally,tax authorities should simplify processes involved in filling of returns and payment of taxes.

An Uneven Impact of Emerging Technologies on Taxpayers With Various Income Levels Audited by the IRS: Empirical Evidence From an AI Technology Application and Regression Models

This study aims to investigate the influence of emerging technology adoption on tax compliance, encompassing both the Internal Revenue Service’s (IRS) compliance audits and taxpayers’ compliance performance (collectively, tax compliance). We employed the Gradient Descent optimization algorithm, an artificial intelligence (AI) technology application, to scrutinize the connection between the quality of US tax filings and the development of emerging technology, among other contributing factors. Additionally, we utilized multiple linear regression to evaluate the relationships between dependent variables, specifically IRS audit rates and the no-change rate at different income levels,1 and several independent variables, including a proxy for emerging technology in the form of tax software. Our findings reveal that while emerging technology significantly impacts tax compliance within the IRS and taxpayers’ performance, its effects vary across income groups. Notably, emerging technology seems to confer greater advantages to higher-income individuals compared to their lower-income counterparts. These study results hold considerable policy implications for government decision-makers in promoting the adoption of emerging technology among lower-income taxpayers.

Influencing Factors of Taxpayers'Tax Compliance in the Perspective of Government Governance

At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.

从“产权单位”到“纳税单位”:《同治兰溪鱼鳞图册》所载户名考释

《同治兰溪鱼鳞图册》所载户名,根据其登记的表达方式可分为人户、祀户、族户、佃户、会户、庙户、商户、官户、客户九大类别。这些户名在鱼鳞图册上皆分为“业名”与“业户”两列登载。其中业户表达的是“产权单位”,依据“谁的土地谁承粮”的逻辑,其内涵是指“名义上的承粮户”;业名是对业户的补充与说明,其内涵是指土地的实际拥有者或税粮的实际承担者,即“业主真实姓名”。在兰溪,不管是从习惯上还是从制度上,田底主(大皮)是承粮户,但实际情况是只要某户拥有地权某个层面的权利,就可能成为实际的承粮者,故在业名之下或在其旁边以批注的形式可以登载各类经营者、佃耕者等信息,以表达这些人或单位是税粮的实际承担者。

数字经济下税收治理嵌入纳税人自然系统研究

数字经济发展引发了税收治理变革的强大需求。税收治理嵌入纳税人自然系统这一创新性设计以即时性的税收征管、趋于无形的税务程序、可及性高的税收服务、共治型的多方合作、智能化的税收管理为税收治理数智化转型提供了可行范式,可有效解决传统税务管理流程的结构性、程序性限制问题,让日常经济行为与征纳税活动无缝衔接,从而降低征纳税成本,提高税收治理效率。

论“以数治税”下纳税人协助税务调查的法律属性与制度完善

立足于“以数治税”的数字化税收法治时代背景,纳税义务人参与税务调查、履行协力义务却明显缺乏因应数字化征管相对应的权利保障制度框架。通过分析“以数治税”下税务调查面临的变局与挑战,检视“以数治税”下在协助税务调查时涉及纳税人数据权益保障的问题与困境。在以权利本位与义务本位不同思维模式下展开对协助税务调查的价值坐标定位。对“以数治税”下协助税务调查这一行为进行理念更新与制度再造,以期在数字征管时代更好地发挥纳税人协助税务调查的主动性和积极性,并对其履行协力义务时所涉权利予以更周延的保护,提高其纳税参与度与遵从度。

税收中性视阈下的企业所得税矫正——以纳税主体的扩张为因应

税收中性原则对优化营商环境所要求的市场主体平等保护和公平竞争具有重要意义。企业所得税隐含的间接税属性决定其应遵循税收中性原则。现行企业所得税偏离税收中性,关键不在于经济性双重征税所致“税负不公”,而在于纳税主体的界定偏差。问题根源于企业法定主义与税收法定主义的双重约束下纳税主体与私法主体的捆绑,突破点在于税法对“企业”这一纳税主体的重新界定。以有限责任为核心要素,将税法上的“企业”界定为投资人承担有限责任而营利的经营性实体,能以较低的制度成本促进企业所得税法向税收中性回归,故企业所得税纳税主体应扩张至有限合伙中的有限合伙人及其份额拟制出的“企业”以及营业信托中的信托计划。对于由此引发的税收负担,可根据营利能力等因素进行梯度化税率调整来缓解或消除。

行为经济学视角下的纳税服务研究

行为经济学作为经济学与心理学、社会学等整合的学科,能够弥补传统经济学的不足,解释纳税人的税法不遵从行为,对提高纳税人满意度和遵从度具有重要意义。通过实地调研,发现纳税服务中存在税收制度设计不合理、税收执法和纳税服务有待改进、纳税人的纳税申报能力和纳税意识有待提升、纳税满意度考核有待完善等问题,并从行为经济学角度对纳税服务问题进行了分析。建议:优化税收制度设计、加强依法治税和提升纳税服务质效、提升纳税人的纳税意识和纳税能力、完善纳税人满意度评价体系。

简易注销企业欠税追征制度研究

在立法层面解决简易注销企业欠税追征问题,可以参照日本立法规定第二次纳税义务人,明确承担责任的主体和范围,依据主观因素确定责任类型,选择税务机关直接追征的方式,并完善救济制度以平衡国家税收利益和第二次纳税义务人的合法权益。

构建我国纳税人诉讼制度初探

税收体现了国家与公民之间的财产关系,公民纳税以政府提供公共服务为对价,为保证税收真正地实现"取之于民,用之于民"的目的,当代法治先进国家纷纷建立了保障纳税人用税监督权得以实现的纳税人诉讼制度。在我国,建立纳税人诉讼制度不但是必要的,而且具有可行性。

基于博弈分析的纳税诚信思考

通过对税务部门与纳税人之间的单重与多重博弈分析 ,我国纳税诚信缺失的主要原因在于税务征管模式的落后。为此 ,构建我国纳税诚信体系 ,一方面要加大处罚力度 ,并使处罚到位 ;另一方面要提高税务人员素质 ,改进检查技术 ,最根本途径则是要建立管理服务型税务征管模式。

税收筹划在我国的发展现状及对策分析

目前企业税收筹划在我国方兴未艾,它不仅引起了理论界的重视,也引起了税务部门的关注。文章在阐述我国税收筹划发展现状的基础上,分析了其发展的制约因素,并提出了政府及税务机关、企业、税务代理中介机构、税收筹划理论研究工作者等四类主体在促进税收筹划业务发展的对策建议。

营业税改征增值税对体育服务业的影响

采用对比研究的方式,通过访谈、文献资料调研等方法首先进行关于营改增对体育服务业影响的文献综述,进而根据国家统计局关于体育产业的最新统计分类对体育服务业在营改增前涉及营业税应税项目及税率做了全面分析,并对体育服务业在营改增前后进行了税目、税率及企业实际税负的对比研究。以四川省为例,综合分析了营改增政策自2013年8月以来对服务业的利好影响及不利影响。研究认为,随着2016年底建筑业、房地产、金融业及生活服务业纳入营改增试点行业,届时将基本实现增值税的全覆盖,体育服务业作为第三产业中的新兴产业,具有普通服务业的共性,也具有其产业独特性,必然受到此次改革的重要影响,政府层面的政策对接和企业层面的合作伙伴管理、经营策略更新、财务核算的规范化等措施是体育服务业应对营改增改革及取得更好发展的重要保证。

内、外资企业所得税合并中的几个理论问题探讨

中国正经历着新一轮的税制改革,而内、外资企业所得税的合并成为人们关注的焦点问题。从纳税人、税率、税前扣除和税收优惠等几个基本理论问题的界定,分析内、外资企业所得税存在的差异以及合并中存在的问题,进而为内、外资企业所得税的合并提供一个理论框架。

偷税罪犯罪主体新探

随着市场经济和刑法理论的发展，偷税罪的主体范围发生了变化：由纯粹自然人主体发展为自然人主体与单位主体皆可，并得到了刑事立法的认可。偷税罪主体应发展为一般主体，而不能再是学界通说所认为的特殊主体。而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。

征税权扩张与第三人财产权的保护

征税权扩张是应对纳税人独立财产权的必然选择。征税权扩张的合法性来自征税权本身的合法性及其必需性、纳税人财产权的受限制性以及宪法和法律对征税权扩张的限制。协调征税权扩张与第三人财产权的冲突应当严格遵循获利原则、过错原则与限度原则。我国已经确立征税权扩张与第三人财产权保护制度,但仍有必要进一步予以完善。