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.

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.

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.

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.

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.

Human Rights-based Argumentation in Climate Change Lawsuits

Climate change lawsuits represented by strategic litigation have become a new force to promote global climate governance. Among them, using the norms and theories of human rights law to present litigation claims, conduct legal reasoning, and form human rights-based argumentation has been one of the most successful strategies for climate change lawsuits. The Paris Agreement marked a major watershed for human rights-based argumentation in climate change lawsuits: Before the signing of the Agreement, human rights-based argumentation in climate change lawsuits remained in its trial stage;since the signing of the Paris Agreement, as a litigation strategy, it has become more flexible and diversified, as its relationship with climate governance is becoming increasingly complicated. The uncertainty of climate legal obligation and the process of legalization of climate targets have fostered new dimensions for human rights-based argumentation: Shifting from an accountability logic to a litigation strategy, from international law to domestic law, from holding governments accountable to holding enterprises accountable. There are micro, medium, and macro paths to clarify the human rights-based argumentation, all leading to truly integrating human rights perspectives and ideas into a nation’s specific process of climate governance and valuing and leveraging the value of human rights-based argumentation as a tool, so as to achieve the goal of climate governance.

国内民事诉讼律师调查令制度建设存在的若干问题探讨

我国法院经过不断探索,建立了律师调查令制度。目前,律师调查令制度存在着需要进一步完善的若干问题。律师持令调查行为的性质、调查令申请条件、听取证据持有人意见、调查令跨省适用等若干方面均有必要进一步厘清或改进。关于律师持令调查行为的性质,需要在“公的性质”基础上,从证据持有人维护司法秩序义务之角度加以审视。调查令的申请条件有必要取消“因客观原因无法自行调查收集证据”的规定,避免制度上的逻辑性矛盾。应当建立听取证据持有人意见的程序,维护证据持有人的合法权益。律师调查令制度应当允许跨省适用,提高律师证据调查收集的效率与实效性。

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。

论抵押可售规则——以从《物权法》走向《民法典》的转变为视角

不同于《物权法》明文限制抵押财产的转让,《民法典》背景下,只有在禁止或限制抵押财产转让的约定已经登记的情况下,才存在抵押可售规则的适用空间。抵押财产抵债有别于抵押财产转让,抵押可售规则不能适用于存在以物抵债的情形。抵押财产转让存在限制时,抵押权人同意转让抵押财产是为了便于办理后续的登记手续,而非放弃抵押权。在抵押权追及效力之下,办理抵押权注销登记、抵押权人受领转让价金或将转让价金提存之前抵押权不会消灭。在追及效力规则不足以保护抵押权人之时,有必要例外承认抵押权对转让价金的物上代位效力。关于受让人的权利救济,可通过代为履行制度消灭抵押权,消费型购房人可以直接排除抵押权人的执行。程序上,受让人主要通过提起执行异议之诉的方式,但一般不宜提起第三人撤销之诉。

被执行人异议之诉的逻辑基础及内在困境

在民事执行程序中,被执行人对于自身的实体权益享有救济权利,然现有执行行为异议制度无法对被执行人实体权益实现有效救济。增设被执行人异议之诉,在对被执行人实体权益提供有效救济的同时,亦会使我国执行救济体系得到进一步完善。考察《民事强制执行法(草案)》中被执行人异议之诉规定,发现存在部分执行依据的执行正当性欠缺、异议事由时间节点适用僵化以及长期存在的“执行异议前置”的程序设置争议等问题。故基于我国现有规定,在本土化执行语境之下,就被执行人异议之诉制度从争议执行依据的执行正当性审查、异议事由适用时间节点的分类处理及“径行起诉”相较于“执行异议前置”合理性考察方面提出了相应的规制建议。

规制商标恶意维权的反赔制度研究——兼评《商标法修订草案(征求意见稿)》第84条

商标恶意维权是一种特殊的民事侵权行为,反赔是规制该行为的有效路径之一。《商标法》第五次修订草案新增恶意诉讼反赔条款,但其规定过于简单。反赔请求的前提应由商标恶意诉讼扩张至商标恶意维权。“恶意”的认定应以明显违反诚实信用原则为基础,强调同时具备认识因素和目的因素,并结合具体个案中的客观事实综合判断。反赔请求的实现方式包括反诉、另行起诉和在确认不侵权之诉中提出三种路径。反赔责任范围中的商誉损害可通过无形资产评估的方式确定,合理开支应包含制止商标恶意维权所支出的必要律师费。需提高举证妨碍制度的适用率以化解反赔请求人举证难、判赔低的问题,减少法定赔偿标准的适用率并肯定惩罚性赔偿制度在打击商标恶意维权行为中的积极意义。

论破产债权审查中第三人撤销之诉的适用

面对破产债权审查中以虚假生效法律文书申报债权的频发现象,具有打击虚假诉讼功能的第三人撤销之诉为破产债权人提供了审判监督程序以外的又一救济路径。基于破产程序参与主体多元、利益纷争复杂的特殊性,应当对第三人撤销之诉的适用做出特殊安排与协调。破产程序中提起第三人撤销之诉的适格原告范围既涵盖全体破产债权人,也包括管理人,但原则上应由管理人提起,仅在管理人怠于行使其职权时,单个破产债权人方能提起。第三人撤销之诉仅依照我国民事诉讼法由作出原判决、裁定、调解书的法院审理,而不适用破产法集中管辖之规定。在既可以通过第三人撤销之诉又可以通过审判监督程序救济时,管理人可任意选择适用,但选择其一便视为对另一救济程序的放弃。

日本核污染水排海的生态环境损害及其赔偿机制

日本排海的核污染水直接接触核电站反应堆堆芯,含有大量的放射性核素。排海后的核污染水不仅在海洋中迅速扩散,还在洋流、季风等综合作用下伴随海洋风暴、洋流等运动进入全球的水文循环,威胁人体健康,对生态环境也造成极大损害。探索日本排海核污染水的生态环境损害机理、构建生态环境损害赔偿机制,可为运用更严厉的生态环境损害赔偿责任来约束日本核污染水排海行为提供依据。为此,结合水文循环理论,解析核污染水排海的生态环境损害机理,明确环境要素损害、生物要素损害以及生态系统服务功能损害原理;借鉴美国自然资源损害制度建设经验,解析生态环境损害赔偿的关键要素,研究提出日本核污染水排海生态环境损害赔偿机制。研究表明:日本核污染水放射性核素种类多、放射性强、污染效应长、处理难度高,排海后不仅会使海洋生物受到核污染水污染的影响而大量死亡的威胁,还对大气环境、水环境、土壤环境、生物环境、地质环境等环境要素,植物、动物、微生物等生物要素,以及生态系统服务功能带来损害风险,影响生物圈的能量转化、物质提供和自我调节能力,可能危及全球生态安全,威胁人体健康和人类安全。现有案例经验启示:损害赔偿的求偿,确定法律依据是基础、证明行为有损害是前提、赔偿责任认定是根本、外交加诉讼是相对有效的途径。构建日本核污染水排海的生态环境损害机制,以日本政府和东京电力公司为赔偿主体,以受到损害的国家和受损害的自然资源所有权人为赔偿对象,赔偿涵盖修护和重建损失的费用、修复期间的价值减少部分、鉴定评估等费用,聘请国际专家、组建律师团队适时向国际法院提起诉讼。基于研究结果认为:通过建立全球生态环境损害救济联盟,建立国际监测网络、开展责任追溯调查、提升基础研究能力等,构建科学完善的核污染水排放的生态环境损害赔偿保障机制,可有效救济生态环境权益,维护国际、国家主体合法权益,为日本核污染水排海相关利益方确定生态环境损害边界及诉讼决策制定提供支撑。

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。

诉讼威慑与公司治理优化——基于康美药业集体诉讼的事件研究证据

股东的权利,从享有公司收益、参与重大决策,到提起诉讼要求损害赔偿,被广泛认为是一个经济体中有效配置资本的重要影响因素。康美药业案作为中国第一起实质性集体诉讼,其判决结果深刻影响了资本市场主体的行为。采用事件研究法,以2018—2022年中国A股上市公司为样本,检验了2021年11月12日康美药业证券虚假陈述集体诉讼案一审判决所带来的强化股东保护的公司治理效应。结果发现,盈余管理程度高、被交易所问询多以及存在关联交易的企业,在康美药业案一审判决前后的市场反应更差。此外,相较于其他重要事件日,一审判决对潜在违规企业的威慑更为明显,且威慑效应具有持续性,公司更倾向于守法经营,带来公司治理的优化。为保障中小股东的合法权益,建议政府进一步降低集体诉讼门槛和维权成本,为投资者提供便捷有效的诉讼维权渠道;上市公司增强财务信息质量和透明度,守法经营,依法披露,提升内部治理水平。

民事合同效力先决案件的诉讼形态

民事合同效力先决案件的圆满解决需要探求其特定的诉讼形态。合同效力作为实体性先决问题具有“偏本土性”,其在我国民事程序中有着独特的角色承担。合同效力先决案件的传统处置,是根据合同效力之程序角色对应采取不同方式。当前,既判力客观范围的肆意扩张与诉之合并形态的疏漏,是传统处置模式积弊丛生的主要根源。对此,将既判力的客观范围拉回至“诉讼标的—既判力”的认同之下,在对合同效力作“诉讼标的化”改造的同时,进一步根据实体法权利体系明确完整的诉之合并形态,是一条较为可取的模式重构之路。由此呈现的合同效力先决案件之合理诉讼形态,即是一个确认之诉与两个真正的预备合并之诉的搭配组合。这一诉讼形态本质上乃诉的合并制度的功能发挥,是对现有诉讼制度的“挖潜”。

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。

驱动型绩效管理在公立医院“接诉即办”考核中的应用

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