Exploring Corporate Tax Compliance in the Era of Digital Tax Collection and Administration:Insights from the“Golden Tax Phase Four”Project

This article primarily examines the current state of tax collection and management,alongside other associated issues.It integrates insights from China’s“14th Five-Year Plan”and anticipates the imminent implementation of the“Golden Tax Phase Four.”With this backdrop,the article offers recommendations for advancing the reform of the tax collection and management system,fostering the development of intelligent taxation,and accelerating the modernization of tax collection and management in China.

Transparency of Tax Law and Tax Administration

Transparency of tax law and tax administration is vital to the fair,effective and efficient operation of a tax system.To achieve and improve transparency,various means and channels are available.This article sets out the measures adopted by the Government of the Hong Kong Special Administrative Region in promoting and improving transparency of tax law and tax administration.

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 Future of Tax Administration

This article analyzes the historical progression of tax administration in the utilization of computer technology since the mid-20th century.The digitalization of tax administration is divided into three main stages which are elaborated respectively.The most precise analysis is performed for today's practice with using of machine learning and artificial intelligence(ML&AI),and the key areas for ML&AI implementation in tax administration are identified.Some examples and results of applying ML&AI tools in Armenian Tax Administration are also presented.Plans for future activities in the area of digitalization are also presented.The article also tries to predict in which direction progress will go,what will be the most important change in Tax Officer vs.Taxpayer Cooperation.

Village Council and Administration of Justice:A Study Among the Dimasa Kacharis of Assam

Village council is a socio-political organisation that is the connection between people who relate themselves to each other creates an arrangement of persons that makes unit.It is a part of the large social organisation which refers to the institution which maintains rules and regulation of the society.For instance,stability of every social structure is needed to have the connection between the people who relate themselves to each other creates an arrangement of persons that makes unit.The organisation stands for juridical rights of the people’s safeguard and these juridical obligations are inferred in them.Village organisation coincides as in most cases that villages act as territorial social as well as political unit.The Dimasas inhabited in plains of Assam also have their traditional village council which acts as a socio-political unit into their parochial life.In this paper,an attempt has been made to evaluate the function of village council for the maintenance of peace and smooth functioning of the socio-cultural life of the Dimasa Kacharis inhabiting in a rural context of Assam.

Empirical Test of Wagner＇s law in New Public Management Countries＇ Tax Revenue

The essence of empirical test of Wagner characteristic in new public management countries＇ tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner＇ s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner＇ s law in financial scale.

On the Current Situation of Basic - level Administrative Law Enforcement in China

With the development of economy and society, our country is on the road of rule by law, the legal system is progressing constantly. At the same time, we should also see that the administration according to law is not perfect, and its shortcomings exist in different degree and need to be further improved. Based on the analysis of the status quo of grass-roots administrative law enforcement in China, this paper tries to put forward corresponding countermeasures, so as to promote the work of law-based administration for the corresponding study.

Discussion on Administrative Law protection for Pension Rights and Interests of the Lost Only-Child Elderly in China

Lacking of shelter and care from their children, Chinese lost only-child elderly are impoverished and their mental state compared to older people in general are more fragile and sensitive. They have even united themselves for self-help, while their efforts have been often unhelpful. Their scale has been increasingly expanding and risen to many serious social problems. Appearance of lost only-child old man people and vulnerability of protection for those elderly is mainly due to the faultiness of Birth Control Policy, lack of government finance and imperfect social security system. Chinese government should establish a mechanism to increase and maintain the value of administrative compensations, strengthen administrative pay and protection of administrative contracts, broaden administrative relief channels for the elderly, and effectively protect the pension interests of the lost only-child elderly.

Analysis on the Problems of Agent Performance in Administrative Law

With the rapid development of modem social politics and economy,agent performance has been a need of the People's Republic of China's administrative law enforcement and the public.Its form is relatively mild,and it is the product formed in the field of modem administrative law enforcement.The contemporary agent performance system has been playing an important role in environmental protection and traffic safety,which can save administrative costs to a certain extent,improve the efficiency of law enforcement,as well as effectively protect the legitimate rights and interests of the obligee.In spite of this,agent performance in China's administrative law has gained a lot of space for development,but there are many aspects that still need continuous development and improvement such as the subject,procedure,and cost of agent performance.This article focuses on the issue of agent performance as well as analyzes the subject,procedure,and cost of agent performance in administrative law of the People's Republic of China in aiming to promote the development of agent performance in administrative compulsory law of the People's Republic of China.

Space Law Center of China National Space Administration Established

On December 23,2017,the Space Law Center of the China National Space Administration(hereafter SLC)was established in Beijing Institute of Technology during the 2017Space Law Seminar.Over 100 leaders and experts from the Ministry of Foreign Affairs,Chinese Academy of Sciences,State Meteorological Administration,State Oceanic Administration,

Generative AI:The Power Behind Large Language Models and Its Use in Tax Administration

This article examines the potential of Generative Al to transform the operation of tax systems and the potential barriers that will have to be overcome.It is intended to start a conversation amongst BRI tax administrations on the areas where Al could have the greatest impact on taxpayer service and compliance.

Interaction Between Tax Compliance and Tax Administration in Lithuania： Tax Evasion Aspect

Tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.

Sustainability of China＇s Tax Revenue Growth： Experience and Prospect

This paper summarizes the main characteristics of China＇s tax revenue growth during the period of 1994-2010, and probes the causes behind the sustained and rapid growth of China＇s taxation from its sources including the fiscal and taxation system, and tax collection mechanisms. Additionally, the author lists the major challenges confronting China＇s sustainable tax growth during the ＂12th Five-Year Plan ＂period （2011-2015）, for example, slowed growth in sources of taxation, a mismatched tax system, lagging reform in fiscal structure and the management system, and restrictions in tax collection and administration capacity. The author proposes the following suggestions： 1） a structural taxation reform should be carried out to promote sustainable economic growth and a change in development model, thereby consolidating the source base of taxation; 2） to consolidate the fiscal and taxation system through taxes and fees reform, standardizing the government budget, advancing reform in the tax-sharing system, and optimizing fiscal expenditure; and 3） to strengthen tax collection mechanisms by promoting taxation by law, implementing comprehensive taxation administration in the government, and improving the tax collection capacity.

Status and Development Trend of Administrative Law Research

Since the new century, the development trend of administrative law and administrative law issues have been a concern for Chinese administrative law scholars, especially in recent years, more and more scholars start to discuss ＂ new administrative law＂ ,directly or indirectly,＂ New Administrative Law＂ has become China＇ s new hot spot for administrative law research. From two aspects, which involve the new direction of the construction of the administrative law system and the new vision of the administrative law, relevant research results on law research were reviewed and commented, and a number of visions were made on the future development of China＇ s administrative law, which were practically significant.

Corporate Tax Differences under the New Accounting Standards

The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax＇s tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new＂ accounting standards for business enterprises＂ of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations.

Enhance Tax Administration Cooperation in the Spirit of the Silk Road:A Glance at BRITACOM on the 10th Anniversary of the Belt and Road Initiative

In April 2019,the Belt and Road Initiative Tax Administration Cooper-ation Mechanism(BRITACOM)was inaugurated in the spirit of peace and cooper-ation,openness and inclusiveness,mutual learning,and mutual benefit,to ensure unimpeded cross-border capital flow and facilitate trade and investment through tax administration cooperation.During the past four years,it has produced promising outcomes in tax cooperation,capacity building and mutual learning.Going forward,the BRITACOM will carry out practical cooperation of a wider scope,in broader ar-eas,and at elevated level,to revive the spirit of the Silk Road in the new era.

基于TOGAF的农业综合行政执法信息化架构研究

为了克服农业综合行政执法人员执法手段单一,智能化、规范化执法手段缺乏,统计数据多头填报等问题,研究一种基于TOGAF的农业综合行政执法信息化架构。通过探讨各架构的功能设计和技术实现,构建业务、数据、应用、技术模型。该项研究为执法流程规范化、辅助执法智能化的农业综合行政执法信息化系统提供科学方法与技术思路。

The Use of Digital Technology by Belt and Road Tax Administrations

The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their territory.Advanced technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax rules.The development of digital technology within government can help tax administrations to implement the latest international tax rules and monitor taxpayer activities more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data acquired.Wider international tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax rulings.These give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk assessment.Digitalisation can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business systems.Full use of technology combined with adequate governance can boost the efficiency of tax administration.The Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)can be a platform for cooperation among tax administrations to gain more efficiency.It is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology.

The Application of Digital Technology in Optimizing the Business Environment in Tax Administration

This paper examines the potential benefits of digital technology in tax administration in African countries.It proposes three hypotheses:(i)digital technology can reduce the compliance burden on businesses and taxpayers,(ii)it can improve the efficiency and effectiveness of tax administrations,and(iii)it can enhance the transparency and accountability of tax administrations.The study mentions econometric models to test these hypotheses for further quantitative evidence.The Federal Inland Revenue Service(FIRS)in Nigeria serves as a case study,showcasing the positive impact of digitalization efforts on tax revenue collections.These efforts have reduced the compliance burden,improved data accuracy and timeliness,and enhanced communication between taxpayers and the tax authority,even during the COVID-19 pandemic that has elicited the importance of digitalization in tax administration,thanks to the various technology-driven initiatives such as Integrated Tax Administration System(ITAS),Standard Integrated Government Tax Administration System(SIGTAS),and TaxPro-Max implemented over the years.The West African Tax Administration Forum(WATAF)supports e-tax administration initiatives to automate processes and improve service delivery.The paper urges developing economies to embrace centralizing and standardizing digital technology transformation initiatives,for it is crucial for building institutional capacity and effective resource utilization in tax administration.