The population of Kosovo had suffered years of abuse, ethnic cleansing, turmoil, human atrocities, and constant conflict--the results of which plunged Kosovo into costly war. Following the war, Kosovo was placed under the protection of the United Nations in 1999. Kosovo received many years of support and developmental assistance from the international community. Kosovo became a sovereign nation in February 2008. Kosovo's government immediately recognized the importance of serving the needs of the people with responsibility and integrity. There is no institution more important to the successful development of a sovereign nation and their economy than the ethical administration of a tax authority. In the spring of 2008, after Kosovo's declaration of independence, this study was initiated to determine the moral maturity of the members of the Tax Authority of Kosovo. This study provides an extensive review of the current situation in Kosovo and discusses ethical considerations in tax administration. The paper further provides a comprehensive discussion of ethical concerns and discusses the importance of moral development in the tax administration of Kosovo. Recommendations for managers and future research are presented.

In 2015, The OECD released an 15 point action plan to combat base erosion and profit shifting (BEPS). Amongst those actions is action 13 which deals with the implementation of Country-by-Country (CbC) reporting on Multinational Enterprises (MNE). Even though South Africa is not an OECD member, it adopted the implementation by enacting CbC reporting into law in December 2016. CbC reports give an overview of how local entities fit into their large group structure of the MNE which in turn will increase the tax transparency in the jurisdictions it operates from. Therefore, CbC Reports can be a great tool for tax administrations to assess tax risk. CbC reports are exchanged electronically between tax payer and tax administration as well as between different tax administrations of the different jurisdictions, thus the use of a digitalised system is of high importance as it will ultimately lead to better tax transparency. This approach of this work is qualitative in nature and the OECDs guidelines and corresponding sections in South Africa‘s Income Tax Act were analysed. Throughout this study South Africa and India‘s tax administrations are being compared, with recommendations drawn from the Indian tax administration. This study addresses the use of CbC Reports in the risk assessment procedure as well as the current tax risk assessment procedures in both countries. The study goes further by explaining the concept of digitalisation and then gauges the digital competence of South Africa‘s and India‘s tax administration according to an gauge set out by EY. There are numerous challenges that are a result of digitalisation of the tax administration. The findings of study prove that South Africa has already made progress towards a digitalised tax administration however there is room for improvement. Furthermore, as the tax administration progress, CbC reports will become more effective as a risk assessment tool. Lastly, the study imparts that even with the challenges that digitalisation of the tax administration brings about, the benefit of a digital tax administration providing tax transparency will be able to overcome these challenges. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted

A research report submitted to the Faculty of Commerce, Law and Management in fulfilment of the requirements for the degree of Master of Commerce specialising in Taxation. Johannesburg, August 2016. / The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This paper aims to critically evaluate the current South African legislation and the obligations it places on financial institutions. The research also highlights the challenges faced by a financial institutions in interpreting and implementing the often complex requirements of the regulations with a particular focus on the following areas namely customer on-boarding and enhanced due diligence procedures, monitoring of accounts, remediation of the existing customer base, system development, and reporting to the South African Revenue Service. The research also looks into the readiness of developing countries in implementing the Automatic Exchange of Information. The research concludes with a discussion into the appropriateness of South Africa’s decision to agree to be one of the early adopters of this legislation despite the challenges identified above. Key Words: OECD, Standard on Automatic Exchange of Financial Account Information for Tax purposes, Common Reporting Standard, Financial Institutions. / GR2018

NÁZEV DIPLOMOVÉ PRÁCE V ANGLICKÉM JAZYCE Development of system and administration of tax duties in the Czech lands ABSTRACT The diploma thesis concerns the analysis of the evolution of the legal regulation of taxes and administrative fees, especially with their administration within the territory of the Czech Republic Selected few most important obligations, which the ruling class imposed on the population, are described. The evolution of taxes is mapped beginning with the 11th century, when the first states in the region of the current Czech Republic were forming (however, even earlier mentions can be found), and concluding with World War One, i.e. the end of the reign of the Hapsburg monarchy. The main focus of the thesis is to provide the analysis of tax obligations and their administration in the 19th century. The object of the research is the taxation system itself as a collection of individual taxes imposed on the population of a certain region, focusing only on certain taxes. Those were chosen using a criteria defined in the next part of the text. The first and most important criterion is the importance attached to the selected tax at the time of its creation and during the time it was in use, which usually equalled the size of the income the tax was able to bring to the royal budget. In other cases,...

This diploma work has, as its main objective, the investigation of the influence of the court judicature on the interpretation and application of the tax procedural rules, particularly their principles of the tax process and tax administration in the CR. The object of the investigation was to ascertain if the Act No. 337/1992 of Collection of Law, respecting the administration of taxes and charges, was a satisfactory and suitable procedural norm in the tax process, and if the principles of the tax process and existing judicature provided the tax subject and the tax administrator with an adequate legal certainty in these problems. First, I examined constitutional principles in the CR and the general principles of the administrative law in relation to the tax theory and tax administration. Then I moved on from principles of the tax theory to a detailed analysis of the court judicature in the interpretation and application of the principles of the tax process. I carried out a comparison of the existing, and the new, principles of the tax process and tax administration, which are govern commencing January 1, 2011, when the new Tax Rules came into force. In the diploma work, in the area of the principles of the administrative law, I dealt with the investigative question: To what extent it might be possible to use the existing Administrative Rules, in a subsidiary manner, in the tax process and tax administration, mainly focusing on all the principles stated in it, which are not included in the new Tax Rules.

SARAs have been established to achieve dual objectives of improving efficiency and controlling corruption in tax administrations. Key question for this research include: why some SARAs have failed to effectively control opportunities for corruption and what should be done about it? To explore these questions, this thesis has set out an Anti-Corruption SARA Framework. The novel contribution of this thesis lies in developing the new lens (analytical framework) which causes us to see the topic of SARAs against corruption quite differently (due to differentiating between motivations and opportunities for corruption). In order to analyze the validity of the framework, a two-staged analysis of SARAs, labelled as the macro and micro analysis, was conducted for SARAs and Federal Board of Revenue (FBR) in Pakistan. In the macro level of analysis (through secondary literature analysis), it was found that SARAs made partial progress to control corruption by focusing more on controlling motivations for corruption (through personnel autonomy) and lesser focus on controlling opportunities for corruption (through effective accountability). In the micro analysis (through semi-structured interviews and secondary literature), it was found that FBR remained ineffective in controlling both motivations and opportunities for corruption despite focusing more on controlling motivations for corruption (through personnel autonomy) and lesser focus on controlling opportunities for corruption (through effective accountability). In both macro and micro analyses, continued interference from Ministries of Finance (MoF) was found to undermine not only effective accountability for SARAs and FBR, but also undermining control of opportunities for corruption. Findings of both macro and macro level of analysis resulted in three main recommendations. These findings pointed towards a recommendation of reforming SARAs into an organizational form which is far more disaggregated from the parent ministry, such that SARAs have no accountability link with MoFs in the presence of other effective oversight bodies. It is recommended that SARA countries should develop this understanding about importance of balancing both autonomy and accountability mechanisms to be fully effective against corruption for controlling both motivations and opportunities for corruption. Thirdly, research findings point towards a case of converting FBR into a SARA in the form of Pakistan Revenue Authority, such that it is free from any direct oversight by the MoF, and in contrast should be subjected to effective oversight by other oversight bodies, such as already existing Cabinet Committee for Federal Revenue.

Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...

This research critically investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer pricing regulation. In early 2012, Nigeria issued draft transfer pricing regulations for consultation with a view to publishing them at the end of the same year. In order to gauge the reaction of the stakeholders in Nigeria to the adoption and implementation of transfer pricing regulations and other related issues, a questionnaire was designed and administered to 140 respondents from eight different stakeholders groups including Nigerian tax authority, multinational companies in the petroleum sector and other organisations involved in tax matters. The questionnaire elicited their views on the (i) form of adoption of transfer pricing regulations; (ii) motive behind the adoption of the regulations; (iii) administrative resource capacity of the Nigerian tax authority; (iv) barriers that might hinder successful implementation of the regulations; and (v) needs for guidance and support. Institutional theory and resource-based view were employed as a theoretical lens through which to guide the study and to provide a platform against which to analyse the responses to the questionnaire and the interviews. The analysis of the responses to the questionnaire was thus undertaken subsequent to the adoption of the transfer pricing system which enabled informed reflection and critical analysis to be carried out on the results of the analysis. In addition, interviews with 16 experts were conducted subsequent to the issue and preliminary analysis of the responses to the questionnaire in order to gauge their reaction to the views being expressed by the respondents. This enabled a reflective analysis to be undertaken when assessing the information content emerging from the responses. The findings of the study indicate that the OECD transfer pricing framework, which is the transfer pricing system of choice amongst the developed countries, is not the most preferred framework for the regulation of transfer pricing in Nigeria. It also reveals that whilst the Nigerian tax authority has the administrative capacity to develop a transfer pricing team and other necessary platforms for the adoption and implementation of transfer pricing regulations, the lack of sufficient transfer pricing experts, political will and inadequate comparable information are the major potential barriers that might hinder the successful implementation of transfer pricing regulations in Nigeria. These findings should enable policy makers and other stakeholders in Nigeria to review their transfer pricing policies and find a way to overcome the identified potential barriers. This thesis is the first of its kind to empirically investigate the transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It also further establishes the use of institutional theory and resource-based view framework in transfer pricing studies and especially, by extending its application to the adoption and implementation of transfer pricing regulations with a particular emphasis on the petroleum sector.

The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.

Thesis (MPA)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to collect taxes on behalf of the government. This is necessary for the efficient tax collection by which the state finances its administrative organs. Tax administration as part of the general civil service has suffered due to budget restrictions, inefficiency and corruption resulting from the mere characteristics of the field of public administration. As a remedy, modern tax administrations are now introducing the principles and methods used in the private sector. The trend in public administration, thus, seems to be towards autonomy and professionalization. Strengthening tax administration is thus critical to the successful implementation of the whole tax system. Tax administration, to be successful, needs the simplification of tax policy, commitment at the political and managerial level, and the existence of a comprehensive set of strategies. There is evidence that the creation of semi-autonomous tax authorities has enabled some developing countries to dramatically increase tax revenue. These semi-autonomous revenue authorities are created with the aim of generating additional revenue, improving the tax system and ensuring more equitable taxation. The revenue authorities' model keeps the better employees by better compensation, is flexible in human resources management, integrates tax operations, and is flexibile in budget management. Despite their similarity in objective there are some variations of organizational design of revenue authorities from country to country, with differences in their legal foundation, governance structures, staffing, funding basis, and internal organization. However, there are arguments against semi-autonomous revenue authorities and that they are not a panacea of tax administration. The arguments against the revenue authorities' model are higher costs, discontent of the wider civil service (because of inequities of salary), risks involved in the autonomy, potential for corruption, sustainability and necessity. Nevertheless, the advantages of revenue authorities weigh more than the disadvantages. To overcome the disadvantages of semiautonomous revenue authorities, there should be a clearly defined relationship between the government and the revenue authorities, there should be an appropriate regulatory framework and public accountability, and the structure should be as simple as possible. / AFRIKAANSE OPSOMMING: Daar is 'n groeiende tendens na die totstandkoming van semi-outonome inkomste owerhede om belasting namens die regering in te vorder. Dit is nodig vir die doeltreffende invordering van belasting deur middel waarvan die staat sy administratiewe organe finansier. Belasting administrasie, as deel van die algemene staatsdiens het gely deur begrotingsbeperkings, ondoeltreffendheid en korrupsie wat voortvloei uit die blote kenmerke van die gebied van die openbare administrasie. As 'n remedie, is moderne belasting administrasies besig om die beginsels en metodiek wat in die privaat sector gebruik word in te voer. Die tendens in publieke administrasie is dus gerig op outonomiteit en professionalisme. Die versterking van belasting administrasie is dus krieties vir die suksesvolle implimentering van die hele belastingsisteem. Belasting administrasie, om suksesvol te wees, benodig die vereenvoudiging van belasting beleid, verbondenheid op politieke en bestuursvlak en die bestaan van 'n omvattende stel strategieë. Daar is getuienis dat die totstandkoming van semi-outonome belastingowerhede het sekere ontwikkelende lande in staat gestelom dramaties die belasting inkomste te vermeerder. Hierdie semi-outonome inkomste owerhede is tot stand gebring met die doelom addisionele inkomste te genereer, die belastingsisteem te verbeter en om meer billike belastingte verseker. Die belastingowerhede model behou die beter werknemers deur middel van beter kompensasie, is buigsaam t.o.v. menslike hulpbronbestuur, integreer belastingsprosesse en is buigsaam in begrotingsbestuur. Nieteenstaande hul eendersheid t.o.v die doelwitte, is daar wel variasies van organisasie ontwerp van belastingowerhede van land tot land, met verskille in hul regsgrondslag, "governance" strukture, personeelvoorsiening, basis van bevondsing en die interne organisasie. Daar is wel argumente teen semi-outonome belastingowerhede en dat hulle nie die wondermiddel vir belasting administrasie is nie. Die argumente teen die belastingowerhede model is dié van hoer kostes, ontevredenheid van die breë openbare administrasie (weens die onbillikheid van salarisse), die risko verbondce aan die outonomiteit, die potensiaal vir korrupsie, volhoubaarheid en noodsaaklikheid. Desnieteenstaande, die voordele van belastingowerhede weeg sterker as die nadele. Om die nadele te oorkom, moet daar 'n duidelike uiteengesette verhouding tussen die regering en die belastingowerhede wees, daar moet 'n toepaslike regulerende raamwerk en openbare toerekenbaarheid en die struktuuer moet so eenvoudig moontlik wees.