According to Anol, It has never been easy to collect taxes from lawyers who take cash for a Saturday office visit; waiters who receive most of their income as tips; landlords who collect rent in cash; small business people who skim part of their profits or hire people off the books; cash-only window cleaners, roofers and painters; or large corporations that contract out to sweatshops. The study by Teshome, showed persuasive essay paying college athletes coffee export tax in Ethiopia was inelastic while study of agricultural tax share in capital formation by Kifie showed that tax collected from this category was very small. He estimated the buoyancy and built-in elasticity of the total tax revenue and examined the difference between the two measures to reflect the impact of the tax reforms on tax revenue for the period In this case the researchers have customers who visit the branch which is easily accessible as they use the services of the branch and is provide the questionnaire to fill out and return. Enjoy our professional research proposal writing service! If payroll taxes are levied mainly on employers as is the case in the great number of transitional economies this can discourage entrepreneurial efforts, disincentive formal hiring and push economic activity underground. Thus studies concern with specific prediction, with narration of facts and characteristics concerning individual, group or situation will be all examples of descriptive research studies.
A first step is restructuring how the work is organized. How to cite this page Choose cite format: Effective tax administration in a market economy is based on voluntary compliance by a large number of decentralized taxpayers. The study by Wegene showed that for the period tax reforms had enabled an increase in tax collection.
Organization of the Paper The study will be organized into five chapters. Chapter one will present the introduction in which brief introduction of topic, research problem, research questions, objective of study, and scope and limitations of the study will be addressed. It was found out that there was a progress of both buoyancy and elasticity for personal income tax, company income tax, sales tax and import tax.
What is more, the student researcher plan intended to contact respondents, customers of the office at first and then questionnaire will distribute to. Ensuring that taxes are collected from those who owed them has always been an elusive challenge for tax departments.
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- Thus it often uses descriptive statistics to aid the reader in understanding the data distribution.
Gorman, Month 6 The data collection will use from open ended and interview responses will analyze qualitatively. Raising revenues through base expansion requires even better administration.
Current procedures are rarely up to the job of dealing with a growing number of taxpayers, many of which - particularly private Assessment of Tax collection problem in category C tax payers in Batu Town Oromiy region Ethiopia Page 12 Research Proposal businesses and service enterprises are tricky to tax at best. Source of Budget As the research will be done for academic purpose the source of budget will be covered by the researcher and some equipment used for the research like Laptop Computer are owned by the researcher and not included in the Budget.
How a tax Assessment of Tax collection problem in category C tax payers in Batu Town Oromiy region Ethiopia Page 13 Research Proposal system is administered affects its yield, its incidence, and its efficiency.
The removal of exemptions, loopholes, and concessions can simplify administration and reduce evasion. A free sample research proposal on tax evasion found in the Internet is quite a good piece of writing assistance, because it is written by an expert.
Addis Ababa. Third, and as World Bank estimations as homework should be banned essay pdf most important, the many exemptions and special tax rates in parts of the economy often coexist with higher tax rates on other activities, undermine revenue performance, complicate tax administration and distort revenue allocation.
Here, comparison is made between returns of taxpayers who engage in similar businesses or occupations, and between information contained in returns of current and previous years for a Assessment of Tax collection problem in category C tax payers in Batu Town Oromiy region Ethiopia Page 16 Research Proposal taxpayer. Most developing countries continue to face serious problems in developing adequate and responsive tax systems Richard, Chapter two will discusses literature review in which previous theories and empirical findings regarding TAX assessment and collection problem are explained.
ERCA, In addition to this, the author used interview with the sample of research proposal on tax compliance officials and relied on secondary sources. However, as if these traditional forms of tax evasion were not challenge enough, the combined effects of information technology and globalization is now alleged to allow those who have been able to hide in the shadow economy to evade paying their fair share of tax to disappear altogether.
The performance of the tax administration sample of research proposal on tax compliance have a bearing on the capacity to raise revenue for a country since it includes primarily the assessment and collection activities. Latvia, for example, has issued regulations for an improved taxpayers' register: In other words, there is no good tax policy without efficient tax administration Jenkins, Generally, one can see that the empirical studies undertaken thus far for developing countries, particularly for Ethiopia, bothered little or no to see the potential challenges faced by taxpayers and the tax authorities in administering different tax activities such as tax assessment and collection.
Tax administration should develop around activities such as recording or auditingas in Hungary, rather than according to the type of tax and taxpayers. These returns are then periodically audited to check whether the audits affect compliance in any way.
Research Proposal on Tax Evasion Research Paper Example : schindler-bs.net
Like wise, the study by Eshetu compared tax productivity in the pre revolution, post revolution periods of Ethiopia, and found out that there was certain improvement in the tax collection of the government in post revolution Ethiopia. On the other part of the tax collectors, collection of tax should be time conscious and convenient and the cost of collecting the taxes should not be high to discourage business.
Moreover, in all countries, revenues from taxes collected from big, mostly state firms, declined, and were not replaced with essay about good and bad friendship taxes collected from private, mostly small enterprise.
Douglas and Green Wald The total populations of the batu twon category B tax payers are In many developing countries how to write an application letter for summer job administration reforms are needed simply to achieve macroeconomic stability. In a wider context, the issue of enforcement includes offences committed by the taxpayer, and the penalties for these offences.
Where inconsistencies are detected, CCRA officials water problem solving the returns aside for possible audit and specific returns are selected for audit. Thus studies concern with specific prediction, with persuasive essay about owning a pet of facts and characteristics concerning individual, group or situation will be all examples of descriptive research studies.
Moreover, most research works focused on national level, but factors at lower levels get little attention, i. If the student researchers have sufficient time, human resource that can the required data over time and the financial amount required to successfully undertake the research this Assessment of Tax collection problem in category C tax sample of research proposal on tax compliance in Batu Sample of research proposal on tax compliance Oromiy region Ethiopia Page 21 Research Proposal research will accomplished at larger scope.
All documents respecting taxation should be presented to the tax authority office where the taxpayer has their file. Enjoy our professional research proposal writing service! The situation of East shewa where Batu town is found is not different from the above situations as part of Ethiopia. This will mean extending the VAT to all but a few goods and services notably export, which should be zero - rated, and banking and insurance services, where it may be difficult to determine the amount of value added to be taxed Hesse, Assessment of Tax collection problem in category C tax payers in Batu Town Oromiy region Ethiopia Persuasive essay about owning a pet 19 Research Business plan of asian paints There were studies on tax components and tax systems for different periods in different regimes in Ethiopia.
The other problem of low revenue generation is political instabilities in developing countries. But most studies made regarding taxation are, therefore, focused on the effect of corruption, governance, tax evasion, tax system and tax administration on tax revenue generation in developed and developing nations of the world.
In many countries, especially in developing countries, small amounts of collected public revenue can be explained by either incapability of the tax administration in realization of its duty, or with some degree of corruption.
At the end of the review, an attempt is made to summarize the major drawbacks of the existing empirical studies and to identify the knowledge gap to be filled in by further investigation. Thus it often uses descriptive statistics to aid the reader in understanding the data distribution. One of the important characteristics of the political instability is unstable and shifting behaviors of government, which hinders the process of long-term reforms in the system, Gupta, Improving administrative argumentative essay introduction samples and outcomes is not impossible curriculum vitae director de marketing it is neither easy nor quick.
In countries with economies in transition there is a need to establish a tax administration that can respond to the demands of a growing market economy and the resulting increase in the number of taxpayers. However due attempt will give to enhance the reliability and validity of the study by triangulating the views of employees of tax office of Batu Town.
Tax assessment, category B tax payers, Administration problem, Collection problem. His result indicated that the tax reforms have significantly contributed to increasing tax revenue in the country. This is so because descriptive research involves gathering data that describe events and then organizes, tabulates and describes the data collection.
One cannot assume that sample of research proposal on tax compliance policy designers can think up can be implemented or that any administrative problems encountered can be easily and quickly remedied.
Secondary data will also collect from official documents and records relating to the case under study; proclamations about the taxes, policies and procedures of the taxes and other taxing systems magazines, brochures that will approve and issued by ERCA.
Iman and Jacobs,also reported that tax revenue is explained by corruption, share of per capita income to GDP, trade openness and tax system. Introduction Background Tax revenue collection is one significant issue of economic development among others.
Tax administrators face a formidable number of challenges in every country.
Sahota undertook a study on meaning of term paper chase tax performance of the tax system of India for the period using the proportional adjustment method and found that the tax system was inelastic even though the country had a highly progressive income tax at that time.
During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In all countries tax administrators face the challenge of modernizing the tax administration so that it can operate effectively in an increasingly global economy.
Tax administration therefore, should aim at improving on laws regarding the registration, assessment, collection revenue, and exploiting fully taxation potential of a country World Bank, This has created pressure to increase tax rates and introduce new, very often ad hoc taxes. New taxpayers must be identified and brought into the tax net and new collection techniques developed.
The specific objectives were: Cost Budget To prepare the research in efficient and effective manner the researcher has to prepare the cost budget.
Research Proposal on Tax Evasion Paper
He used the constant rate structure method to separate the revenue impact of discretionary tax measure. Taxation has led to tax structures throughout the developing world that are largely complex, inelastic, inefficient, inequitable, and sample of research proposal on tax compliance simply unfair Khalilzadeh-Shirazi and Shah, Every student often faces troubles while writing a research proposal, because the process requires special rules and standards.
In transition economies with many fledgling small enterprises and weak tax administration, high tax rates are likely to encourage already widespread tax evasion and participation in informal economy. According to Brautigam et al.
Tax administration with a skilled and responsible staff is almost the most important precondition for realization of "tax potential" of the state.
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So, the increase of efficiency sample of research proposal on tax compliance the tax administration could be attributed mainly to the simplification of the tax system. Concentrating on just a few handles can lead to highly distortion structures Burges and Stern, As How to write an application letter for summer job explained the citizens in these countries are not used to paying taxes at all.
The paragraphs that follow give a detailed discussion on the criteria that the Canada Customs and Revenue Agency CCRA uses in selecting sample of research proposal on tax compliance for audit.
Therefore, developing countries receive a very low amount of revenue from taxation because these countries face a number of problems in the process of revenue generation. Due to the experience and knowledge of the professional writers and their free sample research proposals on tax evasion one can learn how to format the paper well and how to organize it in the convincing manner. Pearson Publications LTD.
Economic structure, administrative capacity and political institutions all limit the range of tax policy options IMF Under these projects, the CCRA tests the compliance of a particular group of taxpayers. The Screening Process: In order to determine the sample size the student researcher have used the model proved by Malhotera, Data that will gather from close end questions will analyze quantitatively specifically by using tables and percentages 4.
Heavy tax distortions in transition economies come from various sources. The paper concluded that in developing tax policy it is important to ensure that the wider context is taken into account and it also outlines a practical approach to achieve this aim.
Thus, identification of location specific factors and problems is essential to fill the gap in the field and assist the efficient tax collection endeavors of the zone in general and the town in particular.
Secondary Files: Auditing Projects: The study town namely Batu is currently facing daunting challenges in relation to the overall taxation system, tax assessment, collection and service delivery of tax authorities.
This will mean extending the VAT to all but a few goods and services notably export, which should be zero - rated, and banking and insurance services, where case study on strategic implementation may be difficult to determine the amount of value added to be taxed. Moreover, there is the need to establish the legitimacy of tax collection.
At EssayLib. The primary data will collect through standard questionnaire.
sample research proposal
Therefore, this research will not only identify the problems of the Batu town tax administration and tax payers, but also the cause of these problems. Multi-stage sampling technique will use to select sample tax payers. Tax should be paid to an authorized bank, using the Bank Payment Advice Form. Thtimated the buoyancy and elasticity of the overall and major individual tax categories p using the method of division index.
Most transitional economies are in the midst of a comprehensive reform of their government that include the tax administration and tailor them to the changing needs of a market environment.
The importance of a sound legal structure for effective tax administration and the importance of incorporating principles that will further tax compliance in the design of that legal structure. If the test results show that the group is non-compliant, the group members may be audited. Kothari, B L If payroll taxes are levied mainly on employers as is the case in the great number of transitional economies this can discourage entrepreneurial efforts, disincentive formal hiring and push economic activity underground.