Factors Explaining Tax Compliance Lagos Rodríguez, Mª Gabriela
Finanse i Prawo Finansowe,
11/2022, Volume:
1, Issue:
Sp. Issue
Journal Article
Peer reviewed
Open access
The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated ...aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration.
The economic opening in Colombia generated expectations among the large business associations and pessimism among workers, small agricultural producers and in some academic sectors. This research ...analyzes the effects of the opening process on the public economy. A bibliographic and national statistics review was carried out for the analysis, mainly finding that public assets were sold for more than ten billion dollars, the external sector suffered an accumulated trade deficit of 82,056 million dollars FOB in its last eight consecutive years since 2014, public revenues decreased due to the reduction in tariffs and were compensated both with increases in VAT, as well as by increasing the tax base. There was a recomposition in the sectors as proportions of the GDP, generating losses for the agricultural and industrial sectors while the financial and construction sectors benefited more.
La apertura económica en Colombia generó expectativas entre los grandes gremios empresariales, así como pesimismo entre los trabajadores, pequeños productores agropecuarios y en algunos sectores académicos. En esta investigación se analizan los efectos del proceso de apertura sobre la economía pública. Se realizó una revisión bibliográfica y de estadísticas nacionales para el análisis, encontrándose principalmente que se vendieron activos públicos por más diez mil millones de dólares; el sector externo sufrió un déficit comercial acumulado de 82.056 millones de dólares FOB, en sus últimos ocho años consecutivos desde 2014; los ingresos públicos se disminuyeron por la reducción de aranceles y fueron compensados tanto con alzas en el IVA como con el aumento de la base gravable. Se presentó una recomposición en los sectores como proporciones del PIB, generando perjuicios para el sector agropecuario e industrial mientras que el sector financiero y la construcción fueron más beneficiados.
The Mexican economy experienced a shortage of natural gas from the second quarter of 2012 through the second half of 2013. In order to deal with this problem, the state-owned national supplier of ...natural gas (Pemex) implemented a system that restricts the amount of natural gas used by the manufacturing sector. With this information, we have constructed a “shortage index” that represents the percentage of natural gas restricted per month in each region. We quantify the effect of natural gas shortages on the manufacturing sector and GDP using a panel data model with state and time fixed effects. We estimate that the natural gas shortage reduced Mexican GDP annual growth rate by 0.28 percentage points in the second quarter of 2013.
•A panel data model is estimated using as main exogenous variable a shortage of natural gas index.•An increase of 10 percent of shortage in natural gas supply reduces manufacturing production by 0.32 percent.•The natural gas shortage reduced the Mexican GDP annual growth rate by 0.28 percentage points in Q2 2013.
This article examines the problems associated with the formation and development of the utility sector in individual countries, as well as the use of energy in this sector. According to the temporal ...retrospective analysis, the authors have provided recommendations for ensuring the sustainable development of the utility sector in a variety of countries by reducing energy intensity and energy consumption, introducing green technologies, and taking into account the structure of the utility sector’s energy consumption. The article explores the dynamics of electricity production for 2012-2021 in China, the United Kingdom, the United States, and some European countries, as well as differences in the degree of electricity independence among them. These differences are reflected in the division of countries into electricity-sufficient and electricity-deficient countries, with a predominance of the latter. A study of the dynamics of energy consumption from 2012 to 2021 has been presented by the authors in order to estimate the level of fuel consumption per unit of the gross domestic product produced by the country. According to the analysis performed, the dynamic of electricity price indexes for Germany, Great Britain, Italy, and France for 2019-2021 indicates that the high cost of energy threatens both the availability of basic energy requirements for the utility sector and the competitiveness of the entire industry. Excessive energy production costs automatically increase the prices of goods and services for all utility consumers. Analysis of the dynamics of household electricity use for 2012-2021 has revealed trends towards diversification and an increase in the share of alternative energy sources in the total volume of energy consumption. The dynamics of the share of renewable energy sources in the total electricity production analyzed by the authors indicate that the provision of energy services and energy consumption should be more efficient and energy-saving. A statement of the problem of utility sector use and its connection with important scientific or practical tasks has been proposed in the article. The utility sector depends significantly on the political context and the public trust factor of society. It represents an important part of the economy and is characterized by the presence of multilateral connections with other spheres of the social economy. In many countries, the utility sector is represented by public services. Considering this, the authors have noted that it must be regulated quite strictly. Clearly defined property rights are a significant factor influencing the process of reforming the utility sector. The article stresses that one of the characteristics of the utility sector is its attachment to individual use by end users and its reliance on electricity. In addition, the authors have emphasized that scarcity of resources, relevant geopolitics, and the economy of a particular country, as well as agreements on the supply of gas, oil, and coal influence the politics of the electricity market globally
This paper is about how to learn from past experience and how to move towards the new forms of capitalism that must be at the heart of a mission-driven system, in which the big issues of our time ...such as the digital divide, health systems and climate change are central, and how to work together to address them. This paper is about how to design a production system that is collective, but more importantly one that properly distributes the rewards, rather than the dysfunctional way we currently do it, which is to socialise the risks and costs and then privatise the benefits. I have had the honour of working with policy makers around the world to bring the notion of challenge, purpose and mission-drive to the heart of public policy design. This paper is also about systemic change, about what it really means, about how we understand the economy, about how to produce differently.
Human society is approached / studied by the integrated system of sciences in all its aspects, ie multicriterial and multidimensional. A particularly important area of investigation is represented by ...the economic or social relations or relationships, respectively the links between the members of society as individuals or constituted in different communities; an essential subsystem of these, in this case the distribution relations, are those of a financial nature, which are the subject of the preoccupations of the science of finance with all its branches, among which the public finances. As such, we perceive the finance / public finances, on the one hand, as an economic category or an economic concept, and on the other, as a science that studies the many aspects resulted from the development of specific relationships in all their complexity. The conclusion or finding that we need is, in our opinion, that the finances, including the public ones, are an area of human activity of both cognitive and pragmatic nature. The scientific character of the knowledge and practices specific to the public finances, respectively their scientific status, is unanimously recognized today as a natural result of the theoretical and practical accumulations gained over the years, especially after the works/ studies of A.Smith and D. Ricardo. The systematic preoccupations for defining and delimiting the object of study and action and / or manifestation of public finances have been intensifying since the last century, but concerns have been in the most advanced states of the world since the nineteenth century, but not only . The opinions expressed generally refer to the common elements, but there are also inconsistencies between them
This article proposes a multilevel bike-sharing assessment framework based on the concept of public value. This approach makes it possible to combine customer satisfaction with the transport service ...system with determinants of demand for bicycle services in the form of value. The framework aims to evaluate the parameters of public bike systems (PBS) that determine user value, and that co-create user value, system value, and social and ecological value, to identify the characteristics of the bicycle that need improvement in order to meet users’ needs and optimize quality. The framework uses empirical verification through satisfaction surveys of PBS users in Lodz, Poland. The results of the study were subjected to factor analysis, which revealed four groups of factors that satisfy public bike users: (1) impact on the health, environment, mobility and traffic in the city, (2) reliability, and comfort, (3) intramodality, (4) price and technical availability.
La corrupción en la economía pública en España está generando muchas y muy diversas propuestas de medidas para combatirla. En este trabajo se presenta un método de ordenación de dichas medidas a ...partir de una combinación de dos teorías criminológicas, la Teoría de las Expectativas Racionales y la Teoría de las Actividades Rutinarias. El método distingue cuatro espacios de riesgo de corrupción articulados en torno al ciclo de las políticas públicas: delincuentes, guardianes, escenarios y víctimas. En cada uno de estos espacios la política anticorrupción posee una naturaleza diferente y, en consecuencia, unos objetivos e instrumentos específicos.
El método que se propone permite ubicar cada propuesta en un espacio concreto y así obtener una visión panorámica de las mismas, a partir de la cual se pueden hacer valoraciones desde una perspectiva integral de lucha contra la corrupción pública. En particular, facilita la identificación de ámbitos en los cuáles hay insuficiencia o duplicidades de propuestas, incoherencias e incompatibilidades, así como círculos viciosos (que retroalimentan la corrupción) y virtuosos (que aceleran su reducción). Más allá de las medidas específicas, permite comparar planes anticorrupción, facilitando las evaluaciones técnicas y políticas a priori y su posible integración. Por último, puede ayudar a elaborar cronogramas para combinar medidas cuya efectividad responda a tiempos políticos diferentes.
PDF
