TAX AUDITS

Since 1998 Italy has adopted a method to audit small businesses (Studi di Settore), which de…nes the probability of tax audits based on presumptive and reported levels of output. In 2007 a letter campain was implemented by the Italian Tax Agency aimed at reducing manipulation of input reports for tax purpouses threatening that if the "anomaly" was not removed with the 2008 tax declaration, the probability of a thorough tax audit would have drastically increased. In this paper we analyse a large data set produced by the Tax Agency for this project and made of about 50,000 treated …rms and 150,000 controls using Coarsened Exact Matching (CEM) methods to control ex-ante for imbalance. We …nd that the letter campain had a positive and statistically signi…cant e¤ect looking on the average treatment e¤ect on the treated.

The Brazilian tax reform, consolidated through Constitutional Amendment No. 132/2023, represents a profound transformation in the country's fiscal structure, particularly in the management of state revenues. This study examines the implications of the reform, emphasizing its impact on fiscal federalism and state revenue collection. Through a historical and comparative analysis of previous tax systems, the article explores the shift from a fragmented, origin-based taxation model to a unified value-added tax (IVA) system focused on consumption at the destination. The study evaluates the redistribution of tax competencies, the expected fiscal adjustments for state governments, and the creation of compensatory funds to mitigate regional disparities. Empirical data from economic institutions indicate potential gains in efficiency and fairness but also reveal challenges in adapting to the new tax structure. The findings suggest that while the reform may enhance economic equity among states, its implementation will require strategic financial adjustments and continuous monitoring to ensure fiscal sustainability.

Much of public economics research examines the public sector's use of policy to influence the behavior of individuals to achieve societal goals. Because there may be many different policies to achieve the same societal goal, public economists are generally concerned with policy efficiency: Which policy among many will yield the desired result with the least amount of distortion or welfare loss? The aim of these three essays is to contribute to this discussion by examining the intended and unintended consequences of contemporary social policy. The first essay estimates the elasticity of taxable earnings to taxation. Taxation may improve social welfare by redistributing income and to support public infrastructure. However, taxation may also generate disincentives to work; so as tax rates rise, the amount of income subject to taxation plausibly declines. Because the net effect of proposed tax reform on government revenue depends on how elastic taxable earnings are to taxation, the response of earnings to taxation is fundamental in assessing the efficiency of the US tax code. I would like to thank my dissertation committee; Mark Duggan, Bill Evans, Jonah Gelbach, and Melissa Kearney. I would also like to thank Daniel Feenberg, Su

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak. Responden dalam penelitian ini adalah para pegawai pajak (fiskus) di KPP Pratama wilayah Batam Utara. Jumlah pegawai pajak yang menjadi sampel penelitian ini adalah 42 pegawai pajak dari Kantor Pelayanan Pajak Pratama di wilayah Batam Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus, sedangkan metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terbukti berpengaruh positif signifikan terhadap penerimaan pajak.. Kata Kunci : Kewajiban kepemilikan NPWP, pemeriksaan pajak, penagihan  pajak dan penerimaan pajak

Pemeriksaan pajak mempunyai pengaruh terhadap penerimaan pajak. kewajiban self assessment yang diberikan kepada wajib pajak membuat fiscus harus menguji tingkat kepatuhan wajib pajak sebagai bentuk pengawasan, hal tersebut berkaitan dengan jumlah pajak yang disetorkan kepada negara setiap tahunnya. Secara hipotesis, hipotesis yang diajukan untuk variable pertama ini adalah pengaruh pemeriksaan pajak terhadap penerimaan pajak yang telah diuji dengan menggunakan uji t yang terdapat dalam software SPSS 24 menghasilkan nilai thitung sebesar 3,634 lebih besar daripada nilai ttabel sebesar 1,9844 (3,634 > 1,9844) dengan nilai siginifikansi sebesar 0,000 dimana nilai tersebut lebih kecil dari pada nilai 0,05 sehingga dapat dikatakan bahwa terdapat pengaruh yang signifikan antara pemeriksaan pajak dengan penerimaan pajak.

Pemeriksaan pajak mempunyai pengaruh terhadap penerimaan pajak. kewajiban self assessment yang diberikan kepada wajib pajak membuat fiscus harus menguji tingkat kepatuhan wajib pajak sebagai bentuk pengawasan, hal tersebut berkaitan dengan jumlah pajak yang disetorkan kepada negara setiap tahunnya. Secara hipotesis, hipotesis yang diajukan untuk variable pertama ini adalah pengaruh pemeriksaan pajak terhadap penerimaan pajak yang telah diuji dengan menggunakan uji t yang terdapat dalam software SPSS 24 menghasilkan nilai thitung sebesar 3,634 lebih besar daripada nilai ttabel sebesar 1,9844 (3,634 > 1,9844) dengan nilai siginifikansi sebesar 0,000 dimana nilai tersebut lebih kecil dari pada nilai 0,05 sehingga dapat dikatakan bahwa terdapat pengaruh yang signifikan antara pemeriksaan pajak dengan penerimaan pajak.

Through the investigation of data from the Electronic Information System - SEI, Chronological Order and SIGGO - Integrated Government Management System, during the period from 2018 to 2021, we sought to verify whether Managerialism, a practice of modernizing World Public Administration, was properly applied to make the payment process related to public service more efficient in the Health Fund of the Health Department of the Federal District, and whether it was guided by constitutional principles and the Organic Law of the Federal District, such as Efficiency Science, Morality and Economics. With the use of tools such as information technology, the SEI, new legal mechanisms and the introduction of new and improved management of processes and services with the use of quantitative and qualitative research methodology in the analysis of data on the number of processes received and payed, it will become clear that Managerialism was applied in the best possible way through the maximization of the number of processes payed to suppliers of products and service providers to the SUS of the Federal District, and consequently the improvement of the life of the citizen, in addition to expanding the capacity of Management, through courses and direction of the capacities and qualifications of each server for the development of their skills, thus allowing the implementation of Managerialism within the scope of the Financial Board of the Health Fund of the Federal District.

Since the beginning of time, there has been a marked coefficient in humanity, which has changed its name over time, this concept refers to the organization of the social structure, whether it is described by law or by mutual thought; Fees, or taxes, were part of history, whether direct as a payment in currency (a term used with multicultural coverage and “ad tempus”), or indirectly through an action that results in payment. Within the current molds, the rationalization of the Brazilian Federative Republic was no different, as it was found in the various pillars of its formation, the questioning of taxes, which were inserted in the architecture of the State, respecting the principle of reason of economic capacity. In order for the performance of the activities conferred by the State to be carried out, the tax burdens would necessarily be raised, which would confer control of the Moorish income for the inspection of products from each region, serving for the administrative structure to remain resolute. However, to combat something very present in human beings, generalized greed, the State foresaw measures to reduce undue subtraction through the Fiscal Responsibility Law (Complementary Law Number (Article 5, XXXIII, XXXIV, LXXII, of the Federal Constitution and Articles 2 and 3 of Law Number 9,784/99) as a crucial factor for external control, and the Principle of Tax Legality (Article 150, I, Federal Constitution ), compatibility between what can be collected and what can be applied by law.

The research aims to explore the constitutionalization process of the Agrarian Reform. The entry of Agrarian Reform into the constitutional text was marked by an intense dispute, involving parliamentary debate and violence against social movements that resumed the organization of struggles in the countryside after the period of the Military Dictatorship. Social struggles were fought in the process of formulating and executing the First National Plan for Agrarian Reform (I PNRA), which in many respects advanced the positions that were consolidated in the constitutional text. In this research we go through the entire dispute around the constitutional text, both in the parliamentary arena and in the social environment, and the ``Caderno de Conflitos`` will be our point of reference, by recording the violence in the period, as well as for echoing the conceptions of Agrarian Reform that were being elaborated by the social movements. It is also interesting in our elaboration to understand how the Pastoral Land Commission, through ``Caderno de Conflitos``, founded the right of peasants to land, as well as witnessed the conflicts of the period from a pastoral point of view. The research will concentrate the analyzes between 1985 and 1988. It will have as source the bibliography on the subject, Newspapers, the ``Caderno de Conflitos`` and documents produced by the social movements. The methodology is based on references produced by Legal Pluralism and historical-dialectical materialism, based on the reading of works by José Gomes da Silva. through the ``Caderno de Conflitos``, he founded the right of peasants to land, as well as witnessed the conflicts of the period from a pastoral point of view. The research will concentrate the analyzes between 1985 and 1988. It will have as source the bibliography on the subject, Newspapers, the ``Caderno de conflitos``and documents produced by the social movements. The methodology is based on references produced by Legal Pluralism and historical-dialectical materialism, based on the reading of works by José Gomes da Silva. through the ``Caderno de Conflitos``, he founded the right of peasants to land, as well as witnessed the conflicts of the period from a pastoral point of view. The research will concentrate the analyzes between 1985 and 1988. It will have as source the bibliography on the subject, Newspapers, the ``Caderno de conflitos``and documents produced by the social movements. The methodology is based on references produced by Legal Pluralism and historical-dialectical materialism, based on the reading of works by José Gomes da Silva.

Data constitute the new wealth in the context of the information society, composing a new kind of good: digital goods, which range from files - such as e-books, photos, videos and audios, to platform accounts, airline miles, among others. so many possibilities. There are still many technological issues in need of regulation, highlighting in this work the theme of the transmission of digital assets from a deceased person to his heirs, constituting the digital inheritance. Thus, this research seeks to understand the transmission of post mortem digital assets, in the context of the absence of legal provisions, observing the fundamental right to the protection of personal data and the particularities of each type of digital asset. To achieve this objective, a survey was carried out based on the indirect documentation technique and the deductive method. Finally, despite bills against the law, the feasibility of applying the understanding set out in this work is already seen in court decisions.

Penelitian ini dilakukan di KPP Pratama Bitung. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Variabel dalam penelitian ini yaitu metode pemeriksaan pajak sebagai variabel bebas X dan kepatuhan wajib pajak badan sebagai variabel terikat Y. Hasil penelitian menunjukan bahwa data kuesioner dilihat dari tingkat validitas dan realibilitas adalah normal atau valid. Hasil pengujian normalitas menunjukan bahwa data tersebut bersifat normal. Kemudian pengujian linearitas menunjukan bahwa data tersebut bersifat linear dilihat dari kriteria pengujian yaitu nilai Signifikan kurang dari nilai hitung. Kemudian uji T diputuskan bahwa terdapat hasil yang signifian antara variabel pemeriksaan pajak terhadap kepatuhan wajib pajak badan. Selanjutnya pengujian terakhir yaitu uji regresi sederhana, berdasarkan hasil uji yang sudah dihitung oleh SPSS, diketahui bahwa hasil nilai signifikan pada tabel uji regresi sederhana lebih kecil dari  nilai r tabel. Maka dapat dis...

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak. Responden dalam penelitian ini adalah para pegawai pajak (fiskus) di KPP Pratama wilayah Batam Utara. Jumlah pegawai pajak yang menjadi sampel penelitian ini adalah 42 pegawai pajak dari Kantor Pelayanan Pajak Pratama di wilayah Batam Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus, sedangkan metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terbukti berpengaruh positif signifikan terhadap penerimaan pajak.. Kata Kunci : Kewajiban kepemilikan NPWP, pemeriksaan pajak, penagihan  pajak dan penerimaan pajak

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak. Responden dalam penelitian ini adalah para pegawai pajak (fiskus) di KPP Pratama wilayah Batam Utara. Jumlah pegawai pajak yang menjadi sampel penelitian ini adalah 42 pegawai pajak dari Kantor Pelayanan Pajak Pratama di wilayah Batam Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus, sedangkan metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terbukti berpengaruh positif signifikan terhadap penerimaan pajak.. Kata Kunci : Kewajiban kepemilikan NPWP, pemeriksaan pajak, penagihan  pajak dan penerimaan pajak

The Norwegian Tax Administration operated multi-year random audits of personal income tax returns. We exploit this exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic responses of compliant and noncompliant audited taxpayers. A priori, the literature has suggested two competing effects: A post-audit deterrence effect-whereby audits prompt taxpayers to comply in subsequent years-or a "bombcrater" effect-whereby audits lower taxpayers' subjective probability of detecting future evasion and hence weaken compliance. Our results show improved future compliance for five post-audit years by those that were found noncompliant in the audits, despite the absence of penalty, suggesting that it is not the monetary payment per se that carries a deterrence effect. Those that were found compliant, however, show no signs of behavioral adjustments. Although the findings are consistent with the deterrence effect, mainly stemming from being caught of wrongdoing rather than a penalty, we argue that there is also a "learning" effect with the important implication that better information for taxpayers critically complements tax audits.

Empirical studies suggest that the effects of tax audits are not only in terms of recovered unpaid tax (direct effect) but there are also indirect effects in terms of future better compliance that tend to outweigh the direct effect. However, current policy decisions on the allocation of investigation resources across different groups of taxpayers generally neglect the indirect effects, generating a potential resource misallocation issue. With the aim to clarify a possible mechanism through which the indirect effects work, the authors model tax compliance as a social norm and show that taxpayers’ interdependencies introduce a multiplier effect to an increase in the audit rate.

Tax legislation is constantly changing, so there are several opportunities of tax theses that allow the reduction of the tax burden and the recovery of credits. O tax planning allows the company to avoid paying taxes improperly, form that this economy be likely to be reversed in investments and improvements in company. Against Furthermore, this article sought to demonstrate the repercussions on the thesis of exclusion of ICMS from the base in calculation of PIS and of the COFINS for catching up that goal took place a study in case in three real companies that filed this action, demonstrating the savings that these companies may get.  In addition, from that, were addressed at most recent decisions of the Attorney's Office General of union about the theme.

Tax is the biggest source of income in Indonesia in financing development. Efforst to maximize state revenue cannot be depend rely on by the role of the Director General of Taxes or Tax Officials, but also the active role of taxpayers. The purpose of the this study is to find empirical evidence about the influence of tax audits, tax collections and taxpayer compliance on tax revenue. The sample used in this study was 100 respondents. The data collection method uses basic data of obtained from the Questionnaire distribution to research respondents. The data collected in this study is multiple linear regression analysis with the using SPSS. The results of the study showed that tax audits, tax colletion and taxpayer compliance in silmutan and partial have a significantly effect on tax revenue. Tax audits has not an effect on tax revenue. Tax collection has an effect on tax revenue. Taxpayer compliance has an effect on tax revenue.

Tax is the biggest source of income in Indonesia in financing development. Efforst to maximize state revenue cannot be depend rely on by the role of the Director General of Taxes or Tax Officials, but also the active role of taxpayers. The purpose of the this study is to find empirical evidence about the influence of tax audits, tax collections and taxpayer compliance on tax revenue. The sample used in this study was 100 respondents. The data collection method uses basic data of obtained from the Questionnaire distribution to research respondents. The data collected in this study is multiple linear regression analysis with the using SPSS. The results of the study showed that tax audits, tax colletion and taxpayer compliance in silmutan and partial have a significantly effect on tax revenue. Tax audits has not an effect on tax revenue. Tax collection has an effect on tax revenue. Taxpayer compliance has an effect on tax revenue.