• The Journal of Asian Finance, Economics and Business
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• v.6 no.4
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• Molecules and Cells
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• v.19 no.1
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• pp.149-154
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• 2005

Cyclic nucleotide-gated (CNG) channels encoded by the tax-4 and tax-2 genes are required for chemosensing and thermosensing in the nematode C. elegans. We identified a gene in the C. elegans genome, which we designated cng-1, that is highly homologous to tax-4. Partial CNG-1 protein tagged with green fluorescent protein was expressed in several sensory neurons of the amphid. We created a deletion mutant of cng-1, cng-1 (jh111), to investigate its in vivo function. The mutant worms had no detectable abnormalities in terms of their basic behavior or morphology. Whereas tax-4 and tax-2 mutants failed to respond to water-soluble or volatile chemical attractants, the cng-1 null mutant exhibited normal chemotaxis to such chemicals and a tax-4;cng-1 double mutant had a similar phenotype to tax-4 single mutants. Interestingly, cng-1 and tax-4 had a synergistic effect on brood size.

• Journal of the Korea Convergence Society
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• v.9 no.3
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• pp.45-51
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• 2018

According to the report, the World Economic Forum predicted that by 2020, more than 5.3 million jobs will be lost. Among them are accountants and tax accountants as well. Accountancy is a professional practice, accounting for management consulting, accounting audit, and management consultancy, and tax accountant duties are a professional profession that carries out duties such as tax returns and tax laws. Therefore, this study proposes a method to build transparent and safe tax and accounting information by increasing the efficiency of tax and accounting work by building a block chaining accounting and tax information suitable for the fourth industrial revolution era.

• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Asia pacific journal of information systems
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• v.33 no.4
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• pp.1016-1035
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• 2023

Corporate tax avoidance has been the subject of international debate since the Enron scandal and has raised awareness of the need for greater transparency in financial markets. Efforts have been made to strengthen financial reporting requirements and meet the needs of investors and other stakeholders, including digitalization of financial reporting through Extensible Business Reporting Language (XBRL). This study examines the impact of the mandatory adoption of XBRL on corporate tax avoidance. We tested our predictions using a panel dataset of Indonesian firms listed on the IDX stock exchange. Based on available information in the DATASTREAM database covering the 2013-2017 period, we used two proxies for tax avoidance i.e., GAAP effective tax rate and current effective tax rate. We estimated multiple regression model including industry and year fixed effects. The results show that XBRL implementation has reduced corporate tax avoidance. These findings suggest that improving corporate transparency through XBRL could play a deterrent tool to corporate tax avoidance. The results of this study should be useful to tax authorities and accounting standard setters supporting the benefits of digitalizing financial reporting and continuing to complete XBRL taxonomies around the world.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.823-832
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• 2021

In Vietnam, tax compliance has become an important goal in the tax reform strategy. In the context of technology 4.0, the application of the electronic tax system is of great significance to small- and medium-sized enterprises (SMEs). The paper explores factors influencing electronic tax compliance of SMEs in Vietnam. Data from 402 SMEs, who are business taxpayers, was selected through a researcher-designed questionnaire survey method. The results indicate that four groups of factors have significant effects on electronic tax compliance among Vietnamese SMEs. These groups include Taxpayer Awareness (TA), Perceived Ease of use (PTE), Vietnamese tax administration (VTA,) and Efficiency of Vietnamese tax policy (VTP). The factor analysis was adopted; Cronbach's alpha coefficients were calculated, exploratory factor analysis (EFA) was used. The findings found that among these four groups, the most influencing factor is taxpayer awareness. It is suggested that the Vietnamese government should pay attention to promote and support SMEs to raise full awareness of tax obligations. This could be done through various methods such as conducting workshops for updating tax policies and short courses to business taxpayers of electronic tax compliance. The study is expected to provide some important implications for policy-makers and practitioners in tax policy reform in Vietnam.

• Asia-Pacific Journal of Business
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• v.10 no.4
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• pp.197-204
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• 2019

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

• Environmental and Resource Economics Review
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• v.9 no.4
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• pp.701-725
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• 2000

Environmental taxes tend to compound the welfare cost of pre-existing tax distortions, the tax-interaction effect, however they also raise government revenues, tax revenue-recycling effect. By incorporating these two opposite tax effects, this paper examines a second- best environmental taxation for a polluting monopolist with distortionary taxes. The analysis suggests that the complications posed by pre-existing tax distortions as well as market structure can be key considerations in designing environmental taxes. In the tax setting game between regulator and regulated firm, we also derive the equilibrium tax rate and examine its relationship with distortionary taxes.

• Journal of the Korean Institute of Navigation
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• v.24 no.4
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• pp.255-267
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• 2000

This paper aims to compare tax systems related to shipping companies among German, Norway, the Netherlands, UK and Korea and to identify which country has the most competitive edge in terms of tax burdens. The previous studies of international comparison of shipping competitiveness have been simply concerned with the international comparison of nominal tax rates of some foreign countries with Korea. One of their shortcomings have not fully considered tax systems inherent in the shipping industry, which may produce different conclusions. Having home it in mind, this study has tried to calculate effective tax rates among countries concerned, taking fully into account tax systems of the countries.

• Korea Journal of Hospital Management
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• v.4 no.2
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• pp.330-353
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• 1999

It is needed for human-being to get the better healthcare and to be educated well for happiness. In korea, they have had less interest in the healthcare than the education. In this study, the role of taxes was surveyed for the improvement of the healthcare. Many articales on the tax system of the healthcare were investigated. And it was searched also what is the key factors of tax expenditures for the improvement of the healthcare. Through a survey to the staffs of medical services, tax experts, the receiver of medical services and tax officiers, the gap of opinions in each group and the factors of tax expenditures were analysed. The findings of this study are as following: Firstly, For the improvement of the healthcare the acceptability of tax deduction is needed. Secondly, is found that there is a meaningful difference between the staffs of medical services and tax officiers in the acceptability of tax expenditures.