The Experts below are selected from a list of 11919 Experts worldwide ranked by ideXlab platform
Michael Mckee - One of the best experts on this subject based on the ideXlab platform.
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Audit selection and firm compliance with a broad based sales Tax
National Tax Journal, 2005Co-Authors: Calvin Blackwell, Michael MckeeAbstract:This paper examines the process by which firms are selected for a sales Tax Audit and the determinants of subsequent firm compliance behavior, focusing upon the Gross Receipts Tax in New Mexico. A two–stage selection model is used to estimate the State’s Audit selection rule and, conditional upon Audit selection, the firm’s compliance choice. The first–stage estimation results indicate that Auditors select returns based upon a systematic, even if informal, Audit rule. The second–stage results show that firms that exhibit greater variation in deductions, provide services, miss filing deadlines, and have an out–of–state mailing address have a lower compliance rate.
Calvin Blackwell - One of the best experts on this subject based on the ideXlab platform.
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Audit selection and firm compliance with a broad based sales Tax
National Tax Journal, 2005Co-Authors: Calvin Blackwell, Michael MckeeAbstract:This paper examines the process by which firms are selected for a sales Tax Audit and the determinants of subsequent firm compliance behavior, focusing upon the Gross Receipts Tax in New Mexico. A two–stage selection model is used to estimate the State’s Audit selection rule and, conditional upon Audit selection, the firm’s compliance choice. The first–stage estimation results indicate that Auditors select returns based upon a systematic, even if informal, Audit rule. The second–stage results show that firms that exhibit greater variation in deductions, provide services, miss filing deadlines, and have an out–of–state mailing address have a lower compliance rate.
Madina Serikova - One of the best experts on this subject based on the ideXlab platform.
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The importance of innovative tools application in the development of state Tax Audit
Entrepreneurship and Sustainability Issues, 2020Co-Authors: Madina Serikova, Lyazzat Sembiyeva, Maryna Karpitskaya, Lyazzat Ziyadenovna Beisenova, Balsheker Ashikbayevna Alibekova, Aigerim ZhussupovaAbstract:The aim of the study is to develop theoretical and methodological approaches, implementation mechanism and scientific and practical recommendations for improving the state Tax Audit and Tax administration in the conditions of innovative development. The main results are obtained and accurately reasoned using the methods of theoretical research, comparative analysis, statistical and econometric methods, methods of induction and deduction, tabular and graphical methods. The authors identify the interaction model between Tax and innovation systems at the international level. In addition, during the study the evaluation methodology of the governmental Tax Audit effectiveness were developed and tested, using the example of the Republic of Kazakhstan. The main directions of innovation development of the state Tax Audit and analysis of the scenario of the consequences of implementation are determined. The scientific novelty of this study is to develop assessment methodology of the state Tax Audit efficiency and identify approaches to improvement based on innovative tools. The study results are valuable from the point of view of subsequent developments in the space of state financial control.
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Tax revenues estimation and forecast for state Tax Audit
Entrepreneurship and Sustainability Issues, 2020Co-Authors: Madina Serikova, Lyazzat Sembiyeva, Kuralay Balginova, Gulzhan Alina, Aliya Shakharova, Anar KurmanalinaAbstract:The forecast model analysis of dependence of Tax revenues of the state budget on macroeconomic indicators is presented. For example, the hypothesis of the impact of total retail trade on domestic Taxes on goods, works and services through correlation and regression analysis is studied. Moreover, the influence of nominal income per capita, the volume of industrial products (goods and services), and investments in fixed capital on income Tax was assessed. In the course of the study, the indicator of crude oil and natural gas production was selected and its impact on Tax revenues from international trade and foreign operations of the country was analyzed. Thus, the importance of methods of forecasting Tax revenues in the context of state Tax Audit and budget planning is substantiated.
Sotirios P Chatzis - One of the best experts on this subject based on the ideXlab platform.
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gated mixture variational autoencoders for value added Tax Audit case selection
Knowledge Based Systems, 2020Co-Authors: Christos Kleanthous, Sotirios P ChatzisAbstract:Abstract In this work, we address the problem of targeted Value Added Tax (VAT) Audit case selection by means of machine learning. This is a challenging problem that has remained rather elusive for EU-based Tax Departments, due to the inadequate quantity of Tax Audits that can be used for conventional supervised model training. To this end, we devise a novel Gated Mixture Variational Autoencoder deep network, that can be effectively trained with data from a limited number of Audited Taxpayers, combined with a large corpus of filed VAT returns. This gives rise to a semi-supervised learning framework that leverages the latest advances in deep learning and robust regularization using variational inference. We developed our approach in collaboration with the Cyprus Tax Department and experimentally deployed it to facilitate its Audit selection process; to this end, we used actual VAT data from Cyprus-based Taxpayers. This way, we obtained strong empirical evidence that our approach can greatly facilitate the VAT Audit case selection process. Specifically, we obtained up to 76% out-of-sample accuracy in detecting whether a significant Tax yield will be generated from a specific prospective VAT Audit.
Romana Korez-vide - One of the best experts on this subject based on the ideXlab platform.
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Improving Tax Administration's Services as a Factor of Tax Compliance: The Case of Tax Audit
Lex localis - Journal of Local Self-Government, 2014Co-Authors: Lidija Hauptman, Mirjana Horvat, Romana Korez-videAbstract:In this paper the experiences of Taxpayers with the Tax Audits services as an important tool of Tax authorities’ struggle against Tax evasion are discussed. In the theoretical part of the paper the factors of Tax compliance and the Tax authorities’ measures in combating Tax evasion are examined, the levels of Tax rates and the compliance burden of European Union member states’ Tax systems are compared. In the empirical part of the paper the experiences of Slovenian companies with Tax Audit services are analyzed. Better understanding of the drivers of Taxpayer compliance behavior allows Tax administration to identify and implement policy measures more effectively.
