Automation in Tax Administration

Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration)

This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and...

GLOBAL CHALLEGGES IN TAX ADMINISTRATION , edited

Australia is definitely not “down under” when it comes to taxes. This book is a collection of the most interesting papers from the Sixth International Conference on Tax Administration held in Sydney by the leading Australian tax research group the Australian Taxation Studies Program (Atax), University of New South Wales in April 2004. The sub-title of the Conference was “Challenges of Globalisi...

Tax Evasion, Taxation Inspection and Net Tax Revenue: from an Optimal Tax Administration Perspective

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...

Bush Administration Tax Policy: Distributional Effects

Bayesian Networks on Income Tax Audit Selection - A Case Study of Brazilian Tax Administration

Tax administrations in most countries have more corporate and personal information than any other government office. Data mining techniques can be used in many different problems due to the large amount of tax returns received every year. In the present work we show an essay of the Brazilian Tax Administration on using Bayesian networks to predict taxpayers behavior based on historical analysis...