It is well understood that Quill Corp. v. North Dakota prevents states from effectively collecting sales and use taxes that are owed on purchases by state residents from remote sellers. That is because Quill prohibits states from requiring sales tax collection by sellers that lack a physical presence in the state, even when they do substantial business in the state. Although the purchasers in s...

This study aims to examine the effect of moral obligation and digitization tax services on taxpayer compliance with nationalism as a moderator. The population used in this are taxpayers who understand process reporting paying taxes. number data is 100 respondents taken through questionnaire using partial least squares (PLS) analysis. Based statistical tests, results show that Moral Obligations ...

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...

Tax reform has been an integral part of the economic reforms of most countries that have undertaken structural adjustment programmes. Even in the developed countries, tax reforms have been a prominent feature during the 1980s. One of the important reasons impelling governments of the developing countries embarking on economic reform programmes to undertake tax reform has been the need to cut th...

1273 National Tax Journal Vol. LIII, No. 4, Part 3 Abstract The remote vendor problem challenges the sales tax as a revenue producer; even more critical, though, is damage to economic balance, efficiency, and fairness. Congressional relief from the physical presence rule—rendered obsolete by uncertainty about what presence means and by “click and brick” affiliates—requires no undue burden for m...

Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of regulations, it will result non-compliance rules, so end also level mandatory compliance an impact on low be received by state, as well if is low. In country, decrease revenue result, one indicators taxpayers must disciplined report...

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the ‘Tax Audit Framework’ when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 5...