Analysis of the Tax Compliance in the EU: VECM and SEM

Surugiu, Marius-Răzvan; Mazilescu, Cristina-Raluca; Surugiu, Camelia

doi:10.3390/math9172170

Cited by 4 publications

(3 citation statements)

References 40 publications

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“…Kepatuhan pajak ini dianggap sebagai kemampuan dari Wajib Pajak untuk membayarkan pajak mereka kepada negara (Oladipo et al, 2022). Kepatuhan pajak ini penting untuk meningkatkan penerimaan anggaran negara, yang nantinya digunakan untuk keperluan program-program pemerintah (Surugiu et al, 2021). Sampai saat ini kepatuhan pajak masih menjadi masalah penting yang diperhatikan oleh negara, khususnya pada negara berkembang, karena tingkat kepatuhan pajak yang masih tergolong rendah (Damayanti et al, 2021).…”

Section: Pendahuluanunclassified

Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak

Indrati,

Marceggiani

2023

E-Bis

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Berbagai negara, termasuk Indonesia, bergantung pada perpajakan sebagai sumber pendanaan terbesarnya. Maka dari itu, kepatuhan pajak terus menjadi perhatian pemerintah untuk terus ditingkatkan, karena rendahnya kepatuhan pajak dapat menyebabkan kegagalan terealisasinya program-program pemerintah, dan jika diabaikan dapat menyebabkan krisis nasional. Untuk mewujudkannya, diperlukan kesadaran dan sikap sukarela dari masing-masing individu selaku Wajib Pajak untuk melaksanakan kewajiban pajaknya secara benar berdasarkan perundangan yang berlaku. Selain itu, kepatuhan pajak juga dapat meningkat jika pengetahuan yang Wajib Pajak miliki memadai, yang didapatnya dari jenjang pendidikan. Dimana melalui pendidikan, seseorang dapat memperoleh pengajaran dan edukasi mengenai pajak secara benar, yang bisa diterapkan dalam kehidupan sehari-harinya. Dalam penelitian ini, menunjukkan hasil yang positif dari kesadaran, pengetahuan, dan tingkat pendidikan terhadap kepatuhan pajak. Dengan adanya niat dan keinginan dari Wajib Pajak untuk membayar kewajibannya, maka tingkat kepatuhan pajak di Indonesia akan terus meningkat.

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Section: Pendahuluanunclassified

Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak

Indrati,

Marceggiani

2023

E-Bis

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“…Šimović (2018) highlights that the growth of budget deficits was a result of the inadequate adjustment of public expenditures and raising interests on the public debt, causing losses Economies 2024, 12, 131 2 of 15 in tax revenues. Therefore, governments have an expanding need for financial resources (Surugiu et al 2021). Parfenova et al (2016) have indicated that the impact of the tax policy of the state is vital for a country's economy.…”

Section: Introductionmentioning

confidence: 99%

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Đurović Todorović,

Đorđević,

Mirović

et al. 2024

Economies

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This article provides panel data estimations of the tax revenue determinants in VG (Visegrad Group) countries (the Czech Republic, Hungary, Poland, and Slovakia) for the period 1994–2023. The aim of this research was to determine how the macroeconomic determinants affect the tax revenues in the selected countries. Within the static models, the Hausman test showed that the FE (fixed effects) model is appropriate and reflects the significant effects of the gross domestic product, population, inflation, unemployment, import, government revenue, government expenditure, and EU enlargement on the tax revenue. The PMG (Pooled Mean Group) model is an adequate model among the dynamic models and manifests the significant effect of the lagged value of the tax revenue. In the short term, growth of the gross domestic product and population by 1% causes higher changes in the tax revenue of 0.14% and 2.93%. Likewise, growth of the inflation rate by 1% decreases the tax revenue by 0.037%, which is higher than in the long term. Further, the results show that EU enlargement is significant for tax revenue in the short term, as well as in the long term. In the long term, unemployment has a greater significant effect on tax revenue, where 1% growth decreases the tax revenue by 0.15%. In contrast, government revenue is significant for tax revenue only in the long term, where 1% growth increases the tax revenue by 0.77%.

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“…A comparative analysis conducted by the European Commission (2019) on non-compliance among EU Member States (period 2001-2016 reveals that Slovenia is among the 14 Member States with the lowest estimated lost revenue regarding tax noncompliance (accounting for less than 5% of the EU-28 total). An additional integrative analysis on tax compliance by Surugiu et al (2021) utilized unbalanced panel data for the European Union (EU28), including Slovenian data, covering the period from 2007 to 2017. This analysis demonstrated a positive and significant influence of the quality of the education system on tax compliance, similar to findings in studies by Dayio glu Erul (2020) and Tilahun (2019).…”

Section: Introductionmentioning

confidence: 99%

Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception

Hauptman,

Žmuk,

Pavić

2024

JRFM

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Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall’s coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension.

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Analysis of the Tax Compliance in the EU: VECM and SEM

Cited by 4 publications

References 40 publications

Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak

Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception

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