Should Governments Apply a Correction for the Cost of Taxation in Social Cost Benefit Analysis?

Jacobs, Bas; Thinking, Latest

doi:10.21036/ltpub10735

Cited by 1 publication

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Firstly, in a country such as Pakistan, it is vital that the government creates awareness among taxpayers and builds trust so that they are more likely to have higher tax morale. Secondly, the government needs to use ICT because sophisticated online methods can help create an environment conducive to paying taxes (Jacobs, 2017). Thirdly, the government should not focus on increasing tax rates but prioritise broadening the tax base so that the perceived fairness of the tax system is not further affected.…”

Section: Discussionmentioning

confidence: 99%

“…Investment in ICT provides tax authorities access to higher-quality information that is critical for broadening the tax base and assisting in monitoring and compliance efforts (Jacobs, 2017). Additionally, ICT facilitates taxpayers by improving their understanding of tax rules and reducing the time taken to file tax returns (Coulibaly and Gandhi, 2018; Tomar et al , 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective

Hasan

Sheikh²,

Farooq

2023

MEDAR

View full text Add to dashboard Cite

Purpose This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context. Design/methodology/approach Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities. Findings Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals. Practical implications The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions. Originality/value This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%