Purpose: Tax compliance is one of the significant factors militating against sustainable revenue mobilization in developing economies, including the Nigerian economy. This work therefore evaluates the impact of tax audits on improving tax compliance in Ogun State, taking a critical focus on the frequency, penalty, effectiveness, and moderating effect of taxpayer education. Methodology: The study adopts a quantitative cross-sectional research design. Primary data were collected through structured questionnaires administered to officials of the Ogun State Internal Revenue Service and professional accountants of selected small and medium-sized enterprises. A stratified random sampling technique was used; 331 valid responses were retrieved. Data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to test both direct and moderating relationships among the variables. Results and conclusion: Results reveal that tax audits greatly improve tax compliance in Ogun State. Frequency of tax audit is identified as the most significant predictor of tax compliance, followed by effectiveness and penalty of tax audit. However, it was found that taxpayer education positively affects tax compliance and also moderates tax audit effectiveness & tax compliance. It can be concluded that the role of effective and regular taxation audits, in conjunction with sufficient taxpayer education, is imperative in ensuring and improving the levels of voluntary taxation compliance. Implication of findings: The findings suggest that the Nigeria taxation system can benefit from enhancing the capacity for taxation audits and increasing the focus and activities on taxpayer education as approaches for improving the levels of voluntary taxation compliance.
This article explores Turkey’s national cinema policy’s legal, economic, and geopolitical foundations during and after World War II. Focusing on the 1948 Municipal Revenues Law, which introduced differentiated admission taxes for domestic and foreign films, the study examines how this fiscal tool functioned as economic regulation and a mechanism of cultural protectionism. Drawing on archival records, parliamentary debates, diplomatic correspondence, and trade data, the article traces how Turkish cinema gained institutional ground against Hollywood’s dominance and Egyptian melodrama’s popularity. The analysis reveals how taxation policies, sectoral mobilisation, international agreements, and cultural diplomacy converged to open space for domestic film production. Situating Turkish cinema within broader Cold War dynamics and cultural imperialism debates, the article argues that national cinema policy was shaped at the intersection of internal industrial agency and external political pressures, challenging conventional accounts of postwar cultural development.
This article seeks to deepen discussions on dependency and public fund in the Brazilian and Latin American contexts. It assumes that the capital cycle in dependent economies presents peculiarities due to the massive presence of foreign capital and the role of the state, which must ensure instruments and conditions for the reproduction of capital internally and the maintenance of value transfers to central countries. In this context, the export-oriented pattern of productive specialization and the characteristics of economic policy that support this pattern of capital reproduction are discussed. Methodological procedures include a bibliographic survey on public fund, dependency, and taxation, and qualitative and quantitative data were mobilized from reports by the Brazilian Federal Revenue Service (RFB), the Economic Commission for Latin America and the Caribbean (ECLAC), the Inter-Union Department of Statistics and Socioeconomic Studies (DIEESE), and data extracted from The Atlas of Economic Complexity. The analysis shows that the collection and allocation of public fund are impacted by overexploitation and value transfers, with taxation used to favor the extractive and rentier sectors of elites historically uninterested in national development or stimulating the domestic market. The conclusion is that asserting sovereignty requires a plan to overcome dependency, limiting value transfers and keeping rent within national economies, socializing the wealth currently concentrated among local and foreign elites.
Tax reforms have become central instruments for strengthening fiscal capacity, reducing revenue leakages, and promoting sustainable development at the sub-national levels in Nigeria. In Nasarawa State, the enactment of the Harmonization and Administration of Revenue Law (2020) and its Amendment (2023) marked a significant shift in property taxation and revenue administration. Hence, this study examined the implications of these reforms on property taxation and real estate development. A qualitative research design was adopted, employing semi-structured interviews with Estate Surveyors, Real Estate Developers, Revenue Officials, Landlords, and Community Representatives. Thematic analysis was used to identify key perspectives and stakeholder opinions. The findings revealed that the reforms introduced major changes, including the centralization of property tax collection, digitization of revenue processes, and expansion of taxable items. These measures enhanced transparency, improved investor confidence, and reduced incidences of multiple taxation. However, the reform also increased compliance costs and administrative burdens for developers and landlords. Thus, while some developers welcomed the predictability of taxation, others considered that probable higher levies may discourage new investments, especially in low and middle-income housing. Consequently, the research noted some gaps in taxpayer sensitization, administrative efficiency, and institutional coordination. The study thus concludes that while the reform enhanced fiscal efficiency; they have significant implications on real estate development. The study therefore recommended targeted tax incentives for affordable housing, stronger sensitization, reinvestment of revenues into urban infrastructure, and capacity-building for the Nasarawa State Internal Revenue Service. Importantly, the Nigerian Institution of Estate Surveyors and Valuers (NIESV) should be formally incorporated into the implementation framework to ensure fairness in property valuation and promote sustainable real estate development.
One of the conditions for the sustainable development of the economy of any state is the formation of financial resources and the availability of their sources. Depending on the policy pursued by the state, the sources of formation of financial resources are internal and external, but, as a rule, internal sources always prevail. Internal sources are the state's own revenues, both tax and non-tax. The tax system is the fundamental economic mechanism that directly affects both the overall development of the economy and the standard of living of the country's society. In legal terms, the tax system represents a set of state policy and legislative regulation processes implemented in the field of taxation, as well as mechanisms for implementing tax control and administration, which define the rights and obligations of the parties participating in tax relations. This article attempts to reveal the role of the tax system, as well as the theoretical nature and practical significance of its components from the perspective of both the state and society.
Taxes are the main source of state revenue which plays an important role in financing development and the provision of public services. However, the level of compliance of taxpayers, especially Micro, Small, and Medium Enterprises (MSMEs), is still a challenge in the tax system in Indonesia. This study aims to analyze the influence of tax paying awareness, tax sanctions, and tax knowledge on the compliance of MSME taxpayers with morals as a moderation variable. This study uses a quantitative approach with a survey method. The research population is MSME taxpayers registered at KPP Pratama Bulukumba. Sampling was carried out using non-probability sampling techniques. Data were collected through a questionnaire on a Likert scale and analyzed using Moderated Regression Analysis (MRA).The results of the study show that tax paying awareness, tax sanctions, and tax knowledge have a positive effect on taxpayer compliance. In addition, morals have been proven to strengthen the influence of tax payment awareness on taxpayer compliance, but do not moderate the influence of tax sanctions and tax knowledge on compliance. These findings suggest that moral factors play a selective role in shaping tax compliance, particularly when interacting with awareness-based internal factors. Theoretically, this study expands the application of the Theory of Planned Behavior by integrating moral values (morals) as a moderation variable in the context of taxation. Practically, the results of this study imply that efforts to improve tax compliance not only need to emphasize the enforcement of sanctions and increase tax knowledge, but also the strengthening of taxpayers' awareness and moral values to encourage voluntary and sustainable compliance.
Juvenal Domingos Júnior, Augusto Faria, E. Seiti de Oliveira
et al.
This paper presents BR-TaxQA-R, a novel dataset designed to support question answering with references in the context of Brazilian personal income tax law. The dataset contains 715 questions from the 2024 official Q\&A document published by Brazil's Internal Revenue Service, enriched with statutory norms and administrative rulings from the Conselho Administrativo de Recursos Fiscais (CARF). We implement a Retrieval-Augmented Generation (RAG) pipeline using OpenAI embeddings for searching and GPT-4o-mini for answer generation. We compare different text segmentation strategies and benchmark our system against commercial tools such as ChatGPT and Perplexity.ai using RAGAS-based metrics. Results show that our custom RAG pipeline outperforms commercial systems in Response Relevancy, indicating stronger alignment with user queries, while commercial models achieve higher scores in Factual Correctness and fluency. These findings highlight a trade-off between legally grounded generation and linguistic fluency. Crucially, we argue that human expert evaluation remains essential to ensure the legal validity of AI-generated answers in high-stakes domains such as taxation. BR-TaxQA-R is publicly available at https://huggingface.co/datasets/unicamp-dl/BR-TaxQA-R.
Stringent climate policy compatible with the targets of the 2015 Paris Agreement would pose a substantial fiscal challenge. Reducing carbon dioxide emissions by 95% or more by 2050 would raise 7% (1-17%) of GDP in carbon tax revenue, half of current, global tax revenue. Revenues are relatively larger in poorer regions. Subsidies for carbon dioxide sequestration would amount to 6.6% (0.3-7.1%) of GDP. These numbers are conservative as they were estimated using models that assume first-best climate policy implementation and ignore the costs of raising revenue. The fiscal challenge rapidly shrinks if emission targets are relaxed.
We study a model of internal waves under periodic forcing in an effectively 2-dimensional aquarium. When the underlying classical dynamics has sufficiently irrational rotation number, we prove that the solution to the internal waves equation remains bounded in energy space in time. This result is in contrast with the works by Colin de Verdière--Saint-Raymond and Dyatlov--Wang--Zworski, which gave a description of singular profiles when the underlying dynamics has periodic attractors. Our result is proved by showing the spectral measure near the forcing frequency is very small.
Despite the simple mechanism for determining the amount of a tax on real estate other than the land plot payable to the budget, tax audit and timeliness of its payment remain relevant, because errors and violations lead to potential risks associated with the impositions of financial sanctions by regulatory bodies. Therefore, the issue of improving the methodology of internal control of budget settlements for the mentioned type of local tax cannot be ignored. The purpose of the article is to develop a methodology for internal control of budget settlements for the tax on real estate other than the land plot owned by legal entities. The study was conducted using analysis, generalization, grouping, and comparison. The graphical method was applied to illustrate the research findings. The study emphasizes the role and significance of the tax on real estate other than the land plot in the formation of revenues of territorial communities. It is determined that the tax base of the relevant tax has limited mobility, and the use of funds from its collection is directly related to the development of the infrastructure of the territories where the taxable real estate objects are located. Emphasis is placed on the fact that there is the probability of the increase of shadow income taxation when imposing the tax, and the relative simplicity of administration ensures the stability of budget revenues. The place of the tax in the system of property taxation in Ukraine was determined. It is highlighted that this issue is not urgent for individuals, since this tax is calculated for them by the supervisory authorities at the tax address of the property owner. As for legal entities, they independently form objects and determine the tax base. The article generalizes the elements of the tax on real estate other than the land plot and groups the objects of taxation of residential and non-residential real estate. The authors developed a methodology for internal audit of budget settlements for the tax on real estate other than the land plot with the identification of areas of verification, control procedures, and indicative sources of information. The developed methodology is intended for both internal control entities and representatives of state regulatory bodies.
Internal interfaces in Weyl semimetals (WSMs) are predicted to host distinct topological features that are different from the commonly studied external interfaces (crystal-to-vacuum boundaries). However, the lack of atomically sharp and crystallographically oriented internal interfaces in WSMs makes it difficult to experimentally investigate hidden topological states buried inside the material. Here, we study a unique internal interface known as merohedral twin boundary in chemically synthesized single-crystal nanowires (NWs) of CoSi, a chiral WSM of space group P213 (No. 198). High resolution scanning transmission electron microscopy reveals that this internal interface is (001) twin plane and connects two enantiomeric counterparts at an atomically sharp interface with inversion twinning. Ab-initio calculations show localized internal Fermi arcs at the (001) twin boundary that can be clearly distinguished from both external Fermi arcs and bulk states. These merohedrally twinned CoSi NWs provide an ideal material system to probe unexplored topological properties associated with internal interfaces in WSMs.
The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for all participants of international trade, implementation of requirements of MLI of Convention and norms, envisaged by Plan of counteraction to practices of washing out of taxable base and leading out of profit from under taxation, reformation of institute of financial responsibility and improvement of procedure of administration of taxes and collections passed an act Verhovna Rada of Ukraine from January, 16, 2020 № 466, - IX «About making alteration in the Internal revenue code of Ukraine relating to perfection of administration of tax, removal technical and logical inconsistency in tax law», that envisage input rules : а) control after transfer pricing (Steps 8-10, 13); b) taxation of the controlled foreign companies (Step 3); c) limitation of charges is on financial operations with the constrained persons (Step 4); d) prevention by abuse with application of agreements on avoidance of double taxation (Step 5). Attention applies on that among unplanned earlier steps implementation not only of minimum standard of Plan of actions of BEPS is envisaged in this Law, id est four his steps, and realization of eight steps, in particular and to the step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». It is underlined that as an input of Plan of actions of BEPS is considered world tax revolution, implementation in the Internal revenue code of Ukraine of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)» will allow to provide additional receivabless in the State budget of Ukraine due to the increase of transparency of international transactions of subjects of menage. Marked, that the input of effective rules of taxation of the controlled foreign companies will prevent the use of aggressive charts of the tax planning, will assist the input of international standards of tax control for all participants of international trade, will perfect procedure of administration of taxes and collections, and also will assist the observance of principle of justice of taxation. The mechanism of decision of spores and judicial practice are analysed in the field of legal relationships, foreign companies related to taxation of controlled. Keywords:international taxation, controlled foreign companies, principles of taxation, judicial practice.
R. Kailasham, Rajarshi Chakrabarti, J. Ravi Prakash
A coarse-grained bead-spring-dashpot chain model with the dashpots representing the presence of internal friction, is solved exactly numerically, for the case of chains with more than two beads. Using a decoupling procedure to remove the explicit coupling of a bead's velocity with that of its nearest neighbors, the governing set of stochastic differential equations are solved with Brownian dynamics simulations to obtain material functions in oscillatory and steady simple shear flow. Simulation results for the real and imaginary components of the complex viscosity have been compared with the results of previously derived semi-analytical approximations, and the difference in the predictions are seen to diminish with an increase in the number of beads in the chain. The inclusion of internal friction results in a non-monotonous variation of the viscosity with shear rate, with the occurrence of continuous shear-thickening following an initial shear-thinning regime. The onset of shear-thickening in the first normal stress coefficient is pushed to lower shear rates with an increase in the internal friction parameter.
The role of thermodynamics in continuum mechanics and the derivation of the proper constitutive relations is a discussed subject of Rational Mechanics. The classical literature did not use the accumulated knowledge of thermostatics and was very critical with the heuristic methods of irreversible thermodynamics. In this paper, a small strain gradient elasticity theory is constructed with memory effects and dissipation. The method is nonequilibrium thermodynamics with internal variables; therefore, the constitutive relations are compatible with thermodynamics by construction. Thermostatic Gibbs relation is introduced for elastic bodies with a single tensorial internal variable. The thermodynamic potentials are first-order weakly nonlocal, and the entropy production is calculated. Then the constitutive functions and the evolution equation of the internal variable is constructed. The second law analysis has shown a contribution of gradient terms to the stress, also without dissipation.
Internal thought refers to the process of directing attention away from a primary visual task to internal cognitive processing. Internal thought is a pervasive mental activity and closely related to primary task performance. As such, automatic detection of internal thought has significant potential for user modelling in intelligent interfaces, particularly for e-learning applications. Despite the close link between the eyes and the human mind, only a few studies have investigated vergence behaviour during internal thought and none has studied moment-to-moment detection of internal thought from gaze. While prior studies relied on long-term data analysis and required a large number of gaze characteristics, we describe a novel method that is computationally light-weight and that only requires eye vergence information that is readily available from binocular eye trackers. We further propose a novel paradigm to obtain ground truth internal thought annotations that exploits human blur perception. We evaluate our method for three increasingly challenging detection tasks: (1) during a controlled math-solving task, (2) during natural viewing of lecture videos, and (3) during daily activities, such as coding, browsing, and reading. Results from these evaluations demonstrate the performance and robustness of vergence-based detection of internal thought and, as such, open up new directions for research on interfaces that adapt to shifts of mental attention.
The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures
We perform relativistic hydrodynamic simulations of internal shocks formed in microquasar jets by continuous variation of the bulk Lorentz factor, in order to investigate the internal shock model. We consider one-, two-, and flicker noise 20-mode variability. We observe emergence of a forward-reverse shock structure for each peak of the Lorentz factor modulation. The high pressure in the shocked layer launches powerful outflows perpendicular to the jet beam into the ambient medium. These outflows dominate the details of the jet's kinetic energy thermalization. They are responsible for mixing between the jet and surrounding medium and generate powerful shocks in the latter. These results do not concur with the popular picture of well-defined internal shells depositing energy as they collide within the confines of the jet, in fact collisions between internal shells themselves are quite rare in our continuous formulation of the problem. For each of our simulations, we calculate the internal energy deposited in the system, the "efficiency" of this deposition (defined as the ratio of internal to total flow energy), and the maximum temperature reached in order to make connections to emission mechanisms. We probe the dependence of these diagnostics on the Lorentz factor variation amplitudes, modulation frequencies, as well as the initial density ratio between the jet and the ambient medium.