Enforcement of Taxation in a Government Context - Research Proposal Example

ENFORCEMENT OF TAXATION IN A GOVERNMENT CONTEXT Name Institutional Affiliation Date Table of Contents Abstract 3 Chapter 1: Introduction 4 Background of the Study 4 Problem Statement 4 Research Objectives 5 Research Questions 5 Research Scope and Outline 6 Chapter 2: Literature Review 6 Theoretical frameworks 7 Empirical literature reviews 16 Conceptual framework 17 Chapter 3: Research Methodology 18 Introduction 18 Research paradigms and approaches 19 Research design and techniques 19 Population and sampling design 20 Target population of the study 20 Sampling design of the study 21 Data collection methods 21 Data analysis methods 21 Conclusion 22 References 23 Abstract This research proposal undertakes to investigate on how the enforcement of a tax system can be implemented within a government context. The proposal is to provide a blue-print for undertaking a research on impacts of enforcing a new taxation system on an existing one or where such a system has never existed before. What is more, this research undertakes to explore the consideration for a benchmark for different models within other governments that matches the context of United Arab Emirates (UAE) as illustrated herein. Chapter 1: Introduction Background of the Study Effective tax enforcement in any country is a tool that will translate more revenue collection. A well-structured and detailed system not only maximizes the tax collection exercise but also saves times and eliminates loopholes for corruption and tax evasion. If the tax collection system is effective and efficient, the government will generate more income for investment and running of its day-to-day activities. That’s why it is indispensable for any government to put in place tax enforcement procedures that cover all sectors in a manner that no one or no institution or firm or business entity evades paying it dues to the government. The enforcement procedures entail examination of the current tax enforcement system with a view to identifying its weaknesses and strengths and thus come up with a more comprehensive system. Worth noting is that in the United Arab Emirates, there is no income tax legislation across its three Emirates. Problem Statement Implementation of an effective taxation system is definitely poised to encounter several hindrances. They range from rebellion from tax payers and other players who pay revenue to the government , in an instance where the purported system translates to additional taxes or charges. Other challenges include coming up with modalities and legislative pieces to aid in implementing the new tax system over an already existing one and how to transit from the old one to the new one. Given that tax matters touches deeply on both the citizenry (who pay taxes) and the government, it is important that the two parties are involved in the implementation procedure. This essay will thus examine ,in detail, the enforcement of a new tax system to an already existing one or non-existing one and the potential impacts such implementation has on the economy. Research Objectives To effectively conduct the research, both general and main research objectives have been developed. The general objectives of the research to examine different literature, identify the research gaps and develop appropriate research methodology that will help fill in the gaps identified in the previous studies. The main objective of the study is to find out how enforcement system on an already existing one impacts on the economy. The research further aims at proposing the data analysis techniques and draw a time-frame for the entire project. Research Questions The aim of research questions is to shade more light into the research to offer a blue-print on how the research should be conducted and what are the pertinent questions the research should focus to respond to. The following are some of the crucial research questions to be considered in the research proposal. i. How does the enforcement of a new tax system impact on an already existing or non-existing tax system? ii. What are the challenges of enforcing taxation in the context of a government where other taxation systems already exist? iii. What past literature explores the subject matter as far as the research objectives are concerned? iv. What research methods are appropriate for data collection and analysis in order to come up with a concrete research that is all-inclusive? Research Scope and Outline The research shall undertake to investigate how enforcement of a taxation system can be implemented in a government context. In this investigation the research in question shall consider a case study where a government is enforcing a new taxation system on an existing one and where such a system has never existed before. In the course of this investigation ,the research will further take into consideration a benchmark for different models within other governments that matches the context of United Arab Emirates(UAE) as illustrated herein. The main sections of this research proposal will entail Chapter 1: Introduction where the topic is explored in terms of its meaning and scope, alongside the research objectives, hypothesis and the research questions. Chapter 2: Literature Review brings forth some of the past works from across different sources such as the books, journal articles and electronic sources. Chapter 3: Research Methodology covers on the research techniques to be used in undertaking the research, whether quantitative, qualitative or both and the reasons for chosen those research methods for this particular research. The last Chapter is the Conclusion. Chapter 2: Literature Review This section of the proposal explores what other researchers have done in the same field. It covers the theoretical frameworks, the empirical literature reviews and the conceptual framework. For example, in order to realize increased revenue, it is common for governments to introduce and appropriately enforce a taxation system. The government may then find it necessary to introduce a taxation system that covers a given section of its system such as firms, individuals or business groups. The literature review thus looks at the conventional steps of enforcing a new tax as a new taxation system or on an already existing and functional taxation system which will be of significance to the design of a taxation system to be introduced in the UAE (Almutairi, 2014). Theoretical frameworks This section covers the background theories that guide and support the proposal. The frameworks here are taken from past literature on adoption of a taxation system, and critically looks at each argument presented, while ensuring that the arguments are relevant to the proposed research. It has outlined the step by step process of enforcing a new taxation system. Briefing According to Aljifri, Alzarouni, Ng &Tahir (2014), every state that wishes to introduce a taxation system must identify a department that will be in charge of the system of taxation to be introduced. Enforcement of a taxation system or law might imply that the department will carry out the responsibilities of administration of the taxation. Tax administration basically entails collection and assessment of the tax which will form a section of the state’s national revenue. The department oversees all the taxation activities through provision of necessary and relevant consultation services on taxation, guidance and examination of the taxpayers in the state and through action of the public relations agencies. Asongu (2014), in his research about taxation, argues that UAE might find it necessary to adopt a system in which the taxpayers pay the taxes voluntarily. Such a system in which taxpayers file tax returns as they voluntarily meet the expenses of their liabilities is characteristic of a self-assessment taxation system (BASU, 2007). However, this system does not imply that the taxation system becomes optional. The system achieves high levels of effectiveness through appropriate maintenance of tension levels among the taxpayers. Such actions as properly installed systems of taxpayer information collection and close taxpayer examination enhances the taxation system. However, the taxation system should not provide unfavorable conditions for taxpayers, but rather create conducive conditions characteristic of public relations and guidance activities with the main objectives of providing effective advisory skills on the standard platforms of taxation and the legal interpretation of the taxation systems. The department in charge of taxation also must ensure that tax revenue is secured by means of execution of mandatory tax collection and management of accounts of revenue (Tanzi 1995). The self-assessment taxation system The self-assessment taxation system is characterized by taxpayers filing their tax returns after determining their taxable incomes through calculations, and finally settling their due taxes (Lipatova, Krivtsova &Kodolov, 2014). The system is a presupposition of the willingness of the taxpayer to pay their due taxes, their ability to effectively accurately ensure the undertake bookkeeping and determine their taxable incomes with careful study of appropriate taxation data. The self –assessment system also has a blue return taxation mode which enhances the taxpayers booking skills. Here, a business entity or proprietor has to access approval from the relevant authorities to carry out taxation filing. The filing is done on special forms using paper that is coloured blue (Kato & Tanaka, 2014). The taxpayer is thus expected to regularly and accurately maintain their books while continuously updating their accounting records following the accepted standard procedures. Any taxpayer using the blue return mode of taxation is obliged by the law to access certain benefits of income calculations with additional preferential treatment. In China, a mandatory bookkeeping scheme was introduced for taxpayers who had not subscribed to the blue return mode of tax payment (Kumar, 2014). This was an attempt to enhance the taxpayer’s knowledge with regards to the self-assessment system of taxation while equity and fairness was promoted among the taxpayers. Taxpayers who were registered for this taxation system therefore had to keep records of any business transaction they carried out, and submit documents showing their final returns with full descriptions of the total revenues and expenses of their businesses (Brunori 1998). Withholding systems of taxation The withholding mode of taxation is defined by a source of income to a taxpayer withholding the tax and paying it to the relevant authorities (Prichard, Salardi & Segal, 2014). Is common practice that corporate and personal income taxes should be payable after calculation by the taxpayer themselves as discussed under the self-assessment taxation mode, withholding systems of taxation are the exact opposite. In this scheme of taxation, the agents who are charged with the responsibility of making payments of dividends, interest and salaries are further expected to determine the tax due to the payee at the instance of payment and pay the taxes deductible from the receipts extended to the payee as instructed by the set standards of taxation (Razin & Slemrod 1990). Other than the withholding income tax charged on interest, credit is extended to the taxpayer on submitting of their final returns (Mullineux, 2014). Additionally, end of year systems of adjustment are applied to the taxpayer’s wages which were withheld by the employer. It is therefore the responsibility of the employer to determine through calculation the total deductions, credits and tax liabilities and make payments to meet the balances determined. If a state enforces a withholding taxation system, it is primarily interested in carrying the burden of paperwork from the taxpayer as well as ensuring the security of the tax revenues (Mullineux, 2014). In most states, the withholding mode of taxation has proved to be the most effective form of taxation as it yields the highest contribution to the national income through taxation. Taxation on employed taxpayers is withheld with regard to the taxation tables which shows the income and deductions of the taxpayer at a personal level. Application of various tables of taxation is vital in the calculation of an employee’s tax from their salary, bonus and additional special income receipts. These tables are designed to allow employers to determine the appropriate approximations with regard to the income of the taxpayer. It is worth noting that the amount of tax withheld is not equal to the annual tax payable for each employee, the withholding agents or employers, therefore, are obliged to make salary adjustments to their employees at every year-ended payments so as to correct the under or over withheld amount, usually referred to as the year-end adjustment. Additionally, the withholding taxation system does not require employees to submit their tax returns to the relevant taxation authorities. This is as result of the high accuracy levels achieved with which end year adjustments are made under the withholding tax system. Only in extreme cases are employees required to submit the tax returns when their income exceeds certain set values and the income is specifically generated not from their salaries. The withholding system thus saves the taxpayer the clerical burdens of bookkeeping (Harhara, 2014). The most important move in the current world of technology is integration of taxation system with IT (Mullineux, Chaudhry &Agarwal, 2014). The society is moving from the world of paperwork to a world of sophistication thorough information technology. It is therefore important that any taxation system adopted is compliant with IT. The utilization of magnetic media of storage sees the loads of paperwork lifted. Calculations are made simpler and storage and retrieval of data is quick and effective. The taxpayers can also store and submit computer generated records of taxation and income receipts. Items of taxation Before adoption of any taxation, it is vital to understand the items of taxation. The significant items of taxation are herein discussed. 1. Income tax i. Filing returns Income tax is a form of taxation applied on a taxpayer’s personal income that they earn at the end of every month the year through (Khurana &Karundia 2014). Individuals with a personal income greater than a given set limit are required by law to their end year returns within the selected timeframe, usually starting mid-February to mid-March of the next year. Such individuals can as well discharge their tax liabilities through adjustments to correct under or over withheld amounts. There are two broad categories of taxpayer liabilities; business and other income earners. Such laborers as business people, doctors, teachers, lawyers and farmers categorize as business earners. This category can be subjected to further sub-categorization into either agricultural or self-employed (Chaudhry, Mullineux &Agarwal 2014). ii. Final returns It is the responsibility of the taxation department in every state to ensure that the administration of taxation systems is appropriate and fair. This need thus makes it necessary for the taxation authorities to ensure efficiency during the filing period at the end of the year. This will have the effect of wining public trust through awareness creation as the affairs of taxation hit their peak. When the public is assured of the credibility the taxation process it then it enhances their compliance to taxation (Elena 2015 & Brunori 1998). Larissa (2014) argues that have been attempts by in different states in urging people to personally   fill in their tax returns as the foundation of taxation is built upon the understanding that the taxpayer is responsible for the determination and declaration of his/her taxable income and their due tax with regard to the prescribed regulations of taxation. This can only be achieved through the relevant authorities providing conducive environments that will allow the taxpayers to carry out these responsibilities. Such steps aimed at improving the conditions of the taxpayer’s environment include the development of a website that can allow taxpayers to update and store their records as well as use of user friendly website displays that allow users to easily navigate from one handle to the other (Slemrod & Gillitzer 2014). iii. Examination and guidance of the taxpayer The tax authorities must not work on the presumption that taxpayers will duly observe the deadlines for submitting their tax returns nor will they provide accurate and reliable data (Amponsah, Enahoro & Ali-Nakyea 2012). The authorities thus need to ensure that all the taxpayers provide their returns and in due time, with accurate and reliable information. By reviewing the taxpayer declarations received, tax authorities can effectively determine those evading taxation. The returns review process basically is carried out through sorting and classifying the payment statements provided by the taxpayers. Analysis of the information provided against the actual information of the tax returns in the basic and most important step in the review of the tax returns (Salanie 2012). The exanimation process occurs soon after the review of tax returns has been done. Taxpayers whose documents show miscalculations are thus informed of the errors detected and are requested to make the necessary changes. Those who fail to submit their returns are given a due date by which the submission should be made. Further, evasion by taxpayers subsequently wait for a decision to be communicated from a senior taxation officer with regard to their returns (Jones 2012). Taxpayers who give dismal figures for their taxable income are subjected to field examination that entails an examination of their withholding, consumption and income taxes. Depending on the degree of the error made by the taxpayer, the period of time taken in evaluating the taxpayer’s documents varies accordingly. If the errors show a great deviation and complexity, the taxation authorities might seek advice from international experts. This is made possible by action of taxation agencies adopting IT thus communication is easier on a worldwide scale (Hussainey &Aljifri 2012). The main objective of the field examination is not only to detect the errors made by the taxpayer. The examination team as well makes elaborations of the errors made so as to act as a guidance to the taxpayer. The team further provides guidance skills on laws of taxation to the taxpayer so as to reduce such errors in future. This way, the taxpayer is encouraged fill in tax returns accurately and submit the documents in time without coercion. 2. Corporate tax Corporate tax is a form of taxation levied on the taxable incomes of corporations. Before the tax is levied, the authorities responsible for taxation categorize the corporations on the basis of their business characteristics, size and type. After making the categorization of corporations then the firms are put under close examination to verify their tendency to evade taxes and making intentional errors in calculation of their returns on tax. Just like under income taxation, detection of errors in the returns submitted calls for exanimation and the corporation is requested to make the corrections and re-submit the returns before or on a set date (Asongu 2014). Cases of erroneous entries are minimized through regular guidance services provided to the corporations which give skills on the basic steps in filling returns and appropriate calculation on taxation. This enables the directors of corporations to better understand the laws that regulate taxation. Although non-profit organizations do not engage in activities which generate profit, they are legally bound to provide information so that their activities that might generate indirect profit are taxed (Hufbauer &Vieiro 2013). i. Returns The process of taxation on the income of corporations happens at the end of every accounting year. It is a legal requirement that the corporations submit their returns to senior and competent officials after the first two months of a new accounting period. Corporation law of taxation specifies an accounting period as a single business year or a similar equivalent. Most corporate taxes are filled and submitted voluntarily. This as a result of the efforts put by the tax officers in giving regular and informed guidance. This success is also attributed to the adoption of the blue return system of taxation that paved way to better understanding of the laws of taxation as the corporations were encouraged by the incentives given under the blue returns subscription such as tax benefits. ii. Examination Lipatova, Krivtsova & Kodolov (2014) unfolds that corporations can be examined depending on the body that governs their taxation. Those corporations that are governed by the tax office have their tax returns being reviewed by the tax officers. Here, comparison of returns for organizations of the same type, while giving special interest to the relevance and accuracy of their documents and their performance in tax payment in previous years. The best way of carrying out review of returns entails dedicating the services of certain examiners to corporations from a similar geographical region. Field examination of such firms noted for their tax evasion occurs after in-depth review of the returns they submit. Although there are no standard procedures of carrying out field examination, common steps in field examination include study of books, inventories and accounting records. However, the challenges of corporation taxation are worsened by the presence of complex business transactions, diversification and globalization. The examiners may thus find it necessary to involve third parties for information access with regard to the corporations under examination. During examination, the consumption, withholding income and corporate taxes are investigated simultaneously. A good taxation system looks at the actions of each corporation although large scale corporations of greater interest in examination of returns on tax. Guidance of corporations whose taxation is manned by tax officers occurs at group or individual levels with the main intention of achieving taxpayer compliance. 3. Gift and inheritance tax A tax levied on individuals who possess property through bequest or inheritance calculated from the net value of the property implies inheritance and gift tax. The actual value of the property is obtained through undervaluing the property by the total amount of debts that were held against the name of the deceased. Those who inherit the property are therefore to be required to pay tax for the property in case the total value of the property goes above the set limit for inherited property. Empirical literature reviews Blue return taxation In the Chinese government, the use of blue return taxation was introduced in the 1950s following the need to encourage people to foster their bookkeeping behaviour (Elena 2015). The system was propounded by Dr. Shoup. The system has gained popularity and the tally of individuals paying tax under the system tally up to around 4.9 million, with a total of 2.6 M business organizations submitting their taxes using blue return system. On the other hand, the obligatory bookkeeping taxation mode was introduced later in 1984 for the sake of fairness, clarity and taxpayer awareness of the self-assessment mode of taxation. By the third month of 20013, a total of six hundred and sixty thousand taxpayers had subscribed to the scheme (Whiting 2000). Withholding tax systems Adopted in 1899 in Japan, the withholding taxation system was subsequently applied in the employment terms of the country. However, the system became popular worldwide after the Second World War, a step that saw the system undergo complete establishment. For instance, the number of individuals with the taxation system and who receive salaries hit a mark of 3.9 M in mid-2003. The system contributed a total of eighty one percent of the revenue generated from income taxation in the same year, putting the taxation system on top of the other taxation systems implying its effectiveness. Other forms of taxes that a comprehensive taxation system must cater for are the excise tax, consumption tax, liquor tax and land value tax. Conceptual framework Any new tax to be enforced should follow the basic tax laws which govern the effective collection of taxes and review of returns (Almutairi 2014). Taxation agencies should take all the necessary steps to ensure that national taxes are not evaded and the payments are made in due time. Taxpayers who might not be in a position to meet their tax expenses as a result of closure of businesses, diseases or disasters, the taxation authorities should be in a position to understand the financial difficulty so that the tax expenses should be met a t a later time. If the taxpayer has insufficient assets and is totally incapable of paying the tax, the authorities in charge of the taxation processes can be suspend the taxes, with the liability being cancelled if it exceeds a maximum of 3 accounting periods. Taxation on individuals is best practiced through the self-assessment mode, in which the taxpayer is charged with the responsibility of calculating and making the payments for the taxes due voluntarily. However, taxpayers receiving salaries in every accounting period are the withheld income taxes, with the amounts payable to the tax authorities defined by the withholding agents who then submit the amounts to the relevant parties (Varma & Director 2014). Chapter 3: Research Methodology Introduction This research will make use of case study methodology as one of the methods. Most researchers prefer the use of case studies as one of the primarily techniques in order to gain evident about the subject matter and come up with decisions that are evidence-based. The case study methodology forms part of the methodologies that the research can make use of in order to investigate the prime subjects of interest. This method also offers the opportunity to examine the phenomenon within the research context. The information about this literature can be obtained from different secondary sources such as books, ebooks, journal and other academic sources. In order to acquire detailed information, primary sources cannot be ignored since they form a basis for raw data. These techniques include the use of interviews, questionnaires and observation on how enforcement of taxes impacts an already existing taxation system or a system where taxation does not exist at all. Research paradigms and approaches This research makes use of the approach of comparing the information in the primary sources and the secondary sources. The application of both the primary and the secondary sources is what makes this research robust. The primary source makes use of interviews and use of questionnaires in collection of data whereas the secondary makes use of case studies so as to develop an appropriate method for comparisons. The approach of doing comparisons is what substantiates key areas where the research will focus on more than other areas (Neuman 1997). Research design and techniques Research design and technique examines how the research will make use of the case study techniques from the secondary sources and how the primary sources will be utilized. The use of case study shall form a significant method in collecting data for this research so as to meet the research objectives. The method is flexible and entails a number of steps which include establishment of a broad case, determination of the research questions for the research, identification of the appropriate case, identification of the techniques to be used in gathering of data and analysis, preparation of the collected data , analysis of the data and preparation of a compressive report about the entire process (Tashakkori & Teddlie 1998). The importance of the first step is that it will allow this research to choose a broader case and ensure that the areas of interest are accessible and shall provide sufficient information. Time should also be considered while choosing a broader case. The broader the case, the more time it will consume. Population and sampling design The main concern of statistical sampling is representativeness. The sample is obtained from a given focus population. This is later accompanied using the randomized sampling technique such as stratified sampling and cluster sampling. The main aim for representativeness is that it will allow this research to draw conclusions for the whole population that is affected. The research shall be performed based on a sample population that is affected in one way or another so as to understand how different institutions are affected by the new tax systems enforcement. With a population sample, the issue of ethics is raised and it depends on sample size, sampling techniques and the role played by first or second parties in influencing access to the samples (Creswell, 2003). Target population of the study There are various individuals and institutions that are affected by taxation and thus an implementation of the system would definitely affect any of those parties. Therefore, in order to fully understand how these parties are affect and draw appropriate conclusions, the target population will major on a group of 10 individuals and 10 institutions that pay taxes. The sample population will entail those whom the new system impacts on, both positively and negatively. Sampling design of the study Sampling techniques are useful in filtering useful information and making the work easy. For example, instead of examining all the institutions and individuals who would be affected by the implementation of a new taxation system, the research will use the sampling technique where a small group will be used to collect the data. The sample data will then be subjected to analysis, and be used for generalizing into the overall population. Data collection methods Data can be collected in different ways such as the use of primary techniques like the interviews, questionnaire forms and observations (Vanderstoep & Johnston 2009). The secondary sources can also provide information with regard to different cases whose information is pertinent to the research objectives. Data analysis methods The data collected in this research shall be analyzed systematically through the application of some statistics techniques and some logical methods in order to condense, recap, illustrate and evaluate the data accordingly. The reason for applying different data analysis techniques is to draw some inductive inferences from that data and to distinguish the phenomenon that are of interest from the noise as presented in the data (Bernard 2000). Since this research is qualitative in nature, statistical procedures shall be applied to collect and analyze data both continuously and simultaneously. In general terms, the patterns in the observations made under this research shall be analyzed. Various qualitative approached to data analysis will be applied and will cover on oral history, content analysis, unconstructive research, biography and depending on the form of data. In order to safeguard the integrity of data, the data to be analyzed should be considered both appropriate and accurate. Conclusion This proposal provides a leeway on how enforcement of taxation can be done in a scenario where new taxes are being introduced to an already existing system or where the system of taxation does not exist at all. The proposal has outlined various research objectives including the general and the specific objectives and the research questions on which the research will dwell on. Details on the literature of past researchers on the same research makes inferences to the existing research objective by exploring both the primary and secondary sources of information. Further, the proposal intends to unfold the research via different research methods in order to collect the relevant data and then analyze it to come up with pertinent information that meets the requirements of the research questions. In order to implement an effective taxation strategy, the system to be put up has to overcome various challenges cutting across rebellion from the tax payers such as the individuals or organizations. Therefore, the proposal design is so robust in enhancing effective research methodology where all the sensitive research strategies are taken care of in many ways. The proposal also recognizes that taxes are what drives the economy of a country and if the implementation of a new system means frustrating the already existing system, then an amicable settlement cannot be attained. References Almutairi, H. (2014). Competitive Advantage Through Taxation In GCC Countries. International Business & Economics Research Journal (IBER),13(4), 769-778. 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