Administrative Feasibility - Essay Example

Similarly, citizens must be capable of understanding the application of these tax laws and regulations. Notably, taxpayers may unknowingly skip the compliance obligations because they don’t understand them, yet they were willing or capable of complying. The worst-case scenario of non-compliance are penalties, which applies regardless of good faith by the taxpayer. The following are the key features of convenient feasibility: 

• Incompliance cases are avoidable if the tax laws are fair, convenient, and have effective administration.
• It implies regulatory authorities should enforce the tax systems without any inconvenience to the taxpayer. If they must incur any additional charges, then it should make sense and be reasonable.
• In a transparent and successful system, such taxes should be clear and straightforward for the taxpayers. Similarly, it should be enforced by a capable government administration professionals with adequate knowledge and training. The manner, time, and method of payment should not impose an unnecessary burden on the business.
• The tax directives should apply uniformly under the supervision of a capable government official or city council. It portrays a capable administration that provides services to better the welfare of its taxpayers rather than imposing more burden that may not be convenient to the taxpayer. It means the regulations and rules must be clear and understandable for the subjects and capable of encouraging the business to function conveniently throughout the year. The time and place of payment should also be convenient for the company.

Administrative Feasibility Details

Besides the reassurance of the taxpayers, the system should be adaptable to accommodate all people without creating confusion or uncertainty. Once the payment point or time is defined, any changes should be convenient for the business owners both in rural and city centers. The following are the applications of administrative feasibility:

• Tax collection at source - It involves employing relevant administrative authorities to collect tax from individual businesses or people. It entails small businesses that cannot make a quarterly or yearly remittance.
• Assigning reliable banks for collecting taxes - It is about honesty and transparency that earns the trust of stakeholders. Therefore, the responsible bank for keeping tax money should be an established institution.
• Filling and paying quarterly income taxes - Notably, taxpayers should have the right information through mass education by the Department of Finance. The institution has the mandate to control the payment of taxes. Other local authorities entrusted with the collection include City, Provincial, Municipal, and Central Board of Assessment Appeals.