NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS
The Tax Administration's activity and performance are important to be considered and studied to understand the factors that promote the performance improvement of this key institution in achieving the strategic objectives of the governance of each country. The objectives of the Tax Administrati...
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| Format: | Article |
| Language: | English |
| Published: |
Technopress
2019-12-01
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| Series: | Journal of Public Administration, Finance and Law |
| Subjects: | |
| Online Access: | http://www.jopafl.com/uploads/issue16/NEEDS_FOR_TAX_STAFF_QUALIFICATIONS_AND_THE_BENEFITS_OF_THIS_PROCESS.pdf |
| _version_ | 1819092764574351360 |
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| author | Rezarta Shkurti PERRI Elsia GJIKA |
| author_facet | Rezarta Shkurti PERRI Elsia GJIKA |
| author_sort | Rezarta Shkurti PERRI |
| collection | DOAJ |
| description | The Tax Administration's activity and performance are important to be considered and studied to understand the factors that promote the performance improvement of this key institution in achieving the strategic objectives of the governance of each country. The objectives of the Tax Administration are the realization and administration of tax revenues for national taxes, public payments and collection of social security contributions. A majority activity of the Tax Administration has to do with the review of the data obtained from the financial statements and tax returns of the entities, and the use of this information to identify the highest risk subjects to carry out tax evasion. Initially, the study focuses on discovering the degree of recognition and use of financial ratios by tax inspectors in identifying high-risk tax evaders. Further, using statistical analysis, the paper identifies which are the most important financial ratios that can help tax inspectors in their daily work. From the analysis of the paper we find that a significant part of the tax evasion is revealed by the controls proposed by the tax inspectors and that the level of recognition and use of financial ratios on their part is neither appropriate nor adequate. The study is of practical value because it is the first of its kind and is intended to provide valuable recommendations to related parties such as the extension of using financial analysis and ratios in determining tax risk of various subjects. In this context, this paper focuses on identifying the impact that financial analysis may have on improving the performance of the tax administration. |
| first_indexed | 2024-12-21T23:00:48Z |
| format | Article |
| id | doaj.art-bb05b900fb7b4e2b9d78b778379eaebe |
| institution | Directory Open Access Journal |
| issn | 2285-2204 2285-3499 |
| language | English |
| last_indexed | 2024-12-21T23:00:48Z |
| publishDate | 2019-12-01 |
| publisher | Technopress |
| record_format | Article |
| series | Journal of Public Administration, Finance and Law |
| spelling | doaj.art-bb05b900fb7b4e2b9d78b778379eaebe2022-12-21T18:47:18ZengTechnopressJournal of Public Administration, Finance and Law2285-22042285-34992019-12-019163546NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESSRezarta Shkurti PERRI0Elsia GJIKA1Faculty of Economics, University of TiranaFaculty of Economics, University of TiranaThe Tax Administration's activity and performance are important to be considered and studied to understand the factors that promote the performance improvement of this key institution in achieving the strategic objectives of the governance of each country. The objectives of the Tax Administration are the realization and administration of tax revenues for national taxes, public payments and collection of social security contributions. A majority activity of the Tax Administration has to do with the review of the data obtained from the financial statements and tax returns of the entities, and the use of this information to identify the highest risk subjects to carry out tax evasion. Initially, the study focuses on discovering the degree of recognition and use of financial ratios by tax inspectors in identifying high-risk tax evaders. Further, using statistical analysis, the paper identifies which are the most important financial ratios that can help tax inspectors in their daily work. From the analysis of the paper we find that a significant part of the tax evasion is revealed by the controls proposed by the tax inspectors and that the level of recognition and use of financial ratios on their part is neither appropriate nor adequate. The study is of practical value because it is the first of its kind and is intended to provide valuable recommendations to related parties such as the extension of using financial analysis and ratios in determining tax risk of various subjects. In this context, this paper focuses on identifying the impact that financial analysis may have on improving the performance of the tax administration.http://www.jopafl.com/uploads/issue16/NEEDS_FOR_TAX_STAFF_QUALIFICATIONS_AND_THE_BENEFITS_OF_THIS_PROCESS.pdftax administration;financial analysis;tax risk; |
| spellingShingle | Rezarta Shkurti PERRI Elsia GJIKA NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS Journal of Public Administration, Finance and Law tax administration; financial analysis; tax risk; |
| title | NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS |
| title_full | NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS |
| title_fullStr | NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS |
| title_full_unstemmed | NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS |
| title_short | NEEDS FOR TAX STAFF QUALIFICATIONS AND THE BENEFITS OF THIS PROCESS |
| title_sort | needs for tax staff qualifications and the benefits of this process |
| topic | tax administration; financial analysis; tax risk; |
| url | http://www.jopafl.com/uploads/issue16/NEEDS_FOR_TAX_STAFF_QUALIFICATIONS_AND_THE_BENEFITS_OF_THIS_PROCESS.pdf |
| work_keys_str_mv | AT rezartashkurtiperri needsfortaxstaffqualificationsandthebenefitsofthisprocess AT elsiagjika needsfortaxstaffqualificationsandthebenefitsofthisprocess |