ENFORCEMENT OF TAXATION IN A GOVERNMENT CONTEXT (Essay Sample)

ENFORCEMENT OF TAXATION IN A GOVERNMENT CONTEXT Name Institutional Affiliation Date Table of Contents TOC \o "1-3" \h \z \u Chapter 1: Introduction PAGEREF _Toc413692378 \h 3Background of the Study PAGEREF _Toc413692379 \h 3Problem Statement PAGEREF _Toc413692380 \h 3Research Objectives PAGEREF _Toc413692381 \h 4Research Questions PAGEREF _Toc413692382 \h 4Research Scope and Outline PAGEREF _Toc413692383 \h 5Chapter 2: Literature Review PAGEREF _Toc413692384 \h 5Theoretical frameworks PAGEREF _Toc413692385 \h 6Empirical literature reviews PAGEREF _Toc413692386 \h 15Conceptual framework PAGEREF _Toc413692387 \h 16Chapter 3: Research Methodology PAGEREF _Toc413692388 \h 17Introduction PAGEREF _Toc413692389 \h 17Research paradigms and approaches PAGEREF _Toc413692390 \h 17Research design and techniques PAGEREF _Toc413692391 \h 17Population and sampling design PAGEREF _Toc413692392 \h 18Target population of the study PAGEREF _Toc413692393 \h 18Sampling design of the study PAGEREF _Toc413692394 \h 19Data collection methods PAGEREF _Toc413692395 \h 19Data analysis methods PAGEREF _Toc413692396 \h 19Conclusion PAGEREF _Toc413692397 \h 20References PAGEREF _Toc413692398 \h 21Appendix PAGEREF _Toc413692399 \h 24 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. * How does the enforcement of a new tax system impact on an already existing or non-existing tax system? * What are the challenges of enforcing taxation in the context of a government where other taxation systems already exist? * What past literature explores the subject matter as far as the research objectives are concerned? * 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 ...