1,720,956 research outputs found
Les facteurs affectant la performance du contrôle fiscal : Revue de littérature
No full textTax control is considered as the main tool that helps tax administrations to enforce tax legislation. Its importance is all the more crucial given that tax resources account for more than 80% of the Moroccan budget revenue. It is in this context that its performance and its ability to achieve its main objectives is paramount. This study is based on a narrative literature review in order to detect the aspects of tax control performance and identify the main factors that affect its performance according to authors. This work identifie three main factors that affect tax control performance: organizational factors, controller related factors and infrastructure factors. It is therefore essential for tax administrations to focus on these factors in order to ensure the performance of tax controls.
This study takes the form of a literature review on empirical and theoretical studies that have addressed the issue of tax control performance.
The article sheds light on the concept of tax control performance by defining its dimensions, which are mainly related to: effectiveness, efficiency and economy. Tax control is characterized as highly performing when it increases the state’s tax revenues through its deterrent effect on tax evasion and non-compliance. It must also achieve this goal by optimizing the human and material resources available through an optimization of its procedures and the high qualitification of the verificator. These three key dimensions are crucial to understand its full scope. Concerning the factors affecting tax control performance, they relate mainly to the organizational dimension through management support and availability of resources, the personnal dimension related to the controller’s skills and experience, as well as the infrastructure aspect related to the material and equipment made at the disposal.
Keywords: Performance; Tax Control, Tax Administration; Public sector
Classification JEL: H83
Paper type: Theoretical ResearchLe contrôle fiscal est considéré comme le principal outil avec lequel l’administration fiscale assure le respect de la législation fiscale. Son importance est d’autant plus cruciale que les ressources fiscales constituent plus de 80% des recettes budgétaires au Maroc. C’est dans ce contexte que s’insère l’importance de sa performance et sa capacité à atteindre les objectifs qui lui sont assignés. Cette étude se base sur une revue de la littérature narrative afin, d’une part, de déceler les aspects de la performance du contrôle fiscal et, d’autre part, d'identifier les principaux facteurs qui l’affectent selon les auteurs. Ce travail identifie trois principaux facteurs qui affectent la performance d’un contrôle fiscal : les facteurs organisationnels, les facteurs liés au contrôleur et les facteurs liés à l’infrastructure. Il est alors primordial pour les administrations fiscales de se focaliser sur ces trois facteurs afin d’assurer la performance du contrôle fiscal. Cette étude prend la forme d'une revue de littérature relative aux études empiriques et théoriques ayant abordé la question de la performance du contrôle fiscal.
L'article permet de lever le voile sur le concept de performance du contrôle fiscal à travers une définition de ses dimensions relatives principalement à l'efficacité, l'efficience et l'économie. Ainsi, un contrôle fiscal est performant lorsqu'il permet d'augmenter les ressources fiscales de l'État à travers son action dissuasive sur l'évasion et la non-conformité. Il doit aussi permettre cette atteinte en optimisant les ressources humaines et matérielles à disposition grâce à une optimisation de ses procédures et la qualification des vérificateurs. Concernant les facteurs impactant sa performance, ils ont trait principalement à la dimension organisationnelle et au support du management, à la dimension personnelle liée aux compétences du contrôleur et à son expérience, ainsi qu'à l'aspect d'infrastructure lié au matériel à disposition.
Mots clés : Performance- Contrôle fiscale- Administration fiscale- Secteur Publique.
JEL Classification : H83
Type du papier : Recherche Théoriqu
Les facteurs affectant la performance du contrôle fiscal : Revue de littérature
No full textTax control is considered as the main tool that helps tax administrations to enforce tax legislation. Its importance is all the more crucial given that tax resources account for more than 80% of the Moroccan budget revenue. It is in this context that its performance and its ability to achieve its main objectives is paramount. This study is based on a narrative literature review in order to detect the aspects of tax control performance and identify the main factors that affect its performance according to authors. This work identifie three main factors that affect tax control performance: organizational factors, controller related factors and infrastructure factors. It is therefore essential for tax administrations to focus on these factors in order to ensure the performance of tax controls.
This study takes the form of a literature review on empirical and theoretical studies that have addressed the issue of tax control performance.
The article sheds light on the concept of tax control performance by defining its dimensions, which are mainly related to: effectiveness, efficiency and economy. Tax control is characterized as highly performing when it increases the state’s tax revenues through its deterrent effect on tax evasion and non-compliance. It must also achieve this goal by optimizing the human and material resources available through an optimization of its procedures and the high qualitification of the verificator. These three key dimensions are crucial to understand its full scope. Concerning the factors affecting tax control performance, they relate mainly to the organizational dimension through management support and availability of resources, the personnal dimension related to the controller’s skills and experience, as well as the infrastructure aspect related to the material and equipment made at the disposal.
Keywords: Performance; Tax Control, Tax Administration; Public sector
Classification JEL: H83
Paper type: Theoretical ResearchLe contrôle fiscal est considéré comme le principal outil avec lequel l’administration fiscale assure le respect de la législation fiscale. Son importance est d’autant plus cruciale que les ressources fiscales constituent plus de 80% des recettes budgétaires au Maroc. C’est dans ce contexte que s’insère l’importance de sa performance et sa capacité à atteindre les objectifs qui lui sont assignés. Cette étude se base sur une revue de la littérature narrative afin, d’une part, de déceler les aspects de la performance du contrôle fiscal et, d’autre part, d'identifier les principaux facteurs qui l’affectent selon les auteurs. Ce travail identifie trois principaux facteurs qui affectent la performance d’un contrôle fiscal : les facteurs organisationnels, les facteurs liés au contrôleur et les facteurs liés à l’infrastructure. Il est alors primordial pour les administrations fiscales de se focaliser sur ces trois facteurs afin d’assurer la performance du contrôle fiscal. Cette étude prend la forme d'une revue de littérature relative aux études empiriques et théoriques ayant abordé la question de la performance du contrôle fiscal.
L'article permet de lever le voile sur le concept de performance du contrôle fiscal à travers une définition de ses dimensions relatives principalement à l'efficacité, l'efficience et l'économie. Ainsi, un contrôle fiscal est performant lorsqu'il permet d'augmenter les ressources fiscales de l'État à travers son action dissuasive sur l'évasion et la non-conformité. Il doit aussi permettre cette atteinte en optimisant les ressources humaines et matérielles à disposition grâce à une optimisation de ses procédures et la qualification des vérificateurs. Concernant les facteurs impactant sa performance, ils ont trait principalement à la dimension organisationnelle et au support du management, à la dimension personnelle liée aux compétences du contrôleur et à son expérience, ainsi qu'à l'aspect d'infrastructure lié au matériel à disposition.
Mots clés : Performance- Contrôle fiscale- Administration fiscale- Secteur Publique.
JEL Classification : H83
Type du papier : Recherche Théoriqu
Les facteurs affectant la performance du contrôle fiscal : Revue de littérature
No full textTax control is considered as the main tool that helps tax administrations to enforce tax legislation. Its importance is all the more crucial given that tax resources account for more than 80% of the Moroccan budget revenue. It is in this context that its performance and its ability to achieve its main objectives is paramount. This study is based on a narrative literature review in order to detect the aspects of tax control performance and identify the main factors that affect its performance according to authors. This work identifie three main factors that affect tax control performance: organizational factors, controller related factors and infrastructure factors. It is therefore essential for tax administrations to focus on these factors in order to ensure the performance of tax controls.
This study takes the form of a literature review on empirical and theoretical studies that have addressed the issue of tax control performance.
The article sheds light on the concept of tax control performance by defining its dimensions, which are mainly related to: effectiveness, efficiency and economy. Tax control is characterized as highly performing when it increases the state’s tax revenues through its deterrent effect on tax evasion and non-compliance. It must also achieve this goal by optimizing the human and material resources available through an optimization of its procedures and the high qualitification of the verificator. These three key dimensions are crucial to understand its full scope. Concerning the factors affecting tax control performance, they relate mainly to the organizational dimension through management support and availability of resources, the personnal dimension related to the controller’s skills and experience, as well as the infrastructure aspect related to the material and equipment made at the disposal.
Keywords: Performance; Tax Control, Tax Administration; Public sector
Classification JEL: H83
Paper type: Theoretical ResearchLe contrôle fiscal est considéré comme le principal outil avec lequel l’administration fiscale assure le respect de la législation fiscale. Son importance est d’autant plus cruciale que les ressources fiscales constituent plus de 80% des recettes budgétaires au Maroc. C’est dans ce contexte que s’insère l’importance de sa performance et sa capacité à atteindre les objectifs qui lui sont assignés. Cette étude se base sur une revue de la littérature narrative afin, d’une part, de déceler les aspects de la performance du contrôle fiscal et, d’autre part, d'identifier les principaux facteurs qui l’affectent selon les auteurs. Ce travail identifie trois principaux facteurs qui affectent la performance d’un contrôle fiscal : les facteurs organisationnels, les facteurs liés au contrôleur et les facteurs liés à l’infrastructure. Il est alors primordial pour les administrations fiscales de se focaliser sur ces trois facteurs afin d’assurer la performance du contrôle fiscal. Cette étude prend la forme d'une revue de littérature relative aux études empiriques et théoriques ayant abordé la question de la performance du contrôle fiscal.
L'article permet de lever le voile sur le concept de performance du contrôle fiscal à travers une définition de ses dimensions relatives principalement à l'efficacité, l'efficience et l'économie. Ainsi, un contrôle fiscal est performant lorsqu'il permet d'augmenter les ressources fiscales de l'État à travers son action dissuasive sur l'évasion et la non-conformité. Il doit aussi permettre cette atteinte en optimisant les ressources humaines et matérielles à disposition grâce à une optimisation de ses procédures et la qualification des vérificateurs. Concernant les facteurs impactant sa performance, ils ont trait principalement à la dimension organisationnelle et au support du management, à la dimension personnelle liée aux compétences du contrôleur et à son expérience, ainsi qu'à l'aspect d'infrastructure lié au matériel à disposition.
Mots clés : Performance- Contrôle fiscale- Administration fiscale- Secteur Publique.
JEL Classification : H83
Type du papier : Recherche Théoriqu
L’ impact de la digitalisation sur la performance de l’administration fiscale : Cas de la Direction générale des impôts
Full text linkLa digitalisation est une transformation profonde qui impacte tous les pans de l’économie et contribue à l’amélioration de la performance des entreprises et des États. En effet, l’introduction des outils technologiques dans les processus de l’administration fiscale contribue directement à l’augmentation de l’efficacité et de l’efficience. Cette étude est une étude de cas de la Direction Générale des Impôts (DGI) comme exemple d’administration ayant intégré ces outils numériques dans ses processus. L’objectif est d’évaluer l’apport de cette transformation sur la performance de la DGI, d’identifier les facteurs qui y contribuent, ainsi que les défis et limites identifiés. L’étude mobilise la littérature fiscale, l’exploitation des données internes de la DGI, ainsi qu’une analyse en série temporelle interrompue (ITS) afin de mesurer l’effet de la digitalisation sur cette performance. Les résultats montrent que la digitalisation contribue à l’amélioration à long termes des recettes fiscale, augmentent la conformité et l’efficacité des contrôles fiscaux
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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