Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices

This paper analyses the productivity growth of the SUMA tax offices located in Spain evolved between 2004 and 2006 by using Malmquist Index based on Data Envelopment Analysis (DEA) models. It goes a step forward by smoothed bootstrap procedure which improves the quality of the results by generalising the samples, so that the conclusions obtained from them can be applied in order to increase productivity levels. Additionally, the productivity effect is divided into two different components, efficiency and technological change, with the objective of helping to clarify the role played by either the managers or the level of technology in the final performance figures.

Sistema de gestión abierto de cita previa

[ES] Este trabajo consiste en la creación de un sistema de gestión abierto de cita previa, surge de la necesidad del personal de las Administración Tributaria de Canarias que trabajan en las oficinas de atención tributaria de tener un sistema que facilite al contribuyente la forma de gestionar una cita previa para solicitar atención tributaria, además de facilitar al coordinador, la gestión de citas solicitadas por los contribuyentes. Para ello se ha realizado un análisis previo para cubrir todos los requisitos que eran necesarios para que se cubrieran todas las necesidades del sistema y que fuera totalmente escalable. Para el desarrollo del sistema se ha utilizado la plataforma Java EE que dota de todas las herramientas necesarias para la creación de un software de estas características, además de numerosas herramientas que ayudan a la consecución satisfactoria del sistema, como pueden ser Hibernate y Spring. Se ha utilizado un sistema de virtualización para tratar de imitar lo máximo posible la forma de desarrollo que tiene la empresa para que así la integración del sistema sea absoluto, por eso se han utilizado las mismas herramientas que utilizan y la misma estructura de base de datos. Además de las diversas herramientas se han utilizado distintos patrones de diseño para el desarrollo del software como pueden ser: Front Controller, Facade y Data Access Object además del patrón Modelo-Vista-Controlador para la arquitectura de este sistema. La utilización de estos patrones ayuda a que el mantenimiento de este sistema sea mucho más óptimo.

Report of the State Tax Commissioner, Exofficio Chief Inspector and Supervisor of Public Offices

Mode of access: Internet.

Measuring the managerial benefits of tax compliance : a fresh approach

Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that the measurement of such benefits was impossible or difficult. This paper first discusses the theoretical issues surrounding the valuation of managerial benefits, including the related tax/ accounting costs overlap problem; it then proposes a fresh approach for measuring managerial benefits. The proposed measurement model incorporates a subjective evaluation of useful accounting information by owner‑managers and objective measurements of accounting costs. Two main components of managerial benefits are identified: the incremental value of managerial accounting information and the savings on reporting costs. A study of small businesses conducted in late 2006, compared accounting practices between tax complying entities (TCEs) and tax compliance free entities (TFEs) and investigated how accounting information was valued by owner-managers in TCEs. The research adopted a mixed methodological design including a major quantitative phase followed by a minor qualitative phase. The results show that while a vast majority of TFEs maintained basic accounting functions, record keeping requirements imposed by tax compliance led to the implementation of more sophisticated accounting systems in TCEs. It was also found that TCE owner-managers assigned a relatively significant value to the managerial accounting information that is generated as a result of record keeping imposed by tax compliance, suggesting that substantial managerial benefits might be derived.

The managerial benefits of tax compliance: perception by small business taxpayers

Research undertaken in 2006 – 2007 investigated the perception of managerial benefits of tax compliance by small business taxpayers. Survey data from a sample of 300 small business taxpayers and responses to semi-structured interviews of owner managers were examined. The study found that a majority of small business taxpayers recognised that tax compliance activities led to better record keeping and to an improved knowledge of their financial affairs. However, there seemed to be a general reluctance by respondents to accept the idea that benefits could be derived as a result of complying with tax. The findings of this study are important as it is the first research that systematically investigated managerial benefits and their perception by small business taxpayers in Australia.