The Factorial Analysis for Impact on the Judgement of the Tax Tribunal and on The Processing Period for an Appeal
Asian Tax Journal Vol. 16 No. 6 (2015), pp. 205-237
Abstract
Unlisted Stocks tend to have caused many arguments between taxpayers and tax authorities about transactions. gifts. inheritance and payment of tax in goods due to an obscure trait on market prices in the process of various economic activities. Regarding the evaluation of Unlisted Stocks. there have been a lot of disagreements and conflicts between taxpayers and tax authorities especially about an appeal of dissatisfaction in the whole course of first appeals. appeals for review. and appeals to tax tribunal. Therefore. the study is an empirical research using the factual matters based on the analysis of appeals to tax tribunal related to Unlisted Stocks. With the current precedents of the verdict. they are easily accessible to people using the home page with data base at the tax tribunal. therefore the data of the tax tribunal could be used usefully by tax accountants whenever needed as the standard for judgement or the precedents of the verdict for the job performance of tax accountants. I acknowledged that the previous studies also analyzed the efficiency on the taxpayers ombudsman system and the function of judgement by the tax tribunal in many ways by using the precedents of the verdict. the analysis of a workload and a processing period. For this reason. the study focuses on analyzing the factorial meta-analysis on the judgement of the tax tribunal and the processing period through an appeal system in order to see whether the taxpayers ombudsman system is working efficiently. With regard to a practical field. the evaluation of Unlisted Stocks which can be interpreted and applied in various ways often leads to conflict with tax authorities. Thus. I believe it would be appropriate that the cases of tax tribunal with the evaluation of Unlisted Stocks are taken to analyze the efficiency on the taxpayers ombudsman system. The final outcome of efficiency on the taxpayers ombudsman system is defined by both the judgement of the tax tribunal and the processing period for an appeal. The empirical analysis of factors affecting on the judgement of the tax tribunal and the processing period are defined differently based on three types of categories. such as the trait of appeals for review. the trait of appeals to tax tribunal and the perspective of Government Revenue & the Economic Situation. As for the method of analysis. a Logistic Regression Analysis is employed to analyze the impact on the judgement of the tax tribunal by the fact that a dependent variable depends on the decision on acceptance of the appeal. Apart from that. the least squares regression method(LSRM) is also used to analyze the impact on the processing period by the fact that the processing period(a natural logarithm) would come up with a normal distribution curve for the group mentioned as a continuous variable.
Keywords
- tax tribunal. Unlisted Stocks. the factorial meta-analysis
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