Tax compliance software
# Tax compliance software

Part of a series on :

Taxation :

An aspect of fiscal policy :

Policies

Government revenue

Property tax equalization

Tax revenue

Non-tax revenue

Tax law

Tax bracket

Flat tax

Tax threshold

Exemption

Credit

Deduction

Tax shift

Tax cut

Tax holiday

Tax amnesty

Tax advantage

Tax incentive

Tax reform

Tax harmonization

Tax competition

Tax withholding

Double taxation

Representation

Unions

Medical savings account :

Economics

General Theory

Price effect

Excess burden

Tax incidence

Laffer curve

Optimal tax

Theories

Optimal capital income taxation

Distribution of Tax

Tax rate

Flat

Progressive

Regressive

Proportional :

Collection

Revenue service

Revenue stamp

Tax assessment

Taxable income

Tax lien

Tax refund

Tax shield

Tax residence

Tax preparation

Tax investigation

Tax shelter

Tax collector

Private tax collection

Tax farming :

Noncompliance

General

Tax avoidance

Repatriation tax avoidance

Tax evasion

Tax resistance

Tax shelter

Smuggling

Black market

Unreported employment

Corporate

Tax inversion

Transfer mispricing

Base erosion and profit shifting (BEPS)

Double Irish

Dutch Sandwich

Single Malt

CAIA/Green Jersey

Locations

Tax havens

Corporate havens

Offshore financial centres (OFCs)

Offshore magic circle

Conduit and sink OFCs

Financial centres

Financial Secrecy Index

Major examples

Ireland as a tax haven

Ireland v Commission

Leprechaun economics

Liechtenstein tax affair

Luxembourg Leaks

Offshore Leaks

Paradise Papers

Panama Papers

Swiss Leaks

United States as a tax haven

Panama as a tax haven :

Types

Direct

Indirect

Per unit

Ad valorem

Aviation

Airport improvement

Landing

Solidarity

Capital gains

Expatriation

Consumption

Departure

Hotel

Sales

Stamp

Television

Tourist

Value-added

Dividend

Environmental tax

Carbon

Landfill

Natural resources consumption

Severance

Steering

Stumpage

Excise

Alcohol

Cigarette

Fat

Meat

Sin

Sugary drink

Tobacco

General

Georgist

Gift

Gross receipts

Hypothecated

Income

Inheritance (estate)

Land value

Luxury

Payroll

Pigouvian

Property

Single

Surtax

Turnover

Use

User charge/fee

Congestion

Fuel

Road/GNSS

Toll

Vehicle miles traveled

Corporate profit

Excess profits

Windfall

Negative (income)

Wealth :

International

Financial transaction tax

Currency transaction tax

European Union Common Consolidated Corporate Tax Base (CCCTB)

Global minimum corporate tax rate

Tobin tax

Spahn tax

Tax equalization

Tax treaty

Permanent establishment

Transfer pricing

European Union FTT

Foreign revenue rule :

Trade

Custom

Duty

Tariff

Import

Export

Tariff war

Free trade

Free-trade zone

Trade agreement

ATA Carnet :

Research

Academic

Mihir A. Desai

Dhammika Dharmapala

James R. Hines Jr.

Ronen Palan

Joel Slemrod

Gabriel Zucman

Advocacy groups

Institute on Taxation and Economic Policy (ITEP)

Oxfam (UK)

Tax Foundation (US)

Tax Justice Network (TJN)

Tax Policy Center (US) :

Religious

Church tax

Eight per thousand

Teind

Tithe

Fiscus Judaicus

Leibzoll

Temple tax

Tolerance tax

Jizya

Kharaj

Khums

Nisab

Zakat :

By country

All Countries

List of countries by tax rates

Tax revenue to GDP ratio

Tax rates in Europe

Individual Countries

Albania

Algeria

Argentina

Armenia

Australia

Azerbaijan

Bangladesh

Bhutan

Brazil

Bulgaria

BVI

Canada

China

Colombia

Croatia

Denmark

Finland

France

Germany

Greece

Hong Kong

Iceland

India

Indonesia

Iran

Ireland

Israel

Italy

Japan

Kazakhstan

Lithuania

Malta

Morocco

Namibia

Netherlands

New Zealand

Norway

Pakistan

Palestine

Peru

Philippines

Poland

Portugal

Russia

South Africa

Sri Lanka

Sweden

Switzerland

Taiwan

Tanzania

United Arab Emirates

United Kingdom

United States

Uruguay :

Business portal

 Money portal :

vte :

Tax compliance software is software that assists tax compliance, and may cover income tax, corporate tax, VAT, service tax, customs, sales tax, use tax, or other taxes its users may be required to pay. The software automatically calculates a user's tax liabilities to the government, keeps track of all transactions (in case of indirect taxes), keeps track of eligible tax credits, etc. The software can also generate forms or filings needed for tax compliance. The software will have pre-defined tax rates and slabs and can allocate income or revenue in the right slab itself. The aim of the software is to provide the user with easy way to calculate tax payment and minimize any human error. Tax compliance software has been present in developed countries for long in the form of tax calculators mainly for direct taxes, such as income tax and corporate tax. Gradually some more complex and customized tax compliance software has been designed and developed by organizations around the globe.

Tax compliance software can be divided into two main categories: direct and indirect tax compliance software.

## Direct tax compliance software

A direct tax is one paid directly to the government by the persons (juristic or natural) on whom it is imposed (often accompanied by a tax return filed by the taxpayer). Examples include income tax, corporate tax, and transfer tax such as estate tax and gift tax. Basic software for income tax in the form of a tax calculator, and are now widely used. For example, the Government of India provides an income tax calculator on their website. Corporate tax compliance software has also been in existence for years, more often than not within the company's Finance & Accounting software or financial module of ERPs. These suites have the facilities to maintain the company's General Ledger, Cash Management, Accounts Payable, Accounts Receivable, Fixed Assets along with some basic taxes.

## Indirect tax compliance software

An indirect tax (such as sales tax, value added tax (VAT), or goods and services tax (GST)) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the customer). The intermediary later files a tax return and forwards the tax proceeds to government with the return. Indirect Tax compliance has always been much more complex as compared to the direct taxes. Many indirect tax compliance programs have separate modules for VAT, Service Tax, Customs etc.

### VAT compliance software

Value Added Tax (VAT) legislation has a common structure across countries (and states in case of India). Software must be customized to each country, however, because of differences in the some areas, such as handling of credit of capital goods, sale of scrap and second-hand goods, formats of mandatory submissions and audit exercises.

### Service tax compliance software

Service tax compliance software often include maintenance of credit registers, handling reverse charges, rebate claims on export of services along with payment of tax and filing of returns.

