The following working definition of knowledge management frames the discussion. Other empirical studies finding a significant positive effect of tax knowledge on tax compliance are those of ali and ahmad 2014, andreas and savitri 2015, mukhlis, utomo and soesetio 2015. Concerned with cultural factors, the value of care in organizational relationships is one key enabling condition. Chapter 3 discusses designing knowledge management solutions. The perception of tax payers on tax knowledge and tax. We need to leverage that technical expertise to ensure that we capture, manage and transfer it. Part 4 the role of knowledge in the new model 15 6. Its practical expression is the fusion of information management and organizational learning.
This will install the workpaper manager feature, which is the client component of the application. As a discipline, it has reached a state of maturity where. In recent years, there have been more and more new and interesting findings in the research field of knowledge management. Reduce budget by eur 400 million 16 of total until 2015 for tax. Glossary of knowledge management 3 knowledge management the explicit and systematic management of processes enabling vital individual and collective knowledge resources to be identified, created, stored, shared, and used for benefit. Nodine, the institute for the study of knowledge management in education, march 2003, pp.
It is the process through which organization includes employees, partners and customers. Taxes on knowledge was a slogan defining an extended british campaign against duties and taxes on newspapers, their advertising content, and the paper they were printed on. Problems of knowledge transfer in the field of taxation. The effect of tax socialization, tax knowledge, expediency of tax.
Technology and people related techniques bring to knowledge management the ability to carry out knowledge management processes quickly, efficiently and costeffectively, making it an enabling solution. There are many taxonomies that specify various kinds of knowledge. At the beginning, the management of the enterprise is carried out by the sole founderowner, who must perform all the actions needed with doing the business. Tax compliance, self assessment and tax administration, journal of finance and management in. Knowledge management is the process of capturing, distributing, and effectively using knowledge. Bird 2015 posits that tax administration in developing nations is inefficient and ineffective which results to low tax revenue generation. The key theme in this article is that the knowledge management system in any business is the first step towards building on the emerging tools and techniques like big data, predictive analytics, and other models. Knowledge relates to all the capital owned by people and staff of a company. The staff report prepared by imf staff and completed on january 29, 2015.
Relationship between knowledge management and organizational. Most important knowledge for tax accounting your business. Knowledge management may also include new knowledge creation, or it may solely focus on knowledge sharing, storage, and refinement. Knowledge in management basic knowledge in management is needed at initial stage of running an enterprise and also later during the development stage. Whether youre a tax whiz or you farm your return out to the professionals, its good to know a bit about how to file your taxes. Subfeatures include knowledge coach, sample binders, and templates. Opportunities and challenges conference paper pdf available february 2015 with 9,973 reads how we measure reads. It is important to remember that knowledge management is not about managing knowledge for knowledge s sake. Tax knowledge management director jobs, employment. Add quotes around your search term with special characters and rerun your search. Asean journal of economics, management and accounting 1 1. Key points 46 discussion points 46 references 46 3 knowledge management models.
Measuring the roi of knowledge management ark group. A systembased knowledge management framework for tax. The principles and practice of knowledge management by. At its core, knowledge management deals with how an organization moves from data or information to informed knowledge that can guide concrete decisions and actions. Knowledge management systems have been identified through a threephase process in order to provide an answer to the first research question. Firstly, a list of knowledge management systems was obtained by integrating kmss analysed in the literature and those proposed by alavi and leidner 2001, fink and ploder 2009, and massa and testa 2011.
The management of tax knowledge 3 contents executive summary 5 1. The knowledge in knowledge management fred nickols 5292010 this paper was commissioned for and appears in the knowledge management yearbook 20002001. Knowledge management as an important tool in organisational. This requires an appropriate and broad knowledge in order to fully assess and understand the implications of the wide range of treasury activities. Tax knowledge, penalties and tax compliance in small and medium scale enterprises in nigeria adesina olugoke oladipupo, uyioghosa obazee department of accounting, faculty of management sciences, university of benin, benin city, nigeria received 16 october 2015. The effect of taxpayer awareness, knowledge, tax penalties. Part 2 overview of past eca knowledge management efforts 7 4. A study the influences of religiosity mohd rizal palil school of accounting, faculty of economics and management. Knowledge management is the transformation of knowledge in the form of insights, understandings, and practical knowhow that we all possess in other manifestations like books, technology, practices, and traditions within organizations of all kinds and in society.
For example, practice units provide irs staff with explanations of general tax concepts as well as information about a specific type of transaction. Probably no better or more succinct singleline definition has appeared since. The aim of the study is to provide a theoretical background to knowledge management and related concepts and to determine the current situation with regard to. Some of the advantages of documentation in an organization are having a historical, analytical and scientific record of achievements, processes. Knowledge management systems encompass both human and. Pdf this study examines taxpayers views on their level of tax. Investment in it and knowledge management is critical for modernizing and automating. Knowledge management and its impact on the managment accountant.
The eca knowledge management strategy managing the knowledge of a knowledge organization. Chapter 1 explains knowledge management to support the u. Part 5 suggested principles for the knowledge management strategy 17 7. A tax upon paper, is a tax upon knowledge is a saying attributed to alexander adam 17411809, a scottish headmaster. The management of tax knowledge request pdf researchgate. This book celebrates the past, present and future of knowledge management. Pdf tax knowledge, tax complexity and tax compliance. The survey questions were prepared with the help of tax experts from nerdwallets ask an advisor platform. Pdf knowledge management in educational organizations. Tege program letter fy 2015 internal revenue service. New research on knowledge management models and methods. Using the url or doi link below will ensure access to this page indefinitely. A study the influences of religiosity mohd rizal palil school of accounting, faculty of.
Not yet, knowledge management is creating knowledge, and it was followed with the express knowledge, disseminate, use knowledge, and maintain store, preserve and improve knowledge. Knowledge management helps companies turn this human capital into intellectual capital by creating value. Insights and analysis 2 2011 take a wider approach by focusing on tax knowledge sharing within corporates as well as between external tax advisers, corporates and a tax administration. This book aims to introduce readers to the recent research topics, it is titled new research on knowledge management models and methods and. For example, practice units provide irs staff with explanations of general tax concepts as well as information about a.
Knowledge management as an important tool in organisational management. This article discusses the role of the knowledge management system in enabling business leaders to predict the future and profit from it. The results revealed that a strong positive relationship between tax collection and acquisition of taxation knowledge, knowledeg creation, knowledege utilisation and knowledge dissemintion with r. Serban, jing luan in the early 1990s, corporations coined the concept and movement of knowledge management, which is an institutional systematic effort to capitalize on the cumulative knowledge that an organization has. Simkovic, michael, the knowledge tax february 23, 2015. Enhancement of the human resource management of the tax adminis. Knowledge management as an organizational innovation has been with us for more than a decade. Benefits of knowledge management deloitte luxembourg. A publication of the international institute for applied knowledge management volume 3, issue 1, 2015 4 development knowledge management is explicit and systematic management of processes enabling vital individual and collective knowledge resources to be identified, created, stored, shared, and used for benefit. Knowledge management articles management study guide.
This book aims to introduce readers to the recent research topics, it is titled new research on knowledge management models and methods. Tax preparers, whether certified public accountants or tax preparers, have several traits in common despite their different levels of training. Acquiring knowledge is a concern of organisations as most are. A publication of the international institute for applied knowledge management volume 3, issue 1, 2015 4 development knowledge management is explicit and systematic management of processes enabling vital individual and collective knowledge resources to be. Improving tax governance and ensuring data security. Oct 05, 2015 from knowledge management point of view, documentation helps in information retrieval, using innovative knowledge and experiences, creation of new knowledge and betterment of the organization 9, 10. Part 6 implications of the strategy for knowledge management in eca 21 8. Unlike content management, knowledge management km is not only about storing documents. Procedia social and behavioral sciences 211 2015 163 169. Request pdf the management of tax knowledge corporation tax can. For a more comprehensive discussion and definition, see my knowledge management definition. Pdf an efficient tax system is the one in which taxpayers become aware of. A conceptual framework of tax knowledge emerald insight.
Knowledge management 3 why knowledge management application of knowledge management km lie in the below four key areas globalization of business. Knowledge management km is a process that deals with the development, storage, retrieval, and dissemination of information and expertise within an organization to support and improve its. Surveymonkey surveyed 1,015 adults across the country on feb. The classic oneline definition of knowledge management was offered up by tom davenport early on davenport, 1994.
Our aim is to determine how firms develop and use tax knowledge, and in particular the processes by which externally derived tax legislation is incorporated into firms tax knowledge along with internally generated knowledge based on experience. When implementing a knowledge management initiative the knowledge management. Salokhe and dejene 2015 assert that frequently asked questions faq. Nowadays, with corporate mergers, employee turnover and global expansion, people must work differently. Knowledge management opens the doors to a new era of collaboration and sharing. Chapter 4 discusses eveloping knowledge d management solutions. If you selected install engagement with knowledge coach above or ran pfxengkcsetup. While a general examination of the role of accountants in tax knowledge management would. The paper integrates four terms used in relation to knowledge explicit, tacit, declarative and procedural and it introduces an additional category. Among the key features of the reprofiling was the creation of a new division for public information and knowledge management. This study aims to analyze the effect of taxpayer awareness, knowledge, tax penalties and service tax authorities on tax compliance, so the state revenue from tax sector can be improved, the research carried out on an individual taxpayer who performs registered in office taxes are in jakarta, bogor, depok, tangerang, bekasi jabodetabek and bandung, where the region so many industrial centers. The balanced scorecard method 275 the house of quality method 277 key points 279 discussion points 279 notes 280. Americans failing on basic tax knowledge nerdwallet. Compared to other investments, higher education spending faces higher tax rates and a larger tax base.
Chapter 2 discusses the knowledge management assessments. Tax accountants must know and understand financial accounting and the. Eichfelder, sebastian and francois vaillancourt, 2014, tax. Tax knowledge, penalties and tax compliance in small and.
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