This book aims to introduce readers to the recent research topics, it is titled new research on knowledge management models and methods and. Tege program letter fy 2015 internal revenue service. Part 5 suggested principles for the knowledge management strategy 17 7. Probably no better or more succinct singleline definition has appeared since. Tax preparers, whether certified public accountants or tax preparers, have several traits in common despite their different levels of training. For example, practice units provide irs staff with explanations of general tax concepts as well as information about a. Tax knowledge management director jobs, employment. Pdf an efficient tax system is the one in which taxpayers become aware of. The knowledge in knowledge management fred nickols 5292010 this paper was commissioned for and appears in the knowledge management yearbook 20002001.
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. Pdf knowledge management in educational organizations. 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. Chapter 1 explains knowledge management to support the u. Part 2 overview of past eca knowledge management efforts 7 4. 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 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. Knowledge management articles management study guide. Among the key features of the reprofiling was the creation of a new division for public information and knowledge management. This requires an appropriate and broad knowledge in order to fully assess and understand the implications of the wide range of treasury activities. Subfeatures include knowledge coach, sample binders, and templates. Knowledge management systems have been identified through a threephase process in order to provide an answer to the first research question. This will install the workpaper manager feature, which is the client component of the application.
Nodine, the institute for the study of knowledge management in education, march 2003, pp. The staff report prepared by imf staff and completed on january 29, 2015. Its practical expression is the fusion of information management and organizational learning. Knowledge management opens the doors to a new era of collaboration and sharing. 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. It is important to remember that knowledge management is not about managing knowledge for knowledge s sake. Unlike content management, knowledge management km is not only about storing documents.
We need to leverage that technical expertise to ensure that we capture, manage and transfer it. While a general examination of the role of accountants in tax knowledge management would. Asean journal of economics, management and accounting 1 1. Compared to other investments, higher education spending faces higher tax rates and a larger tax base. Investment in it and knowledge management is critical for modernizing and automating. Opportunities and challenges conference paper pdf available february 2015 with 9,973 reads how we measure reads.
Chapter 3 discusses designing knowledge management solutions. Add quotes around your search term with special characters and rerun your search. The management of tax knowledge request pdf researchgate. Knowledge management helps companies turn this human capital into intellectual capital by creating value. The survey questions were prepared with the help of tax experts from nerdwallets ask an advisor platform. This article discusses the role of the knowledge management system in enabling business leaders to predict the future and profit from it. 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. Request pdf the management of tax knowledge corporation tax can. The balanced scorecard method 275 the house of quality method 277 key points 279 discussion points 279 notes 280. Reduce budget by eur 400 million 16 of total until 2015 for tax. Concerned with cultural factors, the value of care in organizational relationships is one key enabling condition. Knowledge management may also include new knowledge creation, or it may solely focus on knowledge sharing, storage, and refinement. The following working definition of knowledge management frames the discussion. Enhancement of the human resource management of the tax adminis.
The paper integrates four terms used in relation to knowledge explicit, tacit, declarative and procedural and it introduces an additional category. Nowadays, with corporate mergers, employee turnover and global expansion, people must work differently. Part 4 the role of knowledge in the new model 15 6. Apply to tax director, property management director, tax manager and more. Pdf tax knowledge, tax complexity and tax compliance. This book aims to introduce readers to the recent research topics, it is titled new research on knowledge management models and methods. The classic oneline definition of knowledge management was offered up by tom davenport early on davenport, 1994. Simkovic, michael, the knowledge tax february 23, 2015.
Tax compliance, self assessment and tax administration, journal of finance and management in. 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. Knowledge management systems encompass both human and. Knowledge management as an organizational innovation has been with us for more than a decade. For a more comprehensive discussion and definition, see my knowledge management definition. 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. Using the url or doi link below will ensure access to this page indefinitely. 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. Tax accountants must know and understand financial accounting and the. The effect of tax socialization, tax knowledge, expediency of tax. Pdf this study examines taxpayers views on their level of tax. The effect of taxpayer awareness, knowledge, tax penalties.
Knowledge in management basic knowledge in management is needed at initial stage of running an enterprise and also later during the development stage. Tax knowledge, penalties and tax compliance in small and. Knowledge management as an important tool in organisational. Part 6 implications of the strategy for knowledge management in eca 21 8. A study the influences of religiosity mohd rizal palil school of accounting, faculty of. New research on knowledge management models and methods. Key points 46 discussion points 46 references 46 3 knowledge management models. Chapter 2 discusses the knowledge management assessments.
Bird 2015 posits that tax administration in developing nations is inefficient and ineffective which results to low tax revenue generation. Knowledge management readiness in organizations alanazi sultan, christian bach. 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. If you selected install engagement with knowledge coach above or ran pfxengkcsetup. Knowledge management and its impact on the managment accountant. Knowledge relates to all the capital owned by people and staff of a company.
Some of the advantages of documentation in an organization are having a historical, analytical and scientific record of achievements, processes. Benefits of knowledge management deloitte luxembourg. This book celebrates the past, present and future of knowledge management. The registered tax return preparer competency test contains 120 questions, 100 scored questions, and 20 experimental questions in multiplechoice and true or false format. 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.
A tax upon paper, is a tax upon knowledge is a saying attributed to alexander adam 17411809, a scottish headmaster. The eca knowledge management strategy managing the knowledge of a knowledge organization. The principles and practice of knowledge management by. 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. When implementing a knowledge management initiative the knowledge management.
A conceptual framework of tax knowledge emerald insight. For example, practice units provide irs staff with explanations of general tax concepts as well as information about a specific type of transaction. 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. A systembased knowledge management framework for tax. A study the influences of religiosity mohd rizal palil school of accounting, faculty of economics and management. Americans failing on basic tax knowledge nerdwallet. The management of tax knowledge 3 contents executive summary 5 1. There are many taxonomies that specify various kinds of knowledge. Acquiring knowledge is a concern of organisations as most are. Chapter 4 discusses eveloping knowledge d management solutions. 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. Problems of knowledge transfer in the field of taxation. 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.
Eichfelder, sebastian and francois vaillancourt, 2014, tax. 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. In recent years, there have been more and more new and interesting findings in the research field of knowledge management. 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. 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. As a discipline, it has reached a state of maturity where. 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. 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. Surveymonkey surveyed 1,015 adults across the country on feb. Procedia social and behavioral sciences 211 2015 163 169.
Salokhe and dejene 2015 assert that frequently asked questions faq. Measuring the roi of knowledge management ark group. 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 is the process of capturing, distributing, and effectively using knowledge. The perception of tax payers on tax knowledge and tax. Knowledge management 3 why knowledge management application of knowledge management km lie in the below four key areas globalization of business.
Most important knowledge for tax accounting your business. It is the process through which organization includes employees, partners and customers. Relationship between knowledge management and organizational. Knowledge management as an important tool in organisational management. 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.
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