However, studies have shown that knowledge management km improves tax administration performance rosdi et al. First, it highlights the strategic challange and importance of managing knowledge resources in the gulf. References tax law services portfolio evaluation final report. Information and knowledge management 2 data information applied for a purpose. In recent years, there have been more and more new and interesting findings in the research field of knowledge management. Knowledge management articles management study guide. 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. Keywords tax compliance, tax knowledge, tax penalty 1. Knowledge management is a discipline a lot of people think knowledge management is a technology or software solution but it is much more than that. Knowledge management km is a foundational aspect of providing a.
The design and implementation of effective knowledge management systems steve morrissey 4 executive summary the field of knowledge management is the study of how firms manage the tacit and explicit knowledge and knowhow their employees have about its products, services, organizational systems and intellectual property. Knowledge management techniques and technologies play an important role in supporting knowledge management processes and activities. The eca knowledge management strategy managing the knowledge of a knowledge organization including the work of the reprofiling task force 7, knowledge networking strategy issued july 20. Knowledge capture converts what individuals know into knowledge that can be codified and shared. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints. Knowledge management also helps organizations and managers gain competitive advantage by understanding and use of intellectual asset which created by employees and their customers. A set of recommendations are addressed to both policy makers and the. The idea works for local government improvement and uses knowledge management km and other tools to challenge existing practice and to develop new knowledge and effective practices. It begins with a brief overview of knowledge management foundations. Its aim is to ensure that university wide information initiatives are directly aligned to. This chapter providesan overview on how knowledge management supports the army. Property tax guide municipal finance officers association of ontario. Knowledge management integrates different types of tacit and explicit knowledge.
This book aims to introduce readers to the recent research topics, it is titled new research on knowledge management technology and includes. Knowledge management is the art or science of collecting organizational data and, by recognizing and understanding relationships and patterns, turning it into usable, accessible information and valuable knowledge loshin 2001. A firm planning a km initiative or reassessing current efforts should also consider other project planning guidelines that are beyond the scope of this white paper, such as leadership, management buyin, project scope, needs assessment, and resource requirements. New research on knowledge management models and methods. Is information science in the department of information science faculty of engineering, built environment and information technology university of pretoria november 2003. The impact of tax knowledge and budget spending influence on. This book aims to introduce readers to the recent research topics, it is titled new research on knowledge management models and methods and. For reproduction of the contents in part or in full, the apos prior permission is required. The sales and use tax exemption certificate application sutec application must be completed separately to receive a sales and use tax exemption certificate. A systembased knowledge management framework for tax.
Introduction 7 empirical tax research in accounting has, until recently, been largely quantitative, and focused on issues of tax policy, tax compliance and tax planning mulligan and oats 2008. Chapter 1 explains knowledge management to support the u. The opinions expressed in this publication do not necessarily reflect the official view of the apo. 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. Km seems to have been successfully applied in large companies, but it is. Knowledge management can be recognized as a process where the aim is to increase, renew, share, or improve the use of knowledge represented in any form of intellectual capital including structural, human and social seemann et al. Maryland law provides for a threelevel administrative appeal process. Fundamentally, knowledge management is about applying the collective knowledge of the entire workforce to achieve specific organisational goals. Ipns will address broad areas of international tax planning strategies by u. 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.
Designing a reference model, journal of organizational knowledge management, vol. The consequent interest in knowledge management km has spurred an exponential increase in publications covering a broad spectrum of diverse and overlapping research areas. Knowledge just as the words data and information are used interchangeably. Knowledge is the currency of the current economy, a vital organisational asset and a key to creating a sustainable competitive advantage.
Managing global tax reporting challenges thomson reuters tax. Nature and role of knowledge management 16 july 2012 fm 601. Developing a knowledge management platform to support. Empower and enable all taxpayers to meet their tax obligations. Healthcare delivery is a knowledge driven process and hence knowledge management km and knowledge management capacity provides an opportunity for improvement in process performance. A knowledge management strategic plan is a university wide plan which describes a framework for the application and use of information at the university of edinburgh. Get forms and other information faster and easier by.
Probably no better or more succinct singleline definition has appeared since. A white paper on knowledge management and corporate. The key to identifying, managing and growing the value of innovation. It is however possible to develop robust and validated methods, tools and techniques which take into account these two approaches, which, if they function in synergy, appear rich and fertile. Knowledge management an overview preamble in the present day market scenario of intense competition, organizations need to know what they know and be able to leverage on its knowledge base to gain competitive advantage. Knowledge management is essentially about people how they create, share and use knowledge, and so no knowledge management tool will work if it is not applied in a manner that is sensitive to the ways people think and behave. This guide seeks, in plain terms, to help you to consider your current approach to knowledge management with a view to building your organisational capabilities in important areas. Second, it presents the factors that influence the gcc countries ability to better transfer, manage and utilize knowledge within the peculiar context of large expatriate workforce. Knowledge management 61 personal knowledge 6 management the basis of corporate and institutional knowledge management jerome martin jerome martin is a publisher, photographer and storyteller. Major in business administration tax accounting i 3.
Knowledge management is an organized and systematic method for managing the knowledge within an organization and using this knowledge in various activities in order to achieve the organizations goals. Some empirical evidence klaus north a rudiger reinhardt b alexandra schmidt a a chair of management university of applied sciences wiesbaden, germany k. His company, spotted cow press, publishes books, courses and other material relating to the canadian prairies and the great plains of north america. 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.
The paper integrates four terms used in relation to knowledge explicit, tacit, declarative and procedural and it introduces an additional category. Maryland sales and use tax account, from which you may issue resale certificates. Tax knowledge management director jobs, employment. Knowledge management practices and healthcare delivery. Knowledge management km knowledge management km refers to a multi disciplined approach to achieve organizational objectives by making the best use of knowledge. Knowledge relates to all the capital owned by people and staff of a company. Usa knowledge management is the planning, organizing, motivating, and controlling of people. The role of knowledge management in enhancing the competitiveness of small and mediumsized enterprises smes communications of the ibima volume 10, 2009 issn. Pdf an efficient tax system is the one in which taxpayers become aware of tax. Isbn 9789535101901, pdf isbn 9789535155959, published 2012 0323. It describes how knowledge management enables the mission command warfighting function and continues by describing how knowledge management helps commanders in organizing the mission command system. Knowledge management helps companies turn this human capital into intellectual capital by creating value. Transfer pricing knowledge management systems corit advisory. A white paper on knowledge management and corporate culture creating the right company culture in your organisation, so that knowledge management can work overview and contents page part 1 part 2 part 3 part 4 part 5 part 6 overview what is culture.
Internal revenue service progress update fiscal year 2019 pdf. Where n is a sample size the value of r is such that 1 knowledge management are likely to be in helping users navigate to webbased resources such as webpages and pdf files on a knowledge management intranet, and in the construction of taxonomic breakdown of experts in an organization. Identifying the components of a knowledge management. The classic oneline definition of knowledge management was offered up by tom davenport early on davenport, 1994.
Knowledge management km may be defined simply as doing what is needed to get the most out of knowledge resources. 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. While a general examination of the role of accountants in tax knowledge management would. This previous research has made a large contribution to our understanding of technical tax issues. The tacitness of knowledge is tough to estimate but knowledge can be observed in a range where. The selection of journals surveyed took into account two factors. Pdf according to peter drucker, knowledge has become a major economic resource and a key sourcedrive of competitive advantage. Winston churchill said, the empires of the future are the empires of the mind.
As expected it was found that highly successful knowledge management projectsinitiatives are more likely to have the proposed set of knowledge management strategy components than less successful to unsuccessful knowledge management. Introduction taxes and tax system are essential in nation building. The knowledge management papers are a publication of knowledge management forum. Designing a reference model latifa oufkir, mounia fredj and ismail kassou. Knowledge management the most central thrust in knowledge management is to capture and make available the information and knowledge that is in peoples heads as it were, and that has never been explicitly set down, so it can be used by others in the organization. Knowledge management also helps the organization to articulate tacit knowledge in the form of explicit knowledge and this is a strong base to bring innovation plessis.
They are required for state capacity building for meaningful economic development 1. Km is also related to the concept of intellectual capital. The federal government implemented a new expenditure management system in 2007. Besides considering the tax knowledge market in an interorganisational context, we. The design and implementation of effective knowledge. Obviously, you have to have a good piece of software or a good system to capture knowledge.
Knowledge is power in our organizations only if it is available to people that. Research article performance measurement for knowledge. Regarding journals that deal with various issues including knowledge management, such as management, operations management and information system, we considered the jcr index. Concerned with cultural factors, the value of care in organizational relationships is one key enabling condition. History of knowledge management 12 from physical assets to knowledge assets 16 organizational perspectives on knowledge management 17 why is km important today. Here are a dozen characteristics of knowledge, and some tools and approaches for making the most of the knowledge assets in your organization. Knowledge management systems have been identified through a threephase process in order to provide an answer to the first research question. On the other hand, knowledge management helps individuals improve their skills and mind in order to create more new products for organization. In the same survey, only 18 percent of executives felt their companys innovation efforts were providing them with an. Km focuses on organizing and making available important knowledge, wherever and whenever it is needed. Data collected for the fiscal year 201220 estimates the value of all.
Knowledge management and organizational operations. Knowledge management, tacit knowledge, organizational learning, knowledge sharing 1. Knowledge management is the process of capturing, distributing, and effectively using knowledge. This article discusses the role of the knowledge management system in enabling business leaders to predict the future and profit from it. Knowledge management for nuclear research and development. Profit sharing plans, iras, insurance con tracts, etc.
Knowledge management km is the systematic management of processes enabling vital individual and collective knowledge resources to be identified, created, stored, shared, and used for the benefit of the actors involved glossary. Chapter 3 discusses designing knowledge management solutions. Supporting the development of more effective tax systems a. The management of tax knowledge executive summary 5 research issues as important consumers of tax knowledge, corporate taxpayers sources of knowledge are of particular interest, as are the motivating and inhibiting factors in their choice and use of tax knowledge. The principles and practice of knowledge management by martie maria squier submitted in fulfilment of the requirements for the degree of m.
The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The effective management of knowledge has been described as a critical ingredient for organisation seeking to ensure sustainable strategic competitive advantage. Tax knowledge, penalties and tax compliance in small and. Km focuses on processes such as acquiring, creating and shar. Moreover, this research also studies organizational climate as the moderator between audit knowledge management strategies and audit job performance. Specifically, the paper addresses the influence of acquisition of tax knowledge on the efficiency in revenue collection, the effect of tax creation knowledge on efficiency in revenue collection. The principles and practice of knowledge management by.
Unless you are a nonprofit organization, you do not qualify for a sales and use tax exemption certificate. Chapter 4 discusses eveloping knowledge d management solutions. Knowledge management km is a subject that has aroused the interest of many researchers in the last decade, being great part of contributions driven by steps, named km process. The knowledge management core competencies are knowledge flow and capture, collaboration, and standardization. History, knowledge management, knowledge engineering, history of techniques, mask method. In this context, barclay and murray 1998 explained that from the management of tacit and explicit knowledge that permits enterprises to find ways. Environmental taxes in canada smart prosperity institute. Audit knowledge management strategies and audit job. Pdf knowledge management has become a factor that ensures the success of the organizations and the continuity of their businesses. Topics include data and knowledge management and networked computing, future trends using intelligent systems, and important enterprise resource planning systems used to integrate functional areas within organizations, collaborating with external partners, and integrating.