Relevant bibliographies by topics / Taxpayer audit programs

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Academic literature on the topic 'Taxpayer audit programs'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 February 2022

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Journal articles on the topic "Taxpayer audit programs"

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Mahestyanti, Puri, Bambang Juanda, and Lukytawati Anggraeni. "The Determinants of Tax Compliance in Tax Amnesty Programs: Experimental Approach." ETIKONOMI 17, no. 1 (February 25, 2018): 93–110. http://dx.doi.org/10.15408/etk.v17i1.6966.

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In an effort of searching for a new source of revenue for funding the infrastructure development for Indonesia, the government chose to do tax amnesty in 2016. This research was conducted to study the effects of factors (wealth, tariff periods, tax penalties, and audit probability) towards tax compliance. Tax compliance measured from the number of units reported by taxpayers, the amount of value indicated by taxpayers, and participation from taxpayers. The study uses primary data that generated through experimental economics. The methods used are Variance Analysis. The result showed that the taxpayer with higher income has lower compliance rather than the taxpayer from lower income. The taxpayers prefer to report their assets at lower rates. The effort of enforcement from the government by implementing tax penalties and audit probability shows greater effect towards tax compliance.DOI: 10.15408/etk.v17i1.6966
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2

De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (June 1, 2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.

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ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpayers are less likely to claim positions with weak support and the government is less likely to challenge positions with strong support inside the program. Further, we show that an increase in the ability of the tax authority to identify uncertain tax positions makes an enhanced relationship tax-compliance program more attractive to both the taxpayer and the tax authority. JEL Classifications: H26
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Drumbl, Michelle Lyon. "THOSE WHO KNOW, THOSE WHO DON'T, AND THOSE WHO KNOW BETTER: BALANCING COMPLEXITY, SOPHISTICATION, AND ACCURACY ON TAX RETURNS." Pittsburgh Tax Review 11, no. 1 (March 26, 2014): 113. http://dx.doi.org/10.5195/taxreview.2013.23.

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Refundable credits, particularly the earned income tax credit (EITC) and the child tax credit, serve an important anti-poverty measure for low-income taxpayers. Annually, millions of taxpayers who do not owe any federal income tax must file a tax return in order to claim these credits that are in the nature of social benefits. The eligibility requirements for refundable credits are complex, and these returns are particularly prone to audit: EITC audits comprise one-third of all individual income tax audits. Because of the large dollar amounts at stake, a taxpayer’s mistaken understanding of the eligibility requirements for these refundable credits can often result in a deficiency of several thousand dollars. Though studies indicate that taxpayer error is more commonly inadvertent than intentional, the section 6662 20% accuracy-related penalty applies once the deficiency reaches a statutory “understatement” threshold; it is imposed computationally and without regard to the taxpayer’s intent. By statute, taxpayers have the right to contest the accuracy-related penalty by demonstrating that there was reasonable cause for the underlying error and the taxpayer acted in good faith. Treasury regulations provide that such a circumstance might include “an honest misunderstanding of fact or law that is reasonable in light of all the facts and circumstances, including the experience, knowledge, and education of the taxpayer”. Yet for all of these reasons – lack of experience, lack of knowledge, and relative lack of education – the taxpayer is unlikely to have the knowledge or resources to raise the very defense that is meant to protect an unsophisticated taxpayer. Drawing comparisons between refundable tax credits and social programs administered by other agencies, this article calls upon the IRS to better differentiate between inadvertent error (“those who don’t know”) and intentional or fraudulent error (“those who know better”). The article argues that the current accuracy-related penalty approach is unduly punitive. It concludes by proposing solutions that the IRS might consider in light of Congress’s desire for the Service to administer these social benefits through the Internal Revenue Code.
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Kibret, Dejene Debebe. "actors Affecting Turnover Tax Collection Performance: A Case of West Shoa Zone Selected Districts." Accounting and Finance Research 10, no. 1 (February 26, 2021): 58. http://dx.doi.org/10.5430/afr.v10n1p58.

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Factors affecting turnover tax collection performance. A case of West Shoa Zone selected districts. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study used mixed research approach and sampling (Systematic random, purposive sampling). Sample sizes 373 respondents selected and distributed questionnaires and interview. Data analyze by SPSS version 20 and factor analysis. Findings revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level and tax knowledge affects turnover tax performance positively. It was revealed that perpetuation tax fairness affects negatively where as compliance cost has a negative statistically insignificant. They concluded that the problems facing revenue administration office while collecting turnover tax. Based on the study recommended that revenue authority need to develop strategic management commitment, recruit sufficient number of employees and continues training qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, increase number of users of Electronic Tax Register, extensive tax knowledge (awareness) creation programs update and maximize frequency tax audit effective on field compromising a priority task.
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Susanto, Edy, and Marhamah Marhamah. "DAMPAK PROGRAM AMNESTI PAJAK TERHADAPKEMAUANWAJIB PAJAK(WP) DALAM MEMBAYARPAJAKSESUAI DENGANUUNO. 11TAHUN2016." JURNAL STIE SEMARANG 11, no. 02 (August 7, 2019): 98–112. http://dx.doi.org/10.33747/stiesmg.v11i02.369.

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Taxation is still an interesting topic to discuss. A number of tax cases that have emerged lately have made people reluctant to pay taxes. This certainly has a negative impact on the government's efforts to increase state revenues through taxes. Law No. 11 was issued in 2016 concerning Tax Amnesty where taxpayers can report assets and debts that have not been reported at the Last Annual SPT and only pay ransoms in accordance with the law. The population in this study is the Individual Taxpayer who participates in the tax amnesty program in the work area of ​​the Semarang City Tax Service Office who participates in the 9,484 tax amnesty program, while the sample taken using the Slovin formula is obtained by 100 respondents. The method of analysis uses multiple linear regression. The results showed that the Random Audit Strategy had a significant effect on Taxpayer Compliance at the Primary Tax Office in the City of Semarang. Perceived probability of audit variable has a significant effect on Taxpayer Compliance at the Primary Tax Service Office in Semarang City, the Taxpayer Attitude variable has a significant effect on Taxpayer Compliance in the Primary Tax Service Office in Semarang City, and Taxpayer Compliance variable has a significant effect on Office Revenue Increase Primary Tax Service in Semarang City. The number of coefficient of determination in the first model shows the number of coefficient of determination (Adjusted R Square) of 0.467. While the number of coefficient of determination of the second model shows the number of coefficient of determination (Adjusted R Square) of 0.60.
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Nichols, Nancy B., and Robert C. Richardson. "Criminal Investigations of Taxpayer Fraud." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 44–58. http://dx.doi.org/10.2308/jltr.2006.4.1.44.

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Under the voluntary tax system in the United States, taxpayers are responsible for fully and accurately reporting and paying the amount of taxes owed. Voluntary tax compliance is reinforced through various programs including the document matching program, Internal Revenue Service (IRS) civil audits, and criminal prosecution. The Criminal Investigation (CI) division of the IRS is responsible for enforcing the criminal statutes. This article investigates the role of CI in tax compliance and analyzes the results of 598 published tax crime cases from 2000 through 2004. The results indicate that CI must increase its focus on cash economy small businesses. Additional recommendations include the expansion of tax withholding to nonemployee compensation and including payments to small businesses in the document matching program to reinforce the voluntary compliance system.
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Mansour, Israa, and Mutasem Kalib. "The Impact of Using Analytical Procedures on Reducing the Cost of Tax Audit "The Jordanian Income and Sales Tax Department"." International Business Research 12, no. 2 (January 17, 2019): 52. http://dx.doi.org/10.5539/ibr.v12n2p52.

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The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results. The findings showed that using the analytical procedures led to reducing the cost of a tax audit in all auditing stages. The stage, which has the most impact of using the analytical procedures on reducing the cost, is the final auditing stage followed by the planning stage and the implementation (fieldwork) stage. The study recommended the necessity of compulsion of the auditors in tax department to use the analytical procedures because it reduces the cost of tax auditing and the necessity of holding workshops and training programs to define the importance of analytical procedures in tax auditing.
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Razif, Razif, and Rahmawati Rahmawati. "ANALISIS SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP EFEKTIVITAS PELAKSANAAN PEMERIKSAAN FUNGSIONAL DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK: (Studi Kasus pada KPP Pratama Bireuen)." Jurnal Akuntansi dan Keuangan 5, no. 2 (August 8, 2017): 109. http://dx.doi.org/10.29103/jak.v5i2.1818.

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This study aimed to determine the analysis of the modern tax administration system on the effectiveness of the implementation of functional examinations and their implications for taxpayer compliance at KPP Pratama Bireun. The data used in this study came from direct interviews. The population in this study amounted to 5 functional positions. The analytical method used was descriptive qualitative. The results indicated that the modern tax administration system at KPP Pratama Bireun was in good classification, and also the preparation of inspection programs capable in reducing difficulties on the implementation of tax audits.
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9

Umar, Mohammed Abdullahi, Chek Derashid, and Idawati Ibrahim. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria." SAGE Open 7, no. 4 (October 2017): 215824401774511. http://dx.doi.org/10.1177/2158244017745114.

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Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good. While the advanced countries have done a better job of mobilizing tax as a resource for societal development, developing countries have performed poorly. A large number of high-income earners in developing countries avoid the tax system thus hampering development efforts. Previous studies have alluded to a culture of tax evasion among citizens of developing countries as a key factor influencing noncompliance. However, this study argues that these studies did not reach the best conclusion as their methodology excluded the taxpayers’ narratives. We interviewed self-employed taxpayers in Nigeria’s capital city, Abuja. Results of the analysis revealed taxpayers’ frustration with an opaque tax system, deplorable socioeconomic condition, and nonfunctioning of the tax audit system. We argue that the massive tax noncompliance in developing countries may be better understood as “tax boycott” arising from taxpayers’ frustration with the fiscal social contract of governance. Policy implications of the findings were discussed in the concluding section.
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10

Prasojo, Prasojo, and Lailatis Syarifah. "Residents preferences associated with tax amnesty program predisposition." Journal of Islamic Accounting and Finance Research 2, no. 2 (December 11, 2020): 209. http://dx.doi.org/10.21580/jiafr.2020.2.2.6072.

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<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty that has been carried out by the Indonesian government in 2016-2017 and provide empirical evidence on the implementation of the tax amnesty program to support the stick and carrot theory in the implementation of taxation in Indonesia.</p><p class="IABSSS"><strong>Method </strong>- The methodology used in this research is a case study. Interviews are used to collect data and are supported by secondary data from sites, web, and documents.</p><p class="IABSSS"><strong>Result</strong> - The results of this study indicate that the reasons for many taxpayers to join this program were because it is beneficial for the country and avoid the risk of administrative sanctions (fines and interest) as well as audits. The reason for taxpayers who did not participate in this program was because they did not have other assets that had not been reported in the tax return.</p><p class="IABSSS"><strong>Implication</strong> - The implication of this study is to determine the motivation of taxpayers to take part in tax amnesty so that it is expected to be able to evaluate the implementation of tax amnesty. At the same time, that has been carried out by the Indonesian government in 2016-2017 and provides empirical evidence on the implementation of the tax amnesty program to reason action and social learning theory in the implementation of taxation in Indonesia.</p><p><strong>Originality</strong> - This study explores information from regulators (tax officials) and taxpayers, both those who do and who do not participate in tax amnesty, which is rarely done by other researchers.</p>
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Dissertations / Theses on the topic "Taxpayer audit programs"

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Wickerson, John, and n/a. "Managing the risks to the revenue : a new model for evaluating taxpayer audit programs." University of Canberra. Law, 1995. http://erl.canberra.edu.au./public/adt-AUC20061113.085145.

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Traditionally, tax administrations have used taxpayer audit program resources principally to deter deliberate noncompliance, 'encourage' due care in the exercise of tax obligations, and recoup otherwise forgone Revenue. Usually, a corresponding perspective has been adopted by those policy analysts concerned with identifying and modelling the 'optimal' design characteristics of taxpayer audit programs. But, in the process, they have presumed that tax administrations make no efforts to learn from the results of taxpayer audits. Equally, most policy analysts have presumed that taxpayer audit programs can play no part in tax administrations' efforts to improve the underlying willingness and ability of taxpayers to comply with their tax obligations. One important adverse consequence of these presumptions has been that the taxpayer compliance behavior literature has paid very little attention to the major policy issue of how tax administrations should go about allocating their taxpayer audit program resources so as to best manage what the candidate has termed the risks to the Revenue. These risks are defined to be those which stem from the lack of information available to tax administrations about both deliberate and inadvertent noncompliance by taxpayers. In the empirical part of the taxpayer compliance behavior literature it is now well-appreciated that both the nature and the degree of taxpayer noncompliance can vary considerably across different categories (populations) of taxpayers. Thus the 'risks to the Revenue' can likewise vary considerably across taxpayer populations. In turn, different taxpayer populations may well require different program 'treatments'. Accordingly, it is now being recognised in the empirical literature that much more attention needs to be paid to the types of information tax administrations require about taxpayer noncompliance so as to better perform their central role. It is already widely agreed by policy analysts that a tax administration's central role is a broad one, and that it entails ensuring, as far as is practicable and socially desirable, all taxpayers pay the correct amounts of tax - preferably voluntarily. However, a tax administration's performance in this regard has to be assessed largely on the results obtained from taxpayer audit programs. There is therefore a need for a new conceptualisation (model) of what might constitute an 'optimal' taxpayer audit program, and which better captures both the various aspects of taxpayer noncompliance and the information requirements of tax administrations. The need for such a model has now become an urgent one. This is especially because a number of tax administrations, including the Australian Taxation Office, are no longer seeking to use taxpayer audit program resources principally in the traditional deterrence, 'encouragement' and Revenue-recovery mode. Instead, these resources are increasingly being used to help identify those taxpayer populations, as distinct from individual noncompliant taxpayers, which represent the greatest 'risks to the Revenue'. In turn, the results from taxpayer audits conducted in the 'high risk' populations are being used to help the tax administration determine the most appropriate strategies for improving future compliance in these populations. It will be argued in this thesis that the capture of these important strategic characteristics of modern taxpayer audit programs cannot be achieved by augmenting the existing deterrence-based models. A complementary model, more suitable for wider policy analysis, is therefore developed which can readily encompass these characteristics. This model is based on the construct of a budget-constrained tax administration seeking to manage the risks to the Revenue in (what is described in the organizational literature as) a Learning Organization environment, and where market segmentation techniques are drawn on when making inter-population resource allocation decisions. The policy value of this model is then demonstrated by applying it to both quantitative and qualitative data compiled by the candidate for the Business Audit Program of the Australian Taxation Office. In the process, a number of separate, substantive contributions are made to the program monitoring, program evaluation and taxpayer compliance behavior literatures. Collectively, these contributions provide support for the central argument of this thesis that both taxpayer compliance behavior researchers and policy analysts now need to pay much more attention to the information-gathering and strategic resource allocation challenges confronting tax administrations. The policy issues arising here, it will be argued, go to the heart of what constitutes successful and accountable tax administration, and (in turn) a 'high integrity' tax regime which is both efficient and equitable.
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Books on the topic "Taxpayer audit programs"

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Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. Washington D.C: The Office, 1998.

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Office, General Accounting. Tax administration: Audit trends and taxes assessed on large corporations : report to the Commissioner, Internal Revenue Service. Washington, D.C: The Office, 1995.

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Office, General Accounting. Tax administration: Factors affecting results from audits of large corporations : report to the Commissioner, Internal Revenue Service. Washington, D.C: The Office, 1997.

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Office, General Accounting. Tax administration: IRS measures could provide a more balanced picture of audit results and costs : report to the Honorable Rob Portman, Committee on Ways and Means, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Office, General Accounting. Tax administration: Compliance measures and audits of large corporations need improvement : report to the Chairman, Permanent Subcommittee on Investigations, Committee on Governmental Affairs, U.S. Senate. Washington, D.C: The Office, 1994.

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Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. Washington, D.C: The Office, 1998.

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Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. Washington, D.C: The Office, 1998.

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Tax administration: IRS' use of random selection in choosing tax returns for audit : report to the Honorable Paul Coverdell, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Tax administration: Potential audit revenues lost while training new revenue agents : report to the Chairman, Committee on the Budget, U.S. Senate. Washington, D.C: The Office, 1990.

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Reports on the topic "Taxpayer audit programs"

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Office of Inspector General report on audit of Department of Energy`s activities designed to recover the taxpayers` investment in the Clean Coal Technology Program. Office of Scientific and Technical Information (OSTI), June 1996. http://dx.doi.org/10.2172/257405.

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