Relevant bibliographies by topics / Taxpayer compliance

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Taxpayer compliance'

Author: Grafiati
Published: 4 June 2021
Last updated: 28 July 2024

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Journal articles on the topic "Taxpayer compliance"

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Apollo, Yogi Nugraha,. "The Effect of Digitalization of Tax Services and Taxpayer's Understanding of Taxation on the Level of Taxpayer Compliance with Tax Sanctions as an Intervening Variable (Study of Corporate Taxpayers Registered with DJP West Jakarta Regional Office)." Saudi Journal of Business and Management Studies 9, no. 01 (January 2, 2024): 1–6. http://dx.doi.org/10.36348/sjbms.2024.v09i01.001.

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This research aims to determine the effect of digitalization of tax services and tax understanding from taxpayers on the level of taxpayer compliance by making tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered with the KPP at the DJP Kanwil West Jakarta. The samples collected in this study totaled 112 samples. Research data from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions or taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance.
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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu, Yudi Yudi, and Rahayu Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance." GATR Journal of Finance and Banking Review VOL. 6 (1) APRIL - JUNE 2021 6, no. 1 (July 7, 2021): 62–71. http://dx.doi.org/10.35609/jfbr.2021.6.1(3).

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Objective - This study aims to criticize the meaning of taxpayer's compliance. Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory. Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with multi-interpretation. The term "less compliant" implicating compliance by a condition, neither completely compliant nor completely incompliant. The voluntary compliance targeted in taxpaying is purely determined by the morality of each taxpayer. The novelty of this research is the topic very interesting since there have been many topics talking about tax planning, self-corruption by taxpayers (an effort to reduce the reported amount of income tax), or some efforts to analyze influencing factors on the taxpayer's compliance, but does not study the definitions form taxpayer perspective. Type of Paper - Empirical Keywords: Tax; Taxpayer; Compliance; Voluntary Compliance; Awareness; Morality. JEL Classification: H1, H20. URI: http://gatrenterprise.com/GATRJournals/JFBR/vol6.1_3.html DOI: https://doi.org/10.35609/jfbr.2021.6.1(3) Pages 62 – 71
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Efrinal, Efrinal, and Putri Fitrilia Ariyanti. "Pengaruh Persepsi Wajib Pajak atas Penerapan Pp No. 23 Th.2018, Pemahaman Perpajakan dan Sistem Administrasi Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Kasus Sektor Umkm pada Kpp Pratama Jakarta Jatinegara Periode 2021)." AKRUAL : Jurnal Akuntansi dan Keuangan 3, no. 2 (January 15, 2022): 62–76. http://dx.doi.org/10.34005/akrual.v3i2.1738.

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This study aims to determine the effect of Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems on Taxpayer Compliance of Micro, Small, and Medium Business Enterprises Sector. The independent variables of this research are Taxpayer’s Perceptions on the Implementation of Government Regulation Number 23 of 2018, Taxation Understanding and Tax Modernization Administration Systems. The dependent variable of this research is the Compliance of Taxpayers of Micro, Small and Medium Business Enterprises Sector. Data collection techniques in this study were in the form of questionnaires (Survey on the taxpayer in Tax Office (KPP) Pratama Jakarta Jatinegara) and surrounding areas were obtained from 100 respondents listed as individual taxpayer or respondents via google form. This research method uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 3.0 software to analyze the data. The results of this study indicate that the Taxpayer's Perception of the Implementation of Government Regulation Number 23 of 2018 has a positive and significant effect on Taxpayer Compliance, Tax Understanding has a positive effect on Taxpayer Compliance and the Tax Modernization Administration System has a positive and significant impact on Taxpayer Compliance of Micro, Small and Medium Business Enterprises Sector.
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Jupri, M., and Riyanarto Sarno. "Data mining, fuzzy AHP and TOPSIS for optimizing taxpayer supervision." Indonesian Journal of Electrical Engineering and Computer Science 18, no. 1 (April 1, 2020): 75. http://dx.doi.org/10.11591/ijeecs.v18.i1.pp75-87.

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The achievement of accepting optimal tax need effective and efficient tax supervision can be achieved by classifying taxpayer compliance to tax regulations. Considering this issue, this paper proposes the classification of taxpayer compliance using data mining algorithms; i.e. C4.5, Support Vector Machine, K-Nearest Neighbor, Naive Bayes, and Multilayer Perceptron based on the compliance of taxpayer data. The taxpayer compliance can be classified into four classes, which are (1) formal and material compliant taxpayers, (2) formal compliant taxpayers, (3) material compliant taxpayers, and (4) formal and material non-compliant taxpayers. Furthermore, the results of data mining algorithms are compared by using Fuzzy AHP and TOPSIS to determine the best performance classification based on the criteria of Accuracy, F-Score, and Time required. Selection of the taxpayer's priority for more detailed supervision at each level of taxpayer compliance is ranked using Fuzzy AHP and TOPSIS based on criteria of dataset variables. The results show that C4.5 is the best performance classification and achieves preference value of 0.998; whereas the MLP algorithm results from the lowest preference value of 0.131. Alternative taxpayer A233 is the top priority taxpayer with a preference value of 0.433; whereas alternative taxpayer A051 is the lowest priority taxpayer with a preference value of 0.036.
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Natasha, Joseline, and Aan Marlinah. "Faktor-Faktor yang memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah DKI Jakarta." Media Ilmiah Akuntansi 10, no. 2 (February 11, 2023): 113–24. http://dx.doi.org/10.34208/mia.v10i2.25.

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The purpose of this study is to analyze the factors that influence individual taxpayer compliance. The factors referred to in this study are the taxpayers understanding, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligations, perceived behavioral control, and e-filing. The form of research that will be used in this study is causality. The data collection technique used in this research is a questionnaire. The object of this research is an individual taxpayer at the DKI Jakarta Regional Tax Office. The sampling method used is convenience sampling with a total of 65 samples. The results of this study conclude that the taxpayers understanding affects the compliance of individual taxpayers at the DKI Jakarta Regional Tax Office. This means that the higher taxpayer's understanding of the tax laws and regulations in Indonesia, the higher the compliance of individual taxpayers. Meanwhile, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligation, perceived behavioral control, and e-filing has no effect on individual taxpayer compliance in the DKI Jakarta Regional Tax Office.
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Nurasik, Nurasik, Endra Wahyu Ningdiyah, and Fitiyan Izzah Noor Abidin. "TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2): A STUDY IN PASURUAN DISTRICT." Journal of Economic and Economic Policy 1, no. 2 (June 20, 2024): 45–84. http://dx.doi.org/10.61796/ijecep.v1i2.17.

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This research aims to analyze the influence of taxpayer awareness attitudes, tax service quality, tax rates and household income on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pasuruan Regency . This research method uses quantitative research with primary data as a data source. The population of this research is all taxpayers in Pasuruan Regency, totaling 17,345 taxpayers . The sampling method used is Purposive Sampling . Because researchers use their own judgment by deliberately selecting members of the population who are deemed to be able to provide information, the selected respondents must meet the sample requirements, namely: every person or taxpayer who has a NPWP. The number of samples used in this research was 240 people. This research use analysis techniques regression linear multiple with data processing tools SPSS version 27 . The results of this research indicate that the Taxpayer's Awareness Attitude Influences Taxpayer Compliance. The Quality of Fisfus Services Influences Taxpayer Compliance. Tax Rates Affect Taxpayer Compliance. Household Income Influences Taxpayer Compliance
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Surya Dharma, Ida Bagus Alit, and Ida Bagus Putra Astika. "Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1615. http://dx.doi.org/10.24843/eja.2021.v31.i07.p01.

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This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.
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Maritu, Rambu Hunggu Hau, Anik Yuesti, and Putu Novia Hapsari Ardianti. "Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar." Jurnal Inovasi Akuntansi (JIA) 1, no. 1 (June 26, 2023): 11–20. http://dx.doi.org/10.36733/jia.v1i1.6860.

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Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.
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Robiansyah, Anton, Pratana Puspa Midiastuty, Eddy Suranta, and Suparsiyem Suparsiyem. "PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." I-Finance: a Research Journal on Islamic Finance 6, no. 1 (July 20, 2020): 46–63. http://dx.doi.org/10.19109//ifinace.v6i1.5480.

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Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.
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Robiansyah, Anton, Pratana Puspa Midiastuty, Eddy Suranta, and Suparsiyem Suparsiyem. "PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." I-Finance: a Research Journal on Islamic Finance 6, no. 1 (July 20, 2020): 46–63. http://dx.doi.org/10.19109/ifinance.v6i1.5480.

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Abstract This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations. Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.
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Dissertations / Theses on the topic "Taxpayer compliance"

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McClenny, R. Lorraine. "Changing taxpayer attitudes and increasing taxpayer compliance : the role of individual differences in taxpayers /." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-170817/.

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Gordon, James Peter Fraser. "The economic theory of tax administration and taxpayer compliance." Thesis, London School of Economics and Political Science (University of London), 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261291.

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Ongwamuhana, Kibuta. "Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance." Doctoral thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/12250.

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Includes abstract.
Includes bibliographical references (p. 278-300).
This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be significantly impaired.
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Stiglingh, Madeleine. "Developing a model to evaluate the quality of the services rendered by the South African Revenue Service." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05042009-003506/.

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Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

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The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpayer can understand and comply with the tax rules must not become so complex that the taxpayer is forced into either seeking external help or not fully complying. The question arises, does complexity affect the ability of taxpayers to understand, and thus comply with, the tax system?
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Jimenez, Peggy D. "Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance." Thesis, University of North Texas, 2013. https://digital.library.unt.edu/ark:/67531/metadc283805/.

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Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax compliance. Psychology literature suggests that social factors may also play an important role in individual tax compliance decisions. The purpose of this study is to examine the influence that social and psychological factors have on individuals' tax compliance intentions. Specifically, a model of taxpayer compliance is hypothesized that suggests that norms, perceived fairness of the tax system, and trust in government have a significant influence on compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms have an indirect influence on compliance intentions through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increase, personal norms of tax compliance also increase, and this leads to a subsequent increase in compliance intentions. This dissertation also finds that trust in government and the perceived fairness of the tax system have a significant influence on compliance intentions. Supplemental analyses indicate that trust in government fully mediates the relationship between perceived fairness of the tax system and compliance intentions. This research offers several contributions to accounting literature and provides valuable insight for taxing authorities. First, this study examines taxpayer compliance from a psychological, rather than an economics driven, perspective. The suggested model of taxpayer compliance posits that social norms have a significant influence on compliance intentions. This information may help taxing authorities develop less costly and more effective strategies for increasing taxpayer compliance. This study also examines the influence that perceived fairness of the tax system has on compliance intentions. This is a widely debated topic in the media and social settings and may have a particularly strong influence on compliance intentions during these times of political and social arguments regarding tax equity. Finally, trust in government around the world has seen a continual decline. The results indicate that decreased trust in government and decreased perceived fairness of the tax system lead to decreased intention to comply with tax laws. Such information may help governments understand actions they can take to improve tax compliance.
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Hunt, Nicholas. "Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc849613/.

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Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is needed to enable policymakers to craft tax policies that maximize voluntary compliance. Prior research tends to model compliance as economic, environmental, or personal decisions; however, this study models it as a multifaceted decision where these three perspective individually and interactively influence compliance. It is the first to decompose perceived detection risk into two dimensions (selection risk and enforcement risk) and investigates how these two dimensions of risk, decision domains (refund or tax due positions), and three personal factors (mental accounting, narcissism, and proactivity) influence taxpayers’ compliance decisions. I conducted a 2x2 fully crossed experiment involving 331 self-employed taxpayers. These taxpayers have opportunities to evade that employed taxpayers do not. For example, they can earn cash income that is not reported to the IRS by third parties. For self-employed taxpayers (especially those wanting to evade), perceived selection and enforcement risks may be distinctly different depending on a taxpayer’s situation, what they believe they can control, and what risk they are willing to accept. For example, selection risk may be perceived as the greatest risk for those with unreported items on their return, while enforcement risk may be more prominent for those perceiving certain levels of selection risk. Thus, I believe self-employed taxpayers are the most appropriate population to sample from and are likely have reasonable variation in the three personal factors of interest. I find that taxpayers do differentiate between selection and enforcement risks but the difference only manifests for taxpayers in certain decision domains. Taxpayers in a refund position (i.e. conservative mindset) had a greater sensitivity to the form of payment (cash vs. check) and appeared to use this information to make inferences about enforcement risk which was significantly different from their perceptions of selection risk. Conversely, tax due taxpayers (i.e. aggressive mindset) appeared to overlook the form of payment and did not assess these two risks as significantly different. Evaluating the full sample suggests that both selection risk and enforcement risk have a positive influence on compliance. Further, these risks interact to influence compliance. Specifically, compliance is greatest when taxpayers perceive a high likelihood of being selected for an audit and enforcement risk only matters when selection risk is low. This finding is interesting and suggests that avoiding interaction with the IRS is a primary objective of taxpayers. In line with my findings of taxpayers perceiving different risks in refund and tax due positions, the influence of risk perceptions on compliance differed for taxpayers in these positions. Refund taxpayers were influenced by both selection and enforcement risk, similar to the full model; however, tax due taxpayers were only influenced by selection risk and appeared to completely overlook enforcement risk when making their reporting decision. Lastly, the study shows that personal characteristics can also influence compliance in the presence of economic and environmental determinants, but some characteristics only manifest in specific decision domains. Of the three personal characteristics investigated, only mental accounting orientation was a significant predictor for the full sample. When the sample was split by decision domain, only proactivity was a predictor of compliance for refund taxpayers, while only mental accounting orientation was a predictor of compliance for due taxpayers. While I did not find results for narcissism and compliance, my subsequent analysis suggests that individual dimensions of narcissism may be better predictors of compliance than the full measure. Specifically, the exploitation dimension was a significant predictor of compliance for those in a tax due position. This study make several contributions to the accounting and tax literatures. First, this study provides support for a two-construct conceptualization for perceived detection risk that includes both selection and enforcement risks. Second, it answers calls to investigate more comprehensive compliance models and finds economic, environmental, and personal characteristics individually and interactively influence compliance. Third, this study investigates three personal factors that have not been investigated in the tax compliance literature. Finally, this study answers calls for research on self-employed taxpayers and suggests that the IRS will be more successful in increasing compliance by playing on taxpayers’ aversion to being selected for an examination than communicating information on the IRS’ ability to detect noncompliance during an examination.
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Bergman, Marcelo S. "On trust, deterrence and compliance : the sociology of tax evasion in Argentina /." Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC IP addresses, 2001. http://wwwlib.umi.com/cr/ucsd/fullcit?p3029642.

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Nguyen, Binh Thanh. "Studying the Elasticity of Taxable Income and Its Functional Form from the Taxpayer Compliance Perspective." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/37822.

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The dissertation identifies and responds to two gaps in the current literature on the elasticity of taxable income (ETI). Firstly, there is a lack of a deep understanding of the process underlying behavioral responses of taxable income to taxation. Secondly, there is a lack of inquiry into the functional form of the ETI. This dissertation seeks to fill these gaps in the ETI literature. It constructs a theoretical framework for behavioral responses of taxable income to taxation, based on a review of the literature on taxpayer compliance behavior. The dissertation also introduces a new approach to estimating the ETI. This study is the first attempt to fill in the gap of the ETI for a lack of studying the functional form of the ETI and factors determining the ETI function. Using the functional form derived from the Allingham-Sandmo model and empirical data on the functionâ s arguments in the years 1979, 1982, 1985, and 1988, the dissertation studies behavior of the declared income elasticity function.
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Manley, Steven. "The elasticity of taxable income with respect to the 2001 and 2003 federal marginal tax cuts." To access this resource online via ProQuest Dissertations and Theses @ UTEP, 2007. http://0-proquest.umi.com.lib.utep.edu/login?COPT=REJTPTU0YmImSU5UPTAmVkVSPTI=&clientId=2515.

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Books on the topic "Taxpayer compliance"

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1945-, Roth Jeffrey A., Scholz John T, and Witte Ann D, eds. Taxpayer compliance. Philadelphia: University of Pennsylvania Press, 1989.

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Roth, Jeffrey A., John T. Scholz, and Ann Dryden Witte, eds. Taxpayer Compliance, Volume 1. Philadelphia: University of Pennsylvania Press, 1989. http://dx.doi.org/10.9783/9781512806274.

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Roth, Jeffrey A., and John T. Scholz, eds. Taxpayer Compliance, Volume 2. Philadelphia: University of Pennsylvania Press, 1989. http://dx.doi.org/10.9783/9781512806281.

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Woodwell, Stanley T. Washington compliance study: Excise tax compliance among registered taxpayers. Olympia, Wash. (P.O. Box 47459, Olympia 98504-7459): The Division, 1996.

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Organisation for Economic Co-operation and Development., ed. Engaging with high net worth individuals on tax compliance. Paris: OECD, 2009.

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Bassetto, Marco. Tax riots. Chicago, Ill.]: Federal Reserve Bank of Chicago, 2006.

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Mathew, Sibichan K. Taxation and tax compliance in India: The attitudes and perceptions of taxpayers and their influence on tax behaviour. Bangalore: Centre for Public Policy, Indian Institute of Management, 2008.

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Cetrángolo, Oscar. La coparticipación de impuestos durante 1994. Buenos Aires: Centro de Estudios para el Cambio Estructural, 1995.

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Kinsey, Karyl A. Survey data on tax compliance: A compendium and review. Chicago, IL: American Bar Foundation, 1987.

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García, Isabel Sánchez. Análisis experimental del cumplimiento fiscal. [Spain]: Instituto de Estudios Fiscales, 1994.

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Book chapters on the topic "Taxpayer compliance"

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Pyle, D. J. "The Economics of Taxpayer Compliance." In Current Issues in Public Sector Economics, 58–93. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-22409-8_4.

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Devos, Ken. "Tax Compliance Theory and the Literature." In Factors Influencing Individual Taxpayer Compliance Behaviour, 13–65. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_2.

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Devos, Ken. "Introduction and Background." In Factors Influencing Individual Taxpayer Compliance Behaviour, 1–12. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_1.

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Devos, Ken. "Conclusion." In Factors Influencing Individual Taxpayer Compliance Behaviour, 293–306. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_10.

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Devos, Ken. "Extension of the Economic Deterrence Model." In Factors Influencing Individual Taxpayer Compliance Behaviour, 67–98. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_3.

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Devos, Ken. "Theoretical Framework and Hypotheses Development." In Factors Influencing Individual Taxpayer Compliance Behaviour, 99–117. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_4.

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Devos, Ken. "Quantitative Analysis of Research Findings—Evader Sample." In Factors Influencing Individual Taxpayer Compliance Behaviour, 119–57. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_5.

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Devos, Ken. "Qualitative Analysis of Research Findings—Evader Sample." In Factors Influencing Individual Taxpayer Compliance Behaviour, 159–87. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_6.

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Devos, Ken. "Quantitative Analysis of Research Findings—General Population Sample." In Factors Influencing Individual Taxpayer Compliance Behaviour, 189–224. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_7.

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Devos, Ken. "Qualitative Analysis of Research Findings—General Population." In Factors Influencing Individual Taxpayer Compliance Behaviour, 225–45. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_8.

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Conference papers on the topic "Taxpayer compliance"

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Yuesti, Anik, Made Santana Putra Adiyadnya, Anak Agung Putu Agung, and Ni Komang Rahayu Antari. "Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance." In Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.10-10-2023.2342195.

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Božić, Vanda, and Suzana Dimić. "Poreski obveznik u ulozi korisnika poreskih usluga kao prevencija poreskog kriminaliteta." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.595b.

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Tax collection provides funds for the optimal functioning of the social order. Because taxation reduces disposable income, taxpayers often resort to various forms of tax evasion. Modern tendencies in the development of public administration influenced by the idea of New Public Management influence the modification of the traditional relationship between tax authorities and taxpayers. Instead of a subordinate subject of the tax relationship, the taxpayer becomes a user of tax services. Changing the role of the taxpayer, by developing a modern tax system in the direction of cooperation between tax authorities and taxpayers, contributes to voluntary compliance with the tax liability. In this way, preventing tax evasion and even delinquent behavior of taxpayers can be prevented. In the paper, the authors pointed out the problem of taxation, the modification of the traditional relationship of tax authorities and taxpayers in the service concept of work of tax authorities, and thus the confidence of taxpayers in the tax authority. Prevention of tax crime is reflected in the role of the taxpayer as a user of tax services. Repressive measures in the fight against the most serious forms of illegal behavior of taxpayers consist in incriminating tax crimes contained in the Criminal Code and the Law on Tax Procedure and Tax Administration.
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Anggraini, Ratih Nur Esti, Arianto Nugroho, Raditia Wahyuwidayat, and Riyanarto Sarno. "Non-Compliance Level of Motor Vehicle Taxpayer Classification." In 2023 14th International Conference on Information & Communication Technology and System (ICTS). IEEE, 2023. http://dx.doi.org/10.1109/icts58770.2023.10330868.

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Anam, Hairul, and Ms Nurlia. "The Influence of Variable to Taxpayer Compliance Agency." In Mulawarman International Conference on Economics and Business (MICEB 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/miceb-17.2018.7.

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Andika, Davin, and Milla Setyowati. "Tax Administration Reform: Impact of Taxpayers’ Trust and Power of Tax Authority on Taxpayer Compliance." In Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.25-6-2019.2287972.

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Andyarini, Kus Tri, Bambang Subroto, Imam Subekti, and Rosidi. "The Influence of Cooperative Taxpayers' Trust and the Power of Tax Authority on Cooperatives Taxpayer Compliance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.50.

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Ngatikoh, Siti. "Tax Compliance Behavior of Taxpayer: Challenge in achieving tax target." In 2018 Annual Conference of Asian Association for Public Administration: "Reinventing Public Administration in a Globalized World: A Non-Western Perspective" (AAPA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/aapa-18.2018.57.

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Pramita, Yulinda Devi, and Nur Laila Yuliani. "Taxpayer Perception, Implementation of SME’s Accounting, Self Assessment System and Income Level to Compliance with SME’s Taxpayers." In Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.18-11-2020.2311710.

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Panainte, Doina. "Taxpayer compliance program: monitoring results for the third quarter of 2021." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359030.16.

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Efficient collection of taxes is the foundation of a equitable tax system, in this context, the launch and implementation of the Compliance Program is the solution to increase the level of voluntary compliance of taxpayers and prevent tax evasion. In order to perform the main tasks and objectives, the State Tax Service ensures the permanent examination and identifies the segments of the national economy with increased risk of tax non-compliance, applying the simplest and most effective treatments to decline the risks of non-compliance and increase the level of voluntary tax compliance.
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Sulistyowati and Tiarani Meilisa. "Taxpayers Perceptions and Taxpayer Awareness on the Application of Amnesty Program of Taxation Year 2016 Againts Taxpayer Compliance Level (Case study of KPP Pratama Bekasi Barat)." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.46.

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Reports on the topic "Taxpayer compliance"

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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, August 2023. http://dx.doi.org/10.18235/0005068.

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could benefit TAs and taxpayers, with a reduction in taxpayers compliance costs being a primary benefit. The application of the model to the Chilean case shows the economic net present value of the prefilling of VAT returns is US$5.66 billion, with a net benefit to the private sector of US$1.729 billion and a public sector or budgetary impact of US$3.391 billion. Sensitivity analyses show that the results are robust to changes in assumptions, except for the impact on government revenues from the change in taxpayer compliance. Overall, the results show that prefilling tax returns is an effective solution to high taxpayer compliance costs, the associated tax gap, and the risk of burdensome inspections, audit, and tax evasion.
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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.
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Castro, Lucio, and Carlos Scartascini. Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment. Inter-American Development Bank, December 2013. http://dx.doi.org/10.18235/0011524.

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Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law. The academic literature has not been oblivious to the need to explain why people pay (or do not pay) taxes. However, the empirical literature has not yet reached consensus. This paper reports the results of a large field experiment that tried to affect compliance by influencing property tax taxpayers' beliefs regarding the levels of enforcement, equity, and fairness of the tax system in a municipality in Argentina. Results indicate that the most effective message was one that stated the actual fines and potential legal consequences taxpayers may face in the case of noncompliance (tax compliance increased by more than 4 percentage points). No average effects are found for the treatments designed to affect beliefs about the equity and fairness of the system. However, the evidence also points out that not every taxpayer updates his or her beliefs in the same direction, as relevant heterogeneous effects are found across the population. The evidence in this paper advances the state of knowledge and may help to reconcile some of the different results in the literature.
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Rossel, Lucia, Fabrizio Santoro, and Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, September 2023. http://dx.doi.org/10.19088/ictd.2023.048.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the ways in which firms file their tax returns. In particular, we are able to compare first-time users of EBM2, who are mostly new taxpayers, with ‘shifters’, who moved from the old EBM1 to EBM2. We looked first at value added tax (VAT). Overall, the adoption of EBM2 resulted in significant increases in reported business turnover, non-taxable sales, taxable sales, VAT inputs and VAT due. There was also a reduction in the proportion of completed VAT returns that implied zero VAT liabilities. Unsurprisingly, there was no significant overall change in the VAT returns from ‘shifters’. They had probably internalised the benefits of electronic billing machines when using the earlier EBM1 version. The effects of the adoption of EBM2 on income tax returns are less positive. Overall, no increase in income tax liability is reported. These results suggest that taxpayers do not believe that the Revenue Authority will attempt to reconcile their (separate) VAT and income tax returns. Taxpayers probably provide more reliable VAT returns because they believe, on the basis of the installation of electronic billing machines, with upgrades, that the Revenue Authority is focusing more on VAT. The main policy implication is that the Revenue Authority should make more effort to reconcile firms’ separate VAT and income tax returns, so that the positive effects of the new electronic billing machines on VAT compliance will spillover into income tax compliance. Summary of ATAP 30.
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Hakizimana, Naphtal, and Fabrizio Santoro. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, August 2023. http://dx.doi.org/10.19088/ictd.2023.033.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the ways in which firms file their tax returns. In particular, we are able to compare first-time users of EBM2, who are mostly new taxpayers, with ‘shifters’, who moved from the old EBM1 to EBM2. We looked first at value added tax (VAT). Overall, the adoption of EBM2 resulted in significant increases in reported business turnover, non-taxable sales, taxable sales, VAT inputs and VAT due. There was also a reduction in the proportion of completed VAT returns that implied zero VAT liabilities. Unsurprisingly, there was no significant overall change in the VAT returns from ‘shifters’. They had probably internalised the benefits of electronic billing machines when using the earlier EBM1 version. The effects of the adoption of EBM2 on income tax returns are less positive. Overall, no increase in income tax liability is reported. These results suggest that taxpayers do not believe that the Revenue Authority will attempt to reconcile their (separate) VAT and income tax returns. Taxpayers probably provide more reliable VAT returns because they believe, on the basis of the installation of electronic billing machines, with upgrades, that the Revenue Authority is focusing more on VAT. The main policy implication is that the Revenue Authority should make more effort to reconcile firms’ separate VAT and income tax returns, so that the positive effects of the new electronic billing machines on VAT compliance will spillover into income tax compliance.
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Prichard, Wilson. Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.013.

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The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax compliance in lower-income countries. Whereas classic models of tax compliance focused on the importance of the threat of enforcement and the cost of compliance in shaping compliance, compliance decisions are also significantly shaped by non-pecuniary motivations. They can, for example, be an intrinsic commitment to paying taxes, expectations of reciprocity from government, or broader social norms. This has been reflected in growing interest in strategies for strengthening tax morale in order to encourage quasi-voluntary tax compliance (Prichard et al. 2019). A significant part of this literature has relied on surveys to measure taxpayer attitudes towards tax compliance (tax morale), and, in turn, to identify factors associated with higher or lower levels of reported tax morale.
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Motta Café, Renata, Anastasiya Yarygina, and Lisseth Escalante. Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil. Inter-American Development Bank, June 2024. http://dx.doi.org/10.18235/0013027.

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A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking rather than traditional auditing. This information is inexpensive to collect, but may not be sufficiently accurate to promote taxpayer compliance. We conducted a randomized controlled trial to evaluate the effectiveness of self-regularization interventions on tax compliance among simplified tax regime firms. We examine the treatments that use this information in three different ways: messaging, providing tax compliance manuals, and assisted regularization, in which tax auditors assist taxpayers in the self-regularization process. We find that assisted regularization increased the reported monthly income by 20 percent (US$1,160), which also nearly closed the tax evasion gap and reduced inconsistencies in tax declarations by 67 percent (37-point reduction). The manual and message interventions had positive, albeit smaller, effects. While the assisted regularization intervention had the largest effects, a cost-effectiveness analysis reveals that this intervention is not optimal for smaller firms because of the costs incurred by the tax authority. No effects were observed on firms' tax compliance in declarations filed in the post- intervention periods.
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Amine, Razan, and Fabrizio Santoro. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini, RiB 83. Institute of Development Studies, February 2023. http://dx.doi.org/10.19088/ictd.2023.007.

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To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’ filing and payment behaviour, examining the following questions: (i) What is the impact of mandating e-filing on filing and payment compliance? (ii) Are there any spillover effects on filing and payment accuracy? (iii) What are the key mechanisms that explain the results?
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, May 2024. http://dx.doi.org/10.19088/ictd.2024.048.

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Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identification of evaders, increase efficiency, and reduce taxpayers’ compliance costs. Summary of ICTD African Tax Administration Paper 35.
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