Relevant bibliographies by topics / Taxpayers

Contents

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

Academic literature on the topic 'Taxpayers'

Author: Grafiati
Published: 4 June 2021
Last updated: 28 January 2023

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Journal articles on the topic "Taxpayers"

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Priamitsyn, K. Yu. "BEFORE UNDERSTANDING THE CONCEPT OF TAX PAYERS’ RIGHTS." Actual problems of native jurisprudence, no. 05 (December 5, 2019): 128–31. http://dx.doi.org/10.15421/391971.

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The article is devoted to defining the concept of renewal of taxpayers’ rights in Ukraine. It is established that the concepts of “violation of the rights of taxpayers”, “protection of the rights of taxpayers”, “restoration of the rights of taxpayers” are not enshrined in the legislation; The examples prove the inefficiency of the procedure for renewal of taxpayers’ rights, which has occurred during the interaction of administrative bodies and taxpayers. An understanding of the subjective rights of taxpayers has been established and their relationship with the legitimate interests of taxpayers has been established. It is proved that under the rights of the taxpayer it is necessary to use the concept of “rights and legitimate interests of taxpayers” as complementary. It is proved that the main direction of real ensuring the renewal of taxpayers’ rights should be the improvement of tax legislation, the creation of rules on administrative remedies for the renewal of taxpayers’ rights. The inefficiency of administrative renewal of taxpayers’ rights has been proved. It is found that the most commonly used procedure is protection, which is not aimed at real restoration of taxpayers’ rights. Therefore, under the renewal of rights we mean a complex of effective remedies for taxpayers’ rights, in which the amount of taxpayer’s rights that existed before the infringement was restored, and the state authorities ensured the forced realization of the renewal of the rights carried out by the taxpayer’s independent actions or appeals to court or administrative bodies over rights and legitimate interests that are not only violated by the controlling bodies, but for which, according to the taxpayer, there is a real threat of infringement. According to the author, it is possible to increase the efficiency of protection of taxpayers’ rights through legislative changes of administrative and legal means of protection and realization of equality in the legal status of the rights of taxpayers and controlling bodies. The article defines the renewal of taxpayers ’rights and proposes to supplement the list of taxpayers’ rights with the right to renew the violated taxpayer’s rights by the controlling body.
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Sitorus, Riris Rotua. "IMPACT OF ANTECEDENTS OF TAX ADMINISTRATION MODERNIZATION AND AWARENESS ON INDIVIDUAL TAXPAYER’S COMPLIANCE IN JAKARTA - INDONESIA." Accounting Journal of Binaniaga 3, no. 02 (December 31, 2018): 55. http://dx.doi.org/10.33062/ajb.v3i2.233.

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This study provides empirical evidence on the effect of modernization of tax administration and awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers
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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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Sari, Dian Purnama, Novrida Qudsi Lutfillah, Sri Rahayu, and Yudi Rahayu. "Taxpayer's Compliance: Towards Voluntary Compliance." 12th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 12, no. 1 (October 8, 2021): 19. http://dx.doi.org/10.35609/gcbssproceeding.2021.12(19).

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The understanding of taxpayers' regulatory compliance still remains a big question. There have been some studies discussing about the taxpayers' regulatory compliance. Its variety of variables covers: 1) tax cognition, 2) tax understanding, 3) sunset policy, 4) tax amnesty, 5) tax sanction, 6) taxpayer awareness, 7) tax authorities service, 8) taxpayer's willingness, 9) perception on service effectiveness, 10) tax automation, 11) taxpayer's environment, 12) tax tariff, and 13) many more. A number of studies on the taxpayers' regulatory compliance mentioned indicate that this topic is still a special concern, and the main focus tends to center on the factors affecting on the taxpayers' regulatory compliance. This study does not refocus on influencing factors on the taxpayers' regulatory compliance. This study aims to criticize the understanding of the prospective and the taxpayers' about the taxpayers' regulatory compliance. It is sometimes measured from administrative regulation, punctuality, or willingness for payment. Unfortunately, self-understanding about the taxpayers' regulatory compliance has not been seriously taken for implementation. This topic is 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 taxpayers' regulatory compliance, but does not study the definitions of it. Keywords: Taxpayer's Compliance; Voluntary Compliance; Awareness; Qualitative Research
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Rahmayanti, Nida Putri, Sutrisno Sutrisno T., and Yeney Widya Prihatiningtias. "Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 2 (March 15, 2020): 118–24. http://dx.doi.org/10.20525/ijrbs.v9i2.633.

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This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.
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Mat Udin, Noraza. "Salaried Taxpayers’ Internal States and Assessment Performance Under Self-Assessment System." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (April 1, 2018): 24–36. http://dx.doi.org/10.52962/ipjaf.2018.2.2.46.

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Malaysian individual tax system had evolved notably since its introduction in 1967. The first reform that impact all taxpayers was the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. This is because SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. This had triggered debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel. In conjunction with this issue, this paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. The findings of this study are still relevant to date because even though SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. Specifically, this paper reports the influence of taxpayer’s internal states and taxpayer assistance on assessment performance of the individual salaried taxpayers. The data was collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance.
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Cauble, Emily. "PROTECTIVE TAX ELECTIONS." Columbia Journal of Tax Law 13, no. 2 (May 31, 2022): 77–121. http://dx.doi.org/10.52214/cjtl.v13i2.9795.

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In many instances, taxpayers can select among various available tax outcomes by simply filing (or not filing) a tax election. Oftentimes, taxpayers file tax elections on a protective basis. When a taxpayer believes that filing an election may not be necessary but files it just in case, the taxpayer files a “protective tax election.” While existing academic literature explores various aspects of tax elections, the filing of tax elections on a protective basis has not been addressed. This Article begins to fill that gap. In some circumstances, the tax outcome that follows from making a protective tax election is not necessarily what the taxpayer intends to claim. A taxpayer might plan to claim a given tax outcome but be wary of a risk that the claim will fail. The taxpayer files a protective tax election to opt for the taxpayer’s second choice. In other words, the taxpayer uses the election to ensure that, if the taxpayer’s intended claim does fail, the alternative tax treatment imposed upon the taxpayer is more favorable than what would befall the taxpayer in the absence of the protective tax election. This Article adopts the phrase “Favorable Fallback Protective Tax Elections” to refer to protective tax elections filed under these circumstances. The policy implications of Favorable Fallback Protective Tax Elections are numerous. The policy disadvantages of such elections include their potential to trap unwary taxpayers as well as their propensity for encouraging well-advised taxpayers to take more aggressive reporting positions. One policy advantage of such elections is the possibility that they may encourage taxpayers to reveal useful information to the IRS. This Article explores the various uses of protective tax elections, assesses their policy advantages and disadvantages, and recommends ways to amplify their advantages and mitigate their disadvantages.
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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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Widyana, Dewa Putu Gede, and I. Nyoman Wijana Asmara Putra. "Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor." E-Jurnal Akuntansi 30, no. 1 (January 14, 2020): 39. http://dx.doi.org/10.24843/eja.2020.v30.i01.p04.

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Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.
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Dissertations / Theses on the topic "Taxpayers"

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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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Engström, Jonas. "Salience and Loss Aversion among Taxpayers." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388568.

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In this paper, I evaluate whether salience induces loss aversion among taxpayers. Using annual register data from 2013-2017 for taxpayers reporting tradable securities, E-filing taxpayers are shown to exhibit bunching on the surplus side of the zero final tax balance. A corresponding excess mass is not found for paper filers. Considering previous evidence and theoretical predictions, this points in the direction of loss aversion induced by salience in the E-filing service. Further, the E-filing service reduces capital gains of taxpayers by on average 24%. However, this paper cannot clearly identify whether E-filers use manipulation of capital reports to evade taxes. The decrease in capital gains can to a negligible extent be attributed to assistance by the E-filing service in reducing suboptimal choice in the calculation of buying prices, resulting in legal reductions of capital gains.
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Gangl, Katharina, Eva Hofmann, Groot Manon de, Gerrit Antonides, Sjoerd Goslinga, Barbara Hartl, and Erich Kirchler. "Taxpayers' Motivations Relating to Tax Compliance: Evidence from Two Representative Samples of Austrian and Dutch Self-Employed Taxpayers." University of Exeter Business School, 2015. http://epub.wu.ac.at/5095/1/45%2D172%2D1%2DPB.pdf.

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Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes because it is the easiest option. Committed motivation represents an intrinsic motivation, whereby taxpayers feel a moral obligation and responsibility to be honest. However, little and inconsistent empirical research exists on the relationship between motivations and tax compliance. The present paper empirically examines the connection between motivations and reported tax compliance based on data from two representative samples of 500 self-employed Austrian taxpayers and 1,377 Dutch entrepreneurs. Results show that an enforced motivation is negatively related to tax compliance, whereas a committed motivation is positively related to compliance. Contrary to expectations, voluntary motivation is not related to tax compliance. Based on the present outcomes it is suggested that tax authorities should present themselves as legitimate and benevolent in order to decrease enforced motivations and to foster committed motivations and subsequent high tax compliance.
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Parlaungan, Gorga. "The tax morale of individual taxpayers in Indonesia." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/54084.

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This research investigates the tax morale of individual taxpayers in Indonesia, employing a mixed methodology approach, utilising survey and interviews as the methods in obtaining the data. The results show individual taxpayers in Indonesia have a high level of tax morale, where perceptions of the legal system and sentiment towards tax are statistically significant factors in influencing the level of tax morale. Age, education level, and financial condition are also found to affect tax morale.
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Grigalashvili, Mariam. "Taxpayers’ rights protection during exchange of information : Whether taxpayers’ rights (right to privacy, participation rights) aresufficiently protected during exchange of information." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-409537.

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Wahl, Brian. "TARP Fund Allocation and Return to Taxpayers Post 2008." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2159.

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This thesis is a study of the Troubled Asset Relief Plan, referred to as TARP, and its effectiveness, proper allocation of resources, and governance in response to the 2008 U.S. Recession. By examining the eight largest banking institutions that effectively provided the largest net gain of funds to the government and comparing those to the eight largest banking institutions with shares still listed on the market as of 2018 that provided the largest net loss of funds to the government, we attempt to draw conclusions upon the effectiveness and decision making of the TARP plan and how to best address future economic recessions. By comparing share price change and return that the government received over 10 years, from FY 2009 to FY 2018, of both the most profitable and least profitable banks back to the taxpayer, it is shown that the market reacts accordingly to these funds being allocated to select institutions and favors companies that can effectively return resources lent by the government and then some. The share prices for those banks that returned more than expected to the government universally outperformed both the financial sector and S&P 500 over the ten-year period following the subsidy of TARP funds. This pairing of both share price rise and successful return on investment to the taxpayer of the United States Federal Government during the turmoil following the stock market crash point towards not only the success of the TARP program but that its resources should have been allocated even stronger towards large banks.
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Susila, Budi. "The compliance costs of large corporate taxpayers in Indonesia." Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/993.

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This thesis discusses the results of the first research undertaken to investigate the tax compliance costs of large corporate taxpayers in Indonesia. Using mail survey, the research shows that the costs are significant (i.e. IDR420 million per company per year or AUD38,621 with 2013 exchange rate; the net national compliance costs account for 0.1 per cent of the Gross Domestic Product) and that they are regressive. Staff’s salary contributes almost half of the costs.
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Al-Khoury, Abeer Fayez. "Tax practitioners and tax compliance : the UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289078.

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Britz, Jaco. "Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8564.

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This dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed. Specifically it will be investigating these rights versus the powers provided to SARS under the different fiscal statutes to access information and to exchange information internationally. The research focussed on the rights conferred on taxpayers in terms of the Constitution versus the powers awarded to SARS in terms of the Tax Administration Act and the Income Tax Act. The research included other relevant fiscal statutes, books, case law, websites, articles and comments of experts. It has been said that the Commissioner of SARS has "draconian powers" that infringe on the rights of taxpayers. My research concludes that most of these rights are reasonable and justifiable limited in the interest of a democratic society in order to fund the administrative and financial burden on the state. The current society with advanced information technology has resulted in information being easily accessible and transferred and accordingly our privacy is being more invaded than before. This is also the case in dealings with the tax authorities but is considered a justifiable infringement in order to collect taxes to finance an open and democratic society. Tax authorities around the world are entering into tax information exchange agreements that make the sharing of taxpayer information permissible by law. The search and seizure powers without a warrant are substantially unconstitutional. It should be noted that these powers have been challenged in court and the Commissioner will not easily authorise such actions without being convinced that his actions are above the law. Taxpayers' will therefore not be subject to these powers on a regular basis. Taxpayers' are not always informed of their right to administrative justice that ensures lawful, reasonable and procedurally fair administrative actions by the Commissioner. The newly appointed tax ombudsman will be a more cost effective remedy for challenging the powers of SARS and it is likely that the future will bring about more precedents that will prevent the abuse of powers. The Tax Ombudsman will have a duty to educate taxpayers' about their rights and also to educate the SARS officials on reasonable and procedurally fair conduct.
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Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.

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This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such collaboration. Within this context, certain taxpayers’ rights could be at stake due to the exchange process; rights that could be properly acknowledged at the domestic level, but could lack similar recognition in an international scenario.
En el presente documento se trata de poner de manifiesto como las Administraciones tributarias, en un contexto de globalización económica e internacionalización de las empresas, necesitan mejorar e incrementar el intercambio de información entre ellas, si quieren llegar a controlar de manera eficaz y eficiente la aplicación de los sistemas impositivos nacionales. Ahora bien, frente a la estrategia de maximización del beneficio a nivel global de los agentes económicos privados, uno de cuyos instrumentos es la planificación fiscal internacional, las Administraciones tributarias deben colaborar entre sí, y el intercambio de información es, en las condiciones actuales, el medio más adecuado para dicha colaboración. Es en este contexto donde se puede plantear la existencia de derechos de los contribuyentes que sean afectados por ese intercambio, derechos que están reconocidos a nivel de las operaciones internas, pero que no lo están cuando nos referimos al ámbito internacional.
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Books on the topic "Taxpayers"

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Service, United States Internal Revenue. Taxpayers ask IRS. [Washington, D.C: Dept. of the Treasury, Internal Revenue Service, 1992.

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United States. Internal Revenue Service. Taxpayers ask IRS. 2nd ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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United States. Internal Revenue Service. Taxpayers ask IRS. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Service, United States Internal Revenue. Taxpayers ask IRS. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1987.

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Voss, Rene. Taxpayer losses from logging our national forests: Report to U.S. taxpayers. Cedar Ridge, CA: John Muir Project of Earth Island Institute, 2005.

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Canada. Dept. of Finance. A Summary for taxpayers. [Ottawa]: Dept. of Finance, 1987.

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Service, United States Internal Revenue. Taxpayers starting a business. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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Eddlemon, Sherida K. Ten thousand Missouri taxpayers. Bowie, MD: Heritage Books, 1996.

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United States. Internal Revenue Service. Information for business taxpayers. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Cochran, Frank M. Lafayette County, Arkansas taxpayers, 1890. Bradley, Ark. (P.O. Box 180, Bradley): F.M. Cochran, 1986.

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Book chapters on the topic "Taxpayers"

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Riccardi, Lorenzo. "Taxpayers." In Introduction to Chinese Fiscal System, 21–35. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_3.

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Alford, John. "Taxpayers as Co-producers." In Engaging Public Sector Clients, 134–74. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230235816_8.

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Björklund Larsen, Lotta. "Taxpayers’ Relation to Their State." In A Fair Share of Tax, 49–73. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-69772-7_2.

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Davidson, Greg, and Paul Davidson. "Why Taxpayers Pay their Taxes." In Economics for a Civilized Society, 84–106. London: Palgrave Macmillan UK, 1996. http://dx.doi.org/10.1057/9780230374874_6.

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Munk, Bernard E. "Foolish Bankers and Burdened Taxpayers." In Disorganized Crimes, 161–74. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137330277_12.

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Davidson, Greg, and Paul Davidson. "Why Taxpayers Pay their Taxes." In Economics for a Civilized Society, 69–95. London: Palgrave Macmillan UK, 1988. http://dx.doi.org/10.1007/978-1-349-19244-1_4.

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Wolfram, Gary. "Taxpayers Rights and the Fiscal Constitution." In Politics, Taxation, and the Rule of Law, 49–79. Boston, MA: Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1069-7_4.

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Lessambo, Felix I. "The US Taxing Regime of Foreign Taxpayers." In International Aspects of the US Taxation System, 55–69. New York: Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/978-1-349-94935-9_5.

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"Taxpayers." In The Great Divestiture. The MIT Press, 2004. http://dx.doi.org/10.7551/mitpress/3354.003.0010.

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Curchin, Katherine, and Tim Rowse. "‘TAXPAYERS’ MONEY’?" In Indigenous Self-Determination in Australia, 143–64. ANU Press, 2020. http://dx.doi.org/10.2307/j.ctv1bvncz1.12.

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Conference papers on the topic "Taxpayers"

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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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Gorbachev, A. S., and F. K. Tuktarova. "Informing and advising taxpayers." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/sciencepublic-08-07-2019-04.

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Mangoting, Yenni, Margaretha Liansyah, Sonia Febianti, and Audley Nathanael. "Typology Taxpayers in Indonesia." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.10.

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Stankevicius, Evaldas, and Kristina Kundeliene. "Theoretical Approach to Taxpayers’ Segmentation." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.067.

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Current taxpayers’ segmentation is relatively limited and static. The existing segmentation problem, which is related to the taxpayers ‘behaviour, requires modern segmentation-analysis methods and models, which would evaluate the change of economic and psychographic taxpayers‘indicators. Purpose of the study: to provide conceptual taxpayers’ segmentation model, which allows to classify and analyse them according to the taxpayers’ behaviour and known legal facts. Research is based on analytical approach, there were invoked a systemic, logical and comparative analysis of scientific literature. Findings: the knowledge about the specific behaviour of the taxpayers‘ segment groups (tax compliance/ enforced tax obligations) would enable us to determine the main impacting factors. Better comprehension of the taxpayers‘ and their executives (decision-makers) behaviour would allow to enhance administrative institutions' abilities in analytics and to determine the unknown yet connections and phenomenons between separate taxpayers in the context of effectual law basis. Clearer taxpayers‘ identification by segment groups and behaviour risk factors, which are specific to separate groups, will enable faster determination of outliers as well as newly forming potential risks. Dynamic changes between separate groups or in them will form preconditions for timely implemention of taxpayers‘ monitoring and control tools for reaching a positive change in the behaviour of taxpayers.
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Abdiyeva, Raziya, and Tolkun Zhumakunova. "Tax Consciousness in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01607.

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Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factor as tax consciousness play one of the main role in the tax behavior. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. So tax consciousness is important in the forming of tax behavior and also in the improving democracy by increasing public control on public finance. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper author aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the capital city of Kyrgyzstan in Bishkek. Factors that affect tax consciousness will be analyzed with probit model.
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Boldycheva, Alla Gregoryevna. "PROSPECTS FOR THE DEVELOPMENT OF RELATIONS BETWEEN TAX SUBJECTS IN RUSSIA." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-127/133.

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The article discusses the features by which each taxpayer will be able to see their own business from the point of view of the tax authorities and to assess the prospects of tax audits. As a result of the digitalization of the Russian tax system, a virtual space is created between the tax authorities and taxpayers, and the economic activities of companies are becoming more transparent for regulatory authorities. The analysis will help enterprises and organizations to correct their actions and avoid moral and material losses.
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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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Gudinavičius, Arūnas. "Changing taxpayers’ beliefs with information that enables to make sense of taxes: the case of Lithuania." In ISIC: the Information Behaviour Conference. University of Borås, Borås, Sweden, 2020. http://dx.doi.org/10.47989/irisic2019.

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Introduction. Tax administrators employ various methods in order to influence taxpayers’ beliefs and behaviour, hoping to reduce tax evasion. The study seeks to identify how much detailed tax related information is required in order to affect the beliefs of taxpayers towards tax compliance. Method. A nationwide representative survey was used to measure the respondents’ opinions formed when making sense of the three different information messages they were offered. Analysis. Quantitative data was analysed with the help of the statistical package SPSS. Results. Findings showed the potential value of including such sense making information for taxpayers’ feedback on paid and distributed taxes. We found that messages from State Tax Inspectorate detailing different information on taxes and examples of how these taxes could be spent, do make sense and affect respondents’ beliefs, however, not necessary in the direction the STI would want them to. Conclusions. The findings of this study show that providing taxpayers with detailed and personalised information on taxes might also lead in an unwanted direction, as taxpayers might perceive personal information on taxes in a different way than the generalised information presented nationwide or even countywide.
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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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Reports on the topic "Taxpayers"

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Saez, Emmanuel. Do Taxpayers Bunch at Kink Points? Cambridge, MA: National Bureau of Economic Research, September 1999. http://dx.doi.org/10.3386/w7366.

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Mayega, Jova, Ronald Waiswa, Jane Nabuyondo, and Milly Nalukwago Isingoma. How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/ictd.2021.007.

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The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return forms; (b) accuracy – the extent to which the submitted information is correct; (c) consistency – the extent to which taxpayers submit similar information in cases where the same information is required in different types of tax returns, or submitted in the same type of tax return, but for different time periods; and (d) permanence – the extent to which the returns are likely to be later modified by taxpayers.
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Feldstein, Martin. Imputing Corporate Tax Liabilities to Individual Taxpayers. Cambridge, MA: National Bureau of Economic Research, August 1987. http://dx.doi.org/10.3386/w2349.

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Epstein, Gils S., and Ira N. Gang. Herding, rent-seeking taxpayers, and endemic corruption. UNU-WIDER, December 2022. http://dx.doi.org/10.35188/unu-wider/2022/295-9.

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van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, November 2020. http://dx.doi.org/10.19088/ictd.2020.002.

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There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and specific policies adopted by governments and civil society actors. Without an environment that enables tax bargaining, there is a risk that taxation will amount to little more than forceful extraction. We consider how such enabling environments may be fostered through two mixed methods case studies of tax transparency and taxpayer engagement in Sierra Leone and Ghana. We highlight two key sets of findings. First, tax transparency is only meaningful if it is accessible and easily understood by taxpayers and relates to their everyday experiences and priorities. In particular, we find that taxpayers do not just want basic information about tax obligations or aggregate revenue collected, but information about how much revenue should have been collected and how revenues were spent. At the same time, taxpayers do not want information to be shared with them through a one-way form of communication, but rather want to have spaces for dialogue and interaction with tax and government officials, including through public meetings and radio call-in programmes. Second, strategies to encourage taxpayer engagement are more likely to be effective where forums for engagement are perceived by taxpayers to be safe, secure, and sincere means through which to engage with government officials. This has been most successful where governments have visibly demonstrated responsiveness to citizen concerns, even on a small scale, while partnering with civil society to foster trust, dialogue and expanded knowledge. These findings have significant implications for how governments design taxpayer education and engagement programmes and how civil society actors and development partners can support more equitable and accountable tax systems. Our findings provide concrete lessons for how governments can ensure that information shared with taxpayers is meaningful and accessible. Moreover, we show that civil society actors can play important roles as translators of tax information, enablers of public forums and dialogues around tax issues, and trainers of taxpayers, supporting greater tax literacy and sustained citizen engagement.
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Hoxby, Caroline Minter. Does Competition Among Public Schools Benefit Students and Taxpayers? Cambridge, MA: National Bureau of Economic Research, December 1994. http://dx.doi.org/10.3386/w4979.

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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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Ortega, Daniel, and Carlos Scartascini. Research Insights: How to Best Remind Taxpayers of Their Obligations? Inter-American Development Bank, May 2020. http://dx.doi.org/10.18235/0002357.

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Atkinson, A. B. Colonial income taxpayers and top incomes in Central Africa: Historical evidence. Unknown, 2014. http://dx.doi.org/10.35648/20.500.12413/11781/ii179.

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Manoli, Dayanand, and Nicholas Turner. Nudges and Learning: Evidence from Informational Interventions for Low-Income Taxpayers. Cambridge, MA: National Bureau of Economic Research, November 2014. http://dx.doi.org/10.3386/w20718.

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