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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.Ph. D.
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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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Loo, Ern Chen. "The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia". Thesis, The University of Sydney, 2006. http://hdl.handle.net/2123/7233.
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Antenucci, Joseph William. "An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students". Diss., This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-06062008-171754/.
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Kasper, Matthias. "How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries". WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5153/1/SSRN%2Did2825994.pdf.
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This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive experiences strengthen perceptions of power and intrinsic motivations to comply. They also increase the propensity to report non-compliant behavior in the past, suggesting educational effects of taxpayer services and tax audits. (author's abstract)Series: WU International Taxation Research Paper Series
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Bin, Tayib Mahamad. "The determinants of assessment tax collection : the Malaysian local authority experience". Thesis, University of South Wales, 1998. https://pure.southwales.ac.uk/en/studentthesis/the-determinants-of-assessment-tax-collection-the-malaysian-local-authority-experience(3353ad69-5fb6-4b06-99be-f98c72821789).html.
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The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the attention that it deserves. Little empirical research on the administration of, and voluntary compliance in, the Malaysian local taxation system been undertaken and this has shaped the motivation for this study, which represents the first detailed analysis of these issues. Studies on taxpayer compliance behaviour primarily centre on the income tax system and are mainly based on two models. Firstly, the financial self-interest model and secondly, a model that not only includes economic variables, but also other variables such as demographic, noncompliance opportunities, attitudes and perceptions of taxpayers and the structure of the tax system. The model designed in this work builds on this latter concept to include two further variables - namely quality of service and financial information. Two aspects of 'assessment tax 1 collection in Malaysian local authorities are explored in detail. These are, the efficiency and productivity of the assessment tax administration system, and assessment taxpayer compliance behaviour in a sample of Malaysian local authorities. The results of this study indicate that there is a significant difference in terms of the efficiency and productivity of the assessment tax administrative systems between local authorities. The study demonstrates that authorities with high collection performance are more efficient and productive when compared to authorities with medium and low tax collection performances. In general, many of the factors identified with efficiency and effectiveness of the assessment tax administration are consistent with the attributes found in the income tax system. In addition, new factors associated with a high-commitment work system approach (Beer ef a/., (1984) and Walton (1985)) are used in the study to explain the performance of local authorities with high tax collection rates. No previous study has combined all aspects of the above variables in investigating the efficiency and productivity of local tax administration systems. The findings support the model of taxpayer compliance behaviour designed in this work. These indicate that taxpayers in local authorities with high tax collection performance have positive perceptions towards the items listed in the model. In addition, importantly, the majority of the respondents to this study perceived that the presence of financial information might influence their compliance behaviour toward assessment tax. This research has revealed that the attributes of local authorities with high collection performance correspond to earlier studies based on income tax systems. In addition, however, the findings highlight the importance of such factors as the quality of service delivery to taxpayers and work system design in motivating employees to collect local tax revenues. Furthermore, it provides strategic information to all parties involved in the local taxation collection process, especially those local authorities, which are currently confronted with high levels of uncollected assessment tax revenue. Specifically the research has significant implications for the role of government in Malaysia (especially state government) in monitoring assessment tax systems, the work of local authorities and implications for taxpayers' voluntary compliance behaviour. This work is expected to make a significant contribution towards building a unified efficient theory of local taxpayer compliance.
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Andonie, Luisa. "Whistleblower protection programs compromise the reported taxpayer's privacy". Universitätsbibliothek Leipzig, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-224035.
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The United States Whistleblower Program’s inadequate protections have placed the privacy and confidentiality rights of United States taxpayers in a vulnerable state. By using the United States Whistleblower Program as an example, this paper seeks to illustrate the risk of eroding the confidentiality and privacy rights of the taxpayer, which is a risk that other national and international governments should likewise attempt to mitigate in their own whistleblower protection programs.
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Koster, Luane. "The incorporating of basic tax education in the secondary school curriculum". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/27281.
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Taxation has become one of the most important concepts in the everyday lives of millions of taxpayers in South Africa. Not only does SARS require each and every employee to be registered as taxpayer but people are more and more reliant on the money in their pocket for everyday survival. Taxpayers want to know why they pay taxes, how the taxes deducted from their income is calculated and what the government is doing with such taxes deducted from the taxpayers. It would thus be for the benefit of both taxpayer and SARS to provide taxpayers in South Africa with a basic form of tax education to provide them with knowledge regarding how the tax system works. School-going children are the future taxpayers of South Africa and therefore it is deemed the most effective place to educate such future taxpayers about taxation. This will allow South African taxpayers to have a basic knowledge on their tax affairs as well as to make informed decisions about their tax affairs. Increasing the level of the taxpayer’s knowledge about taxes will lead to an increase in the attitude of taxpayers about their tax affairs. This will result in an increase in the level of the country’s tax compliance rate and ultimately resulting in the overall increase in the income basis of the South African government. AFRIKAANS : Belasting is besig om een van die mees belangrikste konsepte in die allerdaagse lewe van miljoene belastingpligtiges in Suid-Afrika te word. Nie net alleen vereis die SAID dat ieder en elke werknemer vir belasting geregistreer word nie maar belastingpligtiges raak al hoe meer afhanklik van die geld in hulle sak vir allerdaagse oorlewing. Belastingpligtiges wil weet waarom hulle belasting betaal, hoe die belasting wat hulle betaal bereken word en hoe die belasting wat hulle betaal deur die Suid-Afrikaanse regering spandeer word. Dit sal dus vir beide die belastingbetaler sowel as vir die SAID voordelig wees dat belastingpligtiges in Suid-Afrika ‘n basiese opleiding in die veld van belasting ontvang ten einde hulle te voorsien van kennis rondom die belastingstelsel van Suid-Afrika. Skoolgaande kinders is die toekomstige belastingpligtiges van die land en dit word geag die mees effektiewe plek te wees om die toekomstige belastingpligtiges te onderrig rakende die onderwerp van belasting. Dit sal alle Suid-Afrikaanse belastingpligtiges toerus met ‘n basiese vlak van kennis rakende hulle belastingsake en om hulle in staat te stel om ingeligte besluite te maak rondom hulle belastingsake. Deur dus die vlak van kennis van belastingpligtiges te verhoog, sal dit lei tot ‘n verhoging in die algehele gesindheid van die belastingpligtiges rondom hulle belastingsake. Dit sal verder lei tot ‘n verhoging in die land se belastingnakomingskoers wat dan uiteindelik sal lei tot ‘n verhoging in die inkomste basis van die Suid-Afrikaanse regering.Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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Hambre, Anna-Maria. "Tax confidentiality : a comparative study and impact assessment of global interest". Doctoral thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-43007.
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Stiglingh, M. (Madeleine). "Developing a model to evaluate the quality of the services rendered by the South African Revenue Service". Thesis, University of Pretoria, 2009. http://hdl.handle.net/2263/24322.
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Tax revenue forms the backbone of the South African economy. Although the tax gap in South Africa has shrunk in recent years, there is still a large tax gap in South Africa. Hence, there is an urgent need to enhance taxpayer compliance. The South African Revenue Service’s (SARS’s) image in the community is a key driver of voluntary taxpayer compliance. The quality of the services provided by SARS is therefore crucial, as service quality directly affects SARS’s image in the community and thus voluntary tax compliance. The objective of the present research was therefore to establish the perceptions that tax practitioners hold with regard to the services rendered by SARS in order to develop a service quality model that can be used to measure SARS’s service quality continuously. The development of a service quality model for the assessment of the services provided by SARS is justified, because it is an essential means to improving the services that SARS provides and therefore also voluntary compliance. The present research defined services, quality, service quality and perceived service quality on the basis of a literature review. These definitions served as a theoretical underpinning for the development of the proposed service quality model. The literature review suggested that a user-based approach to quality was the most relevant approach to this study and that it is important to build the “lens of the customer”. In order to develop the specific “lens of the customer” needed to evaluate the services of SARS, an in-depth, qualitative approach was required to identify a comprehensive range of determinants that potentially drive service quality in the revenue service industry and setting. One such qualitative method is the critical incident technique, which was chosen as the method to be used for building the “lens of the customer” to measure tax practitioners’ evaluations of the quality of the services SARS provides. The critical incident technique relies on a set of procedures to collect comments on service experiences, to perform a content analysis and to classify the observations of service experiences. The critical incident data were collected by means of open-ended questionnaires which tax practitioners registered with SARS were asked to complete, first in a focus group and then individually, using an e-mailed questionnaire. The main data collection instrument was administered by SARS to all tax practitioners registered with SARS country-wide. The data analysis of the responses provided by the tax practitioners involved three processes. The first was the identification of usable critical incidents, the second was the development of a classification scheme for the content analysis and the third was a content analysis of the critical incidents that had been identified. After a content analysis process that involved the preparation of summaries of the frequencies of the responses in accordance with a relevant classification scheme, a process of natural language argument was used to convert the data analysis results and the relevant elements of the theory from the literature survey into two proposed models, one for the traditional services and one for the electronic services provided by SARS. These service quality models can be used as a basis for studies to establish the perceptions of tax practitioners with regard to the quality of SARS’s services. The conceptual models of service quality that were proposed should also enable SARS to identify quality problems and assist SARS in planning for the launch of a quality improvement programme, and thereby improving the efficiency and overall performance of SARS. CopyrightThesis (DCom)--University of Pretoria, 2009.
Taxation
unrestricted
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers". Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
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Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982". Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.
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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income.
In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research.
The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.
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Leonardo, Gabriel. "Politics and tax morale. the role of trust, values, and beliefs, in shaping individual attitudes towards tax compliance". Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/43733.
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Traditional models of tax evasion cannot explain why most people comply with their taxes. It has been proposed that taxpayers may have an intrinsic motivation (or willingness) to comply with taxes - Tax Morale. Empirical studies found that trusting government, upholding religious beliefs, and supporting democratic regimes, increase individual Tax Morale. Based on those results and drawing from related literature in Political Science, this study tests the role of trusting government institutions delivering public goods to taxpayers, ideological beliefs, individual support for political regimes, and upholding post-materialist values, on Tax Morale. Results for individuals living in democratic countries show a positive relationship between trust in government institutions and upholding democratic values on Tax Morale; a negative relationship between upholding ideological (conservative) beliefs and Tax Morale, and no relationship between upholding post-materialist values and Tax Morale. Results for individuals living under non-democratic regimes differ in some respects; whereas support for democracy is related with higher Tax Morale, other results - trust in government and ideological beliefs - differ from theoretical expectations. Overall, higher trust in government increases willingness to comply with taxes, and support for democracy elicits higher Tax Morale.
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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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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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Gangl, Katharina, Eva Hofmann, Groot Manon de, Gerrit Antonides, Sjoerd Goslinga, Barbara Hartl i 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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Saad, Natrah. "Fairness Perceptions and Compliance Behaviour: Taxpayers' Judgments in Self-Assessment Environments". Thesis, University of Canterbury. Accounting and Information Systems, 2011. http://hdl.handle.net/10092/5065.
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This cross cultural study compares the fairness perceptions of New Zealand and Malaysian individual taxpayers of their respective income tax systems, and investigates the consequences of those perceptions, together with other important variables, on their compliance behaviour. A theoretical framework was developed based on Equity Theory and the Theory of Planned Behaviour. The study’s hypotheses were tested using the responses to questionnaire surveys (which included two scenarios) and in-depth telephone interviews, which were conducted sequentially in both countries. Partial Least Squares and thematic analysis were used to analyse the surveys and interviews data, respectively.
The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts, yet New Zealand taxpayers are more compliant. The most consistently important factor in explaining taxpayers’ compliance behaviour across the two countries is their attitude towards compliance, followed by subjective norms. Fairness perceptions, which are highly influenced by their tax knowledge and perceived complexity of the tax system, are also influential, particularly in the understating other incomes scenario. This cross-cultural study demonstrates that regardless of the differences between the two countries under study (in relation to economies, cultures and ethnicities), taxpayers generally respond in quite similar ways when it comes to meeting their tax obligations.
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Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour". Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.
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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.
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Nazir, Anzir. "Income tax compliance in the UK : an empirical study of self-employed taxpayers". Thesis, University of Bradford, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.548713.
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蕭書香. "澳門稅務法律制度對納稅人之行政保障". Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1643769.
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Faifi, Farai. "The presumption of gult created by Section 235(2) of the Tax Administration Act: a constitutional and comparative perspective". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1012979.
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This research examined the legal nature of the presumption of guilt created by section 235(2) of the South African Tax Admiration Act and considered whether or not its practical application violates the taxpayer’s fundamental right contained in section 35(3) of the Constitution, which gives every accused taxpayer the right to a fair trial, including the right to be presumed innocent. The research also provided clarity on the constitutionality of this presumption because it has been widely criticised for unjustifiably violating the taxpayer's constitutional right to a fair trial. The conclusion reached is that the presumption created by section 235(2) of the Tax Administration Act constitutes an evidentiary burden rather than a reverse onus. It does not create the possibility of conviction, unlike a reverse onus where conviction is possible, despite the existence of a reasonable doubt. Therefore, it does not violate the accused taxpayer’s the right to a fair trial and the right to be presumed innocent and hence it is constitutional. Accordingly, the chances that the accused taxpayer will succeed in challenging the constitutionality of section 235(2) of the Act are slim.
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Lamas, Rodrigo Abrantes. "Retorno Esperado da Evasão Fiscal para Empresas Brasileiras". reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17127.
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It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'.
Apresenta-se um modelo estilizado onde se pretende mensurar o ganho esperado por empresas brasileiras quando as mesmas decidem deliberadamente sonegar os seus lucros, incorrendo, portanto, em alguma probabilidade de prejuízo financeiro decorrente de fiscalização bem sucedida. Para se verificar a aderência do modelo ao ambiente empresarial brasileiro, necessitou-se da criação de uma base de dados contendo a série histórica da probabilidade empírica de auditorias por parte da Receita Federal nas empresas nacionais. Observando a base de dados criada e ações de política disponíveis em publicações da própria Receita Federal, conclui-se que (i) atualmente a probabilidade de uma empresa brasileira ser auditada pela Receita Federal é menor do 0,5%, (ii) as ações recentes da Receita Federal são alinhadas com as esperadas pelo agente fiscalizador do modelo e que (ii) a sonegação pode ser vista como uma decisão racional de investimento em ativo de risco quando feita pelos 'pequenos contribuintes'.
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Antwi, Francis Nana. "Self-assessment : implications for UK tax compliance costs for non schedule D case 1 taxpayers". Thesis, University of East Anglia, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433919.
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Mohd, Isa Khadijah. "Corporate taxpayers’ compliance variables under the self-assessment system in Malaysia : a mixed methods approach". Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/1796.
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This thesis examines corporate taxpayers’ compliance variables and analyses the influence of business characteristics on compliance behaviour. A two-phase exploratory mixed methods approach was employed to explore participants’ views of corporate taxpayers’ compliance variables, with the intention of using this information to develop a survey instrument. The method comprised eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM), and a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential analysis were mainly used to examine the qualitative and quantitative data.The results suggest that the main corporate taxpayers’ compliance variables are: tax knowledge, tax complexity, tax agents and tax audits. The main business characteristics that are found to have significant influence on compliance variables are the length of time the business has been operational, size and industry. Continuous tax education and tax audit programmes are thus vital, and should focus more closely on specific groups of taxpayers, namely smaller and more newly established companies, companies in rural areas, and business industries that are more inclined to use cash transactions. Moreover, as many corporate taxpayers perceive the probability of an audit as low, the IRBM should publicise its audit activities more prolifically through available media channels. Tax simplification, especially on laws regarding estimation of income tax, is also an important consideration.This study extends the scope of tax compliance research to corporate taxpayers, and builds upon the limited international and Malaysian literature in this area. Most of the research findings of this thesis yield consistent results with respect to particular tax compliance variables. In a tax policy context, this study enables international tax authorities in general, and Malaysian tax authorities in particular, to have greater confidence in developing and administering tax laws and policies to maintain and/or increase the overall level of corporate compliance.
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Anderson, Warwick Wyndham. "Prior tax withholdings, decision frames and movements in taxpayers' risk preferences with respect to non-compliance". Thesis, University of Canterbury. Accounting and Information Systems, 1996. http://hdl.handle.net/10092/2715.
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This study replicates and extends Dusenbury (1994). A sample of 132 New Zealand taxpayerparticipants
performed a laboratory experiment consisting of four decision problems relating to
tax situations and two decision problems relating to other financial contexts. The focus of
interest was the power of each tax context's stated prepayment position to induce a decision
frame (as predicted by Prospect Theory) capable of determining each participant's risk
preferences. The use of a repeated measures analysis of variance procedure (general linear
model) allowed for within-subject comparisons so that decision-frame-induced shifts in
individual participants' risk preferences across decision problems could be diagnosed. The
study found, with respect to the tax problems, that the predictions of Prospect Theory and the
findings of Dusenbury (1994) were generally supported. However, similar risk preference
shifts based on alternative decision frames, independent of prepayment position and all other
contextual information, were also detected.
When within-subject comparisons were also generated by contrasting of tax and non-tax
decision problems, identical apart from context, it was found that participants produced
evidence of dissimilar, context-sensitive risk preferences. Risk preferences were also found to
be stable for decision problems containing identical option sets and similar, but not identical
contexts. Also, a significant behavioural difference was detected between participants with
high cash floats and those with low cash floats; but this was not differentiated from an
awareness of cash float status variable in the study. Finally, while the underlying value
functions of the participants conformed to the predictions of Prospect Theory in the tax
contexts, there were some departures from the predicted form when the decision problem was
set in a gambling context.
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Loo, Ern Chen. "The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia". Thesis, The University of Sydney, 2006. http://hdl.handle.net/2123/7695.
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Self assessment for individual taxpayers was first introduced in Malaysia for the 2004 year of assessment. This change from the previous official assessment system to self assessment has redefined the roles and responsibilities of both taxpayers and tax administrators in Malaysia. In particular, self assessment has placed the onus on individual taxpayers, both salary and wage earners and the self-employed, to voluntarily and correctly determine their own tax liabilities. The level of voluntary compliance achieved under self assessment was expected to be influenced not only by taxpayers’ ability to understand the compliance requirements of the income tax law, but also by their behaviour in relation to a range of economic, fiscal, psychological and sociological factors. In this context, the main objective of this research was to investigate the influence of the introduction of self assessment on the compliance behaviour of individual taxpayers in Malaysia. In addition, the research sought to identify the causes (such as ‘tax knowledge’, ‘tax structure features’, ‘financial constraints’ and ‘attitudes towards tax’) that may influence taxpayers’ compliance behaviour; and the nature of their influence, in relation to the introduction of self assessment in Malaysia. Demographic variables (such as age, gender, level of education and ethnic background) were also investigated to provide another dimension (as moderating variables) to the analysis of compliance behaviour. Six research questions were developed to address the objectives of the research. A mixed method design comprising two quantitative research methods (survey and experiment) and one qualitative research method (case study) was conducted concurrently in three phases. The findings derived were triangulated via a cross-method analysis to address the six research questions. The findings revealed that the introduction of self assessment had had a positive influence on individual taxpayers’ compliance behaviour. This was attributed to individual taxpayers having a greater awareness of the change in their responsibilities as a result of self assessment, and that this in turn led to an improvement in their tax knowledge. As there was no prior comparable empirical evidence available in relation to the impact of the introduction of self assessment on tax compliance behaviour, this research finding is an important contribution to existing knowledge on the compliance behaviour of individual taxpayers. Based on the findings of the research, it was found that tax knowledge had significant effects on the compliance behaviour of individual taxpayers. The lack of tax knowledge did cause numerous errors in tax returns prepared and furnished by individual taxpayers, resulting in unintentional non-compliance by some and over compliance by others. Tax structure features showed reasonably strong effects on taxpayers’ compliance behaviour. Empirical evidence revealed that fear of being tax audited and penalised had also indirectly influenced individual taxpayers’ compliance decisions. Thus it is concluded that individual taxpayers were sensitive to the two tax structure features, namely tax audit and penalty, while the effect of the tax rates on their compliance behaviour was marginally less significant. Financial constraints were found to have more direct and strong influence on the compliance behaviour of self-employed taxpayers. The issue of financial constraints was not of major concern among the salary and wage earners under the self assessment regime. However, as the tax rates imposed on individual taxpayers in Malaysia are relatively low as compared to some other countries (such as those in Australia and New Zealand), and coupled with relief and rebates available, individual taxpayers could be paying very minimal taxes. In terms of attitudes towards tax, two prominent findings emerged from the survey and the case study. Firstly, taxpayers’ attitudes, in terms of confidence in handling their tax affairs, did have a positive impact on their compliance behaviour. Secondly, taxpayers’ attitudes towards the tax system, the tax administration and tax officers had negative effects on their compliance decisions. In contrast to the effects of financial constraints, these findings on attitudes towards tax appeared to be only affecting the compliance behaviour of individuals who were salary and wage earners. Finally, in the multi-ethnic society of Malaysia, this research revealed evidence of the different needs of ethnic groups in relation to tax education, how they manage their tax affairs, how the tax structure features as well as how their attitudes towards tax had affected their decision to comply. This research also revealed evidence of the different compliance behaviour of the two categories of taxpayers (i.e. the salary and wage earners and the self-employed) in respect of the reporting compliance pertaining to three different types of income (i.e. taxable income, exempted income and casual income). Arising from the findings of this research, several policy implications were identified. The findings demonstrated that in formulating strategies to enhance voluntary compliance, it is important for the relevant authorities to be aware of, understand and appreciate individual taxpayers’ compliance behaviour and the need to render tax education services.
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Gangl, Katharina, Barbara Hartl, Eva Hofmann i Erich Kirchler. "The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study". Frontiers Media S.A, 2019. http://dx.doi.org/10.3389/fpsyg.2019.01034.
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A constructive, highly professional relationship between tax authorities and taxpayers is
essential for tax compliance. The aim of the present paper was to explore systematically
the determinants of this relationship and related tax compliance behaviors based
on the extended slippery slope framework. We used in-depth qualitative interviews
with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the
relationship along the extended slippery slope framework concepts of power and trust.
However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g.,
personal assistance) were mentioned. Furthermore, also little-studied categories of tax
behavior emerged, such as accepting tax behavior, e.g., being available to the tax
authorities, or stalling tax behavior, e.g., the intentional creation of complexity. The results
comprehensively summarize the determinants of the tax relationship and tax compliance
behaviors. Additionally, results highlight future research topics and provide insights for
policy strategies.
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Valdez, Ladrón de Guevara Patricia. "The Tax Information Exchange Agreements and their Implementation in Peru". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118923.
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In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru.En el presente artículo, la autora comienza dándonos un panorama general sobre los sistemas de intercambio de información tributaria. No solo define y analiza la naturaleza de esta figura, sino que además realiza un exhaustivo análisis del contenido y sujetos comprendidos, así como de las formas y modalidades del intercambio de información. Finalmente, analiza los acuerdos internacionales sobre intercambio de información de materia tributaria en los cuales el Perú es parte. Concluye su análisis centrándose en la implementación del FATCA (Foreign Account Tax Compliance Act) en el Perú.
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Kasper, Matthias, Christoph Kogler i Erich Kirchler. "Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance". WU Vienna University of Economics and Business, Universität Wien, 2013. http://epub.wu.ac.at/4046/1/SSRN%2Did2357976.pdf.
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The present study addresses the question of how taxpayers' perceptions of government and tax authorities are influenced by media coverage. The effect that national political topics, such as tax legislation and the expenditure of tax revenues, have on the tax payer is examined. Tax compliance depends on trust in authorities, i.e., a commonly shared belief that politicians and tax authorities act in order to promote social welfare, and the perceived power of authorities, i.e., taxpayers' perceptions of tax authorities' ability to detect and pursue tax crime. We investigate the influence of specific tax related information in the news on intended tax compliance. Results from a questionnaire-based experiment with 487 employees indicate that media coverage influences the indicated trust in tax authorities, as well as the perceived power of governmental institutions, and consequently, has an impact on participants' intended tax compliance. The findings suggest that governments should actively engage in the provision of relevant information on tax matters. This would increase both trust in the state and the authorities as well as awareness of their power regarding the enforcement of tax laws, effectively acting as a means to regulate taxpayers' behavior. (authors' abstract)Series: WU International Taxation Research Paper Series
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Santos, Mário Vicente Souto dos. "A relação entre os estudantes universitários e a Administração Tributária". Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11330.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO cumprimento de obrigações fiscais por parte dos contribuintes é uma grande preocupação do governo, porque desse cumprimento depende o equilíbrio das contas públicas. Se existem contribuintes que são honestos, pois cumprem as suas obrigações fiscais na íntegra, existem outros que não o são. Neste contexto, entender as razões que levam os contribuintes assumirem o risco de não cumprir as suas obrigações fiscais tornou-se essencial. Este estudo teve como amostra 154 estudantes universitários de Portugal, através de um questionário, cujo objetivo foi entender a sua relação com a AT. Foi utilizado o ?software? estatístico SPSS 22 para o tratamento e a análise de dados. As conclusões deste trabalho sugere que ter a confiança dos contribuintes é importante para o cumprimento fiscal. Em relação ao nível de moral tributária dos estudantes universitários este apresenta-se baixo, isto porque não existe grande perceção que a fraude seja ilegal. Quanto à perceção do serviço, os estudantes universitários acham que não estão a ser bem tratados pela administração fiscal. Por último, em relação ao poder exercido pela administração fiscal, este quando se encontra aliado à confiança dos contribuintes na administração fiscal é suficiente para que não se entre em fuga aos impostos.
Tax compliance by taxpayers is an important concern for most governments for it is vital to attain balanced or even controlled budgets. While compliant taxpayers do exist, others are not so much. In this context, understanding why would a taxpayer take the risk associated with non-compliance is essential for governments. The current study analysed a sample of 154 Portuguese university students and through a questionnaire, we tried to understand their relationship with Portuguese tax authorities. The software used to analyse the data was SPSS. The results suggest that a relationship of trust between tax authorities and taxpayers is essential for tax compliance to be actually prevalent. When it comes to tax morale, it appears to be low among the sample analysed, many not considering tax avoidance to be illegal. The perception of service among students is negative, many perceiving tax authorities as treating then poorly or having so in the past. At last, the power wielded by tax authorities, when associated with trust, seems to be enough to attain tax compliance.
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Silva, Tânia Sofia Taveira. "Motivações na esfera do (in)cumprimento fiscal". Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2018. http://hdl.handle.net/10400.5/16704.
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Dissertação de Mestrado em Gestão e Políticas PúblicasEmbora seja difícil precisar quando apareceram os primeiros impostos, é globalmente aceite que, em simultâneo, terá surgido o fenómeno do incumprimento fiscal. Os Estados, que necessitam da coleta de impostos para satisfazer as necessidades públicas coletivas dos seus cidadãos, reconhecem esse problema e procuram estratégias para o minimizar, mas o tipo de estratégias utilizadas tem registado ao longo do tempo alterações significativas. Se há algumas décadas as estratégias adotadas com vista à minimização desse comportamento passavam pela adoção de medidas dissuasoras, como o reforço das fiscalizações e o aumento das penalizações associadas ao incumprimento detetado, considerando-se que as escolhas dos cidadãos eram sobretudo influenciadas por fatores económicos, nas últimas duas décadas salientou-se que também os fatores psicológicos, morais, éticos e sociais influenciam os cidadãos no âmbito do cumprimento, ou incumprimento, das suas obrigações fiscais. Nesta senda, tornou-se relevante conhecer, não só, porque é que os cidadãos incumprem nas suas obrigações fiscais, mas também porque é que tantos cidadãos cumprem as suas obrigações fiscais, quando as penalizações e probabilidade de deteção se consideram tão baixas. Surge, assim, o interesse pelas motivações associadas ao cumprimento fiscal, que se consideram, à partida, estar relacionadas com a relação existente entre os cidadãos e as administrações fiscais. São vários os quadros conceptuais que propõem administrações fiscais orientadas para o serviço, já que esta é uma estratégia promissora para as autoridades fiscais aumentarem o cumprimento das obrigações fiscais, uma vez que pode ter como consequência o aumento da confiança e segurança nas instituições por parte dos cidadãos. De uma extensão a um destes quadros conceptuais – o do plano inclinado escorregadio – extrai-se que a motivação associada ao cumprimento poderá ser forçada, voluntária ou comprometida, tendo-se considerando que seria interessante perceber qual a proporção de contribuintes movidos por cada tipo de motivação em Portugal, embora de forma não generalizada. Assim, tendo em conta a importância da minimização de fenómenos de incumprimento fiscal para os Estados, não sendo o Estado português exceção, procurar-se-á com esta investigação disponibilizar um contributo para a perceção e minimização do fenómeno, enriquecido com dados empíricos, na procura das motivações associadas ao cumprimento fiscal.
While it is difficult to pinpoint when the first taxes appeared, it is widely accepted that, at the same time, the phenomenon of tax non-compliance has arisen. States, which need to collect taxes to meet the collective public needs of their citizens, recognize this problem and seek strategies to minimize it, but the type of strategies used has, over time, experienced significant changes. While some decades ago, the strategies adopted to minimize this behavior were to adopt dissuasive measures, such as the reinforcement of inspections and the increase of penalties associated with the detected non-compliance, considering that the citizens' choices were mainly influenced by economic factors, in the last two decades it has been emphasized that psychological, moral, ethical and social factors also influence citizens in the fulfillment or non-fulfillment of their fiscal obligations. On this context, it has become relevant to know not only why citizens are failing to meet their tax obligations, but also why so many citizens comply with their tax obligations when penalties and probability of detection are considered to be so low. Thus, the interest in motivations associated with tax compliance appears and it seems to be related, in the first place, with the relationship between citizens and tax administrations. There are several conceptual frameworks that propose service-oriented tax administrations, since this is a promising strategy for fiscal authorities to increase compliance with tax obligations, since it may lead to increased trust and confidence in the institutions on the part of the citizens. From the extension of one of these conceptual frameworks - the slippery slope framework - it can be inferred that the motivation associated with compliance could be forced, voluntary or committed, and it was considered that it would be interesting to perceive the proportion of taxpayers moved by each type of motivation in Portugal, although it isn’t possible to proceed to generalizations in this investigation. Considering the importance of minimizing the phenomena of tax non-compliance for every country, not being Portugal an exception, with this research it will be sought to make a contribution to the perception and minimization of the phenomenon, enriched with empirical data, in the search of the motivations associated with tax compliance.
N/A
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Vicente, Dina Filipa Alves. "A ética fiscal em diferentes grupos socioprofissionais". Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15239.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo pretende analisar a ética fiscal nos diferentes grupos socioprofissionais. No último ano veio a público o mais recente escândalo mundial de evasão fiscal designado por "Panamá Papers", que envolveu cerca de 215 mil entidades offshore ligadas a cerca de 200 países. O estudo da ética fiscal nos diferentes grupos socioprofissionais torna-se relevante para identificar as motivações dos contribuintes que levam a evasão fiscal. Por forma a analisar esta questão, foi efetuado um questionário sobre temas como ética fiscal, moral tributária, evasão fiscal e cumprimento fiscal. A amostra incidiu sobre 143 inquiridos de várias áreas de profissionais como professores universitários, consultores da área financeira, professores de filosofia e profissionais da área da banca. Os resultados obtidos indicam a existência de um nível elevado de ética fiscal nos diferentes grupos socioprofissionais. Ao analisar as variáveis independentes (sexo, idade e religião) através de um modelo de regressão linear, verificou-se que estas são pouco expressivas. Foram também analisadas as variáveis de forma independente e contrariamente a literatura estas não indicavam distinção significante de níveis de ética fiscal entre os géneros, os mais velhos e os mais novos e entre os religiosos e os ateus. De forma a completar o estudo da ética fiscal, seria importante alargar este estudo aos profissionais ligados à área de Direito, dado que o escândalo fiscal "Panamá papers" foi descoberto através de uma sociedade de advogados.
The present study intends to analyze the fiscal ethics in different social and professional groups. Last year, the world's most recent tax evasion scandal known as "Panama Papers" was launched, involving some 215,000 offshore entities linked to some 200 countries. The study of ethics in tax professionals becomes relevant in order to identify the taxpayers' motivations that lead to tax non-compliance. In order to analyze this issue, a questionnaire was carried out on tax ethics, tax evasion and tax compliance. Our sample focused on 143 respondents from various areas of professionals such as university professors, financial advisors, philosophy professors and banking professionals. The results show the existence of a high level of fiscal ethics of professionals related to taxation. Analyzing the variables through a linear regression model, we found that these are not very expressive. We also analyzed the variables independently and, contrary to the literature, they did not indicate a significant distinction between levels of tax ethics among gender, age and religion. In order to complete the study of fiscal ethics, it would be important to extend this study to professionals related to the area of law, since the fiscal scandal "Panama papers" was discovered through a law firm.
info:eu-repo/semantics/publishedVersion
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Fonseca, André Silva Monteiro Borges. "Attitudes on the ethics of tax evasion : a brazilian survey". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20706.
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Mestrado em FinançasO objetivo principal desta dissertação é avaliar as atitudes dos brasileiros em relação à ética da evasão fiscal e, num segundo nível, analisar a influência de diversas variáveis sociodemográficas na ética fiscal. O estudo da ética no Brasil é relevante, dados os inúmeros casos mediáticos na media mundial envolvendo corrupção e evasão fiscal, como a operação Lava Jato, a operação dos Zelotes, entre outros. Por forma a analisar este importante tópico, foi efetuado um questionário sobre temas como a economia paralela, a moral tributária, confiança nas instituiçoes e ética fiscal. A amostra incidiu sobre 227 inquiridos de variadas áreas profissionais, nomeadamente da área financeira, área juridica, marketing, saúde, entre outros. Os resultados obtidos indicam a existência de um elevado nível de ética fiscal dos contribuintes brasileiros. Foi possível concluir que a idade e o género são fatores determinante para o nível de ética fiscal, com as mulheres e os individuos entre os 30 e os 44 anos a apresentarem os maiores niveis de ética, respetivamente, o que vai de acordo com a maioria da literatura analisada nesta dissertação. O presente estudo permitiu igualmente concluir que os empregados por conta de outrem apresentam os maiores niveis de ética fiscal. Por outro lado, não foi possível constatar diferenças entre pessoas religiosas e não religiosas em relação ao seu nível de ética fiscal. De forma a ter uma imagem mais completa da ética fiscal no Brasil, seria interessante alargar a amostra, incluindo pessoas com diferentes níveis de escolaridade, por exemplo.
The main objective of this dissertation is to assess the attitudes of Brazilians towards the ethics of tax evasion and on a second level to analyze the influence of several socio-demographic variables on tax ethics. The study of tax ethics in Brazil is relevant, given the numerous cases involving corruption and tax evasion, such as the Operação Lava Jato, Operação dos Zelotes, among others. To analyze this important topic, a questionnaire was carried out on topics such as the shadow economy problem, tax morals, institutional confidence and tax ethics. The sample consisted of 227 respondents from various professional areas, including finance, legal, marketing, health, among others. The results obtained indicate the existence of a high level of tax ethics among Brazilian taxpayers. It was possible to conclude that age and gender are determining factors for the level of tax ethics, with women and individuals between 30-44 years old presenting the highest levels of ethics, respectively. The study also concluded that non-self-employed people possess the highest levels of tax ethics. On the other hand, it was not possible to ascertain differences between religious and non-religious people concerning their level of tax ethics. It would be interesting to expand the sample, by including people with different educational levels, for example, as a way of completing the study of the tax ethics of Brazilian taxpayers.
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Teixeira, Diogo Pereira. "Attitudes on the ethics of tax evasion : a survey of banking employees". Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13278.
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Mestrado em FinançasO principal objetivo deste trabalho é avaliar as atitudes dos funcionários da banca em relação à ética na evasão fiscal. O estudo da ética nos funcionários da banca é particularmente relevante, dado que, desde a crise de 2008, a confiança no setor ainda não foi totalmente recuperada, particularmente em Portugal, devido a vários casos recentes de falências e de pessoas que perderam as suas poupanças em virtude a más práticas bancárias. De forma a abordar esta questão, foi construído um questionário, com base na literatura e em estudos anteriores, e aplicado a funcionários de uma instituição bancária que opera em Portugal. Este questionário aborda várias questões como ética fiscal, moral tributária, evasão fiscal e cumprimento fiscal, sendo a amostra constituída por 71 observações. Os resultados apontam para a existência de um elevado nível de ética fiscal nos funcionários da banca. O estudo não permitiu constatar que as pessoas mais velhas apresentam um maior nível de ética relativamente à evasão fiscal. Por outro lado, as mulheres não apresentaram níveis mais elevados de ética fiscal do que os homens. Não foram encontradas diferenças entre pessoas religiosas e não religiosas em relação ao seu nível de ética fiscal. De forma a ter uma imagem mais completa da ética fiscal no sistema bancário português, seria interessante alargar a amostra a nível nacional, com o acesso às respostas dos funcionários das maiores instituições bancárias em Portugal.
The main objective of this paper is to assess the attitudes of banking employees on the ethics of tax evasion. The study of the ethics on banking employees is particularly relevant,given that, since the 2008 crisis, the confidence in the sector has not been fully recovered, particularly in Portugal, due to several recent cases of bankruptcy and people who have lost their lifesavings due to malpractices in the banking industry. To address this issue, a survey was designed, based on the tax ethics literature and previous studies, and administered to banking employees from a bank institution operating in Portugal. The survey addresses several issues like tax ethics, tax morals, tax evasion and tax compliance and the sample obtained consisted of 71 observations. The results point to the existence of a high level of tax ethics on banking employees. The study didn?t found older people to be more ethical in their attitudes towards tax evasion, while women did not present higher levels of tax evasion than men. There were not found differences on the ethics towards tax evasion between religious and non-religious people. In order to construct a more complete picture of ethics in the Portuguese banking system, it would be interesting extending this survey at a national level with access to employees of the biggest bank institutions operating in Portugal.
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Silva, Inara Genise David da. "A influência da gestão de mudança na relação entre o contribuinte e o fisco". Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17386.
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Mestrado em Gestão de ProjetosAs organizações precisam implementar mudanças organizacionais, de forma a adaptarem-se e sobreviverem ao ambiente de incerteza e mudança causado pelo acelerado processo de globalização. No entanto, muitas são as iniciativas que falham, refletindo assim a incapacidade das mesmas, incluindo as organizações tributárias, de implementar as suas mudanças com sucesso. Os impostos cumprem uma importante função na sociedade moderna, porém, os sistemas fiscais têm vindo a tornar-se cada vez mais complexos, esta complexidade, gera, como é sabido, um aumento significativo dos custos e das pressões incorridas pelos contribuintes no cumprimento das tarefas e das obrigações fiscais, que lhe estão associadas. Por esta razão, entender o que mudou com o PERT (Projeto Executivo de Reforma Tributária) e de que forma a gestão da mudança influencia na relação entre os contribuintes residentes em Angola em relação a Administração Geral Tributária (AGT) tornou-se essencial. Através dos resultados obtidos, concluiu-se que a confiança institucional e o contato entre a administração fiscal e os contribuintes, principalmente no que toca os serviços prestados por esta, foram as variáveis com maior impacto no grau de satisfação com a AGT, e apesar de não haver um consenso sobre o melhor modelo de mudança para todos os momentos e necessidades, o planeamento da mesma é crucial para reduzir a probabilidade de fracasso e também a evitar consequências indesejadas.
Organizations need to implement changes, so that they can adapt to and survive the uncertainty environment and the changes caused by the ongoing globalization process. But, many initiatives fail to succeed, showing weaknesses and inability to implement changes, as it happens also among tax authorities. Taxes have an important role on modern society, although fiscal systems tend to become more and more complex, and these complex systems generate, as we know, a significant cost increase and more pressure to tax payers on complying with their fiscal obligations. For this reason, to understand what has changed with the PERT (Executive Tax Reform Project) and how change management influences the relationship between taxpayers resident in Angola and the General Tax Administration (AGT) has become essential. The present study was aimed at taxpayers resident in Angola, where they were subjected to a questionnaire, with the objective of measuring the relationship between them and the AGT Based on the results obtained, it was concluded that the institutional trust and the contact between the tax administration and the taxpayers, especially regarding the services rendered by the latter, were the variables with the greatest impact on the degree of satisfaction with the AGT, and despite there is no consensus on the best model of change for all times and needs, planning it is crucial to reduce the likelihood of failure and also to avoid unwanted consequences.
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Almeida, Bruno Vieira de. "A interação entre os contribuintes singulares e a administração fiscal". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20703.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA interação entre os contribuintes e a administração fiscal é um tema fulcral no estudo do cumprimento fiscal. Nesse âmbito, torna-se importante perceber quais as dimensões que determinam o grau de satisfação dos contribuintes nessa relação de interação. Este trabalho propõe-se a apresentar as dimensões determinantes na interação entre os contribuintes singulares residentes em Portugal e a administração fiscal portuguesa. Os dados foram obtidos mediante a aplicação de um questionário entre abril e julho de 2020, a contribuintes singulares residentes em Portugal, que tenham preenchido uma declaração de rendimentos. Foram criadas as dimensões e aplicados uma série de testes t e testes de Scheffé, por forma a investigar diferenças de médias estatisticamente significativas. A dimensão ?Simplicidade? foi aquela que apresentou um maior número de diferenças significativas, tendo em conta as variáveis de controlo: sexo, idade, educação superior (universitária), educação fiscal, conjugalidade, sentimento de pertença a uma religião, presença de um agente fiscal na submissão da declaração fiscal e grau de conforto com o rendimento. Já a variável de controlo que regista o maior número de diferenças em dimensões é o grau de conforto com o rendimento. Posteriormente, foi desenvolvido um modelo econométrico para o grau de satisfação dos contribuintes singulares residentes em Portugal relativamente à interação com a administração fiscal portuguesa. Destacaram-se quatro dimensões com significância estatística: o contacto, a confiança, o poder coercivo e a simplicidade. Apenas o poder coercivo apresentou um coeficiente negativo, impactando negativamente o grau de satisfação analisado.
The interaction between taxpayer and tax authorities is a crucial theme in the tax compliance study field. Because of that it is important to find out which dimensions determine the level of satisfaction precepted by taxpayers in that relationship. The main goal of this study is to present the determinants of taxpayer satisfaction when interacting with the tax authority. The data sets used were obtained from a survey applied between April and July of 2020 to individual taxpayers residing in Portugal and that had filled a tax file. After creating each dimension, several t tests and Scheffé tests were applied, to investigate for significant mean differences. Tax simplicity was the one with the most significant differences, taking into account several control variables: sex, age, superior education, tax education, conjugality, current feeling of belonging to a religion, fiscal agent presence when submitting the tax file and degree of comfort with the income. Out of these, the one that contributed the most to the difference of means was the degree of comfort with the income. Also, an econometric model was developed to assess the level of satisfaction of taxpayers residing in Portugal when interacting with the portuguese Tax Administration. Four dimensions had statistical significance: contact, trust, coercive power and simplicity. Only coercive power presented a negative value, meaning that it has a negative influence in the level of taxpayer satisfaction.
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"A cognitive-process analysis of taxpayer compliance". Sloan School of Management, Massachusetts Institute of Technology, 1986. http://hdl.handle.net/1721.1/2132.
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Sour, Delia Laura. "An analysis of tax compliance for the Mexican case : experimental evidence /". 2002. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3039056.
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Misra, Roshelle. "The impact of taxpayer education on tax compliance in South Africa". Thesis, 2004. http://hdl.handle.net/10413/2505.
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The South African economy is faced with the existence of a sophisticated industrial economy alongside an informal sector that is not properly regulated. As a result of poor and delayed compliance from the taxpaying population, a need arose to educate our society on their social responsibility to pay their taxes. This study is aimed at identifying the impact of tax education on tax compliance. The study endeavours to bridge the tax gap and engender a tax culture, by balancing the education and enforcement functions.Thesis (M.Com.)-University of Kwazulu-Natal, 2004.
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"The roles of tax practitioner in tax compliance models". 2005. http://library.cuhk.edu.hk/record=b5892599.
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Cheung Chun Yiu.Thesis (M.Phil.)--Chinese University of Hong Kong, 2005.
Includes bibliographical references (leaves 68-69).
Abstracts in English and Chinese.
Chapter 1 --- Introduction and Literature Review
Chapter 1. --- Introduction --- p.1
Chapter 2. --- Literature review --- p.4
Chapter 2 --- "Model of tax compliance, with strategic involvement of tax practitioner"
Chapter 1. --- Introduction
Chapter 1.1 --- Background --- p.8
Chapter 1.2 --- A brief review game theoretical tax compliance model --- p.9
Chapter 2. --- The Model --- p.16
Chapter 3. --- Equilibrium conditions --- p.22
Chapter 4. --- Conclusion --- p.29
Chapter 3 --- "A further analysis of the model of tax compliance, with strategic involvement of tax practitioner"
Chapter 1. --- Further analysis with a defined form cost function --- p.30
Chapter 2. --- Different level of participation of tax practitioner --- p.41
Chapter 3. --- "Different level of the marginal cost/benefit of ""disparity"" between taxpayer and practitioner" --- p.45
Chapter 4. --- Conclusion --- p.48
Chapter 4 --- "Model of tax compliance,tax practitioner as an information provider"
Chapter 1. --- Introduction --- p.50
Chapter 2. --- Basic model for tax compliance --- p.51
Chapter 3. --- Model for tax compliance with tax practitioner --- p.58
Chapter 4. --- Professional fee policy --- p.64
Chapter 5 --- Conclusion --- p.66
Reference --- p.68
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Small, Oronde D. "Essays on Fiscal Policy and Tax Compliance". 2017. http://scholarworks.gsu.edu/econ_diss/138.
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This dissertation comprises three essays that examine critical aspects of fiscal policy and explores important determinants of tax compliance in a developing country context. The first essay examines the fiscal response to changes in debt-to-GDP for a panel of developing countries. Our empirical strategy adopts a dynamic difference generalized methods of moments (DGMM) model with forward orthogonal deviation. We find a positive and significant response for the primary balance and ‘fiscal effort’ to changes in debt-to-GDP. For the fiscal components, we find a positive relationship between debt-to-GDP and general and tax revenues, and a negative relationship with primary spending. We also find evidence of nonlinearities, with countries making larger increases in the primary balance and fiscal effort at higher levels of debt, largely driven by increases in revenues. Higher income countries demonstrate a greater propensity to adjust along the revenue margins, compared to lower income countries. This might be indicative of systemic revenue mobilization challenges facing the latter.
The second essay examines the effect of the provision of taxpayer services on filing and payment of the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in Jamaica. We use a regression discontinuity design (RDD) that exploits an exogenous jump in the intensity of taxpayer service delivery, which occurs when a taxpayer reaches gross receipts of J$500 million (US$5.7 million) and is selected into the large taxpayer office (LTO). The results indicate null effects for the CIT but positive filing and payment compliance effects for the GCT. The contrasting results for the CIT and GCT may be due to the relatively weaker legal enforcement framework of the former. The results provide suggestive evidence of a complementarity between the strength of the legal enforcement framework of the taxing regime and the provision of taxpayer services.
In the third essay we implement public goods messaging experiments to examine the effects on personal income tax (PIT) compliance among self-employed individuals in Jamaica. In the first sub-experiment we examine the effect of the standard public goods message on payment of quarterly PIT obligations. In the second sub-experiment we focus on payment of PIT arrears and expand the message context to include a variant of the standard public goods message – which provides additional information on actual spending on key public goods and services. The compliance outcomes in sub-experiment two relate to established PIT delinquencies, compared to sub-experiment one where there is no legal obligation to comply. We find that the standard public goods message had no effect on compliance with quarterly PIT payments in sub-experiment one. However results from sub-experiment two indicate positive compliance effects from the standard and augmented public goods messages on the probability of making a payment and the amount of PIT arrears paid after nineteen weeks. Point estimates from the standard and augmented public goods messages are not statistically different for any of the outcomes examined; suggesting that additional information on public spending allocations does not matter.
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Junpath, Sachin Vir. "Multiple tax amnesties and compliance in South Africa". Thesis, 2014. http://hdl.handle.net/10321/1153.
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Submitted in fulfillment of the requirement for the Degree of Master of Technology: Taxation, Durban University of Technology, 2013.South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration; one of the challenges the government faced in the new democracy, was the restructuring of the tax system. Multiple tax amnesty programs were thus introduced between 1995 and 2010 to provide immunity for limited periods to citizens and small businesses for past non-compliance without being subjected to additional tax, interest, penalties or prosecution. Although extensive research conducted abroad has illustrated the potential problems and complexities that could arise from multiple amnesties, very little research has been conducted in South Africa to evaluate the viability of offering repeated amnesties. The emphasis in this study was therefore on the Small Business Tax Amnesty of 2006, and its primary purpose was to explore the effects that multiple tax amnesties have on compliance and whether it is possible for tax compliance to improve if further tax amnesties are introduced. This study used a quantitative research approach to gather data from 146 respondents from an Audit firm database containing information about taxpayers qualifying as small business who applied for amnesty and taxpayers that did not apply for amnesty between 1 August and 30 June 2007. Analysis of the data revealed that tax amnesties in South Africa should not be offered on a frequent basis to non-compliant taxpayers as it causes non-compliant taxpayers to anticipate further amnesties which could impact negatively on tax compliance as a whole. The findings also indicated that educating taxpayers about tax issues could result in better tax compliance thus contributing to the development of a fair and equitable society. Based on the findings, this study makes recommendations to government, the tax authority and policy makers regarding the effects of multiple tax amnesties.