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A Review of Factors for Tax Compliance
Nicoleta BARBUTA-MISU
Annals of Dun?rea de Jos University. Fascicle I : Economics and Applied Informatics , 2011,
Abstract: The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.
Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia  [PDF]
Maja Klun
Financial Theory and Practice , 2009,
Abstract: Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure. Before the introduction of pre-filled tax returns for personal income taxpayers in Slovenia, tax legislation was also modified. This paper presents the results of research into the compliance costs for personal income taxpayers before and after the simplification of the compliance procedure in Slovenia, irrespective of tax legislation itself not being simplified. The results indicate that pre-filled tax returns reduce compliance costs for personal income taxpayers by around 73%. Nevertheless, this is only a tentative estimate, since several assumptions are taken into account.
THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR  [PDF]
Nichita Ramona-Anca,Batrancea Larissa-Margareta
Annals of the University of Oradea : Economic Science , 2012,
Abstract: The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income). Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005) has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation  [PDF]
James Alm,Erich Kirchler,Stephan Muehlbacher
Economic Analysis and Policy , 2012,
Abstract: In tax compliance research, there has been a significant shift in research paradigms,from an emphasis on enforcement to approaches that stress cooperation. In this paper, we trace this shift. We first describe the major “actors” in the tax compliance game and their complex interactions. Second, we examine various perspectives on the compliance decisions of individuals, starting with “economic” factors and then moving to factors based more on “psychology”, like social norms, fairness, and social interactions. Third, we present the “slippery slope” framework as a unifying framework. We conclude with recommendations based on this framework that have been shown to improve compliance.
GENDER AND ETHNICITY DIFFERENCES IN TAX COMPLIANCE
Jeyapalan Kasipillai,Hijattulah Abdul Jabbar
Asian Academy of Management Journal , 2006,
Abstract: The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Prior studies on tax compliance have focused little on gender as a predictor of compliance. In Malaysia, ethnic background of a taxpayer could be a major determinant of tax compliance. A personal interview approach is used to obtain information from taxpayers in urban towns. A t-test suggests that males and females were found to have similar compliant attitude. As for ethnicity, asimilar result was observed. Results of a regression analysis indicate that gender, academic qualification, and the person preparing tax return were statistically significant as determinants of non-compliant attitude. In terms of compliant behavior, a regression analysis revealed that "attitude towards non-compliance" and "receipt of cash income" were two significant explanatory variables of tax non-compliance behavior of understating income knowingly. The findings of this study are useful for policyimplications in identifying groups that require additional attention to increase voluntary tax compliance.
Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance  [PDF]
Robert Ullmann,Christoph Watrin
The European Journal of Comparative Economics , 2008,
Abstract: Standard theory of the optimal mix of direct and indirect taxation implicitly assumes that compliance is not influenced by the framing of the taxes. According to our findings, this is not the case. Using an experimental approach, we examine whether framing the tax payment decision as income tax or consumption tax influences compliance. We find that median compliance is 10.2 percentage points higher in the income tax framing. Further, we find that subjects' reaction to a change in tax rates is comparable, but reaction towards a change in detection rates is higher in the consumption tax scheme. We conclude that behavioral patterns should be taken into account when drawing conclusions about the direct-indirect tax mix
Introduction to the Special Issue on Tax Compliance and Tax Policy  [cached]
Torgler, Benno
Economic Analysis and Policy , 2008,
Abstract: A man once wrote to the Australian Taxation Office: ‘I have been unable to sleep, knowing that I have cheated on my income tax. I understated my taxable income and now enclose a cheque for $1500. If I still can’t sleep, I will send you the rest’. The joke illustrates neatly how taxation and tax compliance is of crucial importance in citizens’ lives. In his book For Good and Evil, Charles Adams (1993) predicts: ‘Though tax records are generally looked upon as a nuisance, the day may come when historians will realise that tax records tell the real story behind civilised life. How people were taxed, who was taxed, and what was taxed tell more about a society than anything else’ (p. 21). Our first EAP issue in 2008 accordingly starts with a special volume on tax compliance and tax policy. We have assembled a collection of contributions from leading international researchers in this area. The studies will show that the topic is at once complex, challenging, and fascinating.
TAX COMPLIANCE MODELS: FROM ECONOMIC TO BEHAVIORAL APPROACHES
Larissa-Margareta B?TR?NCEA,Ramona-Anca NICHITA,Ioan B?TR?NCEA,Bogdan Andrei MOLDOVAN
Transylvanian Review of Administrative Sciences , 2012,
Abstract: The paper reviews the models of tax compliance with an emphasis on economic and behavioral perspectives. Although the standard tax evasion model of Allingham and Sandmo and other similar economic models capture some important aspects of tax compliance (i.e., taxpayers’ response to increases in tax rate, audit probability, penalty rate) they do not suf ce the need for an accurate prediction of taxpayers’ behavior. The reason is that they do not offer a comprehensive perspective on the sociological and psychological factors which shape compliance (i.e., attitudes, beliefs, norms, perceptions, motivations). Therefore, the researchers have considered examining taxpayers’ inner motivations, beliefs, perceptions, attitudes in order to accurately predict taxpayers’ behavior. As a response to their quest, behavioral models of tax compliance have emerged. Among the sociological and psychological factors which shape tax compliance, the ‘slippery slope’ framework singles out trust in authorities and the perception of the power of authorities. The aim of the paper is to contribute to the understanding of the reasons for which there is a need for a tax compliance model which incorporates both economic and behavioral features and why governments and tax authorities should consider these models when designing scal policies.
External Tax Professionals’ Views on Compliance Behaviour of Corporation
American Journal of Economics , 2013, DOI: 10.5923/j.economics.20130302.04
Abstract: Most corporation employed external tax professionals (ETP) to handle tax matters on their behalf. ETP with their superior knowledge and expertise may have the ability to influence their clients’ compliance behaviour. Regardless of the expanding role of ETP in tax reporting process, very little research has been directed at examining their perceptions. This study, therefore, investigates the compliance behaviour of corporate taxpayers from the views of ETP. Perceived tax complexity and tax psychological cost had the greatest impact in influencing the non-compliance behaviour of corporate taxpayers, in terms of under-reporting of income, over-claiming of expenses and overall non-compliance. It is believed that the findings of this study have made contribution to the relevant body of knowledge, as well as to the tax policy makers in devising measures to enhance voluntary compliance of corporation, particularly in the emerging economies. Future tax initiatives should incorporate research findings and suggestions made in this study and existing studies as well as experiences from other tax regimes both in the advanced and emerging economies.
UNDERSTANDING THE DETERMINANTS OF TAX COMPLIANCE BEHAVIOR AS A PREREQUISITE FOR INCREASING PUBLIC LEVIES  [PDF]
Larissa-Margareta BǎTR?NCEA,Ramona-Anca NICHITA,Ioan BǎTR?NCEA
USV Annals of Economics and Public Administration , 2012,
Abstract: In this paper we investigate the most important studies concerning the factors which shape tax compliancebehavior with the aim of understanding how these factors could be used by tax authorities as tools for increasing publicproceedings. In order to do that, we first summarize the most relevant socio psychological, political and economicdeterminants. Among the socio psychological factors, we offer details concerning attitudes, norms, fairnessperceptions, motivational postures, and the way they relate to tax compliance behavior. From the range of politicaldeterminants, we particularly emphasize the importance of tax law complexity. Moreover, we briefly present theevolution of the research on tax behavior starting from the assumptions of the classical model of tax evasion developedby Allingham and Sandmo (1972). We also underline the impact which audit probabilities, fines, tax rates, and incomehave on tax compliance behavior. Second we offer different examples of countries (e.g., Australia, New Zealand) which,based on the understanding of these determinants, have managed to develop models of tax compliance, to apply themand, as a consequence, to boost tax compliance. Third we draw conclusions about the importance of these factors andabout the extent to which they could help other economies to increasingly levy taxes.
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