Factors Influencing Individual Taxpayer Compliance Behaviour
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Factors Influencing Individual Taxpayer Compliance Behaviour
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Author : Ken Devos
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-09-30
Factors Influencing Individual Taxpayer Compliance Behaviour written by Ken Devos and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-30 with Law categories.
This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.
Factors Influencing The Compliance Behaviour Of Individual Taxpayers In Riau Indonesia
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Author : Desri Eka Adriani
language : en
Publisher:
Release Date : 2016
Factors Influencing The Compliance Behaviour Of Individual Taxpayers In Riau Indonesia written by Desri Eka Adriani and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
Tax is a prominent source of revenue to support the development of a country. In Indonesia, taxes are collected by the Directorate General of Taxes (DGT). The tax authority employs a Self-Assessment System (SAS) to collect taxes in Indonesia. However, the collection of taxes has not reached the target expected by the tax authority. This study aims to examine the factors that influence the compliance behaviour of individual taxpayers in Pelalawan Regency, Riau Province, Indonesia. It assumes that demographic and institutional factors have a significant influence on individual tax compliance behaviour. A self-administered survey was carried out among government officers in the Pelalawan Regency. Results of this study show that demographic factors (i.e. age, gender and level of education) do not have significant influence on individual tax compliance behaviour. However, institutional factors (tax knowledge, complexity, the probability of detection and the role of the tax authority) analysed reveal a significant influence for two of the factors, i.e. the probability of detection and the role of the tax authority. Therefore, this study suggests that the tax authority should devise strategies for detecting taxpayers who fail to comply. In addition, the tax authority should initiate methods to persuade taxpayers to fulfil their tax obligation.
An Investigation Of The Factors Which Influence And Deter The Compliance Behaviour Of Australian Individual Taxpayers
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Author : Ken Neil Devos
language : en
Publisher:
Release Date : 2011
An Investigation Of The Factors Which Influence And Deter The Compliance Behaviour Of Australian Individual Taxpayers written by Ken Neil Devos and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Income tax categories.
Consequently, the findings of the study suggest that tax morals and, to a lesser degree, tax fairness, tax law enforcement, tax awareness, gender, education and income level, directly and indirectly influence compliance behaviour. It is envisaged that the results of this study [will] provide useful information for the Australian revenue authority and have implications for tax policy development."--Abstract.
Personality Aspects Of Tax Compliance Behaviour
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Author : Lívia Lukovszki
language : en
Publisher:
Release Date : 2023
Personality Aspects Of Tax Compliance Behaviour written by Lívia Lukovszki and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Thanks to the famous slippery slope theory, a wide range of factors influencing tax compliance behaviour have been studied in numerous papers. Still, the knowledge on the relationship between these factors and personality traits is limited. Studies mainly concentrated on the Big Five traits and assessed tax compliance behaviour as a phenomenon. The present study, by applying CFA and OLS linear regression on the survey data of 350 respondents, explores the relationships between the Big Five personality traits, HEXACO Honesty-Humility, Machiavellianism, and the influencing elements of tax compliance behaviour to understand who and why is more likely to evade taxes than others. We found that HEXACO Honesty-Humility, Machiavellianism, and Agreeableness affect more elements of the tax evasion behaviour than the other examined personality traits. We argue that this is because HEXACO Honesty-Humility, Machiavellianism, and Agreeableness are directly linked to the dilemma of prioritising individual or prosocial values and duties. Honesty-Humility seems to relate to almost all aspects of tax evasion and, thus, to be the most important determinant of tax compliance behaviour.
Taxpayer Compliance From Three Research Perspectives
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Author : Nicholas Hunt
language : en
Publisher:
Release Date : 2016
Taxpayer Compliance From Three Research Perspectives written by Nicholas Hunt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Tax evasion categories.
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.
The Economic Psychology Of Tax Behaviour
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Author : Erich Kirchler
language : en
Publisher: Cambridge University Press
Release Date : 2007-06-21
The Economic Psychology Of Tax Behaviour written by Erich Kirchler and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-06-21 with Psychology categories.
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Global Encyclopedia Of Public Administration Public Policy And Governance
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Author : Ali Farazmand
language : en
Publisher: Springer Nature
Release Date : 2023-04-05
Global Encyclopedia Of Public Administration Public Policy And Governance written by Ali Farazmand and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-05 with Law categories.
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.
Why People Pay Taxes
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1992
Why People Pay Taxes written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Experts discuss strategies for curtailing tax evasion
Economic Psychology
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Author : Erich Kirchler
language : en
Publisher: Cambridge University Press
Release Date : 2017-11-23
Economic Psychology written by Erich Kirchler and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-23 with Business & Economics categories.
Written by two leading psychologists, this timely publication is the only up-to-date, English-language textbook on economic psychology. Focused on application, it is an essential resource for advanced undergraduate and postgraduate courses on economic psychology, behavioural economics and social psychology, in both business and psychology departments.
Tax Morale What Drives People And Businesses To Pay Tax
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-09-11
Tax Morale What Drives People And Businesses To Pay Tax written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-11 with categories.
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
