Modeling And Profiling Taxpayer Behavior And Compliance
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Modeling And Profiling Taxpayer Behavior And Compliance
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Author : Alj, Bouchra
language : en
Publisher: IGI Global
Release Date : 2025-04-23
Modeling And Profiling Taxpayer Behavior And Compliance written by Alj, Bouchra and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-23 with Business & Economics categories.
In a society where there is mounting pressure on public finances, exacerbated by recurring economic crises, the issue of tax compliance becomes a significant topic of discussion in the academic, political, and social spheres. It plays a pivotal role in ensuring fiscal stability, social justice, and economic stability. However, governments around the world face an increasing prevalence of tax evasion, more sophisticated tax optimization practices, the complexity of tax regimes and a growing distrust of institutions by citizens. These challenges test the capacity of governments to ensure a stable and fair tax base. Modeling and Profiling Taxpayer Behavior and Compliance explores the major challenges of tax compliance through the lens of taxpayer behavior, shaped by a multitude of economic, psychological, sociological, cultural, institutional, legal, political, and technological factors. It examines the factors that influence the way individuals and companies comply with their tax obligations. Covering topics such as tax morality, communication strategies, and creative accounting, this book is an excellent resource for tax inspectors, lawyers, and advisors, auditors, accountants, policymakers, legislators, business leaders, entrepreneurs, researchers, academicians, and more.
Adoption Impact And Challenges Of International Financial Reporting Standards
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Author : Elhamma, Azzouz
language : en
Publisher: IGI Global
Release Date : 2025-07-09
Adoption Impact And Challenges Of International Financial Reporting Standards written by Elhamma, Azzouz and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-07-09 with Business & Economics categories.
The International Accounting Standards Board (IASB) has played a crucial role in the development of global financial reporting standards. Over the past five decades, the IASB has formulated and published several international accounting standards, initially known as IAS (International Accounting Standards), which have since evolved to become IFRS (International Financial Reporting Standards). The aim is to make IFRS an international benchmark for financial reporting. Future directions and main challenges of IFRS adoption must be explored to realize its impact on various countries and regions. Adoption, Impact, and Challenges of International Financial Reporting Standards explores the evolution of IFRS, critically examining their adoption, impact, challenges, and future directions. It examines the current state of IFRS, the differences between IFRS and local accounting standards, and the main consequences of IFRS adoption. This book covers topics such as international relations, accounting and finance, and global business, and is a useful resource for business owners, policymakers, economists, academicians, researchers, and scientists.
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.
Risk Based Tax Audits
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Author : Munawer Sultan Khwaja
language : en
Publisher: World Bank Publications
Release Date : 2011-06-08
Risk Based Tax Audits written by Munawer Sultan Khwaja and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-08 with Business & Economics categories.
"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Fiscal Intelligence Harnessing Artificial Intelligence And Analytics For Modern Tax Governance
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Author : Vamsee Pamisetty
language : en
Publisher: Deep Science Publishing
Release Date : 2025-04-26
Fiscal Intelligence Harnessing Artificial Intelligence And Analytics For Modern Tax Governance written by Vamsee Pamisetty and has been published by Deep Science Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-26 with Computers categories.
Tax systems around the world are undergoing a dramatic transformation. With increasing complexity, evolving regulations, and the growing demand for transparency, traditional methods of tax governance are being pushed to their limits. In this era of digital disruption, Fiscal Intelligence: Harnessing AI and Analytics for Modern Tax Governance offers a timely exploration of how artificial intelligence (AI) and advanced analytics are redefining the future of tax administration and compliance. This book is born out of the urgent need to modernize tax governance through smarter, data-driven solutions. AI and analytics are no longer futuristic concepts—they are actively reshaping how tax authorities detect fraud, assess risk, and ensure compliance with greater efficiency and accuracy. Meanwhile, businesses are leveraging these same technologies to optimize reporting, minimize errors, and stay ahead of regulatory demands. Our aim is to provide a comprehensive yet accessible guide to the evolving landscape of fiscal intelligence. We examine the technological foundations of AI and data analytics, explore their practical applications in tax policy and enforcement, and present real-world examples of success from both public and private sectors. Through this lens, we highlight how intelligent systems can drive fairness, transparency, and agility in modern tax governance. Whether you are a tax professional, policy maker, data analyst, or a curious reader seeking to understand the next frontier in financial regulation, this book is designed to inspire new thinking and foster innovative approaches to long-standing challenges. As governments and organizations embrace digital transformation, the future of tax is not just about compliance—it’s about strategy, foresight, and resilience. We invite you to step into this intelligent era of tax governance, where technology and policy meet to create smarter, more responsive fiscal systems.
Compliments Behavior Of Income Tax Payers And Related Tax Issues In Non Corporate Sector In Srilanka
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Author : Dr.Mohammed Burhan Mohammed Amjath
language : en
Publisher: Archers & Elevators Publishing House
Release Date :
Compliments Behavior Of Income Tax Payers And Related Tax Issues In Non Corporate Sector In Srilanka written by Dr.Mohammed Burhan Mohammed Amjath and has been published by Archers & Elevators Publishing House this book supported file pdf, txt, epub, kindle and other format this book has been release on with Antiques & Collectibles categories.
Republic Of Poland
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2015-05-04
Republic Of Poland written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-04 with Business & Economics categories.
This Technical Assistance Report provides advice on the modernization of the tax administration in Poland. Tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states. The report discusses collection performance of the main taxes in recent years and the approach to tax administration modernization. It also addresses selected issues concerning the tax administration institutional reform; the administration and delivery of core tax administration operations, including for the largest taxpayers; and the approach to managing compliance risks to the tax system.
Justice Equality And Tax Law
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Author : Nevia Čičin-Šain
language : en
Publisher: Linde Verlag GmbH
Release Date : 2022-10-05
Justice Equality And Tax Law written by Nevia Čičin-Šain and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-05 with Law categories.
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
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.
Bridging The Tax Gap
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Author : United States. Congress. Senate. Committee on Finance
language : en
Publisher:
Release Date : 2004
Bridging The Tax Gap written by United States. Congress. Senate. Committee on Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.