Tax Compliance
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Tax Compliance And Tax Morale
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Author : Benno Torgler
language : en
Publisher: Edward Elgar Publishing
Release Date : 2007-01-01
Tax Compliance And Tax Morale written by Benno Torgler and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Business & Economics categories.
The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Taxpayer Compliance Volume 1
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Author : Jeffrey A. Roth
language : en
Publisher: University of Pennsylvania Press
Release Date : 2016-11-11
Taxpayer Compliance Volume 1 written by Jeffrey A. Roth and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-11 with Law categories.
Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Engaging With High Net Worth Individuals On Tax Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2009-09-09
Engaging With High Net Worth Individuals On Tax Compliance 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 2009-09-09 with categories.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Innovations In Tax Compliance
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Author : Roel Dom
language : en
Publisher: World Bank Publications
Release Date : 2022-01-19
Innovations In Tax Compliance written by Roel Dom 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 2022-01-19 with Business & Economics categories.
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
Tax Compliance By Design Achieving Improved Sme Tax Compliance By Adopting A System Perspective
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-24
Tax Compliance By Design Achieving Improved Sme Tax Compliance By Adopting A System Perspective 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 2014-10-24 with categories.
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Building Tax Culture Compliance And Citizenship A Global Source Book On Taxpayer Education Second Edition
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-11-24
Building Tax Culture Compliance And Citizenship A Global Source Book On Taxpayer Education Second Edition 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 2021-11-24 with categories.
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
The Hands On Guide
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Author :
language : en
Publisher:
Release Date : 1998
The Hands On Guide written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Taxation categories.
Measures Of Tax Compliance Outcomes A Practical Guide
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-24
Measures Of Tax Compliance Outcomes A Practical Guide 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 2014-10-24 with categories.
This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.
Building Transparent Tax Compliance By Banks
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2009-07-07
Building Transparent Tax Compliance By Banks 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 2009-07-07 with categories.
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Managing Income Tax Compliance Through Self Assessment
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Author : Andrew Okello
language : en
Publisher: International Monetary Fund
Release Date : 2014-03-11
Managing Income Tax Compliance Through Self Assessment written by Andrew Okello 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 2014-03-11 with Business & Economics categories.
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.