Results 1 to 10 of about 1,756 (144)

Tax Compliance After the Implementation of Tax Amnesty in Indonesia

SAGE Open, 2020
The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius, Giri Darijanto, Engelwati Gani, Gatot Soepriyanto   +3 more
doaj   +2 more sources

A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

Financial Innovation, 2022
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea, Anca Nichita, Ruggero De Agostini, Fabricio Batista Narcizo, Denis Forte, Samuel de Paiva Neves Mamede, Ana Maria Roux-Cesar, Bozhidar Nedev, Leoš Vitek, József Pántya, Aidin Salamzadeh, Eleanya K. Nduka, Janusz Kudła, Mateusz Kopyt, Luis Pacheco, Isabel Maldonado, Nsubili Isaga, Serkan Benk, Tamer Budak   +18 more
doaj   +2 more sources

The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers

Religions, 2016
The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion.
Serkan Benk, Tamer Budak, Bahadır Yüzbaşı, Raihana Mohdali   +3 more
doaj   +3 more sources

Determinants of Tax Compliance Behavior: A Case Study in Ethiopia

SAGE Open
Policymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem, Tahir Desta, Bizuneh Girma   +2 more
doaj   +2 more sources

Optimal performance reward, tax compliance and enforcement [PDF]

Economic Theory Bulletin, 2015
This paper incorporates the incentives of tax inspectors into an equilibrium model of tax compliance and enforcement when the taxpayers' true income is private information (adverse selection) and the effort of tax inspectors to verify reported income is unobservable (moral hazard).
Kotsogiannis, C, Serfes, K
openaire   +2 more sources

A dataset on declared tax evasion attitudes of students and entrepreneurs from Poland under the slippery slope framework

Data in Brief, 2023
The datasets included in this article come from a survey carried out on a group of Polish students and self-employed entrepreneurs and were originally created for studies on tax behaviour under the slippery slope framework.
Larissa M. Batrancea, Janusz Kudła, Barbara Błaszczak, Mateusz Kopyt   +3 more
doaj   +1 more source

Optimal Enforcement Policy and Firms' Emissions and Compliance with Environmental Taxes [PDF]

SSRN Electronic Journal, 2004
In a market where firms with different characteristics decide upon both the level of emissions and their reports, we study the optimal audit policy for an enforcement agency whose objective is to minimize the level of emissions. We show that it is optimal to devote the resources primarily to the easiest-to-monitor firms and to those firms that value ...
Inés Macho-Stadler, David Pérez-Castrillo   +1 more
openaire   +5 more sources

Developing The Voluntary Taxpayer Compliance: The Scale of The Tax Authority’s Power, Trust and The Fairness of The Tax System

Indonesian Journal of Business and Entrepreneurship, 2020
This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
doaj   +1 more source

Evaluating compliance gains of expanding tax enforcement

Economica, 2023
AbstractThis paper demonstrates how tax administrations can evaluate future compliance gains from risk‐based tax enforcement that audits all taxpayers above a risk threshold. Expanding tax enforcement in this setting means reducing the audit threshold.
Knut Løyland, Oddbjørn Raaum, Gaute Torsvik, Arnstein Øvrum   +3 more
openaire   +1 more source

Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises

Cogent Social Sciences, 2023
Based mainly on agency theory, this research examines the impacts of tax enforcement and independent audit on the internal control effectiveness and financial reporting quality in Vietnam enterprises. The data analysis is applied to PLS-SEM.
Quoc Thuan Pham, Thi Giang Tan Tran, Thi Thao Hien Bui, Thi Phuong Loan Nguyen, Anh Thanh Bui   +4 more
doaj   +1 more source