Results 211 to 220 of about 1,855 (243)
The actual effect and mechanism of environmental protection taxes on carbon emission reduction: evidence from China. [PDF]
Sci RepLuo J, Huang J, Zhang Y.
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Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia
Advances in Taxation, 2018Abstract This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method was used to select a sample of 340 participants to participate in a survey.
K-Rine Chong, Murugesh Arunachalam
exaly +2 more sources
Tax Enforcement (De)Centralization: Tax Compliance Versus Competitiveness
SSRN Electronic Journal, 2019We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement.
van der Geest, Jesse, Jacob, Martin
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Tax Compliance and Enforcement
Journal of Economic Literature, 2017This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned.
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Social Behaviors, Enforcement, and Tax Compliance Dynamics
The Accounting Review, 2003We analyze the effect of social norms and enforcement on the dynamics of taxpayer compliance. Specifically, we develop two models to evaluate the movement between classes of compliant and noncompliant taxpayers. Our analysis suggests that the effect on compliance of changing enforcement levels depends on whether the taxpayer population is initially ...
Jon S. Davis, Gary Hecht, Jon D. Perkins
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Voluntary and enforced tax compliance
2012Die vorliegende Arbeit beschäftigt sich im Zuge einer internationalen Studie mit der Untersuchung des „Slippery Slope Frameworks“ (Kirchler, 2007; Kirchler, Hoelzl & Wahl, 2008). Demnach wird Steuerehrlichkeit von zwei Faktoren beeinflusst: einerseits dem Vertrauen in den Staat und seine Institutionen sowie andererseits der Macht des Staates ...
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Enforce environmental tax compliance model for the oil and gas industry
International Journal of Energy Sector Management, 2020PurposeIt is basically known that the oil and gas industry contributes to various forms of pollution through air, acid rain and water, as well as different kinds of illnesses in humans and aquatic animals. Eventually, this adversely contributes to climate change owing to increases in emission levels in various stages of oil and gas operations ranging ...
Abdulsalam Mas'ud +3 more
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Tax enforcement and the black economy: Cost‐effectiveness and compliance
Chartered Institute of Public Finance and Accountancy. Public Money, 1986The Inland Revenue in particular has been under considerable pressure to reduce staff numbers. Though there is little evidence that additional resources devoted to enforcement would produce an adequate return, there is a case for the Revenue Department being seen to be doing something about the tax evasion that goes on in the black economy.
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Journal Of Economic Psychology
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
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Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
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The Role of Administrative Factors in Tax Reform: Simplicity, Compliance and Enforcement
SSRN Electronic Journal, 2000This paper examines the role of administrative factors in tax reform. How difficult is it for taxpayers to comply with and understand the current tax system? How much does operating the system cost? How well are taxes enforced? How would modifying the income tax or starting over with a new system affect the answers?
William G. Gale, Janet Holtzblatt
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