Results 251 to 260 of about 126,224 (277)
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Does deterrence-based enforcement matter in alms tax (Zakat) compliance?
International Journal of Social Economics, 2022Purpose Government seeks to realize its economic objectives and eventually its social objectives as well through taxation. In a Muslim-majority economy, besides many types of taxation imposed, some government also legally enforced an alms tax (Zakat) via specific authority.
Hijattulah Abdul-Jabbar +1 more
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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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Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*
Contemporary Accounting Research, 2007Tax systems such as those found in Canada, the United States, and the United Kingdom primarily rely on the notion of voluntary compliance by taxpayers, but, importantly, the threat of possible audit also serves to “encourage” voluntary tax compliance (Braithwaite 2003).
John Hasseldine +3 more
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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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2021
An analytical model and a field experiment in Argentina proved that salient enforcement messages on one type of tax could increase compliance with another tax. Salient messages of penalties and enforcement for the property tax had positive spillover effects on declaration of the gross sales tax, with taxpayers in the treatment group increasing their ...
Andrea López-Luzuriaga +1 more
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An analytical model and a field experiment in Argentina proved that salient enforcement messages on one type of tax could increase compliance with another tax. Salient messages of penalties and enforcement for the property tax had positive spillover effects on declaration of the gross sales tax, with taxpayers in the treatment group increasing their ...
Andrea López-Luzuriaga +1 more
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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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Size-dependent tax enforcement and compliance: Global evidence and aggregate implications
Journal of Development Economics, 2019This paper studies the prevalence and consequences of size-dependent tax enforcement and compliance. The identification strategy uses the ranking of industries' average firm size in the United States as an instrument for the size ranking of the same industries in developing countries. Data on 125,000 firms in 140 countries show that tax enforcement and
Pierre Bachas +2 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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Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics
SSRN Electronic JournalGovernments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply shifter.
Bibler, Andrew +3 more
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Cultural tightness, trust, and power in enforcing tax compliance
Economic and Political Studies, 2023openaire +1 more source