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EnhancingTax Compliance through Coercive and Legitimate Power ofTax Authorities by Concurrently Diminishing or Facilitating Trust inTax Authorities [PDF]
Law and Policy, 2014 Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance.
Katharina Gangl +2 more
exaly +3 more sources
New Ideas in Psychology, 2015 Tax compliance represents a social dilemma in which the short-term self-interest to minimize tax payments is at odds with the collective long-term interest to provide sufficient tax funds for public goods.
Katharina Gangl +2 more
exaly +3 more sources
Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria [PDF]
Public and Municipal Finance, 2023 Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals.
Tajudeen John Ayoola +4 more
doaj +2 more sources
TRUST IN TAX AUTHORITIES, TAX FAIRNESS AND TAX MORALE
I-iECONS e-proceedings, 2023 Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why ...
Teh Suhaila Tajuddin +2 more
openaire +2 more sources
Global Efforts of Tax Authorities and Tax Evasion Challenge [PDF]
Journal of Eastern Europe Research in Business and Economics, 2018 Individuals or entreprising entities have been levied taxes over centuries by a sovereign power. The resources were always necessary to fill in the state treasury, even deeply back to the era where they were not called taxes yet.
Darina Saxunova, Rita Szarkova
openaire +2 more sources
Modernization of informational system of tax authorities of the Russian Federation
E-Management, 2019 The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service.
S. P. Kosarin +2 more
doaj +2 more sources
Tax compliance behavior of taxpayers in Ethiopia: A review paper
Cogent Economics & Finance, 2023 This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources
Esmael Abdu, Mohammd Adem
doaj +2 more sources
Journal of Economic and Financial Sciences, 2015 To trust is to believe that another person will cooperate for your benefit and will not take advantage of you if an opportunity to do so arises. Trust is valued as a relational variable providing the base for voluntary cooperation.
Marina Bornman
doaj +2 more sources
Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study
SAGE Open, 2023 This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of ...
Vanina Adoriana Trifan +3 more
doaj +2 more sources
Artificial Intelligence Model for Detecting Tax Evasion Involving Complex Network Schemes
Aptisi Transactions on TechnopreneurshipTax evasion through complex network schemes poses a significant challenge to tax authorities, leading to substantial revenue losses. This paper aims to develop and evaluate an artificial intelligence model designed to detect tax evasion within complex ...
Nuryani Nuryani +4 more
doaj +2 more sources