Results 1 to 10 of about 471,375 (135)

Tax compliance under tax regime changes [PDF]

SSRN Electronic Journal, 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives.
Heinemann, Friedrich, Kocher, Martin G.
core   +11 more sources

Social Norms and Conditional Cooperative Taxpayers [PDF]

, 2006
This paper incorporates tax morale into the Allingham Sandmo (1972) model of income tax evasion. Tax morale is interpreted as a social norm for tax compliance.
Traxler, Christian
core   +4 more sources

A survey of tax compliance costs of Flemish SMEs: magnitude and determinants [PDF]

, 2011
This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish ...
Reekmans, Catherine, Schoonjans, Bilitis, Simoens, Gudrun, Van Cauwenberge, Philippe   +3 more
core   +1 more source

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source

Tax Compliance Dancing: [PDF]

Journal of Legal Anthropology, 2021
Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and no two national tax systems are the same. Hence, compliance strategies differ and so do outcomes.
Brøgger, Benedicte, Larsen, Lotta Bjørklund   +1 more
openaire   +2 more sources

Multidimensional tax compliance attitude

Journal of Economic Psychology, 2023
This paper theorizes that individuals’ tax compliance attitudes are characterized not only by interpersonal heterogeneity but also by intrapersonal heterogeneity. Utilizing three online surveys, we develop a multidimensional taxpayer typology based on factor and cluster analysis.
Bruns, Christoffer, Fochmann, Martin, Mohr, Peter N. C., Torgler, Benno   +3 more
openaire   +2 more sources

An Annotated Bibliography of Tax Compliance and Tax Compliance Costs [PDF]

SSRN Electronic Journal, 2010
An annotated bibliography of tax compliance and tax compliance costs.
James, Simon, Edwards, Alison
openaire   +1 more source

Tax compliance cost of bumiputera small and medium enterprises in Northern Malaysia [PDF]

, 2008
This paper explores and measures the level of tax compliance costs among Bumiputera small and medium enterprises in the Northern Region of Malaysia for the year of assessment 2003.
Abdul Mansor, Hafizah, Mohd Hanefah, Mustafa   +1 more
core  

Audit probability versus effectiveness: The Beckerian approach revisited [PDF]

, 2012
The Beckerian approach to tax compliance examines how a tax authority can maximize social welfare by trading-off audit probability against the fine rate on undeclared tax.
Rablen, M
core  

Factors Explaining Tax Compliance

Finanse i Prawo Finansowe, 2022
The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while ...
openaire   +5 more sources