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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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Contingent Fees and Tax Compliance
SSRN Electronic Journal, 1997Abstract This paper examines the effects of banning contingent fees for tax return preparation services. The paper presents a principal-agent model in which a taxpayer contracts with a tax practitioner to attempt to resolve tax law uncertainty.
John Phillips, Richard C. Sansing
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Tax compliance as a coordination game
Journal of Economic Behavior & Organization, 2003This paper uses laboratory experiments to investigate compliance behavior when returns are selected for audit based upon the deviation of each individual's tax report from the average report of all other taxpayers. Our experimental results indicate that individuals find it difficult to coordinate on the zero-compliance equilibrium.
James Alm, Michael McKee
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Tax Compliance, Tax Morale and Governance Quality [PDF]
, 2007 Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the "puzzle of tax compliance". In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle.
Torgler, Benno +2 more
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Tax Evasion and Tax Compliance
SSRN Electronic Journal, 1998This essay offers an overview of the theoretical and empirical research on tax evasion, delineating the variety of factors affecting noncompliance and examining possible remedies. Particular emphasis is placed on the institutional and procedural rules governing the tax enforcement policy.Revised version available: http://ssrn.com/abstract ...
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The Determinant of Tax Compliance in Indonesia
2020This research aimed to examine and analyze the impact of factors affecting tax compliance of individual taxpayers. The populations in this research were individual taxpayers who are registered in KPP (taxpayer office) Pratama, Semarang. The results of this study showed that tax knowledge has a positive effect on tax willingness.
Devi Permatasari, Mutoharoh
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