Results 11 to 20 of about 21,472 (288)
Governance quality and tax morale and compliance in Zimbabwe’s informal sector
Cogent Business & Management, 2020 Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax ...
Favourate Y. Sebele-Mpofu
doaj +1 more source
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 +1 more source
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 +1 more
openaire +2 more sources
Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]
Problems and Perspectives in ManagementGovernments are working toward cultivating a culture of tax compliance, recognizing that taxpayers exhibit diverse motivations for fulfilling their tax obligations, resulting in varying levels of reported tax compliance.
Lidija Hauptman +2 more
doaj +1 more source
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 +3 more
openaire +2 more sources
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. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade ...
Heinemann, Friedrich, Kocher, Martin G.
openaire +6 more sources
A study on tax compliance in tax amnesty policy
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 2022 The Indonesian Government implemented the tax amnesty policy in 2016 with several objectives, among others, to achieve tax revenue targets in the short-term, while in the long term it is to improve tax compliance, especially for the wealthier Indonesian
Bambang Juanda +3 more
doaj +1 more source
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
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Self-Assessment System in Indonesian Taxation: Weakness or Strength?
Publica, 2022 This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance.
Muhammad Ilman Iriawan Fitdra +1 more
doaj +1 more source
Journal of Accounting and Investment, 2019 The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah +2 more
doaj +1 more source