Results 11 to 20 of about 22,829 (251)
Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?
Cogent Business and Management, 2022 The phenomenon of tax education, fear-appealing, and the convenience of tax has become vital in contemporary tax revenue discourse as it is believed that non-compliance of tax has adverse implications on the revenue generation capacity, especially in ...
Alhassan Yusif Trawule +2 more
exaly +3 more sources
Tax compliance behavior of taxpayers in Ethiopia: A review paper
Cogent Economics and 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
exaly +3 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 +8 more sources
A Socio-Economic Model of Sales Tax Compliance
Economies, 2020 Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice.
Ahmad Farhan Alshira'H +2 more
exaly +3 more sources
Tax morale, tax compliance and the optimal tax policy [PDF]
Economic Analysis and Policy, 2015 Abstract This paper incorporates the positive relationship between tax compliance and tax morale into the social welfare function and derives the optimal tax policy in the presence of honest taxpayers and tax evaders. The right mix of policy instruments of deterrence for clamping down on tax evasion depends on taxpayers’ morality.
Gaetano Lisi
exaly +2 more sources
Journal of Business Management and Accounting, 2023 Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals.
Nivakan Sritharan +3 more
doaj +1 more source
Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak
Jurnal Wacana Kinerja, 2020 Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
doaj +3 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
A Brief Overview of the Tax Compliance Literature Specific to Experimental Studies
Maliye Çalışmaları Dergisi, 2023 Tax compliance is the complete and timely fulfillment of taxpayers’ tax obligations as per tax laws and regulations. Notably, the survey method has mainly been used in the tax compliance studies conducted in Turkey.In the international literature, many ...
Erhan Çelik, İsa Sağbaş
doaj +1 more source
Innovating the tax compliance management process [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing ...
Dimitrijević Marina
doaj +1 more source