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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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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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Critical Perspectives on Accounting, 2014
Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches ...
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Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax compliance is constructed, challenges the explanatory reaches ...
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?
Herald of Omsk University. Series: Economics, 2019Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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2017
TC – Tax Compliance – an exclusive, certified education, following the idea of “Entrepreneurship for Engineers”. A partner-project with the federal ministry of finance, Vienna. Successful students are going to present the importance of those key tools at the IGIP, as a going-concern idea in a globalized economy.
Romana Tschiedel +3 more
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TC – Tax Compliance – an exclusive, certified education, following the idea of “Entrepreneurship for Engineers”. A partner-project with the federal ministry of finance, Vienna. Successful students are going to present the importance of those key tools at the IGIP, as a going-concern idea in a globalized economy.
Romana Tschiedel +3 more
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2004
Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
openaire +1 more source