Results 31 to 40 of about 1,596,831 (339)

Perceptions of trust and power are associated with tax compliance: A cross-cultural study

Economic and Political Studies, 2022
The slippery slope framework (SSF) of tax compliance postulates that taxpayers’ compliance behaviour depends on the two dimensions: trust in authorities and power of authorities. In an attempt to overcome common-method biases, the present study tests the
C. Kogler, J. Olsen, E. Kirchler, L. Batrancea, A. Nichita   +4 more
semanticscholar   +1 more source

Tax governance in compliance: The role of motivational postures and behavioral intentions [PDF]

Problems and Perspectives in Management
Governments 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, Berislav Žmuk, Nikolina Dečman   +2 more
doaj   +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 Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis

SAGE Open, 2022
The tax system provides the necessary financial resources to a country’s administration to use the collected resources for the welfare of the general public and the development of general infrastructure.
Naeem Hayat, A. Salameh, A. Mamun, Mohd Helmi Ali, Zafir Khan Mohamed Makhbul   +4 more
semanticscholar   +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, Fochmann, Martin, Mohr, Peter N. C., Torgler, Benno   +3 more
openaire   +2 more sources

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, Odunayo Olamide Olaniyi, Peace Ebunoluwa Kolawole, Olateju Dolapo Aregbesola, Olatunde Wright   +4 more
doaj   +1 more source

Voluntary tax compliance behavior of individual taxpayers in Pakistan

Financial Innovation, 2021
Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance ...
Ibn e Hassan, A. Naeem, Sidra Gulzar
semanticscholar   +1 more source

Exploring the Influence of Tax Knowledge in Increasing Tax Compliance by Introducing Tax Education at Tertiary Level Institutions

Open Journal of Accounting, 2022
The aim of this paper is to explain why the compliance level has always been low, which raised the question of the adequacy and effectiveness of citizen tax knowledge in Malaysia. This study aims to observe the need to introduce tax education at tertiary
Shahnaz Noorul Amin, Putri Zaqqeya Amin Buhari, Abu Sofian Yaacob, Zuberi Iddy   +3 more
semanticscholar   +1 more source

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, Lukytawati Anggraeni, Putri Mahestyanti, Benny Robby Kurniawan   +3 more
doaj   +1 more source

Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions

Journal of Business Ethics, 2022
Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers ...
O. Okafor
semanticscholar   +1 more source