Results 241 to 250 of about 80,866 (269)

Moral Suasion and Taxpayer Compliance

Law & Policy, 1989
Some evidence suggests that certain taxpayers might increase their “voluntary” compliance with the tax laws if presented with the right “moral appeals.” If such appeals were relatively inexpensive, compared to hiring more auditors, say, even small improvements in compliance would justify such efforts.
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UNCERTAINTY AND TAXPAYER COMPLIANCE [PDF]

. The complexity of both tax code provisions and tax forms could induce taxpayers to commit errors when they fill their income reports. The existence of these involuntary mistakes affects the tax enforcement policy as tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated ...
Jordi Caballé, Judith Panadés
openaire  

Machiavellianism, social norms, and taxpayer compliance

Business Ethics: A European Review, 2017
This study is the first to examine the relationships among Machiavellianism, social norms and taxpayer intentions to fraudulently overstate their deductions. We theorize and empirically document that (a) high Machiavellian taxpayers report significantly less ethical social norms, suggesting that reported social norms are influenced by cognitive biases ...
William E. Shafer, Zhihong Wang
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Effect of Taxpayer Ownership Obligations, Taxation Understanding and Personal Taxpayer Awareness of Taxpayer Compliance

eCo-Fin, 2019
The research aims to analyze the influence of the obligation to have tax number, understanding of taxation and awareness of taxpayers against taxpayer compliance. The respondents in this study is the tax payers private person residing in housing Regensi II Tangerang.
Ida Ida, Jenni Jenni
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Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia, 2023
Anik Yuesti, Made Santana Putra Adiyadnya, Anak Agung Putu Agung, Ni Komang Rahayu Antari   +3 more
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Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica

Public Finance Review, 2020
Oronde Small, Leanora Brown
exaly  

Tax Compliance Challenge through Taxpayers’ Typology

Economies, 2023
Hana Paleka, Vanja Vitezic
exaly  

Monitoring Taxpayers’ Compliance

2012
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Changing taxpayer attitudes and increasing taxpayer compliance: the role of individual differences in taxpayers

2014
Ph. D.
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Taxpayer information assistance services and tax compliance behavior

Journal of Economic Psychology, 2010
James Alm, Michael Mckee
exaly