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Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance?
JURNAL ECONOMIC RESOURCE, 2021This study wants to examine how the influence of knowledge and awareness on taxpayer compliance; and want to test whether tax socialization is able to moderate to relationship awareness and taxpayer compliance.
N. Adam +2 more
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Taxpayer Compliance Simulation
2008This chapter describes the development of a prototype multi-agent based model – the Tax Compliance Simulator (TCS) – designed to help tax administrators think about ways to reduce tax evasion. TCS allows the user to define unique behavioral, income, and tax enforcement characteristics for one or two distinctive taxpayer populations. The capabilities of
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Taxpayer compliance under uncertainty
Journal of Accounting and Public Policy, 1989Abstract The present study investigates taxpayers' economic incentives to comply under conditions of uncertainty induced by tax law complexity and audit outcome uncertainty. In particular, previous research is extended by modeling an environment in which taxpayers have uncertainty about their tax liability and by simultaneously considering different ...
Paul J. Beck, Woon-Oh Jung
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Modeling Judgments of Taxpayer Compliance.
The Accounting Review, 1987Abstract ABSTRACT: The purpose of this study is to test the feasibility of using a model derived from the judgments of a group of tax experts in controlled experimental conditions to predict actual compliance behavior. A judgment model, using amount of income, source of income, penalty for cheating, and rate structure as independent ...
Silvia A. Madeo +2 more
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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
Moral Suasion and Taxpayer Compliance
Law & Policy, 1989Some 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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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, 2023Anik Yuesti +3 more
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2020
The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously.
Kusumaningrum, Nurcahyaning Dwi +6 more
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The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously.
Kusumaningrum, Nurcahyaning Dwi +6 more
openaire +1 more source
Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica
Public Finance Review, 2020Oronde Small, Leanora Brown
exaly