Results 261 to 270 of about 5,398 (291)

Political Support and Voluntary Tax Compliance [PDF]

open access: yesSSRN Electronic Journal, 2022
We empirically analyze the effect of political support for the government on voluntary tax compliance. To this end, we use 33 survey results of the contingent valuation (CV) method developed and widely used for the valuation of non-market goods in the ...
Lee, Jongyearn
openaire   +2 more sources

Tax audit impact on voluntary compliance [PDF]

open access: possibleJournal of Economic and Social Measurement, 2011
This study examines the impact of the New York State tax audit on voluntary compliance in one segment of the New York State economy, Food Services and Drinking Places (NAICS 722). It takes a new and different approach from previous studies in the literature.
openaire   +1 more source

ON VOLUNTARY COMPLIANCE, VOLUNTARY TAXES, AND SOCIAL CAPITAL

National Tax Journal, 1998
INTRODUCTIONFor most Americans, when the topic oftaxes comes up, the Internal RevenueService (IRS) is the first thing they thinkabout. But academics, and especiallyeconomist academics, have given theprocess of collecting and enforcing taxesvery little attention. For a while now inmy own research and writing, I havebeen trying to rectify that underatten-
openaire   +2 more sources

The Effect of Electronic Taxation System on Voluntary Tax Compliance

2019
It is considered that if the taxes, which are the most important financing instrument of public expenditures, are easily paid by taxpayers and tax proceedings are carried out without difficulty, the taxpayers' voluntary tax compliance will increase. For this purpose, the government is working hard to carry out the tax transactions in every stage of the
Demir, Ihsan Cemil, Egmir, Rabia Tugba
openaire   +1 more source

Sales and Use Tax Simplification and Voluntary Compliance

Public Budgeting & Finance, 2004
Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax.
Gary C. Cornia   +2 more
openaire   +1 more source

Voluntary and enforced tax compliance

2012
Die vorliegende Arbeit beschäftigt sich im Zuge einer internationalen Studie mit der Untersuchung des „Slippery Slope Frameworks“ (Kirchler, 2007; Kirchler, Hoelzl & Wahl, 2008). Demnach wird Steuerehrlichkeit von zwei Faktoren beeinflusst: einerseits dem Vertrauen in den Staat und seine Institutionen sowie andererseits der Macht des Staates ...
openaire   +1 more source

Voluntary External Audit and Tax Compliance

THE KOREAN TAX ASSOCIATION
In this study, we analyze how voluntary external audits of corporations that are not subject to statutory external audits affect tax compliance, and determine whether voluntary external audits are compensated and what kind of effects they have on tax compliance when benefits (tax deductions, tax audit exclusion, etc.) are given.
Ki Yong Hong, Jin Joo Moon
openaire   +1 more source

Home - About - Disclaimer - Privacy