Results 271 to 280 of about 197,549 (296)

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

Journal Of Economic Psychology
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion.
Erich, Kirchler, Ingrid, Wahl
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Exploring Voluntary Tax Compliance Factors in Slovenia: Implications for Tax Administration and Policymakers

Lex localis - Journal of Local Self-Government, 2015
In this paper we test the significance of norms and trust in authorities for voluntary tax compliance in Slovenia. The empirical analysis has shown that national and social norms are significant factor of tax compliance, whilst trust in authorities (the Parliament and the European Union) was not proved as significantly related variables of tax ...
Lidija Hauptman, Şevin Gürarda, Romana Korez-Vide   +2 more
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Experimental Evidence on Tax Compliance and Voluntary Public Good Provision [PDF]

National Tax Journal, 2008
Existing experimental literature on tax compliance and crowding–out examines either the incentive to evade tax or the incentive to give, but not both. This paper provides an experimental examination of the behavior of tax evasion and voluntary contributions when both publicly and privately provided public goods are present.
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Tax System, Behaviour, Justice, and Voluntary Compliance Culture in Nigeria

2023
Taxation is the most important and obvious source of funding for governments around the world. Any service that benefits the public will necessitate taxation to cover at least a portion of the costs. Nigeria has a range of alternatives for f inancing its public expenditures and implementing its fiscal policies.
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Tax Knowledge and Voluntary Tax Compliance: The Role of Public Trust in Nigeria

British Journal of Psychology Research
Tax non-compliance is a fundamental issue of concern to all government and tax authorities that must be addressed to achieve sustainable revenue generation and good governance in developed and developing societies. This study investigated the moderating effects of tax knowledge on voluntary tax compliance of informal sector operators in Bayelsa State,
Ebimobowei Appah, Doubara Aganaba
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Political Support and Voluntary Tax Compliance

SSRN Electronic Journal, 2022
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Complexities in Nigerian Tax Laws: Implications on Voluntary Compliance

 This study investigates the relationship between tax law complexity and tax compliance in Nigeria. The extensive and confusing provisions of tax law complexity present major obstacles to voluntary compliance, resulting in deterrent, uncertainty, and higher expenses for taxpayers.
Oyeyemi, Ogundajo Grace, Omidiji, David Olugbenga, Kajola, Sunday Olugboyega, Soyemi, Kenny Adedapo, Daramola, Peter Sunday   +4 more
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TAXPAYER'S EDUCATION AND VOLUNTARY TAX COMPLIANCE IN BENIN CITY

This paper carefully examines the influence of taxpayers' education on voluntary tax compliance in Benin City, Edo State.  The study being empirical evaluated taxpayer education with the aid of effective seminars and handbooks/bills. The study gathered relevant data with the aid of a well-structured questionnaire administered to taxpayers who are in ...
Obaretin,, Amaka Rosabel, Eke Robert, Ike   +1 more
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The Effect of Tax Compliance Cost on Taxpayer’s Voluntary Compliance in Tanzania

SSRN Electronic Journal, 2022
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Cooperation in Voluntary Tax Compliance and International Compliance Assurance Programme (ICAP)

2022
Odabaş, Hakkı, Arıtı Erdem, İmran
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