Results 271 to 280 of about 1,644,040 (299)

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, David L. Sjoquist, Lawrence C. Walters   +2 more
openaire   +1 more source

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

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

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

Honesty, tax fairness, government's responsiveness and voluntary tax compliance in Nigeria

International Journal of Economics and Accounting, 2016
Government needs funds to provide some basic social amenities for the generality of the masses and tax presents a sure way of getting a large sum of these needed funds in most countries. However, it is noted that people do not like paying tax because of government's dishonesty by not fulfilling their promises to the people; because taxpayers feel that ...
Olatunde Julius Otusanya, Simon Sunday Aso Arowomole, Babatunde Gbadegesin Adeyeye   +2 more
openaire   +1 more source

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
openaire   +1 more source

From Tax Metaphors to Tax Compliance: a Model of Professional Identity, Perception of Justice, and Voluntary Compliance

Applied Business: Issues & Solutions
This study examines the impact of individuals’ metaphorical perceptions of taxation on voluntary tax compliance and tests the mediating role of tax justice perception and the moderating role of professional identity in this relationship. Developed from behavioral public finance and cognitive framing approaches, the research model assumes that tax ...
Tariq Al-Nour, Huda Hassan
openaire   +1 more source

Tax Compliance and Voluntary Disclosure among SMEs in Nigeria

International Journal of Research and Innovation in Social Science
Purpose– This paper examined tax compliance and voluntary disclosure among SMEs in Nigeria. Design/methodology/approach– Based on the registered SMEs lists obtained from SMEDAN, 400 SMEs were sampled for data collection. Regression was used to estimate the relationships between the variables of tax compliance and voluntary disclosure among SMEs in ...
Dr. Seopding Benard Alkali PhD, FCA, Dawuk Walshak Danjuma Msc. FCA, Nkat Timdi Joseph Msc.   +2 more
openaire   +1 more source

The Effect of Tax Compliance Cost on Taxpayer’s Voluntary Compliance in Tanzania

SSRN Electronic Journal, 2022
openaire   +1 more source

Effect of E-Taxation on Voluntary Tax Compliance in Nigeria

This study has examined the effect of electronic-taxation on tax compliance in Nigeria. The objectives of the study: examine the effect of e-taxation on voluntary tax compliance, evaluate the major challenges facing e-taxation for voluntary tax compliance; and Proffer policy strategy to overcome the challenges.
Galadima, Anyidasa Osu, Ikagu, Grace Ajanigo   +1 more
openaire   +1 more source