Relevant bibliographies by topics / Accounting and Tax Compliance

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting and Tax Compliance'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Accounting and Tax Compliance"

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Muehlbacher, Stephan, Barbara Hartl, and Erich Kirchler. "Mental Accounting and Tax Compliance." Public Finance Review 45, no. 1 (August 3, 2016): 118–39. http://dx.doi.org/10.1177/1091142115602063.

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Azrina Mohd Yusof, Nor, Lai Ming Ling, and Yap Bee Wah. "Tax non-compliance among SMCs in Malaysia: tax audit evidence." Journal of Applied Accounting Research 15, no. 2 (September 2, 2014): 215–34. http://dx.doi.org/10.1108/jaar-02-2013-0016.

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Purpose – The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among small-and-medium-sized corporations (SMCs) in Malaysia. Design/methodology/approach – This study used economic deterrence theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011. Findings – Multiple regression results revealed that marginal tax rate, company size and types of industry exerted significant effects on corporate tax non-compliance. The services and construction industries were noted to be the predominant industries engaged in tax non-compliance. The amount of concealed income unearthed during tax audit indicates clearly that there is widespread tax non-compliance in Malaysia and the quantum of tax lost through tax non-compliance is quite high. Research limitations/implications – This study only sampled SMCs audited in 2011, hence, care has been exercised in generalizing the findings. Practical implications – This study affirms that marginal tax rate, company size and types of industry are the main factors influencing compliance behavior of SMCs. The findings provide important insights not only to the Malaysian tax authority, but also to tax authorities and tax researchers in other parts of the world given that tax non-compliance of SMCs is a prevalent and universal problem. For example, with regard to the finding that marginal tax rate and company size are linked to non-compliance, it can be surmised that tax authorities ought to divert resources to firms with such characteristics when conducting audits. Originality/value – Most tax research tax examining corporate tax non-compliance used financial data from annual reports to predict tax non-compliance, which are not very accurate. This study used actual tax audit cases obtained from the tax authority which are reflective of the actual situation. This study complements the scant existing literature by empirically evaluating the factors that influenced corporate tax non-compliance in a developing country like Malaysia.
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Mills, Lillian F., Leslie A. Robinson, and Richard C. Sansing. "FIN 48 and Tax Compliance." Accounting Review 85, no. 5 (September 1, 2010): 1721–42. http://dx.doi.org/10.2308/accr.2010.85.5.1721.

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ABSTRACT: We develop a model to examine the effects of Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), on the strategic interaction between publicly traded corporate taxpayers and the government. Several of our findings contradict conjectures voiced by members of the business community regarding the economic effects of implementing FIN 48. Specifically, taxpayers with strong facts obtain higher expected payoffs from uncertain tax benefits and some disclosed liabilities understate the expected tax liability. Consistent with the common conjectures, however, some taxpayers are more likely to be audited or are deterred from entering into transactions that generate uncertain tax benefits because of FIN 48.
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Chong, K.-Rine, Yusniyati Yusri, Aslam Izah Selamat, and Tze San Ong. "Tax climate manipulation on individual tax behavioural intentions." Journal of Applied Accounting Research 20, no. 3 (September 12, 2019): 230–42. http://dx.doi.org/10.1108/jaar-01-2019-0001.

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Purpose The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups. Design/methodology/approach The authors run a random assignment of tax climate manipulations through questionnaire with 301 usable data collected from the full-time postgraduate students, employed individuals and self-employed individuals. Manipulation check and results are generated via multivariate analysis of variance. Findings The results confirm the biggest impact of synergistic climate on voluntary compliance, and small to medium impact of antagonistic climate on tax evasion across three groups. Research limitations/implications The manipulation of this research is constrained with two treatments in addition to the common pitfall of social desired responses of self-report. Practical implications Theoretically, this study empirically explores tax minimisation dimensions and provides new insights that only illegal tax minimisation is at maximum under the prevailing negative antagonistic climate, but not for legal tax minimisation. Second, the effect of tax climate represented by trust and power on enforced compliance is minimal, as compared to the strong effect of positive synergistic climate on voluntary compliance. As for policy implications, possible guidelines and interventions are outlined to policy makers which would lead to a better quality of compliance behaviour. Originality/value This study operationalises and manipulates tax climate from perceptions of trust, legitimate power and coercive power. It also further affirms the prior inconsistent findings in respect of tax behavioural intentions due to sampling group and cultural differences.
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Subadriyah, Subadriyah, and Puji Harto. "Determinants of personal tax compliance." Accounting 7, no. 7 (2021): 1675–80. http://dx.doi.org/10.5267/j.ac.2021.5.002.

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The largest state revenue comes from taxes. Even though the number of taxpayers is increasing from year to year, the tax revenue in Indonesia is still relatively low, since taxpayer compliance is still low. This study aims to determine the factors that influence individual taxpayer compliance in paying taxes at Jepara, Indonesia. The study uses a quantitative approach with a population of individual taxpayers who are registered at the tax office of Jepara, Indonesia. The number of samples is obtained by 100 respondents using the Slovin formula. The sampling technique was a convenience sampling technique. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). Based on the test, it is found that the quality of tax authorities service, understanding and knowledge of taxation, tax sanctions, tax socialization, taxpayer awareness and perceptions of tax effectiveness have an influence on taxpayer compliance. In addition, the employment status of Civil Servants is more compliant in paying taxes since their income tax has been routinely deducted by the employer on the paid income.
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Davis, Jon S., Gary Hecht, and Jon D. Perkins. "Social Behaviors, Enforcement, and Tax Compliance Dynamics." Accounting Review 78, no. 1 (January 1, 2003): 39–69. http://dx.doi.org/10.2308/accr.2003.78.1.39.

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We analyze the effect of social norms and enforcement on the dynamics of taxpayer compliance. Specifically, we develop two models to evaluate the movement between classes of compliant and noncompliant taxpayers. Our analysis suggests that the effect on compliance of changing enforcement levels depends on whether the taxpayer population is initially compliant or noncompliant. Compliant populations are insensitive to changes in enforcement policies until enforcement becomes sufficiently lax, when we observe a sudden shift to high levels of noncompliance in equilibrium. In contrast, relatively noncompliant populations respond to increased enforcement by gradually increasing compliance. Then, when enforcement becomes sufficiently harsh, we find a sudden shift in equilibrium to very high levels of compliance. After the taxpayer population shifts from compliance to noncompliance, or vice versa, our models predict that returning to the previous enforcement policy will not cause the population to return to its previous state. On the whole, our models' results help explain why taxpayer compliance varies across time and across geographic regions, even under similar enforcement regimes.
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Boll, Karen. "Mapping tax compliance." Critical Perspectives on Accounting 25, no. 4-5 (July 2014): 293–303. http://dx.doi.org/10.1016/j.cpa.2013.03.002.

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Nahumury, Joicenda, I. Wayan Wisnu Utama, and Diah Hari Suryaningrum. "The Compliance of Motor Vehicle Taxpayers: An Experimental Research." Journal of Accounting and Strategic Finance 1, no. 2 (November 30, 2018): 163–76. http://dx.doi.org/10.33005/jasf.v1i2.44.

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This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.
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Ramdhani, Dadan, Wahyu Yulianto Wibowo, Popong Suryani, and Bima Prabowo. "Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon." STATERA: Jurnal Akuntansi dan Keuangan 1, no. 2 (October 25, 2019): 14–31. http://dx.doi.org/10.33510/statera.2019.1.2.14-31.

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The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.
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Henderson, B. Charlene, and Steven E. Kaplan. "An Examination of the Role of Ethics in Tax Compliance Decisions." Journal of the American Taxation Association 27, no. 1 (March 1, 2005): 39–72. http://dx.doi.org/10.2308/jata.2005.27.1.39.

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The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical beliefs and using participants' ethical evaluations of others' tax compliance decisions as measures of their contextual ethical beliefs. Tax compliance behavior is inferred from participants' estimates of the likelihood that they would evade. Overall, the findings from our study support the proposed model. Ethical orientations are directly related to ethical evaluations; ethical evaluations directly predict tax compliance behavior; and finally, ethical orientations are indirectly related to tax compliance behavior. That is, ethical orientations influence tax compliance behavior, but only through their influence on ethical evaluations. We believe that the proposed model provides an important contribution by providing a framework that outlines the routes through which ethical beliefs impact tax compliance.
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Dissertations / Theses on the topic "Accounting and Tax Compliance"

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Mahangila, Deogratius Ng'winula. "SMEs' corporate income tax compliance in Tanzania." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370451/.

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Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour. Laboratory experimental methods found corporate income tax penalties levied on individual tax managers might be more effective than corporate income tax penalties charged on corporates. Also high tax compliance costs may decrease tax compliance levels. Likewise, a survey method discovered perceptions of retributive and procedural justice might associate with tax compliance behaviour. However, a perception of procedural justice can moderate the relationship between retributive justice and tax compliance. Conclusively, tax authorities may increase SMEs’ corporate income tax compliance by imposing corporate income tax penalties on tax managers, but these penalties should be perceived to fit the crime of corporate tax non-compliance and imposed through fair procedures. Also, the authorities may increase SMEs’ corporate tax compliance by decreasing tax compliance costs. Shortly, the thesis contributes to the limited tax literature on corporate income tax compliance, procedural and retributive justice and usage of real taxpayers in an experiment.
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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field.
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Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.
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Collins, Rachel Anne. "Internet Sales-Based Retailers: Sales and Use Compliiance." Ohio Dominican University Honors Theses / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=oduhonors1399303652.

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Chou, Sophie S. "The Foreign Account Tax Compliance Act: The Solution or the Problem?" Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1247.

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Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal. This paper explores the history leading up to FATCA’s creation, beginning from the basic data underlying tax evasion. With the US losing approximately $100 billion a year of tax revenue, the IRS is keen on reducing the money flow out of the US. It will dig deeper into the facts of the LGT and UBS cases which led to Congress’s realization that their other enforcement mechanisms were not sufficient and describe FATCA’s unintended impact. Through researching articles on the predicted impact of FATCA, surveys of FFIs, testimonials from US citizens, this paper will explain how FATCA has unfortunately detrimentally impacted FFIs and US citizens living abroad.
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Sasmaz, Mary B. "Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Income Tax Compliance." Case Western Reserve University School of Graduate Studies / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=case1559488726376443.

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Sanches, Juliana Pinhata. "Conservadorismo incondicional nas companhias abertas brasileiras e o contexto da neutralidade tributária." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-15122015-153309/.

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Normas contábeis e normas fiscais desempenham um papel fundamental dentre os determinantes da qualidade da informação contábil. A Lei nº 11.638, de 2007, legitimou o processo de adoção das Normas Internacionais de Contabilidade (IFRS) no Brasil e introduziu um regime contábil desvinculado da finalidade tributária no país. Dentre os objetivos da referida Lei, estão a redução da influência da legislação fiscal nas normas contábeis e a melhora da qualidade do reporte financeiro, uma vez que as IFRS são consideradas normas de qualidade superior. A literatura internacional apresenta evidências de redução no poder informativo dos lucros em ambientes nos quais normas contábeis e tributárias estão fortemente vinculadas. Ademais, a influência da legislação fiscal sobre a contabilidade financeira é apontada como um incentivo ao conservadorismo incondicional, um viés que não apresenta vantagens à eficiência contratual nos mercados financeiros por não atribuir informação nova ao investidor. Nesse sentido, espera-se que a neutralidade tributária, instituída a partir da Lei nº 11.638/07, proporcione ao Brasil um ambiente institucional mais adequado ao reporte financeiro de qualidade, ao desvincular a contabilidade financeira da contabilidade fiscal. Diante do exposto, a presente pesquisa tem por objetivo investigar se o advento da neutralidade tributária influencia o conservadorismo incondicional nas companhias de capital aberto no Brasil. A metodologia utilizada envolve regressões para dados em painel. A amostra é composta por companhias abertas brasileiras com informações divulgadas na base de dados Economática® no período de 2002 a 2014. Os resultados evidenciam diferenças na relação entre tributação e reporte financeiro entre firmas sujeitas a diferentes níveis de pressão no mercado acionário brasileiro. São encontrados indícios de conservadorismo incondicional em empresas sujeitas a maior pressão do mercado acionário, apenas. Nesse mesmo grupo, observa-se que a tributação não induz o conservadorismo incondicional nos lucros divulgados, o que é esperado num contexto de neutralidade tributária.
Accounting standards and tax rules play a key role between determinants of accounting information´s quality. Law No. 11.638/2007 legitimized the adoption process of the International Financial Reporting Standards (IFRS) in Brazil, introducing a decoupled system of tax accounting purposes in the country. The main objectives of Law No. 11.638/2007are to improve financial reporting´s quality and reduce the influence of tax law on accounting standards. International literature shows evidence of lower earnings quality in environments where accounting rules and tax rules are closely linked. Furthermore, the influence of tax legislation on financial accounting is an incentive to unconditional conservatism, pointed as an accounting bias that does not give new information to investors and no advantage to contractual efficiency in financial markets. In this sense, it is expected that tax neutrality to provide an enabling Brazil to improved financial reporting institutional environment, reduction unconditional conservatism in reported earnings. Given the above, this research aims to investigate whether fiscal neutrality influences unconditional conservatism in public companies in Brazil.The methodology involves regressions for panel data. The sample is composed by Brazilian companies with disclosures on the basis of Economática® database in the period 2002-2014. The results show differences in the relationship between taxation and financial reporting among firms subject to different pressure levels in the Brazilian stock market. Unconditional conservatism is found in companies subject to greater pressure from the stock market only. In this same group, it is observed that taxation does not induce unconditional conservatism in reported profits, which is expected in a tax neutrality context.
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Lappas-Grigoraki, Daphni. "Tax Non-Compliance In Developing Countries: Examining The Effect On Foreign Direct Investment, Infrastructure And Transfer Pricing." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/925.

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This paper will discuss the obstacles governments of developing countries face in regulating related party transactions in this rapidly globalizing world. The first section of this paper will focus on foreign direct investment, its benefits, and the tax incentives instituted by developing countries to attract the capital of multinational corporations. Next, this paper will examine the major obstacles to growth a developing country must combat: shadow economies and corruption. These two enemies of growth hurt a developing country’s ability to attract foreign direct investment, to develop its rule of law and tax administration, and to efficiently allocate its resources with the goal of developing a stable economy. Finally, I will explain the difficulties developing countries must overcome to regulate firm transfer pricing under the current global standard.
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Hunt, Nicholas. "Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc849613/.

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Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is needed to enable policymakers to craft tax policies that maximize voluntary compliance. Prior research tends to model compliance as economic, environmental, or personal decisions; however, this study models it as a multifaceted decision where these three perspective individually and interactively influence compliance. It is the first to decompose perceived detection risk into two dimensions (selection risk and enforcement risk) and investigates how these two dimensions of risk, decision domains (refund or tax due positions), and three personal factors (mental accounting, narcissism, and proactivity) influence taxpayers’ compliance decisions. I conducted a 2x2 fully crossed experiment involving 331 self-employed taxpayers. These taxpayers have opportunities to evade that employed taxpayers do not. For example, they can earn cash income that is not reported to the IRS by third parties. For self-employed taxpayers (especially those wanting to evade), perceived selection and enforcement risks may be distinctly different depending on a taxpayer’s situation, what they believe they can control, and what risk they are willing to accept. For example, selection risk may be perceived as the greatest risk for those with unreported items on their return, while enforcement risk may be more prominent for those perceiving certain levels of selection risk. Thus, I believe self-employed taxpayers are the most appropriate population to sample from and are likely have reasonable variation in the three personal factors of interest. I find that taxpayers do differentiate between selection and enforcement risks but the difference only manifests for taxpayers in certain decision domains. Taxpayers in a refund position (i.e. conservative mindset) had a greater sensitivity to the form of payment (cash vs. check) and appeared to use this information to make inferences about enforcement risk which was significantly different from their perceptions of selection risk. Conversely, tax due taxpayers (i.e. aggressive mindset) appeared to overlook the form of payment and did not assess these two risks as significantly different. Evaluating the full sample suggests that both selection risk and enforcement risk have a positive influence on compliance. Further, these risks interact to influence compliance. Specifically, compliance is greatest when taxpayers perceive a high likelihood of being selected for an audit and enforcement risk only matters when selection risk is low. This finding is interesting and suggests that avoiding interaction with the IRS is a primary objective of taxpayers. In line with my findings of taxpayers perceiving different risks in refund and tax due positions, the influence of risk perceptions on compliance differed for taxpayers in these positions. Refund taxpayers were influenced by both selection and enforcement risk, similar to the full model; however, tax due taxpayers were only influenced by selection risk and appeared to completely overlook enforcement risk when making their reporting decision. Lastly, the study shows that personal characteristics can also influence compliance in the presence of economic and environmental determinants, but some characteristics only manifest in specific decision domains. Of the three personal characteristics investigated, only mental accounting orientation was a significant predictor for the full sample. When the sample was split by decision domain, only proactivity was a predictor of compliance for refund taxpayers, while only mental accounting orientation was a predictor of compliance for due taxpayers. While I did not find results for narcissism and compliance, my subsequent analysis suggests that individual dimensions of narcissism may be better predictors of compliance than the full measure. Specifically, the exploitation dimension was a significant predictor of compliance for those in a tax due position. This study make several contributions to the accounting and tax literatures. First, this study provides support for a two-construct conceptualization for perceived detection risk that includes both selection and enforcement risks. Second, it answers calls to investigate more comprehensive compliance models and finds economic, environmental, and personal characteristics individually and interactively influence compliance. Third, this study investigates three personal factors that have not been investigated in the tax compliance literature. Finally, this study answers calls for research on self-employed taxpayers and suggests that the IRS will be more successful in increasing compliance by playing on taxpayers’ aversion to being selected for an examination than communicating information on the IRS’ ability to detect noncompliance during an examination.
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RABASCO, MICHELE. "ESSAYS ON TAX COMPLIANCE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2020. http://hdl.handle.net/10280/83513.

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Questa tesi è composta da due saggi indipendenti. Il saggio presentato nel Capitolo 1 studia la conformità fiscale all'interno di un modello basato su agenti. Il modello è progettato tenendo conto di una serie di regole fiscali in vigore in Italia e calibrato con micro-dati forniti dall'autorità fiscale italiana. I risultati delle simulazioni mostrano che, considerando livelli di deterrenza realistici, agenti strettamente razionali generano un livello (medio) di non conformità fiscale sostanzialmente superiore a quello suggerito dai dati empirici. Quando includiamo nel processo decisionale dell’agente il calcolo e l’aggiornamento della probabilità soggettiva di subire un controllo, così come l’attitudine alla conformità sociale e gli effetti di rete, il modello fornisce risultati maggiormente in linea con l'evidenza empirica. Il saggio presentato nel Capitolo 2 impiega diverse tecniche di apprendimento automatico, con l'obiettivo di identificare quei contribuenti che hanno maggiore probabilità di aumentare l’importo della loro dichiarazione dei redditi dopo essere stati controllati dall'autorità fiscale. Tra i metodi impiegati, la foresta casuale ha garantito la maggiore accuratezza predittiva. Per valutare l'utilità pratica del nostro approccio, calcoliamo l'aumento del reddito netto riportato dai contribuenti identificati dal modello random forest. Troviamo che, in media, questo aumento è significativo rispetto alla media di tutti i contribuenti ispezionati. Riteniamo, dunque, che il nostro approccio possa rivelarsi uno strumento utile al fine di individuare e selezionare quei contribuenti che hanno una maggiore probabilità di dichiarare un reddito più alto in seguito ad un controllo, consentendo, quindi, una migliore allocazione delle - tipicamente scarse - risorse finanziarie a disposizione dell’autorità fiscale nell'ambito della sua attività ordinaria di controllo.
The essay presented in Chapter 1 studies tax compliance within an agent-based framework. The model is designed according to a set of normative taxing rules for the Italian case and calibrated with micro-data provided by the Italian tax authority. Simulation results show that, under realistic deterrence levels, strict rational agents generate a (average) level of tax noncompliance substantially higher than that suggested by the empirical data. When subjective audit probability computing and updating as well as social conformity attitude and network effects are included in the decision process, the model provides results more in line with the empirical evidence. The essay presented in Chapter 2 employs several machine learning techniques, with the aim to identify those taxpayers who are more likely to increase their net income declarations after being audited by the tax authority. Among the employed methods, random forest guaranteed higher predictive accuracy. In order to assess the practical utility of our approach, we compute the reported net income increase by taxpayers identified through the random forest model. We find that, on average, this increase is significant compared to the average of all the inspected taxpayers. We believe that our approach could prove a useful tool in order to identify and select those taxpayers who are more likely to increase the income reporting after an audit, therefore allowing for a better allocation of the – typically scarce – financial resources available to the tax authority for its ordinary auditing activities.
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Books on the topic "Accounting and Tax Compliance"

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Psaros, Jim. Company non-compliance with tax-effect accounting: An empirical analysis. [Newcastle]: Dept. of Economics, 1992.

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(Firm), BPP Learning Media, ed. ICAEW tax compliance, for exams in 2014. London: ICAEW/BPP Learning Media, 2013.

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Pedro, Pestana Da Silva, ed. Quick reference to European VAT compliance. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2010.

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Nelson, Bruce M. The adviser's guide to sales and use tax: State and local compliance and planning opportunities. New York, NY: American Institute of Certified Public Accountants, 2012.

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British Columbia. Office of the Auditor General. Compliance-with-authorities audits. Victoria, B.C: The Office, 1995.

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Everett, John O. Practical guide to schedule M-3 compliance. 2nd ed. Chicago, IL: CCH, 2007.

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Everett, John O. Practical guide to schedule M-3 compliance. 2nd ed. Chicago, IL: CCH, 2007.

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Office, General Accounting. Tax administration: Information on IRS' international tax compliance activities : fact sheet for the Chairman, Committee on Finance, U.S. Senate. Washington, D.C: The Office, 1994.

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General, British Columbia Office of the Auditor. Compliance-with-authorities audits: Statutory tabling requirements, safeguarding moveable physical assets, treatment of unclaimed money. Victoria, B.C: Office of the Auditor General, 1994.

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Pielke, Walther. Tax Compliance. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22730-2.

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Book chapters on the topic "Accounting and Tax Compliance"

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Farrar, Jonathan, Dawn W. Massey, and Linda Thorne. "Personal tax compliance." In The Routledge Handbook of Accounting Ethics, 270–78. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-23.

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Künstler, Tilo, and Frank Seidel. "Tax Compliance." In Compliance in der Unternehmerpraxis, 243–61. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8282-7_12.

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Kromer, Christoph, Reinhard Pumpler, and Katharina Henschel. "Tax Compliance." In Compliance in der Unternehmerpraxis, 231–68. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00893-2_12.

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Olokooba, Saka Muhammed. "Tax Compliance." In Nigerian Taxation, 107–12. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_9.

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Youde, Say, and Seunghoo Lim. "Tax Compliance." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-31816-5_3828-1.

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Khazzoum, Bassam, Carsten Kudla, and Ralf Reuter. "Tax-Compliance." In Energie und Steuern, 164–81. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6504-2_4.

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Feinstein, J. S. "Tax Compliance." In The New Palgrave Dictionary of Economics and the Law, 1974–79. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1007/978-1-349-74173-1_372.

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Pielke, Walther. "Einführung – Was ist Compliance?" In Tax Compliance, 1–10. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22730-2_1.

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Pielke, Walther. "Vorüberlegungen – Welches Tax CMS passt zum Unternehmen?" In Tax Compliance, 11–13. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22730-2_2.

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Pielke, Walther. "Bausteine eines Tax Compliance-Management-Systems nach IDW PS 980." In Tax Compliance, 15–40. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22730-2_3.

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Conference papers on the topic "Accounting and Tax Compliance"

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Indrawan, Rizki, and Vicky Dzaky Cahaya Putra. "The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.040.

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Yasa, I. Nyoman Putra, Ni Kadek Sinarwati, and I. Putu Hendra Martadinata. "Tax Compliance: Students’ Ethical Perspectives." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.032.

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Mangoting, Yenni, Azalia Faustania, Nickie Gunawan, and Virginia Visakha. "Generational Orientation in Tax Compliance." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.066.

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Tjondro, Elisa, Alvin Soegihono, Felix Fernando, and Felix Wanandi. "Intergenerational Perception of Tax Audit and Voluntary Tax Compliance." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.11.

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Dermawan, Ketut Adnyana, Ni Komang Saputri Dewi, Luh Melly Astari, Ketut Febri Yantari, Ni Made Rusmiani, Ni Luh Gede Yastini, and Ni Kadek Pradnya Widiarini. "Factors Affecting the Tax Compliance Level of the Tax Payers." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.080.

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Widuri, Retnaningtyas, and Wilson Irawan. "Tax justice perception and trust in government on tax compliance." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.20.

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Widuri, Retnaningtyas, Mellyana Jie, and Angela Christie. "Individual Tax Compliance: Trust versus Power." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.12.

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Pandapotan, Daniel, and Christine Tjen. "Tax Awareness of the Conceptions of Tax Compliance within Surabaya Society: A Study in Surabaya, Indonesia." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.4.

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., Marthadiansyah, Inten Meutia, Mukhtaruddin ., and Dewa Saputra. "EMPIRICAL STUDY OF TAX PAYER COMPLIANCE IN TAX FILING: APPLYING THEORY OF PLANNED BEHAVIOR." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.14.

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Mahadianto, Moh Yudi, Apri Dwi Astuti, and Chintya Adella Nurhaliza. "The Effect of Taxpayers Compliance, Tax Socialization and Increase Untaxable Income on Personal Income Tax." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.028.

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Reports on the topic "Accounting and Tax Compliance"

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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, May 2021. http://dx.doi.org/10.18235/0003386.

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Abstract:
Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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Slemrod, Joel. Tax Compliance and Enforcement. Cambridge, MA: National Bureau of Economic Research, July 2018. http://dx.doi.org/10.3386/w24799.

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Carrillo, Paul E., Edgar Castro, and Carlos Scartascini. Research Insights: Can Rewards Improve Tax Compliance? Inter-American Development Bank, August 2019. http://dx.doi.org/10.18235/0001835.

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Tauchen, Helen, Ann Dryden Witte, and Kurt Beron. Tax Compliance: An Investigation Using Individual TCMP Data. Cambridge, MA: National Bureau of Economic Research, August 1989. http://dx.doi.org/10.3386/w3078.

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Sarin, Natasha, and Lawrence Summers. Understanding the Revenue Potential of Tax Compliance Investment. Cambridge, MA: National Bureau of Economic Research, July 2020. http://dx.doi.org/10.3386/w27571.

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Hallsworth, Michael, John List, Robert Metcalfe, and Ivo Vlaev. The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance. Cambridge, MA: National Bureau of Economic Research, March 2014. http://dx.doi.org/10.3386/w20007.

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Edgerton, Jesse. Investment, Accounting, and the Salience of the Corporate Income Tax. Cambridge, MA: National Bureau of Economic Research, October 2012. http://dx.doi.org/10.3386/w18472.

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Beron, Kurt, Helen Tauchen, and Ann Dryden Witte. A Structural Equation Model for Tax Compliance and Auditing. Cambridge, MA: National Bureau of Economic Research, April 1988. http://dx.doi.org/10.3386/w2556.

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Bennett, Fran, Jonathan Shaw, and Mike Brewer. Understanding the compliance costs of benefits and tax credits. Institute for Fiscal Studies, July 2009. http://dx.doi.org/10.1920/re.ifs.2009.0070.

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Smolenyak, Barbara E., Madelaine Fusfield, and Janet Stern. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards. Fort Belvoir, VA: Defense Technical Information Center, January 1999. http://dx.doi.org/10.21236/ada375112.

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