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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 & 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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URPIS, ENRICO. "Temi sulla tax compliance." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35807.
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Questo lavoro propone dei temi sulla tax compliance in un contesto come quello italiano, caratterizzato da un basso livello della stessa.
Il primo capitolo propone una ricerca concernente gli effetti dei controlli. Nella letteratura, l’esito degli stessi è ancora discusso, alla luce del fatto che sono possibili due effetti opposti: il target effect ed il bomb-crater effect. Grazie all’impiego di un database dell’Agenzia delle Entrate italiana, con una combinazione di tecniche di of matching e difference – in – difference, questo lavoro mostra come in un particolare contesto, come quello italiano, i controlli possono avere un effetto positivo sulla tax compliance.
Il secondo capitolo mostra gli effetti dell’introduzione di una presumptive tax nella forma di una minimum tax. L’obiettivo principale è quello di studiare l’effetto di tale introduzione quando si hanno particolari condizioni. Nello specifico, questa analisi confronta le tasse italiane pagate da un particolare gruppo di contribuenti, con quelle che verrebbero pagate con l’introduzione di una presumptive tax nella forma di una minimum tax. Il presente lavoro include due differenti metodologie di stima di una presumptive tax, sviluppate dall’ISTAT e dall’Agenzia delle Entrate italiana, includendo anche le possibili reazioni dei contribuenti.This work investigates issues of tax compliance in a context like the Italian one, characterized by a low level of it. The first chapter investigates the role of audits. In the present literature, the outcome of them is an open question since two opposite effects are possible: the target effect and the bomb-crater effect. Using a database provided by the Italian Revenue Agency, with a combination of matching with difference – in – difference techniques, this work shows how in a particular context, such as Italy, audits can have a positive effect on tax compliance. The second chapter explores the effects of implementing a presumptive tax in the form of a minimum tax. The main aim is to study the effect of a change in the policy from a particular starting condition. More specifically, this analysis compares the taxes collected in Italy from a particular group of taxpayers, to the ones that would be collected if Italy implements a presumptive tax in the form of a minimum tax. This work implements two different methodologies to estimate a presumptive tax, provided by ISTAT and the Italian Revenue Agency, and reactions of taxpayers are included as well.
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Al-Khoury, Abeer Fayez. "Tax practitioners and tax compliance : the UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289078.
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Sigala, Maria. "Tax compliance and social influence." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302572.
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Gogsadze, Teimuraz. "Tax compliance : a behavioral economics approach." Thesis, University of Leicester, 2016. http://hdl.handle.net/2381/38500.
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Tax evasion is one of the key challenges for the policy makers. Designing the optimal tax code requires assessment of taxpayers’ compliance behavior. Tax rate, detection intensity, penalty rate - are some of the characteristics considered in models of tax evasion. The central question in tax evasion literature is how changes in fiscal policy parameters affect evasion. The literature on tax evasion can be categorized into two broad groups. The first strand of literature is based on expected utility theory (EU) and the second strand approaches the evasion problem from a behavioral perspective. This dissertation uses a behavioral approach to study tax compliance behavior and contributes to the second group of the literature. The second chapter of this dissertation investigates tax compliance behavior of individuals with reference dependent preferences and endogenous reference point. The results are derived for the three personal equilibrium concepts of Kőszegi and Rabin (2007). The effects of tax policy parameters on compliance are found qualitatively similar to the results under EU. Do taxpayers change their tax compliance behavior after the announcement and before the actual enforcement of a new tax rate? This is the central question of the third chapter. Using cumulative prospect theory framework and a reference point adaptation process, the answer is that evasion in the transition period increases following the announcement of the tax rate reduction or increase. An increase in the tax rate increases evasion, whereas reduction of the tax rate reduces evasion in the long run. The final chapter of this dissertation develops a model of tax compliance behaviour with endogenous social norms. The implications of the model are that the tax policy parameters not only shape monetary (dis)incentives for compliance, but also determine the strength of the social norm of compliance. The social norm of compliance is weaker under the higher tax rate and the norm is stronger under the stricter tax enforcement regime.
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Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.
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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years within particular studies and case law. The results are presented in the form of a critical literature review where the definitions (or descriptions) for the concepts are organized into tables, in order to compare how the definitions have (or have not) been ‘improved’ over the years. Lastly, this study discusses the implications regarding whether ‘universal’ definitions can or should be developed and attributed to each of the concepts in order to clear the murkiness between our understanding of the various concepts of tax compliance, non-compliance, and their sub-categories.
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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.
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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups.
I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher-quality auditors are associated with smaller amounts of reported DCA and this association is stronger for firms with incentives to manage earnings upward and weaker for those with incentives to manage earnings downward, although the accrual decisions for all of the firms are driven by the same tax reporting incentives. The results are consistent with the notion that due to concerns with legal liability and reputation loss, auditors have incentives to ensure that firms report earnings conservatively. I also find a significantly positive association between tax enforcement and reported DCA for firms with incentives to manage earnings downward. This suggests that tax authorities constrain corporate accruals management that is likely to result in tax revenue loss. Taken together, my results suggest that a spillover effect exists between auditors and tax authorities, such that the two monitoring bodies compensate for each other’s lack of monitoring in one direction of accruals management. My results are robust to a set of sensitivity tests and have implications for academic researchers, policy makers, and capital market investors.
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Trenn, Ilko [Verfasser]. "Empirical Essays on Tax Compliance Management and Tax Disclosures / Ilko Trenn." Hannover : Gottfried Wilhelm Leibniz Universität, 2021. http://d-nb.info/1234147823/34.
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Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.
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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.Series: WU International Taxation Research Paper Series
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Jäger, Simone [Verfasser]. "Tax Compliance : Herleitung, Organisation, Funktion / Simone Jäger." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2019. http://d-nb.info/1202694934/34.
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Gasper, Armin [Verfasser]. "Tax Compliance aus unternehmensrechtlicher Sicht / Armin Gasper." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2016. http://d-nb.info/1105293343/34.
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Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.
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Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.
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Netshaulu, Thina. "The effects of tax morale on tax compliance in the mining industry." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60511.
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Many tax authorities across the globe, including South Africa, continuously develop new methods to maximise tax collection and rely on taxpayers' voluntary tax compliance. Prior tax compliance studies confirm that taxpayers' tax morale is influenced by various economic, non-economic and social factors. However, limited research has been conducted on the effects of tax morale on tax compliance in the mining industry in South Africa.
The objective of this study is to determine the factors that influence tax morale in the mining industry, and to determine the perceived effects of tax morale on tax compliance in the mining industry.
The current study reports the results of a survey conducted amongst South African taxpayers in the mining industry. The survey contained a structured and open-ended questionnaire, which was sent to the participants via email.
The findings show that the majority of the participants in this study are not happy with most of the public services they receive from government. They were of the opinion that corruption and waste in our government is high, and that a large proportion of collected tax is wasted on unnecessary expenses. Further to this, the majority of participants indicated that government does not share sufficient information on how it is spending collected revenue. However, a large proportion of participants believe that paying their fair share of taxes is the right thing to do, as it is required by law. These participants indicated that tax evasion is not acceptable and every taxpayer must pay their fair share of taxes when it is due and required.
This study found that the complexity of tax law, fairness and equity, direct democracy, role and efficiency of tax officials, trust in government, as well as tax audit and tax compliance cost have an impact on taxpayers in the mining industry's tax morale. Tax audit is perceived to have both a positive and negative influence on these taxpayers' tax morale. However, various economic and noneconomic factors identified in existing literature as influential on taxpayers' tax compliance were not found to have an influence on taxpayers in the South African mining industry. This may be due to the fact that the majority of the participants indicated that they pay taxes due on behalf of the company to comply with the tax law and other regulations that govern the mining sector.Mini Dissertation (MCom)--University of Pretoria, 2016.
Taxation
MCom
Unrestricted
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Yucedogru, Recep. "Understanding tax morale and tax compliance of owner-managers of small companies." Thesis, University of Nottingham, 2016. http://eprints.nottingham.ac.uk/33993/.
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Owner managers of small companies (OMSCs) present an important group for tax research, as they constitute a majority of taxpayers, although little is known about their tax compliance behaviour. Hence, the key purpose of this study is to understand how OMSCs’ tax compliance and tax morale, intrinsic motivation to pay taxes, are shaped through their social roles: as an individual and as a manager. Moreover, the study explores the influential factors on OMSCs’ tax morale such as religiosity. This study is particularly important for providing a detailed picture of the factors that are key to successful tax compliance, which might help OMSCs and policy design. Additionally, it is one of the first studies to understand OMSCs’ tax morale, particularly the first one in the context of Turkey, with a predominant by Muslim population. This study is based on three phases. First, the OMSCs’ tax morale model is developed building on the Theory of Planned Behaviour. In this phase, the factors that are grouped under Personal Norms, Corporate Norms and Perceived Behavioural Control are identified with the critical review of literature and their influences on OMSCs’ tax morale and tax compliance are discussed. Next, in the qualitative exploratory phase of the research, the model’s relevance to the research context is confirmed and necessary modifications to the model are made according to the results of the thematic analysis of 20 face to face interviews with OMSCs. The third phase comprised the confirmatory phase of the research. Based on 447 responses from an on-line survey, the model was tested using Structural Equation Modelling via Partial Least Squares. The results of this study show a strong positive relationship between tax morale and tax compliance of OMSCs. Interestingly, the most influential factor in predicting and explaining tax morale are Personal Norms, which refer to OMSCs’ personal beliefs and values, including religiosity. In contrast, Corporate Norms, which refer to normative beliefs of an OMSC about his/her company, were found to be affecting negatively on tax morale but in terms of magnitude are far less influential than Personal Norms. Perceived Behavioural Control positively influences tax morale but again to a smaller extent compared to Personal Norms. These findings suggest that OMSCs’ personal beliefs and values are the main determinant of their tax compliance behaviour rather than their corporate concerns. Overall, the current study illustrates how tax morale and tax compliance of OMSCs are shaped by using the model that utilises the factors that are discussed in the literature alongside additional factors that have emerged from the qualitative phase of this study. The model benefits policy makers by portraying OMSCs’ tax morale that might help policymakers to identify problems and aid them in devising policies to improve tax compliance of OMSC.
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Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.
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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income.
In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research.
The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.
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Beyer, B. (Bianca). "Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?" Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201403131179.
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The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approaches taken from US prior research with several cross-country comparisons in Europe in order to examine the influence of economic factors that are specific for each country on the level of corporate tax aggressiveness. The distinction between northern and southern European countries is of special importance in the empirical research of this thesis. This kind of cross-country comparison relating corporate tax avoidance with country-specific economic factors has not yet taken place.
The two strands of literature are examined thoroughly and separately from each other, before they are logically combined in the model development: With a linear regression adopted partially from tax avoidance literature and partially from cross-country comparisons studies, the impact of economic factors like rule of law, the financial system, GDP growth rate, control for corruption and the location of the company regarding the cardinal direction on a tax avoidance proxy measuring tax avoidance aggressiveness is tested and explained. The data are distinguished according to prior and post financial crisis.
The data are financial statement data taken from the World Bank Database, governance indicators taken from the World Bank Worldwide Governance Indicators research project, and further economic influence indicators taken from Eurostat statistics and KPMG. Company observations from eight countries, namely Finland, Sweden, Germany and the Netherlands representing the northern European countries, and Spain, Greece, Italy and Portugal representing the southern European countries, are taken from the years 2005 through 2012. 2005 as the starting point is due to the mandatory IFRS adoption for listed firms in that year. The sample size used in the analyses totals 20,017 company observations from public firms.
The main contribution to literature is that this is the first cross-country comparison across European countries relating to corporate tax avoidance. The evidence is weak but shows that companies in northern European countries tend to be more tax aggressive than in southern European countries, that companies in a market-based country tend to be more tax aggressive than in a bank-based country and that companies changed their behavior after the financial crisis, namely to less tax aggressiveness. The assumption that with an increasing rule of law in a country the companies are more tax aggressive is rejected, which might however be due to interdependencies between variables that the model does not account for. All in all it seems like a stable economy is positively correlated with tax avoidance aggressiveness, at least in post-financial crisis observations.
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Oremade, Babatunde Timothy. "Perception of petroleum profits tax compliance in Nigeria." Thesis, Bournemouth University, 2010. http://eprints.bournemouth.ac.uk/17520/.
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The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials. This study sets out to investigate the extent of compliance of oil and gas (exploration and production) companies with the Petroleum Profits Tax Act and to confirm whether lack of sufficient knowledge of the PPT law and poor remuneration and incentives of government tax officials affect tax administration in the upstream sector of the petroleum industry in Nigeria. An extensive literature review was conducted on the historical and legislative background and the incentives available to petroleum companies in Nigeria. The review also covered theories of taxation, tax administration and compliance, tax reforms, tax avoidance and evasion. The literature review revealed gaps which this study attempts to fill. This research has concepts that require both qualitative and quantitative approaches in its design, data collection and data analyses. Consequently, a combination of quantitative and qualitative methods was adopted for this study. Face to face interviews were held with experienced regulatory, tax, petroleum companies’ officials and tax and audit practitioners. The researcher uses literature to develop hypotheses which are tested using survey results and backed up by personal interviews. This helps in obtaining results about the behaviour of taxpayers and tax officials in the upstream sector of the petroleum industry in Nigeria. By using a survey, the researcher is able to assess the perceptions of a cross-section of stakeholders in the Nigerian oil industry about the level of compliance with the PPT law. The personal interviews with oil experts provide the benefit of their in-depth knowledge of the oil industry in Nigeria and furnish an understanding of their social world. This research seems to support the perception that the oil producing companies may not be complying fully with the provisions of the Petroleum Profits Tax Act and the Petroleum Act in relation to the payments of royalty and PPT. Interview results suggest that there is a lack of an adequate database of all company taxes paid in Nigeria, minimisation of monthly Royalties and PPT instalments, a dearth of experts on fiscal issues, overwhelming influence of the oil producing companies, poor attitude and inadequate knowledge of the operations of the petroleum industry amongst government tax officials.
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Manaf, Nor Aziah Abdul. "Land tax administrations and compliance attitudes in Malaysia." Thesis, University of Nottingham, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405106.
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Ongwamuhana, Kibuta. "Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance." Doctoral thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/12250.
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Includes abstract.Includes bibliographical references (p. 278-300).
This study examines the problem of low level tax compliance in Tanzania. It proceeds from the premise that high level taxpayer compliance is essential to the success of the tax system. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be significantly impaired.
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Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.
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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.
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Sousa, Luís Gustavo Chiarelli de. "Determinantes do tax gap do ICMS: uma análise sob a ótica dos agentes fiscais do Estado de São Paulo." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-13082018-135730/.
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As mudanças advindas com a popularização da tecnologia, com maior agudez no ambiente corporativo, associadas à assimetria informacional existente entre os contribuintes e as autoridades fiscais, ganharam novos contornos com a implementação do projeto SPED. Tal projeto trouxe em seu bojo a promessa de uma ferramenta com a capacidade de reduzir o tax gap, diferença entre o montante dos tributos devidos conforme a legislação e os tempestivamente recolhidos pelos contribuintes, em um ambiente saturado pela alta carga tributária e que, concomitantemente, atravessa um período de crise política e econômica. Neste cenário, os esforços das autoridades fiscais para a redução do tax gap tornam-se essenciais para que haja um maior volume arrecadatório sem que haja a criação de novos tributos. Diferentemente da maior parte dos estudos efetuados para análise do tax gap, este trabalho concentrou-se na análise de um tributo sobre o valor adicionado, o ICMS, tributo mais representativo do Produto Interno Bruto brasileiro. Nesse contexto, o objetivo deste estudo concentrou-se em avaliar como a influência das inovações técnicas e gerenciais introduzidas pelo projeto SPED impactou o tax gap do ICMS no Estado de São Paulo, sob a ótica dos agentes fiscalizadores. A partir da revisão da literatura e de sua análise exploratória foi desenvolvido o modelo teórico, testado pela técnica de modelagem de equações estruturais PLS-SEM. Os resultados mostraram que houve uma influência significativa dos determinantes do tax gap apresentados na literatura e do SPED no tax gap do ICMS paulista, com ênfase para as fiscalizações mais ágeis e abrangentes, maior acesso às informações dos contribuintes, influência na decisão do contribuinte em reduzir a parcela dos valores a sonegar e a identificação daqueles que declaram valores menores que os devidos. Os resultados contribuem para o desenvolvimento teórico do tax gap dos VATs, uma vez testadas e confirmadas a influência dos seus determinantes e do projeto SPED.The changes coming by the popularization of technology, with greater acuteness in the corporate environment, associated with the informational asymmetry existing between taxpayers and tax authorities, have gained new contours with the implementation of the SPED project. This project brought in its wake the promise of a tool with the capacity to reduce the tax gap, the difference between the amount of taxes due according to the legislation and those that have been collected by taxpayers in an environment saturated by the high tax burden and which, at the same time, period of political and economic crisis. In this context, the efforts of the tax authorities to reduce the tax gap are essential to a higher collection volume without the creation of new taxes. Unlike most of the studies carried out to analyze the tax gap, this work focused on the analysis of a value-added tax, the ICMS, the most representative tax of the Brazilian Gross Domestic Product. In this way, the objective of this study was to understand how the determinants of the tax gap and the SPED project have helped the São Paulo government to reduce informational asymmetry with taxpayers, from the point of view of tax authorities. From the literature review and its exploratory analysis, the theoretical model was developed, tested by the structural equation modeling technique PLS-SEM. The results showed that there was a significant influence of the determinants of the tax gap presented in the literature and SPED in the ICMS´s tax gap of São Paulo, with emphasis on the more agile and comprehensive inspections, greater access to taxpayers\' information, influence on the taxpayer\'s decision to reduce the portion of the amounts to be withheld and the identification of those that declare lower amounts than those due. The results contribute to the theoretical development of the tax gap of the VATs once they have been tested and confirmed the influence of their determinants and the SPED project.
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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.
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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills (1998) suggests that book tax difference is an indicator of a firm’s tax noncompliance. This implies that additional tax-related costs may arise when accounting book income is higher than taxable income, and these costs may have an impact on the tradeoff between tax incentives and financial reporting incentives.
Based on data from the Chinese stock market, this study tests empirically whether book tax differences due to the tradeoff between tax and non-tax cost results in tax audit adjustments. I hypothesize that the magnitude of tax noncompliance increases as book tax differences increase, and this relationship is stronger after the departure of financial reporting from tax rules in China. The results provide evidence in support of the hypothesis. This study extends prior research and contributes to the understanding of tax and non-tax tradeoffs in a different context. The results have rich implications for corporate managers and policymakers in other developing countries experiencing a similar transition from a tax-based accounting system to a system that gives corporate managers considerable discretion over the choice of accounting methods. One implication is that although book tax delinking may improve the usefulness of financial reports, it could weaken the perceived equity of the tax system and increase corporate tax avoidance behavior. Therefore, when setting accounting standards, policy makers should not only look at the impact of information relevance on the capital market, but also consider the consequence of these standards on government revenue.
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Hamid, Suhaila Abdul. "Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand." Thesis, University of Canterbury. ACIS, 2014. http://hdl.handle.net/10092/9426.
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Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with their tax obligations and who in turn, rely on tax agents to comply with the tax laws. This study examined some selected factors in understanding the tax agents’ tax compliance behaviour by extending the Theory of Planned Behaviour, by including two additional factors namely, ethical sensitivity and culture.
Conducted in the tax jurisdictions of Malaysia and New Zealand, this study is comparative in nature. To understand the tax compliance behaviour of tax agents in this study, a mixed-method approach, combining surveys and semi-structured telephone interviews, was used. In Malaysia, the survey data were collected using a mail survey from a sample of tax agents in public practice whose names were listed on the website of the Malaysian Inland Revenue Board. Online surveys were used to collect responses from a sample of members of the New Zealand Institute of Chartered Accountants (NZICA) whose names were listed as public practitioners on NZICA’s website. Descriptive statistics and Partial Least Squares (PLS), a structural equation modeling (SEM) technique, were used to describe and analyze the quantitative data. Transcribing, coding, finding the relevant themes and member checking were used to analyze the qualitative data of the study.
Basically, the results indicate some similarities and some differences between tax agents’ compliance behaviour in Malaysia and New Zealand. Consistent with findings from prior studies, the results suggest that attitude towards intention to comply with the tax law was the most influential factor in explaining tax agents’ compliance behaviour to tax law in Malaysia and New Zealand in both scenarios of overstating tax expenses and understating income examined in the study. This was followed by ethical sensitivity, which was measured using Rest’s (1986) Multidimensional Ethics Scale (MES), as the second influential factor in tax agents’ compliance behaviour to tax law. Mixed findings were recorded for culture which was measured using Hofstede’s (1980) National Cultural Dimensions and perceived behavioural control. No support, however, was found for subjective norms in the study.
The findings from the survey were elaborated further in the interviews. The interviews with seventeen tax agents in Malaysia and fourteen tax agents from New Zealand provide some interesting findings. While the results of the survey indicate that attitude was found to be the most important factor in tax agents’ tax compliance behaviour, the interview findings clarified how tax agents understand attitude. For instance, attitude was interpreted as not only complying with the professional code of ethics, but also, fear towards being penalized, audited and interestingly, fear towards obtaining a bad reputation among the public and peers.
Overall, the findings suggest that noneconomic factors, such as attitudes and ethical sensitivity, can explain the tax compliance behaviour of tax agents in the study. Some economic factors identified for example, amount of risk involved, the trade-off between costs and benefits, and the probability of being penalized, from the interviews could also potentially explain the tax compliance behaviour of the tax agents in Malaysia and New Zealand who participated in the study.
The findings contribute to the theoretical and practical aspects of understanding the tax compliance behaviour of tax agents in two different countries. In a response to the calls for more cross-cultural research, this study reveals some similarities and differences in the tax compliance behaviour of tax agents in Malaysia and New Zealand which may be helpful in improving our understanding of the ethical decision making of tax agents. The findings from the study also provide some insights into the ethical behaviour of tax agents in Malaysia and New Zealand which may be useful for professional bodies and regulators.
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Gordon, James Peter Fraser. "The economic theory of tax administration and taxpayer compliance." Thesis, London School of Economics and Political Science (University of London), 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261291.
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Akhand, Z. "Tax compliance in immigrant communities : Bangladeshis in the UK." Thesis, University of Exeter, 2019. http://hdl.handle.net/10871/36372.
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This thesis employs Bourdieu's theory of practice to explore small immigrant business owners' adaptation to the host country's income tax system. In doing this, the thesis applies a sociological perspective in the theorizing and study of their tax compliance behaviour. Drawing on a survey (N=101) and in-depth interviews (N=27) with Bangladeshi family business owners and their tax advisers in the UK, this thesis demonstrates that immigrant business owners' engagement with the host country's tax system is grounded in the sociocultural status they inherit from their country of origin, even though their social class positions in the new society unconsciously condition and impact on how they practise tax compliance. Findings suggest that the power relations inherent in the tax professional-taxpayer relationship act as a critical factor in the reproduction and transformation of immigrant business owners' moral disposition towards compliance with tax laws. The thesis argues that the ways small Bangladeshi family business owners think, feel and act in their approach to tax compliance is likely to differ not only from those of native business communities but also from those of other immigrant communities in the UK.
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Sheikh, Obid Siti Normala. "Administrative and compliance efficiency : Inland Revenue Department, Malaysia." Thesis, Bangor University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.385801.
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Sünwoldt, Matthias [Verfasser]. "Essays on behavioral tax research and tax accounting / Matthias Sünwoldt (geb. Braune)." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/111088446X/34.
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Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.
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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.
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Enachescu, Janina, Maximilian Zieser, Eva Hofmann, and Erich Kirchler. "Horizontal Monitoring in Austria: subjective representations by tax officials and company employees." SpringerOpen, 2019. http://dx.doi.org/10.1007/s40685-018-0067-1.
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The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities. In the present paper, we assess how HM is perceived by different stakeholder groups when it was introduced as a pilot project embedded in the "Fair Play Initiative" launched by the Austrian Ministry of Finance. We collected quantitative and qualitative data from tax auditors and staff of tax offices responsible for large-scale enterprises who were either directly involved or not involved in the HM pilot project, from employees of participating enterprises as well as from employees of enterprises which did not participate in the project. Results show that representations of HM were most positive among employees from HM companies and tax officials directly involved, whereas participants from the tax administration who did not take part in the project were skeptical at the beginning and remained skeptical over time. As shown in organizational change studies, the acceptance or resistance regarding the paradigm change represented by HM may originate from uncertainty and misperceptions of its goals and strategies and from speculations, particularly by poorly informed members.
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Rodriguez, Justicia David. "Tax compliance & the welfare state: the role of education, ideology and immigration in tax morale." Doctoral thesis, Universitat Rovira i Virgili, 2019. http://hdl.handle.net/10803/667720.
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Aquesta tesi contribueix a la literatura que estudia la moral tributària amb tres estudis organitzats en capítols:
El Capítol 1 analitza dos canals a través dels quals l'educació influeix en la moral tributària. Els resultats indiquen que l'educació formal té un impacte positiu en la moral tributària dels individus que són beneficiaris nets del sistema de benestar i un impacte negatiu en la dels que en són contribuents nets. A més, els resultats indiquen que els individus més educats exhibeixen una moral tributària més elevada en països amb una major qualitat dels serveis públics, un sistema impositiu més just i una qualitat institucional més elevada.
El Capítol 2 analitza els canals a través dels quals les ideologies influeixen en la moral tributària dels ciutadans. Aquest estudi aconsegueix establir un vincle causal entre ideologia i moral tributària utilitzant variables instrumentals. Els resultats indiquen que la moral tributària disminueix quan la diferència ideològica entre els ciutadans i els governs augmenta, i que els ciutadans situats ideològicament a la dreta del govern exhibeixen una menor moral tributària en comparació als que estan situats a l'esquerra. A més, un canvi de govern de dretes a un govern d'esquerres té un efecte negatiu en la moral tributària.
El Capítol 3 analitza si la creença que els immigrants representen una amenaça per a la sostenibilitat de l'estat del benestar afecta la moral tributària. Els resultats revelen nivells més baixos de moral tributària entre els ciutadans que creuen que els immigrants suposen una pressió pel sistema de benestar del seu país. Considerant que les percepcions dels ciutadans no estan relacionades amb els nivells reals d'immigració ni amb el seu impacte econòmic real, els resultats obtinguts suggereixen que la creença que la immigració erosiona el sistema de benestar podria esdevenir una profecia autocomplida.Esta tesis contribuye a la literatura que estudia la moral tributaria con tres estudios organizados en capítulos: El Capítulo 1 analiza dos canales por los que la educación influye en la moral tributaria. Los resultados indican que la educación formal tiene un impacto positivo en la moral tributaria de los individuos que son beneficiarios netos del sistema de bienestar y un impacto negativo en la de los que son contribuyentes netos. Además, los resultados indican que los individuos más educados exhiben un moral tributaria más elevada en países con una mayor calidad de los servicios públicos, un sistema impositivo más justo y una calidad institucional más elevada. El Capítulo 2 analiza los canales por los que las ideologías influyen en la moral tributaria de los ciudadanos. Este estudio establece un vínculo causal entre ideología y moral tributaria utilizando variables instrumentales. Los resultados indican que la moral tributaria disminuye cuando la diferencia ideológica entre los ciudadanos y el gobierno aumenta, y que los ciudadanos situados ideológicamente a la derecha del gobierno exhiben una menor moral tributaria en comparación a los que están situados a la izquierda. Además, un cambio de gobierno de derechas a uno de izquierdas tiene un efecto negativo en la moral tributaria. El Capítulo 3 analiza si la creencia de que los inmigrantes representan una amenaza para la sostenibilidad del estado de bienestar afecta la moral tributaria. Los resultados revelan niveles más bajos de moral tributaria entre los ciudadanos que creen que los inmigrantes suponen una presión para el sistema de bienestar de su país. Considerando que las percepciones de los ciudadanos no están relacionadas con los niveles reales de inmigración ni de su impacto económico real, los resultados obtenidos sugieren que la creencia de que la inmigración erosiona el sistema de bienestar podría convertirse en una profecía autocumplida.
This thesis contributes to the literature on tax morale with three studies organized in chapters: Given the insights from the psychological and political science literature about the role of education in the formation of social values, Chapter 1 analyzes two channels through which education shapes tax morale. The results indicate that education has a positive impact on tax morale for those individuals that are net beneficiaries of the welfare state, and a negative impact for those that are net contributors. Furthermore, the results indicate that the more highly educated because of their better knowledge on public affairs exhibit higher levels of tax morale in countries that have better quality public services, a fairer tax system and higher quality institutions. Based on the predictions from a theoretical model, Chapter 2 analyzes the channels through which ideological stances influence citizens willingness to pay taxes. A causal link between ideology and tax morale is established by using instrumental variables estimation with heteroskedasticity-based instruments. The results indicate that tax morale decreases with ideological differences between citizens and their governments. Citizens ideologically to the right of the government exhibit a lower willingness to pay taxes than those to the left. Therefore, an electoral change from a right-wing to a left-wing government reduces tax morale, an effect that becomes stronger with public sector size. Finally, Chapter 3 analyzes whether the belief that immigrants represent a threat to welfare sustainability affects citizens' willingness to pay taxes. The results robustly reveal lower levels of tax morale among those citizens who believe that immigrants are a strain on their country's welfare system. Considering that citizens' perceptions are unrelated to real levels of immigration and its real economic impact, the obtained results suggest that the belief that immigration erodes the welfare system could become a self-fulfilling prophecy.
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Adams, Caroline Jane. "VAT compliance in small businesses : a social psychological perspective." Thesis, University of Exeter, 2002. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251098.
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Lee, Grant J. "Internal Control Strategies for Compliance with the Sarbanes-Oxley Act of 2002." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6347.
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Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation and compliance in a manufacturing industry and who had successful strategies that they used to comply with corporate financial internal control policies. Transcript evaluation and member checking ensured the reliability of the data collected. Data were analyzed using qualitative data-analysis software and triangulation to interpret data collected from multiple sources. Four themes emerged from the study: (a) internal control process and financial reporting, (b) control process accountability, (c) compliance challenges, and (d) risk assessment. The findings could contribute to social change by providing internal-control best practices to help mitigate the elements of the fraud, confirm ethical behavior of employees, and impact positive growth and progress in communities.
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Hamilton, John Russell. "New Evidence on Investors' Valuation of Deferred Tax Liabilities." Thesis, The University of Arizona, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748935.
Full textAbstract:
Although deferred tax liabilities represent a significant liability for most firms, prior research provides mixed evidence concerning investors' valuation of these items. Using an expanded data set of hand-collected tax footnotes, I examine (1) whether investors recognize depreciation-related deferred tax liabilities as economic burdens, and if so, (2) how investors measure the effect of these liabilities. I find evidence suggesting that investors price depreciation-related deferred tax liabilities as economic burdens and show that my primary findings are robust to the use of a changes-based methodology. I also examine various factors that could affect investors' measurement of these liabilities. In doing so, I develop a new method to identify tax-sensitive firms to implement my tests. This method incorporates forward-looking profit expectations without a look-ahead bias. Finally, I provide evidence of circumstances where investors discount deferred tax liabilities despite current accounting standards prohibiting managers from discounting these deferred tax liabilities in the reported financial statements. As depreciation-related deferred tax liabilities are among the largest and most common deferred tax liabilities, my study provides important insights into investors' valuation of firms' tax planning.
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Crafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices." Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.
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Schoeman, Anculien Herculina. "The effects of changes in the Value-Added Tax rate on tax compliance behaviour in South Africa." Thesis, University of Pretoria, 2020. http://hdl.handle.net/2263/80511.
Full textAbstract:
Enhanced revenue mobilisation is essential in developing countries such as South Africa
but is inevitably a complex process, both from economic and political perspectives.
Increasing the rate of Value-added Tax (VAT) has been identified as one option to increase
tax revenue, although the likely effect of VAT rate changes on tax compliance behaviour is
undetermined. This study considers the impact of such a change on the tax compliance
behaviour of small business entities. In order to address the impact of VAT rate changes on
tax compliance behaviour, a between-subjects pre-test/post-test online field experiment is
conducted, designed to identify the implications of rate changes of various directions and
magnitude.
Statistical analysis of the data obtained from the experiment indicates that small business
entities are inclined to reduce the VAT liability when there is an increase in the VAT rate by
overstating purchases rather than under-declaring sales, leading to an increase in noncompliance.
The greater the magnitude of the VAT rate increase, the greater the level of
non-compliance. In contrast, no significant relationships are identified between a decrease
in the VAT rate and tax compliance. The results further indicate that the greater the
magnitude of the VAT rate increase, the more likely it is that taxpayers registered as VAT
vendors will deregister. Correspondingly, the greater the magnitude of the VAT rate
decrease, the more likely it is that taxpayers will register as VAT vendors. This study contributes to the literature and our understanding of tax compliance behaviour
in three ways. Firstly, the research contributes to the limited body of knowledge on the effect
VAT rate changes may have on the tax compliance behaviour of small business entities,
particularly in a developing country context. Secondly and at a practical level, the research
has implications for policymakers contemplating VAT rate changes. Finally, the study
indicates how experimental research methods can be used in tax compliance behaviour
research in Africa.Thesis (PhD (Taxation))--University of Pretoria, 2020.
Taxation
PhD (Taxation)
Unrestricted
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Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.
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Gonzalez, Cabral Ana Cinta. "Three essays on tax compliance and the estimation of income-gaps." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/28883.
Full textAbstract:
Quoting James Andreoni, `the problem of tax compliance is as old as taxes themselves'. The sources of missing tax revenues have traditionally concerned tax administrations and particularly now in times when public finances are striving. In the quest for analysing the revenue that is foregone, tax administrations have started to produce a report of their tax gap, understood as the difference between the theoretical tax liability and the actual collection, to obtain a measure of the extent of non-compliance. Due to the complexity of the non-compliance behaviour and the lack of visibility of certain types of income, different methods are usually put in place in order to offer a plausible range for the estimates. This dissertation dedicates its two first chapters to providing an alternative method for estimating the income-gap (de fined to be one minus the proportion of reported to actual income) for two populations: the self-employed and the employees. The underlying data used for both cases is publicly available survey data on expenditures and income that is generated on a timely manner. This carries substantial advantages. First, relying on a general purpose survey dataset means that the estimation can be updated more frequently than if it was to rely solely on either the timing of administrative data or on survey data that is speci fically targeted to measure non-compliance. Second, it provides an alternative estimation using an independent source of data which allows for the triangulation of the estimate obtained using administrative sources. Third, it allows tax administrations which do not have readily available administrative data to perform estimations using a type of survey widespread available in most countries. The third chapter of this thesis explores the role of the extrinsic and intrinsic incentives in explaining engagement in the hidden economy defined as undeclared work practices. This chapter contributes firstly to the literature on shadow economy and to the debate of whether crowding effects are found between extrinsic and intrinsic motivations in a tax environment.
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Riis, Paulina. "Tax Evasion : - A Study of Swedish Firms’ Compliance Due to Audits." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-203604.
Full textAbstract:
Tax agencies spend a lot of resources in overseeing tax evasion, without truly knowing what the effect on compliance is. The research area concerning the effects of audits is understudied, however more knowledge exists concerning the impact on individuals rather than on the impact on firms. The objective of this thesis is to examine the plausible behavioural changes among Swedish firms due to audits. The thesis is based on firms’ own reported VAT returns; it is their own behavioural change that is estimated, and not an involuntary change due to enforced payments or fines. The visible effects are solely due to the firm’s awareness of the supervision of the Swedish Tax Agency. The results, from a fixed effects regression, indicate that the audit do affect the firms’ level of compliance. The probability of an increased reported turnover is significant both at the extensive margin but also at other intervals. For the input VAT effects can be observed at several intervals, however not at the extensive margin.
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Oliveira, Ana Patrícia Henriques de. "O impacto da variáveis sócio-demográficas no cumprimento fiscal dos contribuintes individuais." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11218.
Full textAbstract:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste trabalho tem como objectivo estudar o impacto das variáveis sócio-demográficas e morais no cumprimento fiscal dos estudantes universitários. Sendo este um tema ainda pouco explorado em Portugal, parece pertinente a realização deste estudo, pois cada vez mais as administrações fiscais necessitam ter conhecimento do comportamento dos contribuintes, de modo a orientarem as suas políticas fiscais, e consequentemente aumentar o nível de cumprimento fiscal dos contribuintes e, por sua vez, receitas fiscais. No Plano Estratégico de Combate à Fraude e Evasão Fiscal para o triénio 2015-2017, o Governo reafirmou como objectivo principal o combate ao incumprimento fiscal. Isto para manter a qualidade nos serviços públicos e por outro lado, evitar que os contribuintes cumpridores tenham um maior esforço fiscal, por consequência do incumprimento fiscal de outros. As conclusões retiradas neste trabalho tiveram como base uma revisão bibliográfica sobre o tema e a realização de um questionário. A amostra é composta somente por estudantes universitários, sendo constituída por 154 observações válidas. A maioria dos estudos, sugerem que as variáveis como a idade, a moral, a ocupação, o género e a religião, são influenciadoras do cumprimento fiscal dos contribuintes. Enquanto a educação é uma variável que representa ainda muita incerteza, havendo conclusões bem distintas sobre esta variável. No presente estudo, apenas a moral tributária e a religião são pouco significativas quanto a influenciarem o cumprimento fiscal. As restantes são significativas.
This work aims to study the impact of moral and socio-demographic variables in the tax compliance. Because it is not a topic explored in Portugal, it seems pertinent to realize this work, because Tax Authorities needs increasingly have knowledge about the taxpayers behavior, in order to guide them to their tax policy, and consequently increase the level of tax compliance and tax revenue. In their Strategic Plan to fight the tax avoidance and tax evasion for the years 2015 to 2017, the Government reaffirms the main objective of fighting tax evasion. This for maintain the quality of public services and on the other hand, prevent compliant taxpayers to have a greater fiscal effort, as a result of tax evasion of others taxpayers. The conclusions drawn from this study were based on the literature review on the subject and the questionnaire. The sample is composed only of university students and consists of 154 observations. The majority of studies suggests that variables such as age, morality, occupation, gender and religion, are influencing the tax compliance of taxpayers. While education is a variable that is still a lot of uncertainty, with very different conclusions on this variable. In the present study, only morality and religion are less significant to influence tax compliance. Others are significant.
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Brown, Darryl Lee. "The Persistence and Value Relevance of Earnings From Tax Savings." Diss., The University of Arizona, 2006. http://hdl.handle.net/10150/195331.
Full textAbstract:
This dissertation examines the persistence and value relevance of earnings attributable to tax savings and the extent to which this persistence and value relevance differs from those of nontax earnings. After controlling for factors previously shown to be systematically associated with the tax component of earnings, results show that tax savings are significant and statistically persistent but statistically less persistent than earnings from nontax sources. Results also reveal that the persistence of tax savings changes across tax regimes whereas earnings from nontax sources remain relatively unchanged. Contextual analysis shows that (1) the persistence of tax savings is largely driven by firms in the pharmaceutical, oil and gas, financial services, insurance and real estate industries, (2) the persistence of tax savings is increasing in the R&D tax credit and (3) this persistence is increasing in settings where the ratio of foreign over domestic earnings is increasing. Additionally, the persistence and value relevance of tax savings is increasing for positive tax savings, implying a market reward (penalty) for lower (higher) tax savings (reported effective tax rates). When I compare the results from my valuation tests with those from my persistence tests, I find that tax savings are sometimes not persistent but value relevant and sometimes persistent but not value relevant whereas the persistence and value relevance of nontax earnings are always consistent. These findings are consistent with managerial opportunistic behavior, a market that suspects managerial opportunistic behavior or a stock market that does not understand fully the persistence of tax savings relative to nontax savings. Results from the Mishkin (1983) test show that the market appears to significantly overestimate both the persistence of tax savings and nontax earnings, implying that securities are mispriced. This potential mispricing appears to be more severe for tax savings, implying that, on average, the market does not appear to understand fully the persistence and value relevance of the tax component of earnings. Finally, this study reconciles some of the mixed results of prior research and carries significant implications for policy makers, firm management, market participants and accounting researchers.
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LUO, Kim Wan Rebecca. "Two essays on the mitigating factors of corporate tax noncompliance." Digital Commons @ Lingnan University, 2015. https://commons.ln.edu.hk/acct_etd/21.
Full textAbstract:
Corporate tax noncompliance is a serious problem in many developed and developing countries. My PhD thesis is composed of two essays to investigate various factors that mitigate corporate tax noncompliance by listed Chinese firms.
The first essay examines whether a firm’s corporate tax noncompliance can be constrained by auditor quality. Past studies have shown that high-quality auditors are effective in reducing earnings management, which mainly involves overstatements of earnings. In this essay, I find that high-quality auditors are associated with better overall tax compliance by their client firms. In particular, high-quality auditors are effective in constraining book-tax-conforming noncompliance, which mainly involves understatements of both book and taxable income.
The second essay examines the tax noncompliance behavior of firms since the adoption of International Financial Reporting Standards (IFRS) in China, taking into account the influences of lower tax rates and more stringent tax enforcement. In recent years, many countries have moved away from tax-based accounting and toward adopting IFRS which increase tax noncompliance. At the same time, there has been a general reduction of corporate income tax rates as a means to increase tax competitiveness. Lower tax rates should be associated with decreases in tax noncompliance. Similarly, firms should be more tax compliant under a more stringent tax enforcement regime. In this essay, I find that the negative effect of book-tax delinking on tax noncompliance is significantly attenuated for firms that are subject to lower tax rates or more stringent tax enforcement measures. This essay also provides evidence that the effects of tax rates and of tax enforcement measures are more pronounced in the lower book-tax conformity period.