Relevant bibliographies by topics / Behavior of Taxpayers

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

Academic literature on the topic 'Behavior of Taxpayers'

Author: Grafiati
Published: 4 June 2021
Last updated: 2 February 2022

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Journal articles on the topic "Behavior of Taxpayers"

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Heru Tjaraka, Edrick P. Putra,. "Tax Law Enforcement in Strengthening Tax Compliance Behavior of Individual Taxpayers." Jurnal Akuntansi 24, no. 1 (June 24, 2020): 154. http://dx.doi.org/10.24912/ja.v24i1.664.

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The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengthening taxpayer compliance behavior. The test results show that both tax awareness and trust in tax authority have a positive influence on the taxpayer obedient behavior. The tax law enforcement moderation variable is tested to be a moderation variable that reinforces the taxpayer's compliance behavior. In the final section we offer conclusions, contributions, and implications, including suggestions for further research.
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Dwijayanti, Yustina Wahyu, and Hamidah Hamidah. "NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI)." JURNAL AKUNTANSI UNIVERSITAS JEMBER 15, no. 1 (August 23, 2018): 12. http://dx.doi.org/10.19184/jauj.v15i1.6877.

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Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes. Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavior
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Sepúlveda, Cristian F. "Taxpayers' Behavior and the Flypaper Effect." Revista Hacienda Pública Española 222, no. 3 (September 2017): 91–108. http://dx.doi.org/10.7866/hpe-rpe.17.3.4.

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Nkwe, Nugi. "Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana." Business and Management Horizons 1, no. 1 (April 5, 2012): 113. http://dx.doi.org/10.5296/bmh.v1i1.3486.

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In the framework of this study, an attempt to identify the level of taxpayers’ attitudes and tax compliance behaviour towards tax systems, to identify factors which influence taxpayers’ attitudes, to establish relationship between attitudes and tax compliance behaviour and to recommend ways that may contribute to development of enhanced taxpayers’ attitudes and compliance behaviour among Small Medium Enterprises in Botswana. This research was a survey whose data is collected from two hundred taxpayers in Small Medium Enterprises. After the data was collected, it was analyzed using descriptive statistics then summarized and presented using statistical tools. From the findings, the conclusionis that taxpayer’ attitudes do affect their compliance behaviour and recommendations weremade to try andhelp these SMEs.
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Sari, Dian Purnama. "PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK." Akutansi Bisnis & Manajemen ( ABM ) 27, no. 1 (March 2, 2020): 15. http://dx.doi.org/10.35606/jabm.v27i1.550.

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This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God
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Bhattacharjee, Sudip, Kimberly K. Moreno, and Debra A. Salbador. "The Impact of Multiple Tax Returns on Tax Compliance Behavior." Behavioral Research in Accounting 27, no. 1 (October 1, 2014): 99–119. http://dx.doi.org/10.2308/bria-50976.

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ABSTRACTTax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only examined the impact of single returns on compliance behavior, we extend the research by incorporating the element of taxpayers filing multiple returns (state and federal returns). This study compares taxpayers' behavior in a single net refund or single net payment due condition versus a multiple refund (larger refund and smaller payment due) or multiple payments due condition (larger payment due and smaller refund). Using mental accounting theory, the results show that taxpayers' aggressiveness shifts up in a refund position when the refund is presented as multiple returns rather than a single net return. Taxpayers' aggressiveness shifts down when their payment due position is presented as multiple returns rather than a single net return. While the results in the single net return conditions were consistent with prior compliance research, the results in the multiple returns conditions show a shift in taxpayer aggressiveness from prior research where taxpayers were less aggressive in the multiple payment due condition than the multiple refund condition. A path analysis lends insight into these results by finding that taxpayers' compliance behavior in the single net return and multiple returns conditions is driven by their affective reactions to their tax position. These results suggest that prior tax compliance research that has not incorporated multiple returns may be missing an essential element of the decision environment. These results also extend the growing body of accounting research on mental accounting by providing some initial insight into the role of affect on behavior for single versus multiple outcomes.
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Karolina, Monika, and Naniek Noviari. "Pengaruh Persepsi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Kepatuhan Wajib Pajak Orang Pribadi." E-Jurnal Akuntansi 28, no. 2 (August 10, 2019): 800. http://dx.doi.org/10.24843/eja.2019.v28.i02.p01.

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The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar Primary Tax Office with 100 individual taxpayes registered as a samples and using non probability of sampling method, especially accidental sampling. The data was collected through the distribution of the questionnaire. Analysis techniques that is used is multiple linear regression. Based on the results of the analysis it was found that the perception of the attitude, subjective norms, and perceptions ofcontrol behavior had a positively influence individual taxpayer.Keywords: Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.
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Megayani, Ni Komang Megi, and Naniek Noviari. "Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor." E-Jurnal Akuntansi 31, no. 8 (August 26, 2021): 1936. http://dx.doi.org/10.24843/eja.2021.v31.i08.p05.

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The research aims determine the effect of e-SAMSAT, SAMSAT roving, and taxpayer satisfaction on motor vehicle taxpayer compliance. The theories used in this study are Theory of Planned Behavior and the Technology Acceptance Model theory. This research was conducted at the Joint Office of SAMSAT Karangasem with a total population of 205,849 taxpayers and sample size was calcula.ted using the Sl.ovin form.ula so that the sample size was 100 taxpayers. The method of determining the sample using accidental sampling is taking samples by chance. Data collect.ion was carr.ied out by distributing questio.nnaire, and the analy.sis technique used was multi.ple linear regress.ion analysis. Based on resul.ts of the analy.sis, it is concluded that the e-SAMSAT program, SAMSAT roving, and taxpayer satisfaction have a positive effect on motor vehicle taxpayers compliance at the Joint Office of SAMSAT Karangasem. Keywords: E-SAMSAT Program; SAMSAT Roving; Tax Payer’s Satisfaction; Taxpayer Compliance.
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Nadiani Putri Utama, Putu, and Putu Ery Setiawan. "Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak, Penghasilan Wajib Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan WPOP UMKM." E-Jurnal Akuntansi 28, no. 2 (August 10, 2019): 1550. http://dx.doi.org/10.24843/eja.2019.v28.i02.p28.

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This study aims to determine the effect of the dimensions of justice, socialization of taxes, tax sanctions, income taxpayers, and tax audits of individual taxpayer compliance Micro, Small and Medium Enterprises (MSMEs) registered at the Pratama Tax Service Office (KPP) Gianyar in 2017. The theories used in this study are Attribution Theory and Theory of Planned Behavior. A total of 100 MSME Personal Taxpayers registered at KPP Pratama Gianyar were selected as respondents using the Slovin formula. The research method used was accidental sampling using media questionnaires and technical analysis of the data of this study using classical assumption test analysis and multiple linear regression. The results of this study indicate that the dimensions of justice, tax socialization, tax sanctions, income of taxpayers, and tax audits have a positive and significant effect on taxpayer compliance with individual SMEs. Keywords: UMKM taxpayer compliance, dimensions of justice, socialization, sanctions, income, tax audit.
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Feltham, Glenn D., and Suzanne M. Paquette. "The Interrelationship between Estimated Tax Payments and Taxpayer Compliance." Journal of the American Taxation Association 24, s-1 (January 1, 2002): 27–45. http://dx.doi.org/10.2308/jata.2002.24.s-1.27.

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This paper examines taxpayers' compliance behavior and the tax agency's audit decision in a broader, more realistic, setting. Whereas prior research has taken the taxpayer's prepayment position as exogenous, this study extends the literature by incorporating the estimated tax payment decision into a tax compliance game. A two-period game-theoretic model is used to examine the effect that the estimated tax payment rules have on taxpayers' incentives to evade and on the tax agency's audit strategy. Our primary results are as follows. First, in equilibrium taxpayers' estimated tax payment decision will depend upon the uncertainty about their true tax liability, and the cost from overpayment (the taxpayer's cost of capital) or underpayment (penalty interest) of installments of estimated tax. Second, under reasonable assumptions, high-type taxpayers who make higher installments of estimated tax are less likely to lie about their level of income than those who make lower installments—that is, taxpayers who pay low are more likely to evade. Third, the tax agency audits taxpayers who have made low reports and low estimated tax payments with a higher probability than those who have made high estimated tax payments. The gain to the tax agency from auditing taxpayers who make lower payments and evade arises not only from the penalties charged for evasion, but also from the interest charged on deficient installments of estimated tax.
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Dissertations / Theses on the topic "Behavior of Taxpayers"

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Barkow, Jaclyn Marie. "How Improved Training Strategies can Benefit Taxpayers Using VITA Programs." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3484.

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Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator's manual provided by the IRS, and the 2013 report issued by the TIGTA concerning inaccuracy rates. Data were analyzed using Yin's approach of converging multiple types of evidence to help draw conclusions. Emergent themes included multiple training strategies, mostly dependent on the size of the VITA site; quality reviews and their critical role in ensuring the accuracy of taxes prepared at VITA sites; and annual certification requirements to help verify volunteers' understanding of tax law. Positive social change might occur when qualifying taxpayers gain access to the tax knowledge and expertise of volunteer tax preparers, resulting in more confidence in their tax situations. Underserved individuals should receive the tax credits and deductions to which they are entitled through accurate tax preparation.
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Mesquita, Alexandre Fonte de. "O monitoramento fiscal como indutor de comportamento dos contribuintes de ICMS do Estado do CearÃ." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12522.

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nÃo hÃ
O presente estudo buscou evidenciar a atividade de Monitoramento Fiscal adotada durante os Ãltimos anos pelos Fiscos Estaduais e Federal como ferramenta alternativa no combate a sonegaÃÃo fiscal. A Ãnfase do trabalho està no Monitoramento Fiscal desempenhado pela Secretaria da Fazenda do Estado do CearÃ. O objetivo principal foi de realizar uma investigaÃÃo dos impactos do Monitoramento Fiscal no comportamento dos contribuintes utilizando como variÃvel explicativa a arrecadaÃÃo de ICMS do Estado do CearÃ. Para tanto, utilizou-se a metodologia economÃtrica diferenÃa em diferenÃa, cuja amostra de dados necessÃria para a aplicaÃÃo desta metodologia foi fornecida pela Secretaria da Fazenda do Estado do Cearà sendo os dados cadastrais dos contribuintes omitidos face ao sigilo fiscal. Observou-se que o coeficiente nÃo foi estatisticamente significativo para os segmentos da indÃstria, comÃrcio varejista e serviÃo de transporte, no entanto, os resultados apontam que para o segmento econÃmico de comÃrcio atacadista, a atividade de Monitoramento Fiscal influenciou no comportamento dos contribuintes com um incremento de 73% na arrecadaÃÃo mÃdia de ICMS.
This present study we sought show the activity of Tax Monitoring adopted during the last years for Department of Finance of the States and Federal with alternative tool in the fighting tax evasion. The emphasis this work is in Tax Monitoring executed for Department of Finance of the State of CearÃ. The main objectives this work was does investigation impacts of Tax Monitoring on behavior of taxpayers using with explanatory variable the collection of ICMS. For that, we used the method econometric âdifference in differenceâ, which a information database from the Department of Finance of the State of Cearà and the records dates was omited because tax secrecy. The results shows that coefficient were not significant statistically for economic segments of industry, retail sale and trasnport, but, the results indicate that Tax Monitoring promoted for the wholesale segment a positive impact of 73% on the collection of ICMS.
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Olshewsky, Steven J. "Do expert systems impact taxpayer behavior?" Diss., Texas A&M University, 2003. http://hdl.handle.net/1969.1/114.

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Individuals are increasingly using expert system tax programs as a substitute for paid professionals when preparing their income tax returns. This study examines ways that expert systems encourage the same aggressive results documented when paid professionals are used. Examining the use of expert systems and the related behavior of taxpayers reveals aggressive reporting related to the commonly used warning alerts in tax programs. Using an experimental economics setting in which participants report liabilities with the possibility of penalties for noncompliant reporting, participants filled out a Claim Form mimicking a Schedule C in one of four conditions: manual preparation, no alerts, alerts triggered at a high threshold of reporting aggression, and alerts triggered at a low level of reporting aggression. Comparing the amounts deducted in each condition revealed that warning alerts with low thresholds of activation decreased aggressive reporting while warning alerts with high thresholds of activation increased aggressive reporting. Survey instruments measuring user satisfaction indicated significantly lower satisfaction when (high or low level) warning alerts were used versus no warning alerts. Contrary to expectations, respondents using the expert system tax program with high threshold warning alerts compared to no warning alerts reported a significantly higher perception of accuracy. This study demonstrates the extreme to which taxpayers are swayed by perceived aspects of the tax software that are irrelevant to the facts of their tax situations. Exactly what taxpayers need to be given by way of guidance and direction to comport their behavior to the tax laws is a critical question of public policy.
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Saad, Natrah. "Fairness Perceptions and Compliance Behaviour: Taxpayers' Judgments in Self-Assessment Environments." Thesis, University of Canterbury. Accounting and Information Systems, 2011. http://hdl.handle.net/10092/5065.

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This cross cultural study compares the fairness perceptions of New Zealand and Malaysian individual taxpayers of their respective income tax systems, and investigates the consequences of those perceptions, together with other important variables, on their compliance behaviour. A theoretical framework was developed based on Equity Theory and the Theory of Planned Behaviour. The study’s hypotheses were tested using the responses to questionnaire surveys (which included two scenarios) and in-depth telephone interviews, which were conducted sequentially in both countries. Partial Least Squares and thematic analysis were used to analyse the surveys and interviews data, respectively. The results suggest that Malaysian taxpayers have significantly better perceptions of fairness of their income tax systems than their New Zealand counterparts, yet New Zealand taxpayers are more compliant. The most consistently important factor in explaining taxpayers’ compliance behaviour across the two countries is their attitude towards compliance, followed by subjective norms. Fairness perceptions, which are highly influenced by their tax knowledge and perceived complexity of the tax system, are also influential, particularly in the understating other incomes scenario. This cross-cultural study demonstrates that regardless of the differences between the two countries under study (in relation to economies, cultures and ethnicities), taxpayers generally respond in quite similar ways when it comes to meeting their tax obligations.
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Nogueira, Marcelo Luís Lobato. "MODELAGEM COMPORTAMENTAL DE USUÁRIOS: ABORDAGEM AOS CONTRIBUINTES FAZENDÁRIOS." Universidade Federal do Maranhão, 2006. http://tedebc.ufma.br:8080/jspui/handle/tede/459.

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In this work, a generic user model, obtained from historical data from actions of the users and inference functions of belief is proposed. The functions of belief are obtained through forecasting techniques. This model was tested with its utilization in taxpayers. Two forecasting techniques had been used: statistical Holt model and neural networks. The results obtained from tests in Government of Maranhão, in Brazil, are also reported.
Neste trabalho, um modelo genérico utilizador, obtido a partir de dados históricos e a partir de ações dos usuários, com suas inferências e funções de crença é proposto. As funções de crença são obtidas através de Previsão técnicas. Este modelo foi testado com a sua utilização nos contribuintes. Duas Previsão técnicas tinham sido utilizados: Holt modelo estatística e redes neurais. O Resultados obtidos a partir de testes de Governo do Maranhão, no Brasil, também são relatados.
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Kasper, Matthias. "How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5153/1/SSRN%2Did2825994.pdf.

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This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive experiences strengthen perceptions of power and intrinsic motivations to comply. They also increase the propensity to report non-compliant behavior in the past, suggesting educational effects of taxpayer services and tax audits. (author's abstract)
Series: WU International Taxation Research Paper Series
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Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.

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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.
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Lamas, Rodrigo Abrantes. "Retorno Esperado da Evasão Fiscal para Empresas Brasileiras." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17127.

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It presents a stylized model which aims to measure the gain expected by Brazilian companies when they decide to deliberately evade their profits, incurring therefore in some probability of financial loss due to successful enforcement. To verify the adherence of the Brazilian business environment model, needed to the creation of a database containing the historical series of empirical probability of audits by the Receita Federal in domestic companies. Observing the data created and policy actions available based on the own Receita Federal publications, it is concluded that (i) present the probability of a Brazilian company being audited by the Receita Federal is less than 0.5%, (ii) actions recent Receita Federal are aligned with the expected by the inspection agent model and (ii) tax evasion can be seen as a rational investment decision in risky asset when done by 'small taxpayers'.
Apresenta-se um modelo estilizado onde se pretende mensurar o ganho esperado por empresas brasileiras quando as mesmas decidem deliberadamente sonegar os seus lucros, incorrendo, portanto, em alguma probabilidade de prejuízo financeiro decorrente de fiscalização bem sucedida. Para se verificar a aderência do modelo ao ambiente empresarial brasileiro, necessitou-se da criação de uma base de dados contendo a série histórica da probabilidade empírica de auditorias por parte da Receita Federal nas empresas nacionais. Observando a base de dados criada e ações de política disponíveis em publicações da própria Receita Federal, conclui-se que (i) atualmente a probabilidade de uma empresa brasileira ser auditada pela Receita Federal é menor do 0,5%, (ii) as ações recentes da Receita Federal são alinhadas com as esperadas pelo agente fiscalizador do modelo e que (ii) a sonegação pode ser vista como uma decisão racional de investimento em ativo de risco quando feita pelos 'pequenos contribuintes'.
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Ellison, Brenna. "Other-regarding behavior and taxpayer preferences for farm policy." 2009. http://digital.library.okstate.edu/etd/Ellison_okstate_0664M_10639.pdf.

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Bahk, Jaewan. "Interdependent behaviors of taxpayers and tax officials models, and some evidences from Korea /." 1992. http://catalog.hathitrust.org/api/volumes/oclc/28166283.html.

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Books on the topic "Behavior of Taxpayers"

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Devos, Ken. Factors Influencing Individual Taxpayer Compliance Behaviour. Dordrecht: Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-7476-6.

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Smith, Kent W. Understanding taxpaying behavior: A conceptual framework with implications for research. Chicago: American Bar Foundation, 1987.

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Smith, Kent W. Understanding taxpaying behavior: A conceptual framework with implications for research. Chicago, IL: American Bar Foundation, 1987.

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Mathew, Sibichan K. Taxation and tax compliance in India: The attitudes and perceptions of taxpayers and their influence on tax behaviour. Bangalore: Centre for Public Policy, Indian Institute of Management, 2008.

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Shapiro, Matthew D. Did the 2001 tax rebate stimulate spending?: Evidence from taxpayer surveys. Cambridge, MA: National Bureau of Economic Research, 2002.

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IRS Research Conference (8th 1990 Washington, D.C.). How do we affect taxpayer behavior?: The case for positive incentive, assistance, or enforcement. Washington, D.C: Department of the Treasury, Internal Revenue Service, 1991.

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United States. Internal Revenue Service., ed. How do we affect taxpayer behavior?: The case for positive incentives, assistance, or enforcement. [Washington, D.C.]: Dept. of the Treasury, Internal Revenue Service, 1991.

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IRS Research Conference (1990 Washington, D.C.). How do we affect taxpayer behavior?: 1990 Research Conference, Washington, D.C., November 15-16, 1990 : conference report. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1991.

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Steinmo, Sven H., ed. The Leap of Faith. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198796817.001.0001.

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This book examines the evolution of the relationship between taxpayers and their states in Sweden, Italy, the United Kingdom, the United States, and Romania, and asks why tax compliance is so much higher in some countries than others. The book shows that successful states have built strong administrative capacities, tax citizens fairly and equitably, and deliver public services that are tangible to taxpayers. The main substantive chapters explore the history of a particular country demonstrating how and why these capacities were developed (or not). The book is part of a larger project entitled “Willing to Pay?” which brings together historical institutional analysis with experimental methods. A series of articles as well as a subsequent book elaborate the specific findings from the experiments undertaken in each country. These experiments, however, cannot tell us why compliance behavior differs so much across societies. The Leap of Faith offers just such an explanation by showing the history of the relationship between taxpayers and their states over time in several countries, allowing an answer to the question: Why are some countries more successful at implementation than others? The book concludes with a policy-oriented chapter written specifically with tax and revenue administrators in the developing world in mind. Drawing on lessons from the historical chapters it is argued that effective administration and equitable distribution of both taxes and public spending are keys to generating taxpayer consent.
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Devos, Ken. Factors Influencing Individual Taxpayer Compliance Behaviour. Springer, 2013.

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Book chapters on the topic "Behavior of Taxpayers"

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Devos, Ken. "Introduction and Background." In Factors Influencing Individual Taxpayer Compliance Behaviour, 1–12. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_1.

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Devos, Ken. "Conclusion." In Factors Influencing Individual Taxpayer Compliance Behaviour, 293–306. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_10.

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Devos, Ken. "Tax Compliance Theory and the Literature." In Factors Influencing Individual Taxpayer Compliance Behaviour, 13–65. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_2.

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Devos, Ken. "Extension of the Economic Deterrence Model." In Factors Influencing Individual Taxpayer Compliance Behaviour, 67–98. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_3.

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Devos, Ken. "Theoretical Framework and Hypotheses Development." In Factors Influencing Individual Taxpayer Compliance Behaviour, 99–117. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_4.

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Devos, Ken. "Quantitative Analysis of Research Findings—Evader Sample." In Factors Influencing Individual Taxpayer Compliance Behaviour, 119–57. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_5.

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Devos, Ken. "Qualitative Analysis of Research Findings—Evader Sample." In Factors Influencing Individual Taxpayer Compliance Behaviour, 159–87. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_6.

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Devos, Ken. "Quantitative Analysis of Research Findings—General Population Sample." In Factors Influencing Individual Taxpayer Compliance Behaviour, 189–224. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_7.

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Devos, Ken. "Qualitative Analysis of Research Findings—General Population." In Factors Influencing Individual Taxpayer Compliance Behaviour, 225–45. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_8.

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Devos, Ken. "Further Statistical Testing and a Comparative Analysis of the Evader and General Population Samples." In Factors Influencing Individual Taxpayer Compliance Behaviour, 247–91. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7476-6_9.

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Conference papers on the topic "Behavior of Taxpayers"

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Abdiyeva, Raziya, and Tolkun Zhumakunova. "Tax Consciousness in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01607.

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Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factor as tax consciousness play one of the main role in the tax behavior. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. So tax consciousness is important in the forming of tax behavior and also in the improving democracy by increasing public control on public finance. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper author aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the capital city of Kyrgyzstan in Bishkek. Factors that affect tax consciousness will be analyzed with probit model.
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Gubar, Elena, Suriya Kumacheva, Ekaterina Zhitkova, and Zlata Kurnosykh. "Evolutionary behavior of taxpayers in the model of information dissemination." In 2017 Constructive Nonsmooth Analysis and Related Topics (dedicated to the memory of V.F. Demyanov) (CNSA). IEEE, 2017. http://dx.doi.org/10.1109/cnsa.2017.7973964.

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Guihe Wei and Chuhui Liao. "Empirical research about taxpayers' behavior influence on individual income tax levying and collection." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6340030.

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Abdiyeva, Raziya. "Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02011.

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Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. Also in the project of the Conception of Fiscal Policy in Kyrgyz Republic for 2015-2020 developed by Ministry of Economy increasing tax morale, tax awareness and consciousness is stated one of the main tasks. Tax morale and tax compliance of taxpayers’ influenced by attitude of community, family and occupational group to taxes. Negative attitude of society to tax evasion can effectively regulate tax evasion and stimulate tax compliance. The aim of this research is to reveal social norms in Kyrgyzstan and to analyze how they influence on tax behavior.
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Ni Putu, Riasning, Amlayasa A.A. Bagus, and Datrini Luh Kade. "Determinants of Compliance with Hotel and Restaurant Taxpayers in the Theory of Planned Behavior in the City of Denpasar." In Proceedings of the 1st Warmadewa Research and Development Seminar (WARDS),30 October 2018, Denpasar-Bali, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.30-10-2018.2281455.

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Setyawati, S. M. I., A. N. Rahmanto, and I. A. Satyawan. "The Use of Internet and Social Media : Study on Tax Information Seeking Behavior Among Indonesian Taxpayers During COVID-19 Pandemic." In The Proceedings of the 4th International Conference of Social Science and Education, ICSSED 2020, August 4-5 2020, Yogyakarta, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.4-8-2020.2302434.

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Gudinavičius, Arūnas. "Changing taxpayers’ beliefs with information that enables to make sense of taxes: the case of Lithuania." In ISIC: the Information Behaviour Conference. University of Borås, Borås, Sweden, 2020. http://dx.doi.org/10.47989/irisic2019.

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Introduction. Tax administrators employ various methods in order to influence taxpayers’ beliefs and behaviour, hoping to reduce tax evasion. The study seeks to identify how much detailed tax related information is required in order to affect the beliefs of taxpayers towards tax compliance. Method. A nationwide representative survey was used to measure the respondents’ opinions formed when making sense of the three different information messages they were offered. Analysis. Quantitative data was analysed with the help of the statistical package SPSS. Results. Findings showed the potential value of including such sense making information for taxpayers’ feedback on paid and distributed taxes. We found that messages from State Tax Inspectorate detailing different information on taxes and examples of how these taxes could be spent, do make sense and affect respondents’ beliefs, however, not necessary in the direction the STI would want them to. Conclusions. The findings of this study show that providing taxpayers with detailed and personalised information on taxes might also lead in an unwanted direction, as taxpayers might perceive personal information on taxes in a different way than the generalised information presented nationwide or even countywide.
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Zheng, Qinghua, Yating Lin, Huan He, Jianfei Ruan, and Bo Dong. "ATTENet: Detecting and Explaining Suspicious Tax Evasion Groups." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/964.

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In this demonstration, we present ATTENet, a novel visual analytic system for detecting and explaining suspicious affiliated-transaction-based tax evasion (ATTE) groups. First, the system constructs a taxpayer interest interacted network, which contains economic behaviors and social relationships between taxpayers. Then, the system combines basic features and structure features of each group in the network with network embedding method structure2Vec, and then detects suspicious ATTE groups with random forest algorithm. Last, to explore and explain the detection results, the system provides an ATTENet visualization with three coordinated views and interactive tools. We demonstrate ATTENet on a non-confidential dataset which contains two years of real tax data obtained by our cooperative tax authorities to verify the usefulness of our system.
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Stankevicius, Evaldas, and Kristina Kundeliene. "Theoretical Approach to Taxpayers’ Segmentation." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.067.

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Current taxpayers’ segmentation is relatively limited and static. The existing segmentation problem, which is related to the taxpayers ‘behaviour, requires modern segmentation-analysis methods and models, which would evaluate the change of economic and psychographic taxpayers‘indicators. Purpose of the study: to provide conceptual taxpayers’ segmentation model, which allows to classify and analyse them according to the taxpayers’ behaviour and known legal facts. Research is based on analytical approach, there were invoked a systemic, logical and comparative analysis of scientific literature. Findings: the knowledge about the specific behaviour of the taxpayers‘ segment groups (tax compliance/ enforced tax obligations) would enable us to determine the main impacting factors. Better comprehension of the taxpayers‘ and their executives (decision-makers) behaviour would allow to enhance administrative institutions' abilities in analytics and to determine the unknown yet connections and phenomenons between separate taxpayers in the context of effectual law basis. Clearer taxpayers‘ identification by segment groups and behaviour risk factors, which are specific to separate groups, will enable faster determination of outliers as well as newly forming potential risks. Dynamic changes between separate groups or in them will form preconditions for timely implemention of taxpayers‘ monitoring and control tools for reaching a positive change in the behaviour of taxpayers.
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Cao, Guiming, Alan Downes, Shuraia Khan, Wendy Wong, and Guandong Xu. "Taxpayer Behavior Prediction in SMS Campaigns." In 2018 5th International Conference on Behavioral, Economic, and Socio-Cultural Computing (BESC). IEEE, 2018. http://dx.doi.org/10.1109/besc.2018.8697317.

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Reports on the topic "Behavior of Taxpayers"

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Lindsey, Lawrence. Taxpayer Behavior and the Distribution of the 1982 Tax Cut. Cambridge, MA: National Bureau of Economic Research, October 1985. http://dx.doi.org/10.3386/w1760.

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.
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