Relevant bibliographies by topics / Individual Tax Compliance

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

Academic literature on the topic 'Individual Tax Compliance'

Author: Grafiati
Published: 4 June 2021
Last updated: 8 February 2022

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Journal articles on the topic "Individual Tax Compliance"

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Subramaniam, Muthaloo. "Sociology of Individual Voluntary Tax Compliance." International Journal of Psychosocial Rehabilitation 24, no. 1 (2020): 907–17. http://dx.doi.org/10.37200/ijpr/v24i1/pr200197.

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Hamid, Nadiah Abd. "Determinants of Tax Compliance among Individual Tax Payers in Malaysia." Journal of Advanced Research in Dynamical and Control Systems 12, no. 3 (2020): 316–21. http://dx.doi.org/10.5373/jardcs/v12i3/20201196.

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Paramaduhita, Aqmarina Vaharani, and Elia Mustikasari. "Non-employee individual taxpayer compliance." Asian Journal of Accounting Research 3, no. 1 (2018): 112–22. http://dx.doi.org/10.1108/ajar-06-2018-0007.

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Purpose The purpose of this paper is to determine what factors may affect taxpayer (TP) compliance. Design/methodology/approach This research uses five independent variables such as income, TP’s perception on tax penalties, law and enforcement, fair tax treatment and the use of tax money in a transparent and accountable way. The dependent variable is the compliance of individual TPs non-employees. The data used are primary data obtained from questionnaires on KPP Surabaya Rungkut and processed using a multiple linear regression method with SPSS 21.0 Software for Windows. Findings The results show that partially income does not affect the compliance of individual TP non-employees; however, four other independent variables on the TP’s perception of penalties, law enforcement, tax treatment and the use of tax money simultaneously had a positive effect. Originality/value All independent variables had a positive effect on compliance by individual TP non-employees on KPP Surabaya Rungkut.
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Chong, K.-Rine, Yusniyati Yusri, Aslam Izah Selamat, and Tze San Ong. "Tax climate manipulation on individual tax behavioural intentions." Journal of Applied Accounting Research 20, no. 3 (2019): 230–42. http://dx.doi.org/10.1108/jaar-01-2019-0001.

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Purpose The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups. Design/methodology/approach The authors run a random assignment of tax climate manipulations through questionnaire with 301 usable data collected from the full-time postgraduate students, employed individuals and self-employed individuals. Manipulation check and results are generated via multivariate analysis of variance. Findings The results confirm the biggest impact of synergistic climate on voluntary compliance, and small to medium impact of antagonistic climate on tax evasion across three groups. Research limitations/implications The manipulation of this research is constrained with two treatments in addition to the common pitfall of social desired responses of self-report. Practical implications Theoretically, this study empirically explores tax minimisation dimensions and provides new insights that only illegal tax minimisation is at maximum under the prevailing negative antagonistic climate, but not for legal tax minimisation. Second, the effect of tax climate represented by trust and power on enforced compliance is minimal, as compared to the strong effect of positive synergistic climate on voluntary compliance. As for policy implications, possible guidelines and interventions are outlined to policy makers which would lead to a better quality of compliance behaviour. Originality/value This study operationalises and manipulates tax climate from perceptions of trust, legitimate power and coercive power. It also further affirms the prior inconsistent findings in respect of tax behavioural intentions due to sampling group and cultural differences.
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Salawati, Sahari, Nivakan Sritharan, Sharon Cheuk Choy Sheung, and Ahmad Syubaili Mohamed. "Does Tax Knowledge Motivate Tax Compliance in Malaysia?" Research in World Economy 12, no. 1 (2021): 238. http://dx.doi.org/10.5430/rwe.v12n1p238.

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This study aims to clarify whether tax knowledge of individual taxpayers motivates tax compliance in Malaysia. Studies with similar topics express the fact that there still exists a gap in profiling the demographic characteristics of knowledgeable taxpayers and better compliant taxpayers in Malaysia. Age, gender, income groups, and education level were the demographic variables used to study the association. The study applied a survey method for data collection. The population targeted was the individual taxpayers across Malaysia, whereby a sample of 419 respondents involved in this study. T-test, One-Way ANOVA, and Pearson correlation analysis had been employed to analyse the data. The outcome of the study reveals that knowledgeable taxpayers are not better tax complaining of taxpayers in Malaysia. Further, the relationship between tax knowledge and tax compliance is negative and insignificant. This paper studied the association of tax knowledge with tax compliance level, which attempt to contribute to the literature and aids tax administration to intensify not only tax law educations but also tax penalties for tax evaders.
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Nurmala, Leny Dwi, Ramdhan Kasim, and Nurmin K. Martam. "THE INFLUENCE OF TAX AMNESTY ON NON EMPLOYEES PERSONAL TAX COMPLIANCE COMPLIANCE." Jurnal Hukum Bisnis Bonum Commune 3, no. 2 (2020): 153–62. http://dx.doi.org/10.30996/jhbbc.v3i2.3297.

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AbstractThe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo “ The purpose of this study is to knowthe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo. The methodology applied research methodology descriptive quantitative. In this study the authors concluded that there was a policy tax amnesty issued by directorate general of taxation impact positive and significant impact on compliance taxpayers individual non employees in KPP Pratama Gorontalo.Keywords: tax amnesty; taxpayer complianceAbstrakPengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo “Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi karyawan di KPP Pratama Gorontalo. Metodologi yang digunakan adalah metodologi penelitian deskriptif kuantitatif. Dalam penelitian ini penulis menyimpulkan bahwa terdapat kebijakan tax amnesty yang dikeluarkan oleh direktorat jenderal dampak perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo.Kata kunci: kepatuhan wajib pajak; pengampunan pajak
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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 (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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Andini, Meda, and Alfa Rahmiati. "TAX MORAL AND COMPLIANCE OF INDIVIDUAL TAXPAYER." Journal of Security and Sustainability Issues 10, Oct (2020): 426–37. http://dx.doi.org/10.9770/jssi.2020.10.oct(34).

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Young, Angus, Lawrence Lei, Brossa Wong, and Betty Kwok. "Individual tax compliance in China: a review." International Journal of Law and Management 58, no. 5 (2016): 562–74. http://dx.doi.org/10.1108/ijlma-12-2015-0063.

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Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature. Design/methodology/approach This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China. Findings This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations. Research limitations/implications The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research. Originality/value This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.
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Anggraini, Fibria. "FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI DALAM RANGKA PENERAPAN SISTEM SELF ASESSMENT." Balance Vocation Accounting Journal 1, no. 2 (2018): 53. http://dx.doi.org/10.31000/bvaj.v1i2.476.

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The purpose of this study was to analyze the factors that affect tax compliance (tax compliance) individual taxpayers This study uses the variable individual behavior, motivation and tax knowledge as the independent variable and tax compliance individual taxpayers as the dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS for Windows Version 19.00. The results of this study indicate that individual behavior, motivation and tax knowledge have significant effect on tax compliance individual taxpayers . Keywords: individual behavior, motivation, tax knowledge, tax compliance.
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Dissertations / Theses on the topic "Individual Tax Compliance"

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Birskyte, Liucija. "The effects of IRS audit rates on state individual income tax compliance." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3342195.

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Thesis (Ph.D.)--Indiana University, School of Public and Environmental Affairs, 2008.<br>Title from PDF t.p. (viewed on Oct 2, 2009). Source: Dissertation Abstracts International, Volume: 70-02, Section: A, page: 0683. Adviser: John L. Mikesell.
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Matsuka, Tamami. "An analysis of the effect of electronic filing on individual income tax compliance." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4262.

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Leonardo, Gabriel. "Politics and tax morale. the role of trust, values, and beliefs, in shaping individual attitudes towards tax compliance." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/43733.

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Traditional models of tax evasion cannot explain why most people comply with their taxes. It has been proposed that taxpayers may have an intrinsic motivation (or willingness) to comply with taxes - Tax Morale. Empirical studies found that trusting government, upholding religious beliefs, and supporting democratic regimes, increase individual Tax Morale. Based on those results and drawing from related literature in Political Science, this study tests the role of trusting government institutions delivering public goods to taxpayers, ideological beliefs, individual support for political regimes, and upholding post-materialist values, on Tax Morale. Results for individuals living in democratic countries show a positive relationship between trust in government institutions and upholding democratic values on Tax Morale; a negative relationship between upholding ideological (conservative) beliefs and Tax Morale, and no relationship between upholding post-materialist values and Tax Morale. Results for individuals living under non-democratic regimes differ in some respects; whereas support for democracy is related with higher Tax Morale, other results - trust in government and ideological beliefs - differ from theoretical expectations. Overall, higher trust in government increases willingness to comply with taxes, and support for democracy elicits higher Tax Morale.
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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)<br>Series: WU International Taxation Research Paper Series
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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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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.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este 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.<br>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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Kölle, Tobias Julian [Verfasser], Michael [Gutachter] Overesch, and Martin [Gutachter] Fochmann. "Enhancing Tax Compliance of Individuals: Effective Audit Systems and Anti-Tax-Evasion Mechanisms / Tobias Julian Kölle ; Gutachter: Michael Overesch, Martin Fochmann." Köln : Universitäts- und Stadtbibliothek Köln, 2020. http://d-nb.info/1226286410/34.

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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.

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This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.
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Baldridge, Robyn M. Stanford Matthew S. "The effects of aggression, impulsivity, and psychopathic traits on treatment program completion in substance dependent individuals." Waco, Tex. : Baylor University, 2008. http://hdl.handle.net/2104/5276.

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CHUANG, TSUNG-PENG, and 莊宗鵬. "Tax Compliance Analysis of Individual Income Tax in Taiwan - Theory of Planned Behavior." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/26uaga.

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碩士<br>國立高雄科技大學<br>財富與稅務管理系<br>107<br>This study focused on the intrinsic motivation of taxpayers to determine how to promote their compliance with the payment of individual income tax. The theory of planned behavior was used to categorize the tax compliance of Taiwan taxpayers into three dimensions, namely behavior and attitude, subjective norms, and perceived behavioral control. These dimensions were then subject to statistical analysis through application of a questionnaire. The empirical results indicated that the three dimensions had a significantly positive influence on tax compliance. Finally, behavior and attitude, subjective norms, and perceived behavioral control were further divided into sense of morality, influence from friends and relatives, and self-control, among which self-control modulated the influence of sense of morality on tax compliance.
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Books on the topic "Individual Tax Compliance"

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Tauchen, Helen. Tax compliance: An investigation using individual TCMP data. National Bureau of Economic Research, 1989.

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IRS tax secrets: The individual and small business owners's guide to solving IRS and state tax problems. Jere Calmes, Entrepreneur Press, 2011.

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IRA guide to IRS compliance issues. American Bar Association, 2013.

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Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. The Office, 1998.

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Office, General Accounting. Tax administration: Income tax treatment of married and single individuals : report to the Honorable James M. Jeffords, U.S. Senate. The Office, 1996.

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Committee, New Jersey Legislature General Assembly Regulatory Oversight. Committee meeting of Assembly Regulatory Oversight Committee: Testimony concerning activities of the Budget Efficiency Savings Team Commission; testimony concerning public access to individual state trooper records; and testimony addressing regulations dealing with head injury victims. Office of Legislative Services, Public Information Office, Hearing Unit, 2002.

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Committee, New Jersey Legislature General Assembly Regulatory Oversight. Committee meeting of Assembly Regulatory Oversight Committee: Testimony concerning the barriers that formerly incarcerated individuals face when trying to reenter New Jersey communities; and testimony on the progress of the Attorney General's stationhouse adjustment mandate : Committee Room 14, State House Annex, Trenton, New Jersey, January 22, 2007, 10:00 a.m. Office of Legislative Services, 2007.

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United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. and United States. General Accounting Office., eds. IRS audit rates: Rate for individual taxpayers has declined but effect on compliance is unknown : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. U.S. General Accounting Office, 2001.

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Engaging with high net worth individuals on tax compliance. OECD, 2009.

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Organisation for Economic Co-operation and Development., ed. Engaging with high net worth individuals on tax compliance. OECD, 2009.

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Book chapters on the topic "Individual Tax Compliance"

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

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Bloomquist, Kim M. "Development and Calibration of a Large-Scale Agent-Based Model of Individual Tax Reporting Compliance." In Agent-based Modeling of Tax Evasion. John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch7.

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Kesselman, Jonathan R. "2. Compliance, Enforcement, and Administrative Factors in Improving Tax Fairness." In Issues in the Taxation of Individuals, edited by Allan Maslove. University of Toronto Press, 1994. http://dx.doi.org/10.3138/9781487579760-004.

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Nugrahanto, Arif, and Dwi Ardika Cahyono. "Tax audit and compliance of Indonesian individual taxpayers." In Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0? Routledge, 2020. http://dx.doi.org/10.1201/9780367822965-79.

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Virkar, Shefali. "Successfully Playing Games of Tax Compliance." In Advances in Psychology, Mental Health, and Behavioral Studies. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9989-2.ch012.

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The purpose of this chapter is to examine the role of government in encouraging fiscal compliance from the theoretical perspective of the ‘Ecology of Games'. Conceptual representations of human behaviour in formal complex institutions, located within Behavioural Economics Political Game Theory, presuppose it is possible for government agencies to strategically influence the behavioural preferences and consumption patterns of individual actors and groups in society. This study presents an empirical case concerned with the implementation and use of an electronic property tax collection system in Bangalore, India developed between 1998 and 2008.
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"SPECIFIC DETERRENCE AND ITS EFFECTS ON INDIVIDUAL COMPLIANCE." In Tax Evasion and the Rule of Law in Latin America. Penn State University Press, 2015. http://dx.doi.org/10.5325/j.ctv14gpfrh.10.

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"5 Specific deterrence and its effects on individual compliance." In Tax Evasion and the Rule of Law in Latin America. Penn State University Press, 2015. http://dx.doi.org/10.1515/9780271058818-008.

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Stewart, Miranda. "Transparency, Tax, and Human Rights." In Tax, Inequality, and Human Rights. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0011.

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This chapter explores tax transparency in the context of previous governmental, private, and civil society initiatives about transparency of the last thirty years. There has been a particular focus on transparency as a mechanism to enforce taxation of large multinational enterprises (MNEs) and to ensure tax compliance by high wealth individuals, with a specific goal of addressing tax avoidance and evasion especially through the hiding by such taxpayers of income and assets in tax havens. In addition to the promotion of transparency as a key strategy for global tax enforcement, transparency has also been aimed variously at ending corruption and abuse of power by private and public agents or entities; disciplining the fiscal actions and processes of governments by constraining spending or reducing taxes; strengthening financial and other markets; building participatory democracy; protecting human rights; supporting economic development and good governance in general; and ensuring compliance with environmental and other global policies.
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Mafukata, Mavhungu Abel, and Grace Kancheya. "The Nature of Informal Trade Sector in Zambia and Its Implications for Government's SMEs Regulatory Framework." In Handbook of Research on Strategic Developments and Regulatory Practice in Global Finance. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7288-8.ch009.

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Zambia's efforts to create a viable SME sector – after the successes of SMEs in Southeastern Europe faces numerous constraints. The nature of the informal trade sector in Zambia and how the same would provide implacable complexities for the envisaged policy framework has not been determined. This chapter explores the nature of the informal trade sector in Zambia and the implications of its nature on the new policy framework. This chapter based its argument on a case study conducted in Makululu Compound in Kabwe amongst small-scale informal traders (n=99). The majority of informal traders operated individually-based, unregistered, non-tax compliant activities to create self-employment and generate household income. The larger majority of the traders were unwilling to move from informal trading to the envisaged SMEs. Policymakers should not abruptly replace informal trading with SMEs as envisaged. Instead, informal trading should be allowed to co-exist with the envisaged SMEs.
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Conference papers on the topic "Individual Tax Compliance"

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

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Suryanto, Tulus, and Waluyo Waluyo. "Effect of Individual Taxpayer Behavior and Entrepreneurs Motivation On Tax Compliance." In Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.18-7-2019.2288560.

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3

Dewi, Syanti, Widyasari, and Nataherwin. "The Perception of Individual Taxpayers in Jakarta Towards Tax Compliance with Tax Attitude as a Moderating Variable." In Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210507.051.

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4

Solichah, Ninis Nur, Isnalita, and Noorlailie Soewarno. "The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer." In Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/iconies-18.2019.58.

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Daryatno, Andreas Bambang, and Linda Santioso. "Factors That Influence the Tax Compliance: An Empirical Study Among Individual Taxpayers as Business Owners in West Jakarta." In Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210507.017.

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Khakpour Nejadkhaki, Hamid, and John F. Hall. "A Design Methodology for a Flexible Wind Turbine Blade With an Actively Variable Twist Distribution to Increase Region 2 Efficiency." In ASME 2017 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/detc2017-68302.

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This paper presents a methodology for designing key features of a flexible wind turbine blade with an actively variable twist distribution. Simulation results suggest this capability can increase the aerodynamic efficiency during Region 2 operation. The concept for the flexible blade consists of a rigid spar with flexible modular segments that form the surrounding shells. The segments are additively manufactured. The associated compliances of the each individual segment and actuator placement determine the Twist Angle Distribution (TAD). It is assumed that the degree of flexibility for each segment will be established through the design and additive manufacturing (AM) processes. Moreover, the variations in compliance make it possible for the blade to conform to the desired set of TAD geometries. The design process first determines the TAD that maximizes the aerodynamic efficiency for discrete points of wind speed in Region 2. The results are obtained using the National Renewable Energy Laboratory (NREL) Aerodyn software and a genetic algorithm. The TAD geometry is then passed to a mechanical design algorithm that locates a series of actuators and defines the stiffness ratio between the blade segments. The process employs a computer cluster to create the TAD for a set of design scenarios. The design selections are found through an objective function. It minimizes the amount of deviation between the actual TAD and that found in the aerodynamic analysis. The free-shape TAD is determined in the final step. The geometry is chosen to minimize the amount of deflection needed to shape the TAD, which changes with Region 2 wind speed. A case study suggests that a blade with only five actuators can achieve the full range of TAD geometry. Moreover, the design solution can increase the efficiency at cut-in and rated speeds up to 3.8% and 3.3%, respectively.
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Khakpour Nejadkhaki, Hamid, and John F. Hall. "A Flexible Wind Turbine Blade With an Actively Variable Twist Distribution to Increase Region 2 Efficiency: Design and Control." In ASME 2017 Dynamic Systems and Control Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/dscc2017-5282.

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A method for designing and controlling a novel wind turbine blade is presented. The blade is modular, flexible, and additively manufactured. Conventional blades are monolithic and relatively stiff. The conventional method for improving aerodynamic efficiency is through generator torque control. The anisotropic nature of the additive manufacturing (AM) process has the potential to create a flexible blade with a low torsional-to-longitudinal-stiffness ratio. This enables new design and control capabilities that could be applied to the twist angle distribution (TAD). Simulation results suggest this can increase the aerodynamic efficiency during Region 2 operation. The suggested blade design includes a rigid spar with flexible AM segments that form the surrounding shells. The stiffness of each individual segment and the actuator placement define the TAD. In practice, the degree of flexibility for each segment will be established through the design and AM processes. These variations in compliance allow the blade to conform to the desired set of TAD geometries. The proposed design process first determines the TAD that maximizes the aerodynamic efficiency in Region 2. A mechanical design algorithm subsequently locates a series of actuators and defines the stiffness ratio between the blade segments. The procedure is optimized to minimize the amount of variation between the theoretical TAD and that which is obtained in practice. The free-shape TAD is also determined in the final design step. The geometry is chosen to minimize the amount of deflection needed to shape the TAD as it changes with Region 2 wind speed. A control framework is also developed to set the TAD in relation to wind speed. A case study demonstrates the capability of the proposed method. The simulation results suggest that a TAD controlled through five actuators can achieve the full range of required motion. Moreover, the design solution can increase the efficiency at cut-in and rated speeds up to 3.8% and 3.3%, respectively.
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Reports on the topic "Individual Tax Compliance"

1

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

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2

Pitt, Mark, and Joel Slemrod. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2526.

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You might also be interested in the extended bibliographies on the topic 'Individual Tax Compliance' for particular source types:
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