Relevant bibliographies by topics / Intensity of Tax Enforcement

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Intensity of Tax Enforcement'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Intensity of Tax Enforcement"

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Small, Oronde, and Leanora Brown. "Taxpayer Service Provision and Tax Compliance: Evidence for Large Taxpayers in Jamaica." Public Finance Review 48, no. 2 (2019): 250–77. http://dx.doi.org/10.1177/1091142119881532.

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This research examines the effect of the provision of taxpayer services on filing and payment compliance for the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in Jamaica. We focus on taxpayer’s decision to file and pay taxes conditional on reporting positive tax liabilities. The empirical strategy adopts a regression discontinuity design that exploits an exogenous jump in the intensity of taxpayer service delivery that occurs at an arbitrary gross receipts threshold. The results indicate null effects for the CIT where enforcement is relatively weak but positi
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Ahmad Bukhori Muslim, Dian Sulistyorini wulandari, and Ita Sari. "The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service." Journal of Scientific Interdisciplinary 1, no. 3 (2024): 43–52. http://dx.doi.org/10.62504/jsi936.

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This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax offi
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Qiuhang, Xing, and Zhou Min. "Financial constraints, Tax enforcement and Tax avoidance: Evidence from the Chinese Listed Firms." International Journal of Management Sciences and Business Research 09, no. 03 (2020): 10–19. https://doi.org/10.5281/zenodo.4922260.

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<em>When the external financing cost is too high, and the internal cash flow of the enterprise is insufficient, the enterprise has to give up some valuable investment activities, and then the enterprise faces the dilemma of financial constraints. Tax avoidance can reduce not only corporate tax obligations but also reduce cash flow expenses. Therefore, there may be stronger tax avoidance motives when companies face financial constraints. This paper selects the Chinese listed companies as the research sample, and conducts an empirical test on the proposed hypothesis. We find that the financial c
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Hindayati, Nurul, Rieska Maharani, and Zeni Rusmawati. "CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING." International Journal Multidisciplinary (IJMI) 1, no. 3 (2024): 65–78. https://doi.org/10.61796/ijmi.v1i3.170.

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General Background: Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. Specific Background: Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. Knowledge Gap: Previous studies have inconsistently reported the effects of accounting con
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Hindayati, Nurul. "CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING." International Journal Multidisciplinary 1, no. 3 (2024): 65–78. https://doi.org/10.61796/ijmi.v1i3.170.

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<strong>General Background:</strong>&nbsp;Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving.&nbsp;<strong>Specific Background:</strong>&nbsp;Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector.&nbsp;<strong>Knowledge Gap:</strong>&nbsp
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Ferry Irawan and Adam Siaga Utama. "The Impact of Tax Audit and Corruption Perception on Tax Evasion." International Journal of Business and Society 22, no. 3 (2021): 1158–73. http://dx.doi.org/10.33736/ijbs.4290.2021.

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This study is aimed to determine the impact of tax audit intensity and perception of corruption on tax evasion activities. Some research that explains the impact of tax audit on tax evasion tends to give a varied result one and another. It is reasonable to assume that there is another factor that simultaneously influences tax evasion. Tax audit and perception of corruption were chosen because of their relevance and intertwine relation in tax authorities function and program, namely tax enforcement and the eradication of corruption. This research is also in line with the challenges faced by man
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Casaburi, Lorenzo, and Ugo Troiano. "Ghost-House Busters: The Electoral Response to a Large Anti–Tax Evasion Program *." Quarterly Journal of Economics 131, no. 1 (2015): 273–314. http://dx.doi.org/10.1093/qje/qjv041.

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Abstract The incentives of political agents to enforce tax collection are key determinants of the levels of compliance. We study the electoral response to the Ghost Buildings program, a nationwide anti tax evasion policy in Italy that used innovative monitoring technologies to target buildings hidden from tax authorities. The program induced monetary and non-monetary benefits for non-evaders and an increase in local government expenditures. A one standard deviation increase in town-level program intensity leads to a 4.8% increase in local incumbent reelection rates. In addition, these politica
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Charles Dickson Usen. "Analyzing behavioral economics in enhancing voluntary tax compliance in the us among self-employed informal sector workers." World Journal of Advanced Research and Reviews 26, no. 3 (2025): 366–84. https://doi.org/10.30574/wjarr.2025.26.3.2226.

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Voluntary tax compliance remains a significant challenge in the United States, particularly among self-employed workers operating within the informal sector. Traditional enforcement mechanisms—such as audits and penalties—often prove inefficient and costly in curbing tax evasion in this decentralized and under-regulated population. This paper explores how insights from behavioral economics can offer a more nuanced and cost-effective approach to fostering tax compliance. It begins by examining foundational behavioral economic principles, including loss aversion, social norm activation, mental a
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Yoon, SangHo. "Political Business Cycle in Non-Tax Revenue: Local Elections in Korea." Korea Public Choice Association 4, no. 1 (2025): 15–47. https://doi.org/10.55795/jpc.2025.4.1.015.

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This study presents a preliminary evidence suggesting that the enforcement of non-tax revenues, such as the imposition of fines, may be influenced by political motivations. In particular, I hypothesize that incument governors or majors seeking reelection may adjust the intensity of administrative sanctional charges as a part of their election strategy. The analysis on political business cycle has usually focused on the variation in government expenditures from electoral cycles, but has neglected that the exercise of issuing various penalties may also be dependent on electoral cycles. While una
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Li, Yan, and Yi Shi. "Dynamic Game Analysis of Enterprise Green Technology Innovation Ecosystem under Double Environmental Regulation." International Journal of Environmental Research and Public Health 19, no. 17 (2022): 11047. http://dx.doi.org/10.3390/ijerph191711047.

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In the context of China’s “double carbon” target, an urgent problem that remains to be solved is how to drive the construction of an enterprise green innovation ecosystem through effective environmental regulations to alleviate the pressure of energy saving and emission reduction. Based on this, we constructed a tripartite evolutionary game model of enterprises, governments and financial institutions, and used the evolutionary game theory and MATLAB simulation to analyze the evolutionary process of the interaction of the subjects of the green technology innovation of enterprises under the dual
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Dissertations / Theses on the topic "Intensity of Tax Enforcement"

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Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.

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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent o
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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher
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Galmarini, Umberto. "Optimal taxation, imperfect competition and tax enforcement policies." Thesis, University of Warwick, 1993. http://wrap.warwick.ac.uk/4492/.

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This thesis contains four papers in the area of Public Economics. Chapter 1 looks at producers' taxation in a model of vertically related oligopolies. Both ad valorem and specific taxes are considered and formulae expressing their effects on prices and profits are derived, showing how these depend on factors such as demand conditions, technology and market structure. Conditions for taxation to cause price overshifting and to raise profits are given. Also, tax instruments are compared in terms of the amount of revenue collected and the effect on the price for the final good. Chapter 2 applies t
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Brown, Sara E. "Code enforcement, tax delinquency, and strategic management of problematic properties." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90090.

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Thesis: M.C.P., Massachusetts Institute of Technology, Department of Urban Studies and Planning, 2014.<br>Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2014.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 129-137).<br>This thesis considers two interrelated sources of blight in cities: so-called "problem properties" (PP), or properties in poor physical condition where owners have stopped performing basic maintenance, and tax-delinquent prop
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Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax
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Schmoll, Moritz. "Broken promises : the politics of lax enforcement of tax laws in Egypt." Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3765/.

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This thesis seeks to explain the lax enforcement of tax laws in Egypt. While I acknowledge that existing explanations emphasising amongst other things the importance of low administrative capacity, neopatrimonialism, or rentseeking may discern some of the drivers of tax collection performance, I claim that other factors have been neglected. Based on a combination of historical and ethnographic research, I show how historical legacies and contemporary political dynamics intertwine and shape taxation at the three levels of microlevel tax relations, intra-bureaucratic relations, and the administr
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Brady, Ann. "Enforcing local taxes." Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323624.

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Naritomi, Joana. "Essays in Public Finance and Development Economics." Thesis, Harvard University, 2014. http://dissertations.umi.com/gsas.harvard:11504.

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This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The es
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Adomėnienė, Viktorija. "Mokestinių prievolių vykdymo užtikrinimo būdų vaidmuo mokesčių administravimo procese." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061213_123244-14389.

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Mokestinių prievolių įvykdymo užtikrinimo būdų sąvoka nėra visiškai nauja Lietuvos mokesčių administravimo procese - jie buvo naudojami ir anksčiau, tačiau senos redakcijos LR mokesčių administravimo įstatyme buvo įtvirtinta tik mokestinių prievolių išieškojimo įvykdymo užtikrinimo samprata. Nuo 2004 05 01 įsigaliojusiame LR mokesčių administravimo įstatyme įvertinta ir mokestinių prievolių įvykdymo būdų reikšmė mokesčių administravimo procese, jie susisteminti ir apjungti į vieną grupę. Temos aktualumą pabrėžia nenuginčijamas faktas, kad mokesčiai sudaro esminę valstybės biudžeto dalį. Kadang
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Briganti, Federica <1991&gt. "Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8917/1/TesiFinaleDaCaricarePDF.pdf.

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The research aims to investigate the current state of play of customs legislation in the contemporary EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both for the proper functioning of the Single Market and the role of customs duties as EU’s own resources. Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on customs law enforcement has not been adequately developed. In this regard, the role of Member States is still of crucial importance since the enforcement of EU customs law is almost entirely lef
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Books on the topic "Intensity of Tax Enforcement"

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China (Republic : 1949- ). Xing zheng yuan. Enforcement rules of business tax law. Industrial Development and Investment Center, 1990.

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Corporate Management Tax Conference (1988). Income tax enforcement, compliance, and administration. Canadian Tax Foundation, 1988.

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Boelter, Arthur H. Tax preparer penalties and Circular 230 enforcement. West, 2010.

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Boelter, Arthur H. Tax preparer penalties and Circular 230 enforcement. West, 2010.

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P, O'Brien James. Tax strategies in settling environmental enforcement actions. American Bar Association, 1995.

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Joel, Slemrod, ed. Why people pay taxes: Tax compliance and enforcement. University of Michigan Press, 1992.

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Buckett, Alan. VAT enforcement and appeals manual. Butterworths, 1986.

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Buckett, Alan. VAT enforcement and appeals manual. 2nd ed. Butterworths, 1990.

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Kaplow, Louis. Optimal taxation with costly enforcement and evasion. National Bureau of Economic Research, 1989.

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yüan, China (Republic :. 1949 ). Hsing cheng. Enforcement rules of the new business tax law. Industrial Development and Investment Center, 1986.

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Book chapters on the topic "Intensity of Tax Enforcement"

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Braithwaite, John. "Containment of Crises." In Simple Solutions to Complex Catastrophes. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-48747-7_3.

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AbstractVirtuous path dependency of regulatory preparedness, welfare preparedness, and market preparedness are needed for crisis responsiveness. Acting alone, strong markets that put a price on carbon fail to tame climate change without prosecution of carbon fraud and without state closures of power plants and carbon-intensive production lines. Responsive regulation of powerful interests is imperative because of gaming catastrophe through organizational power. The military-industrial complex games war to sell weapons. High finance games tax and market rules to make the fabric of law more compl
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Olokooba, Saka Muhammed. "Tax Enforcement and Litigation." In Nigerian Taxation. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2607-3_10.

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Kaçamak, Yeliz. "Tax Evasion and Enforcement." In Routledge Handbook of the Informal Economy. Routledge, 2024. http://dx.doi.org/10.4324/9781003370888-2.

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McGill, Ross K. "Governance and Enforcement." In Cross-Border Investment Withholding Tax. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_10.

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Kelly, Roy. "Property Tax Collection and Enforcement." In A Primer on Property Tax. Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch6.

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Kerzner, David S., and David W. Chodikoff. "International Tax Enforcement in Canada." In International Tax Evasion in the Global Information Age. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_4.

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degl’Innocenti, Duccio Gamannossi, and Matthew D. Rablen. "Optimal income tax enforcement in the presence of tax avoidance." In The Routledge Companion to Tax Avoidance Research. Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-22.

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Dubin, Jeffrey A. "Recent Patterns in IRS Enforcement." In The Causes and Consequences of Income Tax Noncompliance. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-0907-7_3.

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Kerzner, David S., and David W. Chodikoff. "International Tax Enforcement in the United States." In International Tax Evasion in the Global Information Age. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_5.

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Altay, Bora, and Fuat Oğuz. "Analysis of Tax-Farming Contracts." In Rules, Contracts and Law Enforcement in the Ottoman Empire. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79577-1_6.

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Conference papers on the topic "Intensity of Tax Enforcement"

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W, Heri Sukendar, Zahid Zidan Qiam Arrahman, and Andri Witomo. "The Influence of Corporate Governance, Profitability and Capital Intensity ON Tax Avoidance IN Manufacturing Companies Registered on the IDX in 2021–2023." In 2024 International Conference on ICT for Smart Society (ICISS). IEEE, 2024. http://dx.doi.org/10.1109/iciss62896.2024.10751247.

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Rachmawati, Sistya. "Tax Facility Moderates Effect of Inventory Intensity and Capital Intensity on Effective Tax Rate." In Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.3-8-2021.2315158.

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Trіasov, D. A. "Mechanism of legal regulation of tax duty enforcement." In MODERN ACHIEVEMENTS IN LEGAL SCIENCE AND PRACTICE. Baltija Publishing, 2025. https://doi.org/10.30525/978-9934-26-558-7-20.

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Firmansyah, Amrie, and I. Putu. "The Effect of Tax Knowledge Reward and Enforcement Strategies on SMEs Tax Compliance Behavior." In Seventh International Conference on Advances in Social Science Management and Human Behaviour SMHB 2018. Institute of Research Engineers and Doctors, 2018. http://dx.doi.org/10.15224/978-1-63248-160-3-22.

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Vdovichena, Lidiia. "THE NECESSITY OF LIVING LAW IN TAX-LAW ENFORCEMENT." In THEORETICAL AND EMPIRICAL SCIENTIFIC RESEARCH: CONCEPT AND TRENDS. European Scientific Platform, 2020. http://dx.doi.org/10.36074/24.07.2020.v4.10.

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Terdal, Rohit Madhva, Nathan Steeghs, and Craig Walter. "Carbon, Capture, Utilization and Storage CCUS: How to Commercialize a Business with No Revenue." In SPE Canadian Energy Technology Conference. SPE, 2022. http://dx.doi.org/10.2118/208905-ms.

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Abstract Canada has joined the growing list of countries committed to achieving net zero emissions by 2050. This will require a rapid transition to carbon-free energy systems over the next three decades, with Carbon Capture, Utilization, and Storage (CCUS) a core component of unlocking Canada's decarbonization objectives. It is estimated that Canada will need to capture upwards of 100 million metric tonnes of CO2e per year through CCUS to achieve net zero by 2050. However, Canadian CCUS projects currently face a plethora of commercial hurdles, ranging from capital intensive technology, long in
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Ireland, Robert J. "Tactical deployments of laser systems into low-intensity conflicts." In Enabling Technologies for Law Enforcement and Security, edited by John B. Alexander, Debra D. Spencer, Steve Schmit, and Basil J. Steele. SPIE, 1997. http://dx.doi.org/10.1117/12.265399.

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Ferreira, Lindemberg Naffah, Rogerio Zupo Braga, Bruno Meira Tenorio D'Albuquerque, et al. "Secure Tax State Line: a Brazilian State Platform for Monitoring Roads, Designed to Support Tax Enforcement and Compliance." In 2022 IEEE International Carnahan Conference on Security Technology (ICCST). IEEE, 2022. http://dx.doi.org/10.1109/iccst52959.2022.9896597.

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Dascalu, Iulian, Svetlana Mihaila, and Veronica Grosu. "Analysis of determinants influencing tax behaviour in SMEs." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.23.

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This study investigates the determinants influencing tax behavior among small and medium-sized enterprises (SMEs) through an empirical approach that includes a structured questionnaire targeted at SME administrators. A comprehensive econometric model employing ordinal least squares (OLS) regression was utilized to analyze responses from 141 SME administrators, providing a robust evaluation of how various factors influence SME tax behavior. Key variables examined include perceived tax fairness, complexity of tax regulations, financial literacy, strategic importance of tax planning, and external
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Khalid, Nurliyana Haji. "Tax Officers’ Scepticism And Professional Judgment: The Mediation Of Client Fraud Indicators Intensity." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.62.

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Reports on the topic "Intensity of Tax Enforcement"

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Slemrod, Joel. Tax Compliance and Enforcement. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24799.

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Scotchmer, Suzanne, and Joel Slemrod. Randomness in Tax Enforcement. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2512.

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Troiano, Ugo. Intergovernmental Cooperation and Tax Enforcement. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w24153.

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Besley, Timothy, Anders Jensen, and Torsten Persson. Norms, Enforcement, and Tax Evasion. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25575.

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Leonard, Herman, and Richard Zeckhauser. Amnesty, Enforcement and Tax Policy. National Bureau of Economic Research, 1986. http://dx.doi.org/10.3386/w2096.

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Aizenman, Joshua. Inflation, Tariffs and Tax Enforcement Costs. National Bureau of Economic Research, 1985. http://dx.doi.org/10.3386/w1712.

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Tørsløv, Thomas, Ludvig Wier, and Gabriel Zucman. Externalities in International Tax Enforcement: Theory and Evidence. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w26899.

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Naritomi, Joana, and Maria Trobat I Castelltort. Enlisting consumers in tax enforcement: a policy review. The IFS, 2025. https://doi.org/10.1920/co.ifs.2025.0021.

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Kaplow, Louis. How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax. National Bureau of Economic Research, 1995. http://dx.doi.org/10.3386/w5391.

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