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Academic literature on the topic 'Tax agent'

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Published: 28 May 2022

Last updated: 29 May 2022

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Journal articles on the topic "Tax agent"

Mittone, Luigi, Matteo Ploner, and Eugenio Verrina. "When the state does not play dice: aggressive audit strategies foster tax compliance." Social Choice and Welfare 57, no. 3 (April 7, 2021): 591–615. http://dx.doi.org/10.1007/s00355-021-01325-y.

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AbstractWe experimentally test the effect of aggressive audit strategies on tax compliance. Taxpayers first go through a phase of audits managed by a human tax agent who is requested to follow a rule imposed by a fair random device. However, the tax agent can freely decide to break the rule and over-inspect. Afterward, taxpayers are exposed to a genuinely random audit process governed by an algorithm, which makes compliance a strategically dominated option. We find that taxpayers are generally over-inspected by the human tax agents and react to this with nearly full compliance. Our main result is that these high levels of compliance also persist when controls are implemented by the algorithm. This suggests that tax authorities can use aggressive audit strategies to raise and sustain tax compliance.

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Kim, Jin Hoe. "A Study on Improvement of Tax Agent Legal System－Compared with the Japanese Tax Agent Legal System－." Korean Journal of Taxation Research 37, no. 1 (March 31, 2020): 63–86. http://dx.doi.org/10.35850/kjtr.37.1.03.

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Lima, F. W. S. "Tax evasion dynamics and nonequilibrium Zaklan model with heterogeneous agents on square lattice." International Journal of Modern Physics C 26, no. 03 (February 25, 2015): 1550035. http://dx.doi.org/10.1142/s0129183115500357.

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In this paper, we use the version of the nonequilibrium Zaklan model via agent-based Monte-Carlo simulations to study the problem of the fluctuations of the tax evasion on a heterogeneous agents community of honest and tax evaders citizens. The time evolution of this system is performed by a nonequilibrium model known as majority-vote model, but with a different probability for each agent to disobey the majority vote of its neighbors.

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LIMA, F. W. S., and GEORG ZAKLAN. "A MULTI-AGENT-BASED APPROACH TO TAX MORALE." International Journal of Modern Physics C 19, no. 12 (December 2008): 1797–808. http://dx.doi.org/10.1142/s0129183108013357.

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We embed the behavior of tax evasion into the standard two-dimensional Ising model. In the presence of an external magnetic field, the Ising model is able to generate the empirically observed effect of tax morale, i.e., the phenomenon that in some countries tax evasion is either rather high or low. The external magnetic field captures the agents' trust in governmental institutions. We also find that tax authorities may curb tax evasion via appropriate enforcement mechanisms. Our results are robust for the Barabási–Albert and Voronoi–Delaunay networks.

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Kim, Jin-Sep. "Analysis of the Tax Consciousness of a Taxpayer and a Tax Agent." Journal of the Korea Contents Association 8, no. 10 (October 28, 2008): 142–50. http://dx.doi.org/10.5392/jkca.2008.8.10.142.

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Pratama, Gilang, and Wahyu Widarjo. "Corporate Social Responsibility and Tax Aggressiveness." Journal of Economics, Finance and Accounting Studies 4, no. 2 (March 23, 2022): 35–43. http://dx.doi.org/10.32996/jefas.2022.4.2.3.

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This study aims to analyze the effect of corporate social responsibility on tax aggressiveness. Agency theory is used to explain the relationship between corporate social responsibility variables and tax aggressiveness. The relationship between principal and agent has different interests. The agent has more information than the principal, so opportunistic actions may occur by agents through tax aggressiveness; furthermore, agents use corporate social responsibility to hide these opportunistic actions. The research sample used is the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2013-2020. The results of the analysis of 96 samples show that corporate social responsibility has a negative and significant effect on tax aggressiveness. This means that the higher the company carries out corporate social responsibility activities, the smaller the company is willing to take tax aggressiveness actions. This shows that companies tend to avoid tax aggressiveness and comply more with applicable tax regulations to improve the company's image as obedient taxpayers. Although corporate social responsibility is bound by regulations, companies do not take advantage of it in terms of aggressive tax practices. Furthermore, the company shows a tendency to enforce the government's plan in terms of tax revenue along with the company's long-term goals. This study expands the focus of the literature on developed economies by examining the relationship between corporate social responsibility and corporate tax aggressiveness in an emerging Asian economic setting, namely Indonesia. It is also an empirical study that focuses on mining companies in Indonesia.

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Mohamad, Azhar, Mohd Hasrol Zakaria, and Zarinah Hamid. "Cash economy: tax evasion amongst SMEs in Malaysia." Journal of Financial Crime 23, no. 4 (October 3, 2016): 974–86. http://dx.doi.org/10.1108/jfc-05-2015-0025.

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Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia. Design/methodology/approach In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia. Findings The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium). Originality/value This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.

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Viégas De Rosis, Carlos Henrique, and Marco Aurélio De Mesquita. "Application of Agent Based Simulation to analyze the impact of tax policy on soybean supply chain." Brazilian Journal of Operations & Production Management 15, no. 2 (June 1, 2018): 193–208. http://dx.doi.org/10.14488/bjopm.2018.v15.n2.a3.

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This work seeks to explore and demonstrate the use of Agent Based Simulations (ABS) in modelling and simulating supply chains. Such methodology was applied to develop a model to evaluate the impact of current tax policies in soy supply chain in Brazil. The model brought interesting insights on how the country’s current tax structure induces logistics and tributary trade-offs, therefore generating a suboptimal grain distribution. This is accomplished by going through the conception and implementation of an Agent Based Model. First there is the definition and delimitation of the main agents acting upon soy’s supply chain, such as producers, trader and consumers. Those agents then have their behaviors studied and translated into programable patterns. Finally, the model considers the environmental interactions with the mentioned players, including the effects of infrastructure capacities, transportation costs, storage costs and tax legislation. After quantitative and behavioral validation, the simulation is then able to mimic the actual allocation of corn, soy and soymeal productions in their respective supply chains. This would allow inferring how the system could work in different tax conditions, thus quantifying the tributary impact in terms of congestions, idle infrastructure and delays. The analysis of such results points out that a path dependant tax system may induce agents to opt for inefficient logistic solutions, if such alternatives are cheaper when taking taxes into account. From those simulations it is possible to conclude that there are opportunities for supply chain efficiency gains in the design of a new tax policy.

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Monsenego, Jérôme. "The Independent Agent Exception and Group Membership." Intertax 46, Issue 12 (December 1, 2018): 944–59. http://dx.doi.org/10.54648/taxi2018102.

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This article considers the independent agent exception to the dependent agent permanent establishment rule in income tax treaties. The author analyses the impact of group membership on the availability of the independent agent exception under the 2014 and 2017 versions of Article 5(6) the OECD Model Tax Convention. Whereas the 2014 version did not explicitly take into consideration group membership for the application of the independent agent exception, the 2017 update marks a shift in policy as the quasi-exclusivity of the action of an agent on behalf of closely related enterprises now excludes the independent agent exception. After analysing in depth the Commentary on the two versions of Article 5(6) of the OECD Model, the policy reasons justifying this shift are investigated, in particular the possible presumption of tax avoidance that seems to be pinned on multinational enterprises. The author emphasises how the change brought to Article 5(6) relates to the lower threshold for a dependent agent PE under the new Article 5(5), the general principles of transfer pricing, and the additional guidance for the attribution of profits to permanent establishments. The author concludes that the change brought to Article 5(6) is mostly one of principle, but that to the extent that this amendment has a material effect on the taxation of multinational enterprises, it expresses more a tax policy concern than a need to prevent tax avoidance.

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Plummer, Elizabeth. "The Effects of Protest Format and Agent Use on Residential Appeals Adjustments." Journal of the American Taxation Association 37, no. 1 (December 1, 2014): 205–36. http://dx.doi.org/10.2308/atax-50990.

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ABSTRACT This study examines how protest format and use of an agent affect the magnitude of the adjustments obtained in property tax appeals. The sample includes all single-family residential properties in Harris County, Texas for which a property tax protest was filed in 2010 or 2011 (n = 290,022). A protest can be settled in one of three formats: electronically (only when an agent is not used), an informal hearing, or a formal hearing. Because an owner's decision to use an agent is voluntary, I use a two-stage estimation process to help control for potential selection bias. The first-stage probit model is used to generate the predicted probability that an owner will use an agent, while the second-stage Tobit regression models the appeals adjustment as a function of protest format, agent use, control variables, and the selection-bias variable. Empirical results show that when an owner does not use an agent, appeals adjustments for electronic settlements are smaller than for informal settlements, and appeals adjustments for informal settlements are smaller than for formal settlements. When an agent is used, results show the opposite: appeals adjustments for informal settlements are greater than for formal settlements. Results also show that appeals adjustments are smaller when an agent is used compared with owners representing themselves, regardless of whether the hearing is formal or informal. Results are generally consistent with agency problems whereby property tax agents accept suboptimal appeals adjustments. Results from the first-stage probit model provide evidence on factors that affect the likelihood that an owner will use an agent.

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Dissertations / Theses on the topic "Tax agent"

Badar, Osama. "Simulating tax evasion using agent based modelling And evolutionary search." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/91452.

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Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2014.
7
Cataloged from PDF version of thesis.
Includes bibliographical references (page 61).
We present a design and model for Simulating Co-Evolution of Tax and Evasion (SCOTE). The system performs agent based modeling of the tax ecosystem and searches for tax evasion strategies using a variant of a Genetic Algorithm with a grammar. Current methodologies and tools to detect, discover or recognize tax evasion are not sufficient. In recent years the tax gap, the aggregate sum of the difference between the tax owed in principle and tax paid in practice was calculated to exceed 450 billion dollars. Numerous tax evasion schemes have surfaced that perform seemingly legal transactions but once observed closely their sole purpose is to reduce tax liability. Moreover, these schemes are evolving with time. Whenever a scheme is detected and eliminated by fixing a loop hole in the tax code, others emerge to replace it and currently there is no systematic way to predict the emergence of these schemes. SCOTE allows us to encode tax evasion strategies into a searchable representation. SCOTE has three major components namely the Genetic Algorithm library(GA), the interpreter and the Parser. The GA encodes transaction plans into an integer representation and performs search over the transaction plans to find a scheme that produces the maximum tax gap. The Parser performs grammatical mapping of list of integers to a transaction plan.The interpreter models the tax ecosystem into a graph where the entities such as taxpayer and partnerships are nodes and the transactions between entities are the edges. Each entity has a portfolio of assets and the values of the assets are updated after a transaction. The interpreter runs a transaction plan generated by GA on the graph to produce the tax gap. We ran two experiments using two of the known tax evasion schemes namely "Son of Boss" and "iBOB" and we were able to detect the two schemes using SCOTE.
by Osama Badar.
M. Eng.

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RABASCO, MICHELE. "ESSAYS ON TAX COMPLIANCE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2020. http://hdl.handle.net/10280/83513.

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

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Faria, Renato Vilela. "Natureza jurídica da retenção na fonte do imposto sobre a renda." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-25062013-091911/.

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No contexto do sistema tributário nacional, a tributação da renda obriga o legislador não apenas a obedecer aos princípios abrigados sob o manto da Constituição Federal, mas também ao atendimento dos valores impregnados na sociedade, de forma que seus trabalhos sejam orientados por meio da ponderação de prioridades. O princípio da praticabilidade é tomado neste estudo como a pedra de toque no debate sobre a validade da incidência do Imposto de Renda na Fonte. A praticabilidade, elevada ao grau de princípio, é confrontada com outros princípios constitucionais, em especial com a capacidade contributiva, a vedação ao confisco, o mínimo existencial e a segurança jurídica. Focado nos aspectos material, temporal e quantitativo da regra matriz do Imposto Sobre a Renda, o presente estudo procura identificar os regimes jurídicos aplicáveis a cada uma das situações onde este imposto incide, de forma antecipada e isolada, por meio do conceito da retenção na fonte, com a transferência da responsabilidade por seu pagamento para a fonte pagadora. O tema é examinado sob a ótica do Imposto de Renda na Fonte, sobretudo no tocante às pessoas físicas, onde surge um campo maior de questionamentos. A presente abordagem percorre, primeiro, o campo específico do Imposto sobre a Renda e, em um segundo momento, descortina o aspecto subjetivo deste imposto. Na primeira parte, amparados pela Constituição Federal e pela legislação infraconstitucional, busca-se a identificação do conceito de renda e dos principais aspectos de seu fato gerador, com ênfase na disponibilidade ou realização dessa renda e na aquisição de um acréscimo patrimonial. A relevância do aspecto temporal se dá no confronto com as regras de retenção do imposto na fonte, na medida em que determina que o pagamento do imposto seja realizado de forma antecipada e isolada dos demais rendimentos. Na segunda parte, o foco é direcionado para a responsabilidade tributária, com a discussão acerca da classificação dos possíveis sujeitos passivos indiretos, com ênfase nas figuras do substituto tributário e do agente de retenção e a relação com o contribuinte, ora excluindo sua responsabilidade ora a mantendo, de forma supletiva. Ao final, além de propor regras gerais aplicáveis a cada um dos dois regimes jurídicos próprios do Imposto de Renda na Fonte, são analisados casos práticos que revelam características daqueles dois regimes.
In the context of the Brazilian tax system, taxation of income demands the legislator not only to obey the principles sheltered under the mantle of the Federal Constitution, but also to meet the values imbued within the society, so that his activities shall be guided by means of consideration of priorities. The Principle of Praticability in this study is taken as the touchstone in the debate on the validity of the applicability of the withholding tax. Praticability, raised at a principle level, is considered before other constitutional principles, specially the ability to pay, the prohibition of confiscation, the minimum existence and legal certainty, Focusing on the material, temporal and quantitative aspects of the rulearray of the income tax, the present study aims to identify the legal regimes applicable to each of the situations where said tax is levied, in advance and isolated through the so called source concept, with the transfer of the tax liability to the source payer. The issue is examined before the perspective of the withholding tax, especially with regard to the individuals, where it seems to appear a larger field of challenges. This approach runs, firstly, the specific field of the income tax and, secondly, reveals the subjective aspect of such tax. In the first part, supported by the Federal Constitution and by the infraconstitutional law, seeks to identify the concept of income and the main aspects of its taxable event, with emphasis on the availability or realization of said income and the acquisition of an equity increase. The relevance of the temporal aspect operates when confronting with the rules of the withholding tax, as this determines that the payment must be realized in advance and isolated from other income. In the second part, the focus is driven to the tax liability, through the discussion on the classification of the possible indirect taxpayers, with emphasis to the figures of the Tax Substitution and the withholding agent and the relationship with the taxpayer, sometimes excluding his tax liability and sometime keeping his tax liability, in a supplementary manner. At the end, besides in proposing general rules applicable to each of the two legal regimes of the Withholding Tax, there is the examination of case studies which reveals characteristics from both regimes.

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Merlin, Giovanni Tondin. "Essays on heterogeneous agent models with entrepreneurship." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/22066.

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This thesis is composed of three essays related to heterogeneous agent models with entrepreneurship. The first chapter adds aggregate uncertainty in a heterogeneous agent model with entrepreneurship and financial frictions, in order to evaluate the welfare effects of business cycles. The second chapter quantitatively assess the impact of The Brazilian Development Bank on the Brazilian economy, through subsidized credit supply. The third chapter uses a heterogeneous agent model to estimate effects of changes in the Brazilian tax composition on development and welfare.
Essa tese é composta por três ensaios cujo elemento em comum é a utilização de modelos de agentes heterogêneos com empreendedorismo. O primeiro capítulo adiciona incerteza agregada em um modelo de agentes heterogêneos com empreendedorismo e fricções financeiras, com o intuito de avaliar os efeitos de bem-estar dos ciclos de negócios. O segundo capítulo mensura os impactos do BNDES na economia Brasileira, através da oferta de crédito subsidiado. O terceiro capítulo utiliza um modelo de agentes heterogêneos para estimar os efeitos da composição tarifária no Brasil sobre o desenvolvimento e bem-estar.

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Янішевська, Катерина Дмитрівна, Екатерина Дмитриевна Янишевская, and Kateryna Dmytrivna Yanishevska. "Порівняльно-правова характеристика дефініції "податковий агент" в Україні та зарубіжних країнах." Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/41625.

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Конституцією України визначено, що кожен громадянин України зобов'язаний сплачувати податки і збори від одержаного доходу в порядку і розмірах, встановлених законом, а податкові зобов’язання громадян носять особистий характер [1]. Відповідно до чинного податкового законодавства України, сплата (перерахування) податку здійснюється не тільки самостійно платником податку, а й іншими суб’єктами податкових правовідносин. Одним із таких суб’єктів виступає податковий агент.

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Paolini, Dimitri, Pasquale Pistone, Giuseppe Pulina, and Martin Zagler. "Tax Treaties and the Allocation of Taxing Rights with Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3768/1/2012_08_Paolini_Pistone_Pulina_Zagler_SSRN.pdf.

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Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system.
Series: WU International Taxation Research Paper Series

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Янішевська, Катерина Дмитрівна, Екатерина Дмитриевна Янишевская, and Kateryna Dmytrivna Yanishevska. "Податковий агент як суб'єкт податкових правовідносин." Thesis, Видавництво СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/16611.

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Akan, Aysun. "Press Discourse In Turkey As An Agent Of Discrimination Towards The Non-muslims: A Critical Analysis Of The Press Coverage Of The 1934 Thrace Events, 1942 Wealth Tax And 6/7 September 1955 Riots." Phd thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12611115/index.pdf.

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The purpose of the study is to focus on the press discourse in the representation of the non-Muslims in the news reports, editorials and columns based on the case studies of the 1934 Thrace Events, 1942 Wealth Tax and 6/7 September 1955 Riots. The aim is to critically analyse the ideological representation of the non-Muslims in the Turkish press through critical linguistics and discourse analysis.

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Brožová, Kristýna. "Zdanění příjmů agentní stálé provozovny." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192017.

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The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.

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Hamid, Suhaila Abdul. "Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand." Thesis, University of Canterbury. ACIS, 2014. http://hdl.handle.net/10092/9426.

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Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with their tax obligations and who in turn, rely on tax agents to comply with the tax laws. This study examined some selected factors in understanding the tax agents’ tax compliance behaviour by extending the Theory of Planned Behaviour, by including two additional factors namely, ethical sensitivity and culture. Conducted in the tax jurisdictions of Malaysia and New Zealand, this study is comparative in nature. To understand the tax compliance behaviour of tax agents in this study, a mixed-method approach, combining surveys and semi-structured telephone interviews, was used. In Malaysia, the survey data were collected using a mail survey from a sample of tax agents in public practice whose names were listed on the website of the Malaysian Inland Revenue Board. Online surveys were used to collect responses from a sample of members of the New Zealand Institute of Chartered Accountants (NZICA) whose names were listed as public practitioners on NZICA’s website. Descriptive statistics and Partial Least Squares (PLS), a structural equation modeling (SEM) technique, were used to describe and analyze the quantitative data. Transcribing, coding, finding the relevant themes and member checking were used to analyze the qualitative data of the study. Basically, the results indicate some similarities and some differences between tax agents’ compliance behaviour in Malaysia and New Zealand. Consistent with findings from prior studies, the results suggest that attitude towards intention to comply with the tax law was the most influential factor in explaining tax agents’ compliance behaviour to tax law in Malaysia and New Zealand in both scenarios of overstating tax expenses and understating income examined in the study. This was followed by ethical sensitivity, which was measured using Rest’s (1986) Multidimensional Ethics Scale (MES), as the second influential factor in tax agents’ compliance behaviour to tax law. Mixed findings were recorded for culture which was measured using Hofstede’s (1980) National Cultural Dimensions and perceived behavioural control. No support, however, was found for subjective norms in the study. The findings from the survey were elaborated further in the interviews. The interviews with seventeen tax agents in Malaysia and fourteen tax agents from New Zealand provide some interesting findings. While the results of the survey indicate that attitude was found to be the most important factor in tax agents’ tax compliance behaviour, the interview findings clarified how tax agents understand attitude. For instance, attitude was interpreted as not only complying with the professional code of ethics, but also, fear towards being penalized, audited and interestingly, fear towards obtaining a bad reputation among the public and peers. Overall, the findings suggest that noneconomic factors, such as attitudes and ethical sensitivity, can explain the tax compliance behaviour of tax agents in the study. Some economic factors identified for example, amount of risk involved, the trade-off between costs and benefits, and the probability of being penalized, from the interviews could also potentially explain the tax compliance behaviour of the tax agents in Malaysia and New Zealand who participated in the study. The findings contribute to the theoretical and practical aspects of understanding the tax compliance behaviour of tax agents in two different countries. In a response to the calls for more cross-cultural research, this study reveals some similarities and differences in the tax compliance behaviour of tax agents in Malaysia and New Zealand which may be helpful in improving our understanding of the ethical decision making of tax agents. The findings from the study also provide some insights into the ethical behaviour of tax agents in Malaysia and New Zealand which may be useful for professional bodies and regulators.

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Books on the topic "Tax agent"

Hokamp, Sascha, László Gulyás, Matthew Koehler, and Sanith Wijesinghe, eds. Agent-based Modeling of Tax Evasion. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.

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Szymborski, Collette. PassKey EA review: Workbook : six complete enrolled agent practice exam. 2nd ed. Elk Grove, CA: PassKey Publications, 2012.

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Christy, Pinheiro, and Gramkow Richard, eds. PassKey EA review: Businesses : IRS enrolled agent exam study guide. 2nd ed. Elk Grove, CA: PassKey Publications, 2013.

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Monroe, Stuart A. Estate planning for the agent. Des Plaines, Ill., U.S.A. (2340 River Rd., Des Plaines 60018): The Table, 1987.

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Richard, Gramkow, and Pinheiro Christy, eds. PassKey EA review: Representation : IRS enrolled agent exam study guide. 2nd ed. Elk Grove, CA: PassKey Publications, 2013.

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Edith, Lank, ed. The homeseller's kit: Fix-up tips, selling on your own, finding a good agent, tax consequences. 2nd ed. Chicago, Ill: Dearborn Financial Pub., 1992.

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Benabou, Roland. Tax and education policy in a heterogeneous agent economy: What levels of redistribution maximize growth and efficiency? Cambridge, MA: National Bureau of Economic Research, 1999.

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Lank, Edith. The complete homeseller's kit: Fix-up tips, selling on your own, finding a good agent, tax consequences. Chicago, Ill: Longman Financial Services Pub., 1988.

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Gaal, John. Tax agents manual. Sydney: CCH Australia, 2010.

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Evtushenko, V. F. Nalogovye agenty kak subʺekty nalogovykh pravootnosheniĭ. Moskva: I︠U︡risprudent︠s︡ii︠a︡, 2006.

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Book chapters on the topic "Tax agent"

Hokamp, Sascha, László Gulyás, Matthew Koehler, and Sanith Wijesinghe. "Agent-Based Modeling and Tax Evasion: Theory and Application." In Agent-based Modeling of Tax Evasion, 1–36. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch1.

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Rosen, Jacob, Geoffrey Warner, Erik Hemberg, H. Sanith Wijesinghe, and Una-May O'Reilly. "Modeling the Co-evolution of Tax Shelters and Audit Priorities." In Agent-based Modeling of Tax Evasion, 289–314. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch10.

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Seibold, Götz. "From Spins to Agents: An Econophysics Approach to Tax Evasion." In Agent-based Modeling of Tax Evasion, 315–36. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch11.

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Prinz, Aloys L. "How Should One Study Clandestine Activities: Crimes, Tax Fraud, and Other “Dark” Economic Behavior?" In Agent-based Modeling of Tax Evasion, 37–58. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch2.

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Mittone, Luigi, and Viola L. Saredi. "Taxpayer's Behavior: From the Laboratory to Agent-Based Simulations." In Agent-based Modeling of Tax Evasion, 59–88. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch3.

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Hashimzade, Nigar, and Gareth Myles. "Using Agent-Based Modeling to Analyze Tax Compliance and Auditing." In Agent-based Modeling of Tax Evasion, 89–124. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch4.

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Llacer, Toni, Francisco J. Miguel Quesada, José A. Noguera, and Eduardo Tapia Tejada. "SIMULFIS: A Simulation Tool to Explore Tax Compliance Behavior." In Agent-based Modeling of Tax Evasion, 125–51. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch5.

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Gulyás, László, Tamás Máhr, and István J. Tóth. "TAXSIM: A Generative Model to Study the Emerging Levels of Tax Compliance in a Single Market Sector." In Agent-based Modeling of Tax Evasion, 153–98. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch6.

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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, 199–224. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch7.

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Koehler, Matthew, Shaun Michel, David Slater, Christine Harvey, Amanda Andrei, and Kevin Comer. "Investigating the Effects of Network Structures in Massive Agent-Based Models of Tax Evasion." In Agent-based Modeling of Tax Evasion, 225–53. Chichester, UK: John Wiley & Sons, Ltd, 2018. http://dx.doi.org/10.1002/9781119155713.ch8.

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Conference papers on the topic "Tax agent"

Miguel Quesada, Francisco J., Jose A. Noguera, Toni Llacer, and Eduardo Tapia Tejada. "Exploring Tax Compliance: An Agent-Based Simulation." In 26th Conference on Modelling and Simulation. ECMS, 2012. http://dx.doi.org/10.7148/2012-0638-0643.

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Mashkova, Aleksandra L., Ekaterina V. Novikova, and Olga A. Savina. "Agent model for evaluating influence of tax policy on political preferences." In EGOSE 2016: Challenges in Eurasia 2016. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/3014087.3014125.

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Tseng, Shih-Hsien, and Theodore T. Allen. "A magic number versus trickle down agent-based model of tax policy." In 2013 Winter Simulation Conference - (WSC 2013). IEEE, 2013. http://dx.doi.org/10.1109/wsc.2013.6721526.

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Kell, Alexander J. M., A. Stephen McGough, and Matthew Forshaw. "Optimizing carbon tax for decentralized electricity markets using an agent-based model." In e-Energy '20: The Eleventh ACM International Conference on Future Energy Systems. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3396851.3402369.

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Kell, Alexander, Matthew Forshaw, and A. Stephen McGough. "Modelling Carbon Tax in the UK Electricity Market using an Agent-Based Model." In e-Energy '19: The Tenth ACM International Conference on Future Energy Systems. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3307772.3330175.

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Horio, Brant M., Vivek Kumar, David J. Levin, and Philip E. Sung. "Modeling Carbon Tax Policy Impacts on U.S. Commercial Airlines using Agent-Based Modeling and Crowdsourced Data." In AIAA Modeling and Simulation Technologies Conference. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2016. http://dx.doi.org/10.2514/6.2016-4302.

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Ou, Chunzhi. "The Building of Relationship between the Taxation Authority and Tax Collector Based on the Principal-Agent Game Theory." In 2014 International Conference on Global Economy, Commerce and Service Science (GECSS-14). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/gecss-14.2014.17.

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Saruji, Suzana, and Nadiah Hamid. "Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia." In Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.1-10-2020.2305629.

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"Session TA2: swarm intelligence." In International Conference on Integration of Knowledge Intensive Multi-Agent Systems, 2005. IEEE, 2005. http://dx.doi.org/10.1109/kimas.2005.1427062.

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Hamamreh, Rushdi A., and Sameh Awad. "Tag Ranking Multi-agent Semantic Social Networks." In 2017 International Conference on Computational Science and Computational Intelligence (CSCI). IEEE, 2017. http://dx.doi.org/10.1109/csci.2017.156.

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Reports on the topic "Tax agent"

Benabou, Roland. Tax and Education Policy in a Heterogeneous Agent Economy: What Levels of Redistribution Maximize Growth and Efficiency? Cambridge, MA: National Bureau of Economic Research, May 1999. http://dx.doi.org/10.3386/w7132.

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Luttmer, Erzo F. P., and Richard Zeckhauser. Schedule Selection by Agents: from Price Plans to Tax Tables. Cambridge, MA: National Bureau of Economic Research, February 2008. http://dx.doi.org/10.3386/w13808.

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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.

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Devereux, Stephen, and Anna Wolkenhauer. Agents, Coercive Learning, and Social Protection Policy Diffusion in Africa. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/ids.2021.068.

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This paper makes theoretical, empirical, and methodological contributions to the study of social policy diffusion, drawing on the case of social protection in Africa, and Zambia in particular. We examine a range of tactics deployed by transnational agencies (TAs) to encourage the adoption of cash transfers by African governments, at the intersection between learning and coercion, which we term ‘coercive learning’, to draw attention to the important role played by TA-commissioned policy drafting, evidence generation, advocacy, and capacity-building activities. Next, we argue for making individual agents central in the analysis of policy diffusion, because of their ability to reflect, learn, and interpret policy ideas. We substantiate this claim theoretically by drawing on practice theories, and empirically by telling the story of social protection policy diffusion in Zambia through three individual agents. This is complemented by two instances of self-reflexivity in which the authors draw on their personal engagements in the policy process in Zambia, to refine our conclusions about the interplay of structure and agency.

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Shpigel, Nahum, Raul Barletta, Ilan Rosenshine, and Marcelo Chaffer. Identification and characterization of Mycobacterium paratuberculosis virulence genes expressed in vivo by negative selection. United States Department of Agriculture, January 2004. http://dx.doi.org/10.32747/2004.7696510.bard.

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Mycobacterium avium subsp. paratuberculosis (MAP) is the etiological agent of a severe inflammatory bowel disease (IBD) in ruminants, known as Johne’s disease or paratuberculosis. Johne’s disease is considered to be one of the most serious diseases affecting dairy cattle both in Israel and worldwide. Heavy economic losses are incurred by dairy farmers due to the severe effect of subclinical infection on milk production, fertility, lower disease resistance and early culling. Its influence in the United States alone is staggering, causing an estimated loss of $1.5 billion to the agriculture industry every year. Isolation of MAP from intestinal tissue and blood of Crohn's patients has lead to concern that it plays a potential pathogenic role in promoting human IDB including Crohn’s disease. There is great concern following the identification of the organism in animal products and shedding of the organism to the environment by subclinically infected animals. Little is known about the molecular basis for MAP virulence. The goal of the original proposed research was to identify MAP genes that are required for the critical stage of initial infection and colonization of ruminants’ intestine by MAP. We proposed to develop and use signature tag mutagenesis (STM) screen to find MAP genes that are specifically required for survival in ruminants upon experimental infection. This research projected was approved as one-year feasibility study to prove the ability of the research team to establish the animal model for mutant screening and alternative in-vitro cell systems. In Israel, neonatal goat kids were repeatedly inoculated with either one of the following organisms; MAP K-10 strain and three transposon mutants of K-10 which were produced and screened by the US PI. Six months after the commencement of inoculation we have necropsied the goats and taken multiple tissue samples from the jejunum, ileum and mesenteric lymph nodes. Both PCR and histopathology analysis indicated on efficient MAP colonization of all the inoculated animals. We have established several systems in the Israeli PI’s laboratory; these include using IS900 PCR for the identification of MAP and using HSP65-based PCR for the differentiation between MAV and MAP. We used Southern blot analysis for the differentiation among transposon mutants of K-10. In addition the Israeli PI has set up a panel of in-vitro screening systems for MAP mutants. These include assays to test adhesion, phagocytosis and survival of MAP to/within macrophages, assays that determine the rate of MAPinduced apoptosis of macrophages and MAP-induced NO production by macrophages, and assays testing the interference with T cell ã Interferon production and T cell proliferation by MAP infected macrophages (macrophage studies were done in BoMac and RAW cell lines, mouse peritoneal macrophages and bovine peripheral blood monocytes derived macrophages, respectively). All partners involved in this project feel that we are currently on track with this novel, highly challenging and ambitious research project. We have managed to establish the above described research systems that will clearly enable us to achieve the original proposed scientific objectives. We have proven ourselves as excellent collaborative groups with very high levels of complementary expertise. The Israeli groups were very fortunate to work with the US group and in a very short time period to master numerous techniques in the field of Mycobacterium research. The Israeli group has proven its ability to run this complicated animal model. This research, if continued, may elucidate new and basic aspects related to the pathogenesis MAP. In addition the work may identify new targets for vaccine and drug development. Considering the possibility that MAP might be a cause of human Crohn’s disease, better understanding of virulence mechanisms of this organism might also be of public health interest as well.

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Ficht, Thomas, Gary Splitter, Menachem Banai, and Menachem Davidson. Characterization of B. Melinensis REV 1 Attenuated Mutants. United States Department of Agriculture, December 2000. http://dx.doi.org/10.32747/2000.7580667.bard.

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Brucella Mutagenesis (TAMU) The working hypothesis for this study was that survival of Brucella vaccines was directly related to their persistence in the host. This premise is based on previously published work detailing the survival of the currently employed vaccine strains S19 and Rev 1. The approach employed signature-tagged mutagenesis to construct mutants interrupted in individual genes, and the mouse model to identify mutants with attenuated virulence/survival. Intracellular survival in macrophages is the key to both reproductive disease in ruminants and reticuloendothelial disease observed in most other species. Therefore, the mouse model permitted selection of mutants of reduced intracellular survival that would limit their ability to cause reproductive disease in ruminants. Several classes of mutants were expected. Colonization/invasion requires gene products that enhance host-agent interaction or increase resistance to antibacterial activity in macrophages. The establishment of chronic infection requires gene products necessary for intracellular bacterial growth. Maintenance of chronic infection requires gene products that sustain a low-level metabolism during periods characterized little or no growth (1, 2). Of these mutants, the latter group was of greatest interest with regard to our originally stated premise. However, the results obtained do not necessarily support a simplistic model of vaccine efficacy, i.e., long-survival of vaccine strains provides better immunity. Our conclusion can only be that optimal vaccines will only be developed with a thorough understanding of host agent interaction, and will be preferable to the use of fortuitous isolates of unknown genetic background. Each mutant could be distinguished from among a group of mutants by PCR amplification of the signature tag (5). This approach permitted infection of mice with pools of different mutants (including the parental wild-type as a control) and identified 40 mutants with apparently defective survival characteristics that were tentatively assigned to three distinct classes or groups. Group I (n=13) contained organisms that exhibited reduced survival at two weeks post-infection. Organisms in this group were recovered at normal levels by eight weeks and were not studied further, since they may persist in the host. Group II (n=11) contained organisms that were reduced by 2 weeks post infection and remained at reduced levels at eight weeks post-infection. Group III (n=16) contained mutants that were normal at two weeks, but recovered at reduced levels at eight weeks. A subset of these mutants (n= 15) was confirmed to be attenuated in mixed infections (1:1) with the parental wild-type. One of these mutants was eliminated from consideration due to a reduced growth rate in vitro that may account for its apparent growth defect in the mouse model. Although the original plan involved construction of the mutant bank in B. melitensis Rev 1 the low transformability of this strain, prevented accumulation of the necessary number of mutants. In addition, the probability that Rev 1 already carries one genetic defect increases the likelihood that a second defect will severely compromise the survival of this organism. Once key genes have been identified, it is relatively easy to prepare the appropriate genetic constructs (knockouts) lacking these genes in B. melitensis Rev 1 or any other genetic background. The construction of "designer" vaccines is expected to improve immune protection resulting from minor sequence variation corresponding to geographically distinct isolates or to design vaccines for use in specific hosts. A.2 Mouse Model of Brucella Infection (UWISC) Interferon regulatory factor-1-deficient (IRF-1-/- mice have diverse immunodeficient phenotypes that are necessary for conferring proper immune protection to intracellular bacterial infection, such as a 90% reduction of CD8+ T cells, functionally impaired NK cells, as well as a deficiency in iNOS and IL-12p40 induction. Interestingly, IRF-1-/- mice infected with diverse Brucella abortus strains reacted differently in a death and survival manner depending on the dose of injection and the level of virulence. Notably, 50% of IRF-1-/- mice intraperitoneally infected with a sublethal dose in C57BL/6 mice, i.e., 5 x 105 CFU of virulent S2308 or the attenuated vaccine S19, died at 10 and 20 days post-infection, respectively. Interestingly, the same dose of RB51, an attenuated new vaccine strain, did not induce the death of IRF-1-/- mice for the 4 weeks of infection. IRF-1-/- mice infected with four more other genetically manipulated S2308 mutants at 5 x 105 CFU also reacted in a death or survival manner depending on the level of virulence. Splenic CFU from C57BL/6 mice infected with 5 x 105 CFU of S2308, S19, or RB51, as well as four different S2308 mutants supports the finding that reduced virulence correlates with survival Of IRF-1-/- mice. Therefore, these results suggest that IRF-1 regulation of multi-gene transcription plays a crucial role in controlling B. abortus infection, and IRF-1 mice could be used as an animal model to determine the degree of B. abortus virulence by examining death or survival. A3 Diagnostic Tests for Detection of B. melitensis Rev 1 (Kimron) In this project we developed an effective PCR tool that can distinguish between Rev1 field isolates and B. melitensis virulent field strains. This has allowed, for the first time, to monitor epidemiological outbreaks of Rev1 infection in vaccinated flocks and to clearly demonstrate horizontal transfer of the strain from vaccinated ewes to unvaccinated ones. Moreover, two human isolates were characterized as Rev1 isolates implying the risk of use of improperly controlled lots of the vaccine in the national campaign. Since atypical B. melitensis biotype 1 strains have been characterized in Israel, the PCR technique has unequivocally demonstrated that strain Rev1 has not diverted into a virulent mutant. In addition, we could demonstrate that very likely a new prototype biotype 1 strain has evolved in the Middle East compared to the classical strain 16M. All the Israeli field strains have been shown to differ from strain 16M in the PstI digestion profile of the omp2a gene sequence suggesting that the local strains were possibly developed as a separate branch of B. melitensis. Should this be confirmed these data suggest that the Rev1 vaccine may not be an optimal vaccine strain for the Israeli flocks as it shares the same omp2 PstI digestion profile as strain 16M.

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Sessa, Guido, and Gregory Martin. MAP kinase cascades activated by SlMAPKKKε and their involvement in tomato resistance to bacterial pathogens. United States Department of Agriculture, January 2012. http://dx.doi.org/10.32747/2012.7699834.bard.

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The research problem: Pseudomonas syringae pv. tomato (Pst) and Xanthomonas campestrispv. vesicatoria (Xcv) are the causal agents of tomato bacterial speck and spot diseases, respectively. These pathogens colonize the aerial parts of the plant and cause economically important losses to tomato yield worldwide. Control of speck and spot diseases by cultural practices or chemicals is not effective and genetic sources of resistance are very limited. In previous research supported by BARD, by gene expression profiling we identified signaling components involved in resistance to Xcvstrains. Follow up experiments revealed that a tomato gene encoding a MAP kinase kinase kinase (MAPKKKe) is required for resistance to Xcvand Pststrains. Goals: Central goal of this research was to investigate the molecular mechanisms by which MAPKKKεand associated MAP kinase cascades regulate host resistance. Specific objectives were to: 1. Determine whether MAPKKKεplays a broad role in defense signaling in plants; 2. Identify components of MAP kinase cascades acting downstream of MAPKKKε; 3. Determine the role of phosphorylation-related events in the function of MAPKKKε; 4. Isolate proteins directly activated by MAPKKKε-associatedMAPK modules. Our main achievements during this research program are in the following major areas: 1. Characterization of MAPKKKεas a positive regulator of cell death and dissection of downstream MAP kinase cascades (Melech-Bonfil et al., 2010; Melech-Bonfil and Sessa, 2011). The MAPKKKεgene was found to be required for tomato resistance to Xcvand Pstbacterial strains and for hypersensitive response cell death triggered by different R gene/effector gene pairs. In addition, overexpression analysis demonstrated that MAPKKKεis a positive regulator of cell death, whose activity depends on an intact kinase catalytic domain. Epistatic experiments delineated a signaling cascade downstream of MAPKKKεand identified SIPKK as a negative regulator of MAPKKKε-mediated cell death. Finally, genes encoding MAP kinase components downstream of MAPKKKεwere shown to contribute to tomato resistance to Xcv. 2. Identification of tomato proteins that interact with MAPKKKεand play a role in plant immunity (Oh et al., 2011). We identified proteins that interact with MAPKKKε. Among them, the 14-3-3 protein TFT7 was required for cell death mediated by several R proteins. In addition, TFT7 interacted with the MAPKK SlMKK2 and formed homodimersin vivo. Thus, TFT7 is proposed to recruit SlMKK2 and MAPKKK client proteins for efficient signal transfer. 3. Development of a chemical genetic approach to identify substrates of MAPKKKε-activated MAP kinase cascades (Salomon et al., 2009, 2011). This approach is based on engineering the kinase of interest to accept unnatural ATP analogs. For its implementation to identify substrates of MAPKKKε-activated MAP kinase modules, we sensitized the tomato MAP kinase SlMPK3 to ATP analogs and verified its ability to use them as phosphodonors. By using the sensitized SlMPK3 and radiolabeled N6(benzyl)ATP it should be possible to tag direct substrates of this kinase. 4. Development of methods to study immunity triggered by pathogen-associated molecular patterns (PAMPs) in tomato and N. benthamiana plants (Kim et al., 2009; Nguyen et al. 2010). We developed protocols for measuring various PTI-associatedphenotypes, including bacterial populations after pretreatment of leaves with PAMPs, induction of reporter genes, callose deposition at the cell wall, activation of MAP kinases, and a luciferase-based reporter system for use in protoplasts. Scientific and agricultural significance: Our research activities discovered and characterized a signal transduction pathway mediating plant immunity to bacterial pathogens. Increased understanding of molecular mechanisms of immunity will allow them to be manipulated by both molecular breeding and genetic engineering to produce plants with enhanced natural defense against disease. In addition, we successfully developed new biochemical and molecular methods that can be implemented in the study of plant immunity and other aspects of plant biology.

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