Relevant bibliographies by topics / Tax compliance benefits

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

Academic literature on the topic 'Tax compliance benefits'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Tax compliance benefits"

1

Mills, Lillian F., Leslie A. Robinson, and Richard C. Sansing. "FIN 48 and Tax Compliance." Accounting Review 85, no. 5 (September 1, 2010): 1721–42. http://dx.doi.org/10.2308/accr.2010.85.5.1721.

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ABSTRACT: We develop a model to examine the effects of Financial Accounting Standards Board (FASB) Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), on the strategic interaction between publicly traded corporate taxpayers and the government. Several of our findings contradict conjectures voiced by members of the business community regarding the economic effects of implementing FIN 48. Specifically, taxpayers with strong facts obtain higher expected payoffs from uncertain tax benefits and some disclosed liabilities understate the expected tax liability. Consistent with
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2

Forlines, Grayson L., S. Andrew Martin, Valerie Keathley, Jerry Kissick, and Jennifer Walton. "Estimating Benefits of Automated Commercial Vehicle Enforcement." Transportation Research Record: Journal of the Transportation Research Board 2673, no. 10 (May 12, 2019): 25–34. http://dx.doi.org/10.1177/0361198119849574.

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Automated enforcement of commercial vehicle regulations is one potential method through which states can generate revenue and improve safety compliance by more efficiently directing the attention of law enforcement and state Department of Transportation (DOT) officials to non-compliant carriers and identifying carriers who may be evading taxes. This paper estimates the potential benefits of remote enforcement of weight–distance tax regulations in Kentucky, United States (U.S.) using data from camera-equipped Kentucky Automated Truck Screening (KATS) systems and PrePass weigh stations in Kentuc
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3

AKSENOVA, A. A., and I. E. KONOVALENKO. "TAX COMPLIANCE CONTROL AS A TOOL TO PROTECT AGAINST TAX RISKS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 78–85. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.014.

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The article discusses the importance of tax compliance control as one of the tools to protect entrepre-neurs from tax risks. The article presents different points of view of modern economists who study the role of compliance control in organizations, as well as justifies the need and describes the possible benefits of im-plementing this system.
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Williams, Colin. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe." Administrative Sciences 10, no. 3 (July 14, 2020): 43. http://dx.doi.org/10.3390/admsci10030043.

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Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when the benefits exceed the costs. The result has been the emergence of a voluntary compliance approach viewing taxpayers as social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizo
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De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (June 1, 2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.

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ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpay
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6

Sari, Ramadhani Indah, and Dian Anita Nuswantara. "The Influence of Tax Amnesty Benefit Perception to Taxpayer Compliance." Jurnal Dinamika Akuntansi 9, no. 2 (September 20, 2017): 176–83. http://dx.doi.org/10.15294/jda.v9i2.11991.

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This study aims to examine the effect of tax amnesty benefits perceived on This study aims to examine the effect of tax amnesty on taxpayer compliance on service quality as a moderating variable. The population in this study is the people who follow the tax amnesty in Surabaya is 58,415 individual taxpayers registered in KPP Pratama Surabaya. The sampling technique chosen was judgmental sampling with slovin formula obtained 100 samples. This study was analyzed using partial least square with path analysis model. The results of this study indicate that the benefits of tax amnesty are perceived
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7

Tantio Dharma, Maya, and Stefanus Ariyanto. "Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang." Binus Business Review 5, no. 2 (November 28, 2014): 497. http://dx.doi.org/10.21512/bbr.v5i2.1008.

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Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes. Willingness and awareness to pay taxes represent a value contributed by someone (which has been determined by regulation). Tax is used to finance public expenditures without any direct benefit. Taxpayer’s awareness about taxation functions as state funding is needed to improve tax compliance and to determine the level of tax compliance in implementing their tax obligations. Limitation of th
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8

Trivedi, Viswanath Umashanker, and Amin Mawani. "Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance." Canadian Tax Journal/Revue fiscale canadienne 68, no. 3 (October 2020): 801–32. http://dx.doi.org/10.32721/ctj.2020.68.3.trivedi.

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Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and absence of corrupt auditors. In the second experiment, we examine taxpayers' compliance in the presence of corrupt tax auditors and compare it with their compliance in the presence of tax advisers retained by the taxpayers upon being audited. The bribes sought by corrupt auditors from audited taxpayers are expressed in the form of a percentage of t
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Ponomareva, Karina A. "Business splitting: compliance with the principle of tax certainty in law enforcement practice." Law Enforcement Review 4, no. 2 (June 30, 2020): 41–48. http://dx.doi.org/10.24147/2542-1514.2020.4(2).41-48.

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The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax
 regime, are considered in the article.
 The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning
 business splitting.
 The methodology. The author uses methods of theoretical analysis, particularly the theory
 of integrative legal consciousness, as well as legal methods, including formal legal method
 and analysis of recent judicial practice.
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10

Kurniasi, Dilla, and Halimatusyadiah Halimatusyadiah. "PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN, KEMUDAHAN DAN MANFAAT YANG DIRASAKAN WAJIB PAJAK UMKM TERHADAP KEPATUHAN MEMILIKI NPWP (Study Pada Wajib Pajak UMKM di Kota Bengkulu)." Jurnal Akuntansi 8, no. 2 (June 17, 2019): 101–10. http://dx.doi.org/10.33369/j.akuntansi.8.2.101-110.

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The objective of this research is to prove the influence of the socialization of taxation, understanding of taxation, convenience of taxation and benefits that were felt by UMKM taxpayers against compliance to have NPWP. Data used in this research are primary data that were obtained from questionnaires that distributed to taxpayers. The number of questionnaires distributed were 155 questionnaires, but only 93 questionnaires that could be processed. Data were analyzed by multiple linear regression that using SPSS program. The result of this research showed that the socialization of taxation, un
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Dissertations / Theses on the topic "Tax compliance benefits"

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Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t
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Smulders, Sharon Ann. "An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline." Thesis, 2013. http://hdl.handle.net/2263/37105.

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This study contributes to the body of knowledge on tax compliance costs to small businesses by pioneering research in South Africa on four fronts. Firstly, the study is the first to comprehensively quantify small business tax compliance costs – establishing a baseline against which future research can be benchmarked. Secondly, the study established that small businesses perceive tax compliance benefits to exist, but found that the respondents were generally unable to quantify them. Thirdly, it evaluated the perceived impact of the major small business tax concessions on the level of tax compli
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Books on the topic "Tax compliance benefits"

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Office, General Accounting. Tax administration: Information is not available to determine whether $5 billion in liberty zone tax benefits will be realized : report to Congressional Requesters. Washington, D.C: GAO, 2003.

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2

Office, General Accounting. Tax Administration: Most taxpayers believe they benefit from paid tax preparers, but oversight for IRS is a challenge : report to the Committee on Finance, U.S. Senate. Washington, D.C: GAO, 2003.

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3

Moeller, Andrea. Small Business Issues: Contracting, Compliance and Tax Benefits. Nova Science Publishers, Incorporated, 2019.

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4

Jouste, Maria, Milly I. Nalukwago, and Ronald Waiswa. Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan administrative tax data. 17th ed. UNU-WIDER, 2021. http://dx.doi.org/10.35188/unu-wider/2021/951-8.

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This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a difference-in-differences approach and administrative data covering both presumptive taxpayers and comparable small corporate income taxpayers, we find that the number of small business taxpayers filing tax returns and presumptive tax revenues increased substantially after the interventions. We argue th
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Volintiru, Clara. Tax Collection without Consent. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198796817.003.0010.

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This chapter examines tax collection in pre-modern Romanian provinces. Similar to the other case studies in this volume, legitimacy, the balance of powers, and administrative capacity influence greatly the fiscal and state-building process. Romanian rulers did not seek popular consent, nor did they actively engage in any form of social contract. Taxes were predominantly a burden imposed on behalf of neighboring foreign powers, or exploitative noblemen. Public goods and services were often provided by the Church. This chapter also explains some of the differences between the historical province
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6

Tax administration: Benefits of a corporate document matching program exceed the costs : report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1991.

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7

Schmidt, Susanne K. The Europeanization Effects of Case Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198717775.003.0007.

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Chapter 7 seeks to summarize what we can learn from different case studies concerning member-state responses to EU case law. Compliance with secondary law requires the implementation of specific policies, but case law cannot make comprehensive policy prescriptions. Instead, it normally prohibits certain member-state policies by declaring them to be in conflict with EU law. There can be no expectation for the one-dimensional impact of case law, I argue. Given that the Europeanization effects of case law have hardly been researched, I give an overview of different responses, structured according
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8

Tax administration: Increasing EFT usage for installment agreements could benefit IRS : report to congressional requesters. Washington, D.C: The Office, 1998.

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Book chapters on the topic "Tax compliance benefits"

1

Kenworthy, Lane. "Is Its Success Generalizable?" In Social Democratic Capitalism, 72–93. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190064112.003.0003.

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Abstract: Social democratic capitalism’s chief practitioners have been the Nordic nations: Denmark, Finland, Norway, and Sweden. Skeptics discount the Nordics’ success on the presumption that these nations have some unique feature that allows them, and only them, to reap the benefits of social democratic policies without suffering tradeoffs. Versions of this story identify the Nordics’ secret weapon as an immutable work ethic, superior intelligence, trust, solidarity, small population size, racial and ethnic homogeneity, institutional coherence, effective government, corporatism, a willingness to be taxed, tax compliance, strong labor unions, or low income inequality. I examine these hypotheses. None holds up to close inspection.
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2

Cnossen, Sijbren. "Why VAT?" In Modernizing VATs in Africa, 1–12. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0001.

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Chapter 1 shows that in about half of all countries on the African continent, tax revenue as a percentage of GDP (called the tax ratio) is around 15 per cent or less, which is not enough to finance more human and economic development. The instrument for greater domestic resource mobilization is a broad-based consumption tax, such as a VAT. Current VATs, however, are riddled with exemptions, exclusions and zero rates which depress revenue, are highly distortionary and greatly complicate VAT administration. The abolition of exemptions for goods, services, and entities and, more generally, unnecessary design differentiations would reduce the weight and sway of legal opinions and increase the administrative resources available for monitoring compliance with the VAT. Revenue should benefit.
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Reports on the topic "Tax compliance benefits"

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Bennett, Fran, Jonathan Shaw, and Mike Brewer. Understanding the compliance costs of benefits and tax credits. Institute for Fiscal Studies, July 2009. http://dx.doi.org/10.1920/re.ifs.2009.0070.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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