Relevant bibliographies by topics / Tax payer compliance

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

Academic literature on the topic 'Tax payer compliance'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 February 2022

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Journal articles on the topic "Tax payer compliance"

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Purnomolastu, Norbertus. "ANALYSIS OF RELATIONSHIP AMONG FACTORS THAT INFLUENCE ATTITUDE TAX PAYER ON TAX PAYER COMPLIANCE." Sosial & Humaniora 7, no. 1 (December 20, 2013): 22. http://dx.doi.org/10.24123/jsh.v7i1.676.

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The low tax ratio as comparison between tax revenue and gross domestic product rate of Indonesia compared with other countries indicated low tax payer compliance rate on compulsion to pay tax. The tax payer compliance level is influenced by factors of tax payer attitude and law supremacy. Stronger law supremacy will influence tax payer compliance and attitude in paying tax. The tax payer attitude is influenced by factors of service, socialization and law supremacy. Law supremacy can influence tax payer compliance in direct and indirect manner that in turn influence tax payer attitude and finally his/her compliance. By identifying the extent of socialization, service and law supremacy factors influence on tax payer attitude that will influence tax payer compliance it is expected to give benefit for stakeholder where in this case is taxation general directorate. By identifying which factor that has greaterinfluence it is expected to give more priority in performing influencing activities in improving tax revenue. Tax revenue improvement is expected to be able to improve tax ratio. Tax ratio increase is indication of increased tax payer compliance in performing his duty of paying tax.
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Khulsum, Umy Anisari, and Made Dudy Satyawan. "Pengaruh Karakteristik Usaha Wajib Pajak Badan Terhadap Tingkat Kepatuhan Berdasarkan Pengukuran Reporting Compliance (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Sawahan)." AKRUAL: Jurnal Akuntansi 6, no. 1 (October 14, 2014): 33. http://dx.doi.org/10.26740/jaj.v6n1.p33-51.

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AbstractTax is important source of state revenue for national development. One factor affecting tax revenue increase is tax payer compliance. Self assessment system that applied in Indonesia enable tax payer makes reporting non-compliance. Based on previous research conducted before tax reform 2007, many factors influence taxpayer compliance, one of them is characteristic of business. This study aims to determine the influence of business characteristics corporate tax payer toward level of compliance based on reporting compliance measurement after tax reform 2007. Characteristics of business corporate tax payers in this study include market orientation and business structure. This research method is quantitative. This study was conducted on the tax payer that registered in KPP Pratama Surabaya Sawahan. The analysis technique used is multiple linear regression. The results showed that variable market orientation affect level of compliance based on reporting compliance measurement. But, variables business structure does not affect level of compliance based on reporting compliance measurements.
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Siswanto, Eko Hadi, and Rachmi Septia Yustikasari. "Pemeriksaan Pajak Dan Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Studi Pada Wajib Pajak KPP Pandeglang." Liquidity 4, no. 1 (June 28, 2018): 20–25. http://dx.doi.org/10.32546/lq.v4i1.77.

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The purpose of this research is to study it there is positive influence of tax audit and tax payer compliance of tax receipts.The research method used is causal, with the unit of analysis Entity Tax Payer. Sampling method used stratified random sampling.The tax audit and tax payer compliance of tax receipts by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that’s positive influence of influence of tax audit and negative influence tax payer compliance of tax receipts.
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Supriyanti, Supriyanti, and Nur Hidayati. "PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK." Akuntansi dan Teknologi Informasi 7, no. 1 (May 26, 2019): 41–50. http://dx.doi.org/10.24123/jati.v7i1.1932.

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The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaire to the tax payer in Tax Service Department East Sidoarjo directly at 2007. There are 43 questioners collected. The result of validity and reliability from 44 question shows that all question is valid and reliable. So, the result of normality shows that data is normal distribution. The result of regression shows that just tax knowledge variable influence significantly toward tax payer compliance.
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Anugrah, Audrey, Zaitul Zaitul, and Herawati Herawati. "Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak." JAE (JURNAL AKUNTANSI DAN EKONOMI) 5, no. 1 (March 1, 2020): 77–87. http://dx.doi.org/10.29407/jae.v5i1.13444.

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The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.
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Holly, Anthony, Maouren Angel Soewandi, and Lukman Tuwo. "Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara." JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 1, no. 1 (October 1, 2019): 15–38. http://dx.doi.org/10.37715/jaef.v1i1.996.

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This research aims to determine (1) the influence of Modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from questionnaire were distributed to taxpayer in the KPP Pratama Makassar Utara. The sample determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of hypothesis test prove that modernization tax administration system has positive impact on the taxpayer compliance and tax knowledge has positive impact on the taxpayer compliance.
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Cahyono, Yuli Tri. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)." Riset Akuntansi dan Keuangan Indonesia 2, no. 2 (September 18, 2017): 163–75. http://dx.doi.org/10.23917/reaksi.v2i2.4923.

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This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income
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Zawitri, Sari, and Elsa Sari Yuliana. "Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)." Jurnal Ekonomi Bisnis dan Kewirausahaan 5, no. 2 (August 19, 2016): 144. http://dx.doi.org/10.26418/jebik.v5i2.17147.

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Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue.
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Nazir, Nazmel. "PENGARUH PENGETAHUAN PAJAK DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei atas WP-OP PBB di KPP Pratama Jakarta Pasar Rebo)." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 5, no. 2 (May 6, 2019): 85. http://dx.doi.org/10.25105/jipak.v5i2.4473.

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<p class="Style1"><em>The aims of this research is to make clear the phenomena about the relationship between the degree of tax knowledge, effectiveness of tax administration system and tax compliance. Whereas the objective is to test empirically about this relationship, based on the opinion ofthe individual tax payer ofland and building tax. The method used was verifiable. The source of data was individual tax payer of land and building tax wich formed as population, and the sample were determined by convenience sampling method. Sample data were collected using questionnaire. Data analysis was conducted by correlation and regression analysis. The results showed some empirical evidences that according to individual tax payer opinion: the degree of tax knowledge and the effectiveness of tax administration system, both partially and simultaneously, has (have) positive and significant effect to the tax compliance, Based on those results, it is suggested that the government must have such a mechanism assuring that all the tax rules are known by the tax payer, and that tax administration system must be continuously improved for tax payer convenience.</em></p>
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Novelasari, Deanty Kurnia, and Wiwik Utami. "The Effect of Tax Regulation Understanding, Justice Principles and Tax Sanction towards the Tax Payer Compliance." Scholars Bulletin 06, no. 02 (February 29, 2020): 46–52. http://dx.doi.org/10.36348/sb.2020.v06i02.002.

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Dissertations / Theses on the topic "Tax payer compliance"

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Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.

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Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacun
Essence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one
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Gangl, Katharina, Eva Hofmann, Barbara Hartl, and Mihaly Berkics. "The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary." Taylor & Francis, 2019. http://epub.wu.ac.at/6829/1/01442872.2019.pdf.

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Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and taxpayers, motivations to comply, and particularly, tax compliance. The present research examines the extended slippery slope framework (eSSF), which distinguishes tax authorities' instruments into different qualities of power of authority (coercive and legitimate) and trust in authorities (reasonbased and implicit), to shed light on the effect of differences between power and trust. We test eSSF assumptions with survey data from taxpayers from three culturally different countries (N = 700) who also vary concerning their perceptions of power, trust, interaction climates, and tax motivations. Results support assumptions of the eSSF. Across all countries, the relation of coercive power and tax compliance was mediated by implicit trust, which leads to an antagonistic climate and enforced motivation. The connection from legitimate power to tax compliance is partially mediated by reason-based trust. The relationship between implicit trust and tax compliance is mediated by a confidence climate and committed cooperation. Theoretical and practical implications are discussed.
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Wessels, Eugene. "Towards a conceptual decision support systems framework aimed at narrowing the tax gap in South Africa : a narrative case study." Thesis, 2014. http://hdl.handle.net/10500/13755.

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Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS.
Jurisprudence
D. Phil. (Information Systems)
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Books on the topic "Tax payer compliance"

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Gentile, Antonino, editor of compilation and Giannini, Silvia, editor of compilation, eds. Evasione fiscale e "tax compliance". Bologna: Società editrice Il mulino, 2012.

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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 that the interventions complement each other because both interventions were established around the same years, and the taxpayer register expansion programme focused on not only registering but also educating taxpayers with regard to tax compliance. We analyse the cost-effectiveness of the taxpayer register expansion programme and find that the benefits outweigh the costs.
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Book chapters on the topic "Tax payer compliance"

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Saraçoğlu, Fatih, Eren Çaşkurlu, and Elif Pürsünlerli. "Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?" In Taxes and Taxation Trends. InTech, 2018. http://dx.doi.org/10.5772/intechopen.70816.

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Yarova, Inessa, and Iryna Marekha. "FORMATION OF BUDGETARY AND TIME CONSTRAINTS ON THE IMPLEMENTATION OF ENVIRONMENTAL TAXATION IN UKRAINE: NATIONAL AND INTERNATIONAL ASPECTS." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-15.

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Formation of a budgetary and time constraints system on the implementation of environmental taxes should be carried out in the format of integrated social, environmental and economic policy (economic, energy, social, environmental), and is largely influenced by political processes. It was found that the environmental taxes implementation required defining budget and time constraints as the leading parameters in the field of tax regulation of environmental quality and efficiency of natural capital on an entrepreneurial and innovative basis. The economic essence of environmental taxation in the national security system is revealed through their main tax functions (fiscal, regulatory, incentive). In addition to the functions of environmental taxes, dysfunctions have been proposed such as: burdening, inflation and counteracting. Effectiveness of the implementation of environmental taxes functions is carried out on the basis of an appropriate system of indicators of their effectiveness at the macro level (in particular, the effectiveness of environmental tax revenues, assessment of fiscal effectiveness, etc.), taking into account the environmental payments effectiveness in foreign countries. In this paper, taking into account the existing proposals, the emphasis is on the criteria (indicators) as follows: effectiveness assessment of revenues from environmental taxation (in this case, the ratio of tax revenues and public environmental costs); fiscal efficiency (effectiveness); assessment of the motivational nature of environmental taxation. It is also stated that the assessment of the effectiveness of target functions implementation in the national security can be detailed in certain areas (energy, economic and environmental security), as well as depending on the tasks of management decisions by economic entities. From these perspectives optimization of the environmental taxes structure taking into account national specifics has been proposed. Taking into consideration the national specifics of nature management in Ukraine, the list of environmental taxes has been selected on the certain principles as follows: deteriorization of the ecological state; import dependence (dependence on energy imports); high demand for environmentally destructive goods; powerful natural and resource potential. A score assessment of environmental taxes compliance with the peculiarities of national nature management and national security has been proposed. It was stated that energy taxes have the maximum profitability potential and the highest eco – attributive efficiency. Also, a matrix of environmental taxes compliance with the criteria of fiscal and eco – attributive efficiency has been constructed.
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Nauli, Pujian, and Kodirin. "Differences in level of compliance between audited tax payers and their unaudited counterparts in the real estate business sector of Indonesia." In Public Sector Accountants and Quantum Leap: How Far We Can Survive in Industrial Revolution 4.0?, 270–74. Routledge, 2020. http://dx.doi.org/10.1201/9780367822965-55.

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Conference papers on the topic "Tax payer compliance"

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., Marthadiansyah, Inten Meutia, Mukhtaruddin ., and Dewa Saputra. "EMPIRICAL STUDY OF TAX PAYER COMPLIANCE IN TAX FILING: APPLYING THEORY OF PLANNED BEHAVIOR." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.14.

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Diah, Ahyar Muhammad, and Hasiara La Ode. "Factors Influencing Tax Payer Compliance to Fulfill the Obligation to Pay Tax in Samarinda Municipality." In Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icastss-19.2019.84.

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Marta, Genisha, Anisa Kusumawardani, and Irwansyah Irwansyah. "Tax Payer Compliance of SME (Small and Medium Enterprises): Samarinda Food Sector." In Mulawarman International Conference on Economics and Business (MICEB 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/miceb-17.2018.32.

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Chandra, Noldy, Moh Dharma Halwi, Rahma Masdar, Tampang, Muhammad Din, Nuraela Mapparessa, and Lucyani Meldawati. "The Effect of Tax Payer Awareness, Taxation Knowledge and the Implementation of Modern Tax Administration System on Taxpayer Compliance." In International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210220.028.

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Kamil, Islamiah. "The Effect of Zakat as A Reduction Of Taxed Income And Self Awareness Of Personal Personal Tax Payer (WPOP) Compliance." In Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.26-9-2020.2302685.

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Dermawan, Ketut Adnyana, Ni Komang Saputri Dewi, Luh Melly Astari, Ketut Febri Yantari, Ni Made Rusmiani, Ni Luh Gede Yastini, and Ni Kadek Pradnya Widiarini. "Factors Affecting the Tax Compliance Level of the Tax Payers." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.080.

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Hasibuan, Lisa Andayani, and Milla Sepliana Setyowati. "Sunset Policy in Local Tax (Vehicle Tax) Reviewed from Equity Principles and Its Impact on Tax Payers Compliance." In 2nd Social and Humaniora Research Symposium (SoRes 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200225.013.

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

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This paper presents a methodology for designing key features of a flexible wind turbine blade with an actively variable twist distribution. Simulation results suggest this capability can increase the aerodynamic efficiency during Region 2 operation. The concept for the flexible blade consists of a rigid spar with flexible modular segments that form the surrounding shells. The segments are additively manufactured. The associated compliances of the each individual segment and actuator placement determine the Twist Angle Distribution (TAD). It is assumed that the degree of flexibility for each segment will be established through the design and additive manufacturing (AM) processes. Moreover, the variations in compliance make it possible for the blade to conform to the desired set of TAD geometries. The design process first determines the TAD that maximizes the aerodynamic efficiency for discrete points of wind speed in Region 2. The results are obtained using the National Renewable Energy Laboratory (NREL) Aerodyn software and a genetic algorithm. The TAD geometry is then passed to a mechanical design algorithm that locates a series of actuators and defines the stiffness ratio between the blade segments. The process employs a computer cluster to create the TAD for a set of design scenarios. The design selections are found through an objective function. It minimizes the amount of deviation between the actual TAD and that found in the aerodynamic analysis. The free-shape TAD is determined in the final step. The geometry is chosen to minimize the amount of deflection needed to shape the TAD, which changes with Region 2 wind speed. A case study suggests that a blade with only five actuators can achieve the full range of TAD geometry. Moreover, the design solution can increase the efficiency at cut-in and rated speeds up to 3.8% and 3.3%, respectively.
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Tyrell, David. "Liquefied Natural Gas Tender Crashworthiness in Train-to-Train Collisions." In 2016 Joint Rail Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/jrc2016-5752.

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Research to facilitate industry efforts to safely use natural gas as a locomotive fuel is being directed by the Federal Railroad Administration’s (FRA’s) Office of Research, Development, and Technology. This research is being conducted cooperatively with the Association of American Railroads (AAR). The research results are being shared with the AAR’s Natural Gas Fuel Tender Technical Advisory Group (NGFT TAG), which includes AAR, Member Railroads, and FRA, with support from ARA and Volpe Center. The NGFT TAG is developing industry requirements, including crashworthiness requirements, for revenue-service natural gas fuel tenders. Five accident scenarios have been drafted by the NGFT TAG: a train-to-train collision, a grade-crossing collision, rollover, shell impact, and head impact. Each scenario includes a description of the equipment, the impact conditions, and the prescribed outcome. Conceptually, these tender scenarios parallel the scenarios described in 49 CFR Part 229 Appendix E for locomotive crashworthiness. The focus of the NGFT TAG discussions has expanded to include alternative static requirements. Conceptually, the tender static requirements parallel the requirements for locomotive crashworthiness in AAR S-580. Requirements in S-580 for locomotive structure include static load capacities, material properties, and material thicknesses. For conventionally-designed locomotives, meeting the static requirements of S-580 is accepted as meeting the dynamic requirements of Appendix E. The tender static requirements under development are intended to provide the same level of crashworthiness as the previously proposed dynamic requirements. The primary advantage of static crashworthiness requirements is that compliance can be shown with classical closed-form engineering analyses. A disadvantage is that design features are presumed, such as the inclusion and location of collision posts in a conventional locomotive design. Design features are not presumed in dynamic crashworthiness requirements; however, compliance must be shown with a design-specific validated computer simulation model. So while dynamic requirements allow for a wide range of design approaches, showing compliance often requires extensive effort. This paper focuses on technical information to help support development of alternative static requirements for the train-to-train collision scenario. The goal of the static requirements is to provide the same level of crashworthiness as the dynamic requirements under discussion by the NGFT TAG. Tender features capable of providing the desired level of performance are proposed. These features have been selected such that a tender with these features would be crashworthy-compatible with a wide range of new and existing locomotive structural designs.
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Goodfellow, Ray, and Rory Belanger. "Challenges of Hot Tapping Into a Sour Gas Transmission Line." In 2000 3rd International Pipeline Conference. American Society of Mechanical Engineers, 2000. http://dx.doi.org/10.1115/ipc2000-101.

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Chevron Canada Resources recently completed a hot tap on the Simonette high-pressure sour gas transmission line near Grande Prairie, Alberta. The hot tap was required to bring on new production into the Simonette pipeline without shutting in existing production. The hot tap was completed under full line pressure and gas/condenstate flow during the winter with temperatures averaging −20°C. The design pressure of the 12 “ Gr. 359 Cat II pipeline is 9930 kPa and the line operates at 8200 kPa. The gas in the main transmission line is approximately 2% H2S and 4% CO2. The gas being brought on through the 4″ hot tap tie-in was 21% H2S and 5% CO2. At the tie-in point the transmission line temperature was 3°C. Safely welding on the pipeline under these conditions was a considerable technical challenge. In welding sour service lines it is critical that the final weld hardness be below Vickers 248 micro hardness. This can be very difficult to achieve when welding on a line transporting a quenching medium of gas and condensate. In addition, hydrogen charging of the steel from operation in sour service can lead to hydrogen embrittlement during welding. Ludwig & Associates developed the hot tap weld procedure and extensively tested the procedure to ensure that suitable weld microhardness was achievable under pipeline operating conditions. As part of the procedure development the welder who would perform the hot tap was tested repeatedly until he could confidently and successfully complete the weld. During fieldwork, the welding was rigorously monitored to ensure procedural compliance thereby minimizing the possibility of elevated hardness zones within the completed weldment. This paper will detail with the technical development of the hot tap welding procedure and the successful field implementation.
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Reports on the topic "Tax payer compliance"

1

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. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.
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Adeniran, Adedeji, Mma Amara Ekeruche, and Chukwuka Onywkwena. The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria. Institute of Development Studies (IDS), June 2021. http://dx.doi.org/10.19088/ictd.2021.011.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in Nigeria, we find that information interventions can play an important role in ensuring tax compliance. Specifically, targeting information around what people can directly observe can be a way to improve tax compliance. Providing information on punishment or good practices that appeal to feelings of morality yields higher tax compliance.
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3

Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, May 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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