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Relevant bibliographies by topics / Tax returns

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Academic literature on the topic 'Tax returns'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Tax returns"

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Bhattacharjee, Sudip, Kimberly K. Moreno, and Debra A. Salbador. "The Impact of Multiple Tax Returns on Tax Compliance Behavior." Behavioral Research in Accounting 27, no. 1 (2014): 99–119. http://dx.doi.org/10.2308/bria-50976.

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ABSTRACTTax compliance research has used prospect theory to describe taxpayers' behavior finding that taxpayers with pending payments due (loss frame) report more aggressively than taxpayers with pending refunds (gain frame). Since taxpayers often file multiple returns and prior research has only examined the impact of single returns on compliance behavior, we extend the research by incorporating the element of taxpayers filing multiple returns (state and federal returns). This study compares taxpayers' behavior in a single net refund or single net payment due condition versus a multiple refun

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Guenther, David A., and Richard C. Sansing. "Implicit Tax, Tax Incidence, and Pretax Returns." Accounting Review 98, no. 2 (2023): 201–14. http://dx.doi.org/10.2308/tar-2021-0309.

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ABSTRACT We investigate the relation between tax rates and pretax returns by showing how implicit tax, tax incidence, and tax capitalization change in response to a tax rate change. We examine these issues in the context of both financial assets and real investments made by corporations in a competitive equilibrium in which all investments earn the same after-tax rate of return. Results show that the pretax return increases in the statutory tax rate due to an explicit tax rate effect and decreases due to a cost of capital effect; the net effect is ambiguous. In contrast, the implicit tax rate

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Callihan, Debra S., and Richard A. White. "An Application of the Scholes and Wolfson Model to Examine the Relation Between Implicit and Explicit Taxes and Firm Market Structure." Journal of the American Taxation Association 21, no. 1 (1999): 1–19. http://dx.doi.org/10.2308/jata.1999.21.1.1.

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A firm can take advantage of preferential tax provisions to lower its explicit tax burden. In the absence of market frictions, this differential tax treatment gives rise to differences in pre-tax returns across investments, defined as an implicit tax (Scholes and Wolfson 1992). Market structures that are other than perfectly competitive can impede the realization of implicit taxes (which represent lower pre-tax returns) by allowing firms to earn extra-normal after-tax returns (Wilkie 1992). This study estimates implicit tax rates and investigates the relation between a firm's implicit tax rate

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Armstrong, James R. "Delinquent tax returns." Optometry - Journal of the American Optometric Association 82, no. 10 (2011): 645–47. http://dx.doi.org/10.1016/j.optm.2011.08.006.

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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 2 (2022): 210–18. http://dx.doi.org/10.47467/visa.v3i3.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat.  Keywords : Income Tax, Taxpay

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Zain Dalimunthe, Mutiara, and Arnida Wahyuni Lubis. "Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP pratama rantau prapat." VISA: Journal of Vision and Ideas 3, no. 1 (2022): 210–18. http://dx.doi.org/10.47467/visa.v3i1.1594.

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The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat.  Keywords : Income Tax, Taxpay

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Wardana, Arief Budi, Supriyadi, and Trisulo. "Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren." Jurnal Abdi Mandala 3, no. 2 (2024): 52–61. http://dx.doi.org/10.52859/jam.v3i2.695.

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Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using

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Nichols, Nancy B. "Criminal Prosecution of Tax Return Preparers." ATA Journal of Legal Tax Research 6, no. 1 (2008): 24–42. http://dx.doi.org/10.2308/jltr.2008.6.1.24.

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Over 61 percent of individual taxpayers, accounting for more than 76 million returns, utilized the services of paid preparers in 2005. However, hiring a paid preparer does not assure the taxpayer or the government that the return will be prepared correctly. Tax return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns completed for their clients or fictitious taxpayers. Preparers may also manipulate income figures to fraud

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Wahyuni, Neni, Idhar Yahya, and Sirojuzilam . "Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office." International Journal of Research and Review 8, no. 12 (2021): 557–68. http://dx.doi.org/10.52403/ijrr.20211268.

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This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting indivi

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Sawyers, Roby B., David L. Baumer, and Wade M. Chumney. "Insider Trading and IRC Section 6103(e)(1)(D)(iii)." ATA Journal of Legal Tax Research 14, no. 1 (2016): 58–71. http://dx.doi.org/10.2308/jltr-51505.

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ABSTRACT Tax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances, Internal Revenue Code (IRC) Section 6103(e)(1)(D)(iii) provides that corporate shareholders who meet a 1 percent ownership criterion can request from the Internal Revenue Service (IRS) a copy of the corporate tax return. In this paper, we discuss the legislative history of IRC Section 6103 as it relates to tax return disclosure in general (for individual and corporate returns) and its precursors that provide for disclosure of corporate tax returns to

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Dissertations / Theses on the topic "Tax returns"

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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.

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Lee, Michelle. "Carried Interest: Beyond Mitt Romney's Tax Returns." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/535.

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This paper discusses the rise of carried interest in investment partnerships and its controversial tax treatment; it looks into the history of private equity as well as recent literature in determining whether its current treatment is justified, and moreover, suggests further considerations with regards to the matter.

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Koski, Timothy R. "The influence of tax preparer psychological commitment and client payment status on the aggressiveness of tax preparer decision making /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9901253.

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Kenchington, David Graham. "Is the Average Dividend Tax Penalty of Investors Capitalized into Expected Returns?" Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/306917.

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Capital asset pricing models predict the tax penalty capitalized into expected returns reflects the average tax rate of all investors in a market (average rate theory). To test this theory, I argue stock markets in developed European countries and the U.S. form an integrated market, where the tax capitalized reflects the average rate of investors across these countries. If this is the case, when the U.S. dividend tax rate was cut by 60 percent in 2003, the average rate theory predicts a decrease in the tax capitalized in European stocks. In contrast, firms in less integrated European countries

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Modise, Kagiso Eagile. "Media Coverage and the Cross Section of Stock Returns A Probe into the JSE." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31081.

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Through reaching a wide-ranging population of investors, both institutional and individual, mass media coverage of stocks markets can alleviate financial information frictions and consequently affect the valuation of securities even when it does not present genuine news. The empirical objective of this research is to investigate this hypothesis by studying media reporting and changes in average stock returns. By constructing two portfolios of stocks divided into “stocks without media coverage” and “stocks with media coverage” an investigation can be carried to find out which portfolio outperfo

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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ

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Jankeeparsad, Raphael Waren. "Acceptance of the electronic method of filing tax returns by South African taxpayers." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/41578.

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The South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government initiatives, the electronic filing system (eFiling), which allows tax returns to be filed electronically, has been available to taxpayers since 2006. Despite many taxpayers adopting this method, a large number are st

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Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.

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Sumner, Jeanie Grace. "An Analysis of the Effect of State Regulation of Commercial Income Tax Preparers on the Quality of Income Tax Returns." PDXScholar, 1989. https://pdxscholar.library.pdx.edu/open_access_etds/1172.

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Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis. Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified. Recently data from the 1979 cycle

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WEISS, MIRA. "THE EFFECTS OF AFTER-TAX RETURN DISCLOSURE ON INVESTOR DECISION MAKING." Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1112119172.

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Books on the topic "Tax returns"

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Axelrod, Lawrence M. Consolidated tax returns: Tax planning and compliance for consolidated groups. 4th ed. Thomson/West, 2008.

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Alpert, Herbert H., and Leon M. Nad. Consolidated tax returns, 1985. Practising Law Institute, 1985.

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Hall, Deborah J. Preparing gift tax returns. Massachusetts Continuing Legal Education, 1997.

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J, Cushing Leo, and Babson Katherine L, eds. Preparing estate tax returns. Massachusetts Continuing Legal Education, 1997.

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Murray, Cornelius J. Preparing gift tax returns. MCLE, 2007.

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H, Kane Alan, Andreasen Steven W, Washington State Bar Association. Real Property, Probate & Trust Section., and Washington State Bar Association. Continuing Legal Education Committee., eds. Federal estate tax returns. WSBA, 1994.

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J, Cushing Leo, and Babson Katherine L, eds. Preparing estate tax returns. 3rd ed. Massachusetts Continuing Legal Education, 2004.

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Service, United States Internal Revenue. Information returns. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1988.

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Hopson, James F. Income tax fundamentals for 1990 tax returns. Irwin, 1991.

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Hopson, James F. Income tax fundamentals for 1992 tax returns. Edited by Meyer Kent Wyatt, Pauley Patricia, and Hopson Patricia D. Irwin, 1993.

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Book chapters on the topic "Tax returns"

1

McGill, Ross. "Information Reporting and Tax Returns." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_5.

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McGill, Ross K. "Information Reporting and Tax Returns." In US Withholding Tax. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_5.

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Sinclair, Walter. "Returns, assessments and repayment claims." In St. James’s Place Tax Guide 2002–2003. Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_16.

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Morgan, Jamie. "The Empirical Arguments for Specific Benefits of Private Equity: Returns to Investors, Employment, and Tax." In Private Equity Finance. Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230594876_8.

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Regan, W. T. "Congressional Leaders Respond to Release of Trump Tax Returns and Debate Presidential Tax Audit Act : December 21, December 22, and December 30, 2022." In Historic Documents of 2022. CQ Press, 2023. http://dx.doi.org/10.4135/9781071901601.n59.

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Nuno Teixeira, Pedro, and Manja Klemenčič. "Valuing the Civic Role of University Education in an Age of Competition and Rapid Change." In The Promise of Higher Education. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67245-4_23.

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AbstractIn recent decades the discourse about higher education (HE) has been dominated by an instrumentalist view that emphasized the labour market benefits for graduates and the net (social) returns to tax payers for the public funding of HE (Psacharopoulos and Patrinos 2010). Nonetheless, HE’s contribution to students’ development and life is much broader than that through several non-market benefits to graduates, including improved health, improved education prospects for children, and greater longevity (see McMahon 2009). Furthermore, the effects of HE are visible in many civic dimensions,

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Liu, Jing, Laura Bowling, Christopher Kucharik, et al. "Tackling Policy Leakage and Targeting Hot Spots Could Be Key to Addressing the “Wicked” Challenge of Nutrient Pollution from Corn Production in the United States." In SIMPLE-G. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-68054-0_14.

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AbstractReducing nutrient loss from agriculture to improve water quality requires a combination of management practices. However, it has been unclear what pattern of mitigation is likely to emerge from different policies, individually and combined, and what are the impacts on land use and farm returns at both local and national levels. We address this research gap by developing an integrated multiscale framework that evaluates alternative nitrogen loss management policies for corn production in the United States. This approach combines site- and practice-specific agroecosystem processes with a

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Braunerhjelm, Pontus, and Magnus Henrekson. "Tax Policy to Stimulate Innovation and Entrepreneurship." In International Studies in Entrepreneurship. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-42756-5_5.

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AbstractTaxation, undeniably one of the most influential tools at a policymaker’s disposal, plays a pivotal role in stimulating innovation and entrepreneurship. As such, we dedicate here a separate chapter to tax policy and the effects it can have. The tax structure influences not only the overall volume of innovative entrepreneurship, but also the channels through which it wields its impact. Tax rules and tax rates determine the extent to which net return differs from gross return for potential entrepreneurs and other actors in the collaborative innovation ecosystem.

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Seber, George A. F., and Matthew R. Schofield. "Tag Returns from Dead Animals." In Statistics for Biology and Health. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18187-1_3.

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Graetz, Michael J. "Tax Spending." In 100 Million Unnecessary Returns. Yale University Press, 2008. http://dx.doi.org/10.12987/yale/9780300122749.003.0005.

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Conference papers on the topic "Tax returns"

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Rosariandoko Wijanarko, Hubertus Maria, Aries Wicaksono, Stella Tio Caroline, Hubertus Davy Yulianto, and Reynaldi Pandu Wiranata. "Evaluation of The Use of Electronic Application of Unified Income Tax Withholding Slip For Monthly Tax Returns Using The UTAUT Method." In 2025 5th International Conference on Innovative Research in Applied Science, Engineering and Technology (IRASET). IEEE, 2025. https://doi.org/10.1109/iraset64571.2025.11008295.

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Schijndel, Jan van, Rutger de Mare, Nort Thijssen, and Jim van der Valk Bouman. "Design of a policy framework in support of the Transformation of the Dutch Industry." In The 35th European Symposium on Computer Aided Process Engineering. PSE Press, 2025. https://doi.org/10.69997/sct.191715.

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In 2022 the Dutch Energy System used some 2700 PJ of energy. Some 86% of its input was natural gas, crude oil and coal. The other 14% were renewables. A network of power-generation units, refineries and petrochemical complexes converted fossil resources into heat (700 PJ), power (400 PJ), transportation fuels (500 PJ) and chemicals (400 PJ). Some 700 PJ were lost due to conversion and transport. CO2 emissions were 160 Mt in 2022 of which 65 Mt by industry and 30 Mt by mobility. Transformation of this system into a Net Zero CO2 system calls for replacement of fossil resources by renewable heat,

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Kallenberg, Gordon P. "Metallurgical Evaluation of a Bulged FCC Reactor." In CORROSION 2001. NACE International, 2001. https://doi.org/10.5006/c2001-01531.

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Abstract A Fluid Catalytic Cracking (FCC) reactor in service at a petroleum refinery perforated in 1998 while operating under steady-state conditions. While the perforation was confined to a small area, a fire resulted from the release of hydrocarbons. Inspection of the reactor after the fire revealed a noticeable bulge over an extensive area near the top of the reactor shell. Local melting of the shell, resulting from the unintentional burning of coke deposit within the vessel, was determined to be the root cause of perforation. The internal burning resulted from the local buildup of coke bet

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Korobova, Alexandra Petrovna, and Ksenia Olegovna Koroleva. "COMPARATIVE LEGAL ANALYSIS OF TAX RETURNS IN RUSSIA AND THE UNITED STATES." In Актуальные аспекты развития современной науки. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/cadms-2020-pp.467.

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Tomić, Nenad, Aleksandra Vasić, and Violeta Todorović. "USING EVENT STUDY ANALYSIS TO DETERMINE THE INFLUENCE OF DONALD TRUMP’S ELECTION RESULTS ON FINANCIAL SECTOR." In Eighth International Scientific Conference Contemporary Issues in Economics, Business and Management [EBM 2024]. Faculty of Economics, Kragujevac, 2025. https://doi.org/10.46793/ebm24.385t.

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The event study methodology was applied in this paper in order to determine the effects of the results of the presidential elections in the United States of America on financial sector companies. The analysis focused on three election cycles in which Donald Trump participated as the candidate of the Republican Party. The goal was to determine whether the election results led to the creation of an abnormal return and, if so, what was its sign. The assumption is that the sign of the abnormal return will depend on the outcome of the election, because in general the Republican Party is perceived a

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Gbakon, Kaase. "Impact of the Finance Act 2020 on Gas Utilization Projects." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207104-ms.

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Abstract The newly passed Finance Act 2020 (FA2020) in Nigeria is reviewed especially as it relates to the oil and gas industry. The review is partly executed by modeling the specific provisions of the Act that impact gas utilization projects. The effect of the provisions on investor returns as well as the extent to which government objectives are met is ascertained – the government objectives being to prevent tax leakage via excessive financing costs, as well as encourage gas development and utilization. A qualitative assessment of the FA2020 is first conducted to examine its provisions appli

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Gryzunova, Natalia V., Olga V. Romanchenko, Usmon S. Karimov, Fatimat D. Ulbasheva, and Elena I. Gromova. "Modern dividend policy strategies for sustainable socio-economic development." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.rucg6894.

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The present time needs additional drivers for economic growth and market stabilization instruments which could be represented by dividend and tax policies. The main priority today (not only in Russia, but worldwide) is stability. Many companies form target groups of minority, institutional and majority shareholders and investors and motivate their specific fiscal behavior towards the company. All of this requires financial and social innovations and dividend strategies. The purpose of the article is identification of dependence between the dividend policy, key company performance parameters an

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Chvertko, Liudmyla, and Illia Puholovko. "Challenges of digital platforms implementation for cooperation of business and tax authorities." In Economic Security in the Context of Systemic Transformations, 3rd Edition. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/escst2023.15.

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Digitalization and transformation to innovative solutions are essential trends in the development of taxation and other areas. In general, the continuous evolution of IT technologies is a crucial factor in digitizing most processes in the modern world. The Main effects and consequences of digitalization are the collection of large amounts of information (big data), which is analyzed by AI and used to make decisions in various areas of economic and social, government, and legislative activities. Today, humanity accumulates as much data as the human brain cannot comprehend and process in a lifet

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Sastri, IIDAM, Luh Kade Datrini, I. Gst Prama Yoga, Ketut Sudarmini, and Ni Nym Rusmiati. "Guidance on Aspects of Taxation and Filling of Annual Personal Tax Returns at SMEs, Mengwi Sub-district, Badung." In Proceedings of the 2nd Warmadewa Research and Development Seminar (WARDS), 27 June 2019, Denpasar-Bali, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.13-12-2019.2299058.

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Lim, Choong Heng, Temmy Harianto Dharmadji, Azrin Kassim, Muhammad Usman Ul Haq Sethi, and Muhammad Kamran Qureshi. "Competitive Evaluation of Malaysia Enhanced Profitability Terms with Southeast Asia Fiscal Terms." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22162-ms.

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Abstract Malaysia has introduced a shallow-water enhanced profitability term (EPT) production sharing contract (PSC) in the year 2021 to reward a PSC contractor with equitable returns reflecting the business risk and the opportunity to accelerate development and monetization. This study evaluates the attractiveness of the EPT against several fiscal terms adopted in southeast Asia, including Indonesia, Vietnam, Thailand, and Myanmar. This paper established an offshore shallow-water field development analogue project with a total production volume of 68 MMbbl, capital expenditure (Capex) of USD

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Reports on the topic "Tax returns"

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Poterba, James. The Estate Tax and After-Tax Investment Returns. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w6337.

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Kopczuk, Wojciech. Bequest and Tax Planning: Evidence From Estate Tax Returns. National Bureau of Economic Research, 2006. http://dx.doi.org/10.3386/w12701.

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Mayega, Jova, Ronald Waiswa, Jane Nabuyondo, and Milly Nalukwago Isingoma. How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.007.

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The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return forms; (b) accuracy – the extent to which the submitted information is correct; (c) consistency – the extent to which taxpayers submit similar information in cases where the same information is required in different types of tax returns, or submitted in the same type of tax return, but for different time periods; and (d) permanence – the extent to which the returns are likely to

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Bergstresser, Daniel, and James Poterba. Do After-Tax Returns Affect Mutual Fund Inflows? National Bureau of Economic Research, 2000. http://dx.doi.org/10.3386/w7595.

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Gee, Geoffrey, Jacob Goldin, Joseph Gray-Hancuch, Ithai Lurie, and Vedant Vohra. The Claiming of Children on U.S. Tax Returns. National Bureau of Economic Research, 2024. https://doi.org/10.3386/w33277.

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Poterba, James, and Scott Weisbenner. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6616.

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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005068.

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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could ben

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Feenberg, Daniel, and James Poterba. Which Households Own Municipal Bonds? Evidence From Tax Returns. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3900.

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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in

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Rossel, Lucia, Fabrizio Santoro, and Naphtal Hakizimana. Technology Evolution and Tax Compliance: Evidence from Rwanda. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.048.

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Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness remains limited. In Rwanda, the Revenue Authority introduced a more advanced version of its electronic billing machines (EBM) to enhance its ability to track business transactions remotely and to improve taxpayers’ experience of using the machines. Using a wealth of administrative data collected by the Revenue Authority, this paper evaluates the impact of the adoption of EBM2 on the

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