Taxpayer compliance research
Tax Compliance and Enforcement: New Research and its Policy ...
This paper reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of ...
Indonesian Taxpayers' Compliance: A Meta-Analysis - Sciedu Press
With using meta-analysis approach, it is concluded that tax socialization, tax knowledge, tax awareness, tax service quality, tax sanction, and tax audit have ...
Determinants of Tax Compliance: A Contingency Approach - ProQuest
Traditionally, research focused on tax noncompliance has explored the overall relation between taxpayer characteristics and taxpayer compliance. The ...
Rethinking the research paradigms for analysing tax compliance ...
Throughout, we illustrate our arguments by reference to research that focuses espe- cially on the European experience. Paradigm (1): tax compliance behaviour as ...
The Impact of Tax Awareness on Tax Compliance - JTR
This study applies a quantitative analysis with a research sample of 380 individual taxpayers employed in various industries across Vietnam. The questionnaire ...
"Categorizing Taxpayers: A Mixed-Method Study on Small Business ...
Research Aims: The purpose of this study is to determine the underlying reasons behind the management's tax compliance and non-compliance decisions.
Testing the Models of Tax Compliance: The Use-tax Experiment
Researchers in a number of fields have explored the question of why people voluntarily comply with the tax laws. The resulting scholarship suggests that a ...
Publication: Property Tax Compliance in Tanzania: Can Nudges Help?
Property Tax Compliance in Tanzania: Can Nudges Help?. Policy Research Working Papers;10148. © World Bank, Washington, DC. http://hdl.handle.net/10986/37913 ...
Impact of Blockchain on Improving Taxpayers' Compliance
The purpose of this study is to examine the impact of blockchain technology on taxpayer compliance among US taxpayers, using it as a case study.
Academic Research on Tax Compliance - Larry Summers
Plumley, Alan H. 2002. “The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results.” In 95th Annual Conference on Taxation.
The importance of experiments for research into tax compliance is enhanced by the illegality of the failure to correctly comply with tax legislation. The ...
Cooperative Compliance: A New Approach to Managing Taxpayer ...
Katarzyna Bronżewska was a Research Fellow at IBFD and obtained her PhD at the University of Łódź, Poland. She specializes in tax administration consulting and ...
New ways of understanding tax compliance: From the laboratory to ...
Tax compliance research has been transformed in the twenty-first century. The number of studies has increased dramatically, allowing new methods to be ...
Assessing Tax Compliance Behavior Among Romanian Taxpayers
(2011). Determinants of tax compliance behaviour: A proposed model for Nigeria. International Research Journal of Finance and Economics, 78(1), ...
Does Whistleblowing Facility Affect Taxpayer Compliance?
According to the study's findings, whistleblowing positively impacts tax compliance, and trust partially mediates the effect of whistleblowing on tax ...
Tax, Compliance & Planning - Valuation Research Corporation
As an independent, third-party valuation firm, we can provide the support and best practices to value real and personal property as well as intangible assets, ...
The Impact of Tax Knowledge on Tax Compliance Case Study in ...
Tax compliance issue is a major problem in revenue generation by government in Kota Padang, Indonesia. This study therefore examines the impact of tax ...
Determinants of Tax Compliance: a Systematic Review
This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is ...
Effects of taxpayer compliance with taxpayer consciousness as ...
The results of the study show that tax sanctions and tax audits have a direct or indirect effect on taxpayer compliance.
5. Complexity, Compliance Costs, and Tax Evasion - De Gruyter
... Tax Law Violations · 4. The Criminal Deterrence Literature: Implications for Research on Taxpayer Compliance. 5. Complexity, Compliance Costs, and Tax Evasion.