- Taxpayer compliance research🔍
- Tax Compliance and Enforcement🔍
- Results of a Survey Measuring Business Tax Compliance Costs🔍
- A self|employed taxpayer experimental study on trust🔍
- A Field Experiment on Delivery Methods for Increasing Tax ...🔍
- Taxpayer Compliance🔍
- Explaining Tax Compliance🔍
- Study of the Role of Preparers in Relation to Taxpayer Compliance ...🔍
Taxpayer compliance research
Taxpayer compliance research | Internal Revenue Service - IRS
Find articles and publications on research about taxpayer behavior in complying with the tax laws. This includes information on compliance ...
Tax Compliance and Enforcement
This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent ...
Results of a Survey Measuring Business Tax Compliance Costs
deduction. A limited number of other studies gauge US business tax compliance costs in ways that are comparable across countries, generally ...
A self-employed taxpayer experimental study on trust, power, and ...
Additionally, self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those ...
A Field Experiment on Delivery Methods for Increasing Tax ...
... taxpayer contact information can significantly improve the collection of delinquencies ... Research Insights: Can Rewards Improve Tax Compliance? As policymakers ...
Taxpayer Compliance, Volume 1: An Agenda for Research on JSTOR
Taxpayer Compliancewill be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and ...
Explaining Tax Compliance - Upjohn Research
actually observed. The puzzle of tax compliance—and the challenge facing people working in this area—is to explain why people pay taxes. The study ...
Tax Compliance and Enforcement: An Overview of New Research ...
The recent evidence has strengthened my belief that deterrence remains the most crucial policy instrument in addressing noncompliance, and thus attention must ...
Study of the Role of Preparers in Relation to Taxpayer Compliance ...
A Bootstrap Approach, 2007 IRS RESEARCH CONFERENCE 1 (2007). 3 IRC § 7701(a)(36). The Internal Revenue Code defines an income tax return preparer as “any person.
Tax designation effects on compliance: An online experiment with ...
In this paper, we investigate compliance effects of a new tax morale approach recently brought to light both in research and in policy practice. The core ...
Analyzing the Nature of the Income Tax Gap
Source: Federal Tax Compliance Research, IRS Publication 1415 (4-96). GAO/T-GGD-97-35. Page 9. Page 12. Appendix I.
Compliance studies - Washington Department of Revenue
Compliance studies. This study focuses exclusively ... taxpayer noncompliance for state taxes included on the Department's combined excise tax return.
Behavioral interventions in tax compliance : evidence from Guatemala
DETAILS · Author. Kettle,Stewart. Hernandez Hernandez,Marco Antonio. Ruda,Simon. Sanders,Michael · Document Date. 2016/06/01 · Document Type. Policy Research ...
Full article: An evaluation of tax compliance among small businesses
Purpose: The purpose of this study was to evaluate the tax compliance behaviour of small business owners in order to propose strategies to improve tax ...
Tax Compliance and Enforcement - American Economic Association
... Abstract: This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses o...
Leveraging Data to Improve Tax Compliance for Micro and Small ...
A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on ...
Tax Research: IRS Has Made Progress but Major Challenges Remain
GAO reviewed the Internal Revenue Service's (IRS) tax compliance research program, focusing on: (1) the success IRS has had with its new research...
Tax Compliance Challenge through Taxpayers' Typology - MDPI
Generally, studies report mixed findings on the relationship between tax rate and tax compliance. One group of authors argues that higher tax rates reduce ...
An analysis of taxpayer compliance decisions using paper and ...
software). We find that taxpayers using software with a tax position indicator report more (less) cash revenue depending on their “tax due” (“refund”) position, ...
Checkpoint Tax Compliance Guidance and Research - 7 Day
PPC's Tax Deskbooks and Planning Guides from Thomson Reuters Checkpoint have been relied on by thousands of practitioners for over 25 years. The reason is ...