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Author: Ken Neil Devos Publisher: ISBN: Category : Income tax Languages : en Pages : 729
Book Description
Consequently, the findings of the study suggest that tax morals and, to a lesser degree, tax fairness, tax law enforcement, tax awareness, gender, education and income level, directly and indirectly influence compliance behaviour. It is envisaged that the results of this study [will] provide useful information for the Australian revenue authority and have implications for tax policy development."--Abstract.
Author: Ken Neil Devos Publisher: ISBN: Category : Income tax Languages : en Pages : 729
Book Description
Consequently, the findings of the study suggest that tax morals and, to a lesser degree, tax fairness, tax law enforcement, tax awareness, gender, education and income level, directly and indirectly influence compliance behaviour. It is envisaged that the results of this study [will] provide useful information for the Australian revenue authority and have implications for tax policy development."--Abstract.
Author: Ken Devos Publisher: Springer Science & Business Media ISBN: 9400774761 Category : Law Languages : en Pages : 356
Book Description
This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.
Author: Lex Fullarton Publisher: Columbia University Press ISBN: 383826715X Category : Business & Economics Languages : en Pages : 257
Book Description
In 'Heat, Dust, and Taxes,' Lex Fullarton explores the taxpayer compliance behavior of blue-collar workers in the Pilbara region of Western Australia in the 1990s who participated in mass-marketed tax avoidance schemes at significantly higher rates than any other group of Australian taxpayers.Investigating the motivational factors which might have caused that and providing a broad background and context, Fullarton considers the physical, economic, and social environments of the Pilbara region, highlighting the extremely harsh physical and social environments in which the locals live and work. He examines the history of tax avoidance schemes in Australia from the 1970s to the 1990s to illustrate the development of mass-marketed tax avoidance schemes. Drawing on first-hand interviews with the miners as well as archival and statistical material, this rich and detailed study skillfully reveals the dominant motivational factors leading to the remarkable spread of tax avoidance schemes.
Author: Nurshamimi Sabli Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
The power and trust relationship between tax authorities and taxpayers is thought to be important in shaping taxpayer compliance behaviour. While there is an increasing number of studies that have considered moral and emotional elements in tax decision-making, the nexus between taxpayers' levels of honesty and feelings of guilt towards their tax reporting decision is still poorly understood. In support of studies on the digital or platform economy and the rising number of individuals earning income digitally, this study seeks to identify factors that influence individuals' tax reporting decision of their digital income. Applying the Slippery Slope Framework, this study conducts a scenario-based experiment with 80 platform workers on an established digital platform. The findings reveal that high trust in authorities promotes tax reporting compliance by platform workers by increasing their levels of honesty and feelings of guilt for misreporting. Yet, this relationship is insignificantly moderated by the power condition. Nonetheless, we still believe that both enforcement and trust matter in achieving compliance in taxpayers' reporting.
Author: Binh Tran-Nam Publisher: ISBN: Category : Languages : en Pages : 35
Book Description
Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined to individual taxpayers whose main income is not derived from self-employment. Unlike previous studies, the taxes under study in this paper are inclusive of all taxes imposed by the federal and state/territory governments. Random sample selection was made possible with the assistance from the Australian Taxation Office (ATO). The survey of just over 4,000 individuals was conducted in late 2012, using international best practice. The response rate is acceptable and the data is shown to be representative and free of non-response bias. Average tax compliance costs are derived from sample data, and these results are combined with macro-statistics provided by the ATO to generate aggregate personal taxpayer compliance costs.The study demonstrates that personal taxpayer compliance costs have grown over the past 17 years, whether measured in absolute terms or relative to tax revenue or Gross Domestic Product (GDP). For example, average real personal taxpayer compliance costs (whether gross or net) rose by about 73 per cent in the period from 1995 to 2012. Most of the increase in tax compliance costs is attributable to the costs of tax advisers. The findings of this study suggest that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down the growth in personal tax compliance costs.
Author: Erich Kirchler Publisher: Cambridge University Press ISBN: 9781107321175 Category : Psychology Languages : en Pages : 278
Book Description
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Author: Ken Neil Devos
Author: Ken Neil Devos
Author: Ken Devos
Author: Margaret McKerchar
Author: Lex Fullarton
Author: Cassie Francis Bradley
Author: Anzir Nazir
Author: Nurshamimi Sabli
Author: Mila Gasco
Author: Binh Tran-Nam
Author: Erich Kirchler