Towards Integrating Antecedents of Voluntary Tax Compliance PDF Download

Author: Lemessa Bayissa Gobena
Publisher:
ISBN: 9789058924919
Category :
Languages : en
Pages : 152

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Author: Brian W. Huels
Publisher:
ISBN:
Category : Big Five model
Languages : en
Pages : 178

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The topic and “problem of tax compliance is as old as taxes themselves” (Andreoni, Erard, & Feinstein, 1998, p. 816). This statement helps explain why tax compliance issues remain such popular topics in the stream of academic and practitioner research. Much of the past research on tax compliance or non-compliance can be grouped into three main categories that relate to deterrence, economic reasons, and social or psychological theories (Cuccia, 1994). In a review of extant literature in these areas, research gaps remained to which this dissertation contributed. Specifically, gaps related to the relationship between tax compliance and personality traits, as well as a deeper understanding of the moderating influence of national culture on known influential variables related to tax compliance intentions were assessed. Two separate but interrelated studies were conducted to shed new light on the tax compliance issue: One study used survey data collected from individuals that file taxes in the United States while the other study employed secondary data from available archival sources (i.e., wave six of the World Values Survey). Various statistical techniques were employed including multilevel analysis (hierarchical linear modeling) as well as multivariate linear regression. Findings indicate that personality, specifically the trait of extraversion, bears a relationship with taxpayer non compliance intentions. Furthermore, results provide support for certain national cultural dimensions (masculinity, individualism, and uncertainty avoidance) having a moderating influence between several demographic predictors and taxpayer compliance intentions. Implications and limitations of this research are also provided.

Author: Rolf Nelson van Lieshout
Publisher: Rolf van Lieshout
ISBN: 9058926311
Category : Business & Economics
Languages : en
Pages : 234

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Public transport brings undisputed benefits to modern-day societies. Aside from providing an affordable means to get around, its supreme efficiency in comparison with private transport plays a crucial role in curbing congestion and pollution, highlighting the importance of adequate design and operation of public transport systems. The first part of this thesis seeks to improve the planning process of public transport operators by integrating planning steps that are traditionally performed sequentially. The first study considers a combination of line planning and vehicle scheduling, and presents methods that estimate how many vehicles are required to operate a line plan, without having to compute a timetable. The second study combines timetabling and vehicle scheduling, and develops a novel optimization model for jointly optimizing a periodic timetable and vehicle circulation schedule. The second part of this thesis investigates decentralized strategies for operating public transport, with a focus on railway systems. Such strategies could be preferable over conventional centralized and schedule-based control in various scenarios. The first study in this part presents a theoretical analysis of a simple, decentralized strategy for dispatching vehicles. The second study considers the application of decentralized control to out-of-control situations in railways, which includes the development of a solution algorithm to find line plans that are suited for these circumstances. The final study in this thesis tests decentralized dispatching of both vehicles and crew in a microscopic railway simulation.

Author: Erich Kirchler
Publisher: Cambridge University Press
ISBN: 9781107321175
Category : Psychology
Languages : en
Pages : 278

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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: John Hasseldine
Publisher: Emerald Group Publishing
ISBN: 1835495869
Category : Business & Economics
Languages : en
Pages : 241

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Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

Author: Julia Margarete Puaschunder
Publisher: Cambridge Scholars Publishing
ISBN: 1527544192
Category : Business & Economics
Languages : en
Pages : 335

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Intergenerational predicaments of climate change, over-indebtedness and demographic aging of the Western world population put pressure on future generations. As such, this book explores how corporate and financial social responsibility can leverage intergenerational harmony. The concept of responsibility is shown to underlie the international emergence of Corporate Social Responsibility (CSR), while the book also describes the rise of Socially Responsible Investment (SRI) in the international arena and the intrinsic socio-psychological motives of socially responsible investors. As shown here, in this age of climate change, over-indebtedness and demographic aging, future corporate and financial intergenerational leadership may continue to embrace social responsibility in order to ensure a sustainable future for humankind.

Author: Ken Devos
Publisher: Springer Science & Business Media
ISBN: 9400774761
Category : Law
Languages : en
Pages : 356

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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: James Alm
Publisher: Routledge
ISBN: 1136970657
Category : Business & Economics
Languages : en
Pages : 469

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Book Description
Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence. It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

Author:
Publisher: World Bank Publications
ISBN: 0821385240
Category : Business & Economics
Languages : en
Pages : 59

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Good revenue administration is a vital contributor to good government. This book examines the experience of 11 countries in integrating revenue administration to optimize effectiveness and enhance efficiency over the past three decades, either by merging tax and customs administration or unifying collection of tax and social contributions.

Author: Lars P. Feld
Publisher:
ISBN: 9780642768766
Category : Taxpayer compliance
Languages : en
Pages : 28

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