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Author: Jack Manhire Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
One of the IRS's principal goals is to maximize voluntary compliance. Yet, there is often a great deal of confusion and consternation when taxpayers discover that the IRS refers to the annual filing and payment ritual as “voluntary;” especially since most taxpayers do not believe they have a choice when it comes to filing and paying their taxes. What does voluntary compliance mean? Does it mean taxpayers can volunteer to file returns and pay taxes, much as one might volunteer to make a charitable donation? Does it mean taxpayers don't have to comply with the tax laws if they don't feel like it? How can it be a federal crime to not file or pay taxes if compliance is voluntary? This essay offers a government perspective as to why the IRS uses this sometimes perplexing term. After investigating (and dismissing) a possible literal defense, the essay surveys the IRS's history to see why voluntary compliance is such a critical part of the U.S. tax system. The essay then recommends changing the term from voluntary to cooperative compliance to retain the government's meaning while lessening taxpayer confusion.
Author: Jack Manhire Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
One of the IRS's principal goals is to maximize voluntary compliance. Yet, there is often a great deal of confusion and consternation when taxpayers discover that the IRS refers to the annual filing and payment ritual as “voluntary;” especially since most taxpayers do not believe they have a choice when it comes to filing and paying their taxes. What does voluntary compliance mean? Does it mean taxpayers can volunteer to file returns and pay taxes, much as one might volunteer to make a charitable donation? Does it mean taxpayers don't have to comply with the tax laws if they don't feel like it? How can it be a federal crime to not file or pay taxes if compliance is voluntary? This essay offers a government perspective as to why the IRS uses this sometimes perplexing term. After investigating (and dismissing) a possible literal defense, the essay surveys the IRS's history to see why voluntary compliance is such a critical part of the U.S. tax system. The essay then recommends changing the term from voluntary to cooperative compliance to retain the government's meaning while lessening taxpayer confusion.
Author: Samuel O. Idowu Publisher: Springer Nature ISBN: 3030392295 Category : Business & Economics Languages : en Pages : 268
Book Description
This book presents the latest evidence on, and new approaches to, the development of Corporate Social Responsibility in emerging and established economies. To do so, it examines a broad range of industries, from fashion to banking, and various aspects, like accounting, information security, and human resource management. Special emphasis is placed on the role of education. The case studies gathered here analyse both small and medium sized companies, as well as listed enterprises. The book is a valuable resource for researchers in the fields of sustainability and corporate responsibility, provides student teaching cases for courses on CSR and sustainable management, and offers blueprints for professionals seeking guidance and inspiration on their path towards responsible business operations.
Author: Ali Farazmand Publisher: Springer Nature ISBN: 3030662527 Category : Law Languages : en Pages : 13623
Book Description
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.
Author: OECD Publisher: OECD Publishing ISBN: 9264724788 Category : Languages : en Pages : 150
Book Description
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author: Andrew Okello Publisher: International Monetary Fund ISBN: 1475525699 Category : Business & Economics Languages : en Pages : 38
Book Description
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Author: OECD Publisher: OECD Publishing ISBN: 9264424083 Category : Languages : en Pages : 355
Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: OECD Publisher: OECD Publishing ISBN: 9264755020 Category : Languages : en Pages : 68
Book Description
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Author: Jack Manhire Publisher: ISBN: Category : Languages : en Pages : 6
Book Description
The IRS's audit enforcement policy is based on the principle that audits deter taxpayers from cheating and therefore increase voluntary tax compliance. For more than forty years, however, there has been considerable debate over whether higher audit rates actually contribute to increased voluntary tax compliance. Many scholars today believe that this “deterrence theory” is incorrect since the overall data does not comport with the theory. Taxpayers, therefore, must voluntarily comply with their tax obligations for reasons other than an increased probability of getting audited. While this conclusion might be true for individual income tax returns overall, it appears there are certain sub-categories of tax returns for which audits actually do matter. For these groups, audits might affect voluntary tax compliance levels more directly.
Author: OECD Publisher: OECD Publishing ISBN: 9264223215 Category : Languages : en Pages : 64
Book Description
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Author: Jack Manhire
Author: Jack Manhire
Author: Samuel O. Idowu
Author: Ali Farazmand
Author: OECD
Author: Joel Slemrod
Author: Andrew Okello
Author: OECD
Author: OECD
Author: Jack Manhire
Author: OECD