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Income Tax Compliance Research
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Book Synopsis Taxpayer Compliance, Volume 1 by : Jeffrey A. Roth
Download or read book Taxpayer Compliance, Volume 1 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 2016-11-11 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings, and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Volume I presents the panel's report, which critically reviews previous research on the subject, reaches conclusions about the findings and recommends future research programs to fill gaps in knowledge. The report also recommends ways to maintain and develop the intellectual, financial, and data resources devoted to taxpayer compliance research. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Book Synopsis Taxpayer Compliance, Volume 1 by : Jeffrey A. Roth
Download or read book Taxpayer Compliance, Volume 1 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 1989-06-29 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Book Synopsis Tax Compliance and Tax Morale by : Benno Torgler
Download or read book Tax Compliance and Tax Morale written by Benno Torgler and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Download or read book Income Tax Compliance Research written by and published by . This book was released on 1988 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Causes and Consequences of Income Tax Noncompliance by : Jeffrey A. Dubin
Download or read book The Causes and Consequences of Income Tax Noncompliance written by Jeffrey A. Dubin and published by Springer Science & Business Media. This book was released on 2011-12-02 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers’ knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book’s aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud.
Download or read book Taxation written by Margaret Lamb and published by Oxford University Press on Demand. This book was released on 2005 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
Book Synopsis Income Tax Compliance Research by : United States. Internal Revenue Service
Download or read book Income Tax Compliance Research written by United States. Internal Revenue Service and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxpayer Compliance, Volume 2 by : Jeffrey A. Roth
Download or read book Taxpayer Compliance, Volume 2 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 2016-11-11 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Not everyone complies with the United States Internal Revenue Code. Many individuals and organizations fail to file timely tax returns, assess their tax liability correctly, or pay taxes when due. To improve compliance, tax administrators must choose among alternative strategies, such as increasing evaders' risks of punishment, motivating social norms, and making compliance easier. Concerned with these choices, the IRS asked the National Academy to assess previous research on the determinants of taxpayer compliance and to highlight the most promising areas for future research. The Academy's panel authored the two-volume Taxpayer Compliance. Volume 2 is a collection of eight background papers commissioned by the panel. They present novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance. The varied topics addressed include: the political and institutional context of the American tax system; a typology of noncompliance; a study of the way the visibility of noncompliance affects patterns of taxpaying in the house-painting profession; and theories of ways tax practitioners may affect their clients' compliance. These papers not only illustrate for a general audience what various disciplines can add to knowledge but also suggest for specialized researchers the opportunities that taxpayer compliance offers for extending and testing the theories of their disciplines. Taxpayer Compliance will be a valuable reference for tax practitioners and others concerned with noncompliance problems, and for scholars and students of law and sociology, political science, social psychology, and economics.
Book Synopsis Developing Alternative Frameworks for Explaining Tax Compliance by : James Alm
Download or read book Developing Alternative Frameworks for Explaining Tax Compliance written by James Alm and published by Routledge. This book was released on 2010-06-10 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Economic Psychology of Tax Behaviour by : Erich Kirchler
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Income tax compliance research by : United States. Internal Revenue Service
Download or read book Income tax compliance research written by United States. Internal Revenue Service and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Income Tax Compliance Research: Gross tax gap estimates and projections for 1973-1992 by :
Download or read book Income Tax Compliance Research: Gross tax gap estimates and projections for 1973-1992 written by and published by . This book was released on 1988 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Compliance Research written by and published by . This book was released on 1983 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Compliance Research written by and published by . This book was released on 1988 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Summary written by and published by . This book was released on 1985 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Compliance Research written by and published by . This book was released on 1988 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Influence of Tax Education on Tax Compliance. A Study of Lagos State Internal Revenue Service (LIRS) by : Damilare Olatunbosun
Download or read book The Influence of Tax Education on Tax Compliance. A Study of Lagos State Internal Revenue Service (LIRS) written by Damilare Olatunbosun and published by GRIN Verlag. This book was released on 2021-07-26 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 65% (Grade B), , course: Accounting, language: English, abstract: Taxation is one of the important elements in managing national income, especially in developed countries and has played an important role in civilized societies since their inception. Thus, this study established the influence of tax education on taxpayer’s voluntary compliance behaviour in Lagos State, Nigeria by assessing the influence of taxpayer’s education level on tax compliance and also investigates the influence of taxpayer’s income level on tax compliance. This study adopted a survey research design and the data required for this study was gotten through the instrument of questionnaire. One hundred and twenty - five (125) copies of questionnaire were administered to the staff of Lagos State Internal Revenue Service using convenience sampling technique out of which one hundred and sixteen (116) were retrieved for analysis. Two hypotheses were formulated from the structure of research questions. Chi-square analysis was used to test the hypotheses through the Statistical Package for Social Sciences.
