The relationship between tax education dimensions and tax compliance behaviour

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Publisher : GRIN Verlag
ISBN 13 : 3668731527
Total Pages : 106 pages
Book Rating : 4.6/5 (687 download)

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Book Synopsis The relationship between tax education dimensions and tax compliance behaviour by : Zakarie Ahmednour Ali

Download or read book The relationship between tax education dimensions and tax compliance behaviour written by Zakarie Ahmednour Ali and published by GRIN Verlag. This book was released on 2018-06-20 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thesis (M.A.) from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 4, , language: English, abstract: This study investigates the relationship between tax education dimensions and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. This study is motivated by low tax compliance and low tax education in Somalia. Specifically, the objectives of this study were to examine the relationships between efforts for tax learning, awareness of tax laws and understanding of tax laws; and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. To achieve the research objectives, primary data were collected through administrating survey questionnaires to salaried taxpayers in Mogadishu, Somalia. The data were analysed using multiple regression analysis. The findings of the study indicate that efforts for tax learning had a negative and significant relationship with tax compliance behaviour. On the other hand, the awareness of tax laws and understanding of tax laws had a positive and insignificant relationship with tax compliance behaviour. Efforts for tax learning contributes the most towards tax compliance behavior. Therefore, the policymakers in Somalia should focus more on the most important contributing factor, i.e. efforts for tax learning, to enhance tax compliance and ultimately mitigate the problem of noncompliance in Somalia.

Tax Compliance and Tax Morale

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Publisher : Edward Elgar Publishing
ISBN 13 : 1847207200
Total Pages : 318 pages
Book Rating : 4.8/5 (472 download)

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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.

Factors Influencing Individual Taxpayer Compliance Behaviour

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Publisher : Springer Science & Business Media
ISBN 13 : 9400774761
Total Pages : 356 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Factors Influencing Individual Taxpayer Compliance Behaviour by : Ken Devos

Download or read book Factors Influencing Individual Taxpayer Compliance Behaviour written by Ken Devos and published by Springer Science & Business Media. This book was released on 2013-09-30 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.​

The Influence of Education on Tax Avoidance and Tax Evasion

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Influence of Education on Tax Avoidance and Tax Evasion by : Jeyapalan Kasipillai

Download or read book The Influence of Education on Tax Avoidance and Tax Evasion written by Jeyapalan Kasipillai and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. The survey considers existing literature in the field of education and ascertains whether education can influence the respondents' compliance behaviour. The statistical findings confirm the prevalence of a relationship between education and tax compliance. This relationship is generally consistent, particularly so to the questions relating to general avoidance and personal avoidance. There is an improvement in personal tax compliance among students especially among females after one semester of pursuing a preliminary taxation course. It is suggested that universities providing courses in social science as well as business, management and accounting studies should offer the preliminary taxation course as a core subject to all their students.

Global Encyclopedia of Public Administration, Public Policy, and Governance

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Publisher : Springer Nature
ISBN 13 : 3030662527
Total Pages : 13623 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Global Encyclopedia of Public Administration, Public Policy, and Governance by : Ali Farazmand

Download or read book Global Encyclopedia of Public Administration, Public Policy, and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Why People Pay Taxes

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Publisher :
ISBN 13 : 9780472103386
Total Pages : 361 pages
Book Rating : 4.1/5 (33 download)

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Book Synopsis Why People Pay Taxes by : Joel Slemrod

Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion

Developing Alternative Frameworks for Explaining Tax Compliance

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Publisher : Routledge
ISBN 13 : 1136970657
Total Pages : 469 pages
Book Rating : 4.1/5 (369 download)

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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 469 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.

The Economic Psychology of Tax Behaviour

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Publisher : Cambridge University Press
ISBN 13 : 9781107321175
Total Pages : 278 pages
Book Rating : 4.3/5 (211 download)

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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.

The effect of good governance on the voluntary payment of taxes

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Publisher : GRIN Verlag
ISBN 13 : 3668731918
Total Pages : 12 pages
Book Rating : 4.6/5 (687 download)

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Book Synopsis The effect of good governance on the voluntary payment of taxes by : Agu Okezie David

Download or read book The effect of good governance on the voluntary payment of taxes written by Agu Okezie David and published by GRIN Verlag. This book was released on 2018-06-21 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2018 in the subject Law - Tax / Fiscal Law, grade: 3.5, University of Nigeria, language: English, abstract: In Nigeria, the need to improve voluntary payment of taxes or voluntary tax compliance has resulted in the various tax reform attempts by various successive governments. Suffice to mention that these reforms have not been able to stimulate the expected increase in tax revenue over the years, and this has snowballed into an unarguable tax gap as revealed in the share of income taxes in total revenue profile of the country. This poor tax compliance behavior often referred to in the literature as the “compliance puzzle” is a challenging experience across countries but suspected to be more critical in developing economies. In modeling tax compliance, the answer under the traditional theory of compliance is fear of detection and punishment. However, this model has been found to be inadequate in explaining the motives and intentions for tax compliance. The argument is that tax compliance may be subdivided into compliance resulting from enforcements or influence of tax authorities and voluntary compliance. This leads to a logical question which interestingly extends the compliance issue; what would lead citizens to behave more honestly, provide correct information and improve the tax compliance rate voluntarily? One answer to this question is the existence of an intrinsic motivation to pay taxes, which have been sometimes called, “tax morale”. Tax morale has evolved as an instrumental component in understanding voluntary tax compliance using a more integrated approach with a bias for non-economic factors. This study argues that the citizens’ perception of government accountability is an instrumental factor that shapes the emergence and maintenance of tax morale resulting in voluntary tax compliance. The underlining framework is that there is a social contract that defines the relationship between the government and the governed.

The Influence of Tax Education on Tax Compliance Attitude

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Publisher : LAP Lambert Academic Publishing
ISBN 13 : 9783659207853
Total Pages : 196 pages
Book Rating : 4.2/5 (78 download)

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Book Synopsis The Influence of Tax Education on Tax Compliance Attitude by : Zelalem Berhane Abay

Download or read book The Influence of Tax Education on Tax Compliance Attitude written by Zelalem Berhane Abay and published by LAP Lambert Academic Publishing. This book was released on 2012-08 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value of tax education on improving the tax compliance attitude is perceptible as educated taxpayers may be more aware of their responsibility as well as the sanctions to be imposed if they were not compliant with tax laws. Attitude towards tax compliance can be improved through the improvement of taxation knowledge. Knowledge as one of the factors in compliance is related to the taxpayers' ability to understand taxation laws, and their willingness to comply. Educating taxpayers and keeping them well informed with the sentences of being an evader may be important, as a prevention measure is better than cure. If tax non compliance attitude can be improved because of the provision of tax education, the ministry of education (in collaboration with the tax authority) may think of this relationship and deliver tax course (similar to civics and ethics) as a common course to all students.

A Reexamination of Taxpayer Behavior

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Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis A Reexamination of Taxpayer Behavior by : Michael W. Spicer

Download or read book A Reexamination of Taxpayer Behavior written by Michael W. Spicer and published by . This book was released on 1975 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Determinants of Tax Compliance

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (959 download)

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Book Synopsis Determinants of Tax Compliance by : Darcie Marie Costello

Download or read book Determinants of Tax Compliance written by Darcie Marie Costello and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The final study included in this research examines the role of system justification in a tax setting. This theory predicts that perceived dependency upon the tax system will improve compliance. Dependence on the tax system is introduced by describing hypothetical taxpayers as dependent upon tax refunds they receive after qualifying for tax credits and tax deductions. This study specifically examines the interaction between system dependence and audit risk. It finds that under certain conditions, system dependence mitigates the positive relationship between low audit risk and tax evasion.

Tax Morale What Drives People and Businesses to Pay Tax?

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Publisher : OECD Publishing
ISBN 13 : 9264755020
Total Pages : 68 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Tax Morale What Drives People and Businesses to Pay Tax? by : OECD

Download or read book Tax Morale What Drives People and Businesses to Pay Tax? written by OECD and published by OECD Publishing. This book was released on 2019-09-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Law and Social Norms

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Publisher : Harvard University Press
ISBN 13 : 9780674042308
Total Pages : 276 pages
Book Rating : 4.0/5 (423 download)

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Book Synopsis Law and Social Norms by : Eric Posner

Download or read book Law and Social Norms written by Eric Posner and published by Harvard University Press. This book was released on 2009-07-01 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the role of law in a society in which order is maintained mostly through social norms, trust, and nonlegal sanctions? Eric Posner argues that social norms are sometimes desirable yet sometimes odious, and that the law is critical to enhancing good social norms and undermining bad ones. But he also argues that the proper regulation of social norms is a delicate and complex task, and that current understanding of social norms is inadequate for guiding judges and lawmakers. What is needed, and what this book offers, is a model of the relationship between law and social norms. The model shows that people's concern with establishing cooperative relationships leads them to engage in certain kinds of imitative behavior. The resulting behavioral patterns are called social norms. Posner applies the model to several areas of law that involve the regulation of social norms, including laws governing gift-giving and nonprofit organizations; family law; criminal law; laws governing speech, voting, and discrimination; and contract law. Among the engaging questions posed are: Would the legalization of gay marriage harm traditional married couples? Is it beneficial to shame criminals? Why should the law reward those who make charitable contributions? Would people vote more if non-voters were penalized? The author approaches these questions using the tools of game theory, but his arguments are simply stated and make no technical demands on the reader.

Personality Aspects of Tax Compliance Behaviour

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (139 download)

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Book Synopsis Personality Aspects of Tax Compliance Behaviour by : Lívia Lukovszki

Download or read book Personality Aspects of Tax Compliance Behaviour written by Lívia Lukovszki and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thanks to the famous slippery slope theory, a wide range of factors influencing tax compliance behaviour have been studied in numerous papers. Still, the knowledge on the relationship between these factors and personality traits is limited. Studies mainly concentrated on the Big Five traits and assessed tax compliance behaviour as a phenomenon. The present study, by applying CFA and OLS linear regression on the survey data of 350 respondents, explores the relationships between the Big Five personality traits, HEXACO Honesty-Humility, Machiavellianism, and the influencing elements of tax compliance behaviour to understand who and why is more likely to evade taxes than others. We found that HEXACO Honesty-Humility, Machiavellianism, and Agreeableness affect more elements of the tax evasion behaviour than the other examined personality traits. We argue that this is because HEXACO Honesty-Humility, Machiavellianism, and Agreeableness are directly linked to the dilemma of prioritising individual or prosocial values and duties. Honesty-Humility seems to relate to almost all aspects of tax evasion and, thus, to be the most important determinant of tax compliance behaviour.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

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Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD

Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

International Tax Administration

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Publisher : CCH Australia Limited
ISBN 13 : 1921701293
Total Pages : 321 pages
Book Rating : 4.9/5 (217 download)

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Book Synopsis International Tax Administration by : Jonathan Mendel

Download or read book International Tax Administration written by Jonathan Mendel and published by CCH Australia Limited. This book was released on 2010 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The biennial tax administration conference held by ATAX ... ninth conference was held in Sydney in April 2010 ... . This edited volume of papers from the conference is organized into the three key themes of the conference ..."--Back cover.