Developing Alternative Frameworks For Explaining Tax Compliance

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Developing Alternative Frameworks for Explaining Tax Compliance

Author : James Alm
Publisher : Routledge
ISBN 13 : 1136970657
Total Pages : 272 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 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.

Tax Morale What Drives People and Businesses to Pay Tax?

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264755020
Total Pages : 63 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 63 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.

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

Author : OECD
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.

Why People Pay Taxes

Author : Joel Slemrod
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

Corruption, Taxes and Compliance

Author : Ms.Anja Baum
Publisher : International Monetary Fund
ISBN 13 : 1484330188
Total Pages : 31 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Corruption, Taxes and Compliance by : Ms.Anja Baum

Download or read book Corruption, Taxes and Compliance written by Ms.Anja Baum and published by International Monetary Fund. This book was released on 2017-11-17 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.

Political Economy of Taxation

Author : Sacit Hadi Akdede
Publisher : IJOPEC Publication
ISBN 13 : 0993211879
Total Pages : 209 pages
Book Rating : 4.9/5 (932 download)

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Book Synopsis Political Economy of Taxation by : Sacit Hadi Akdede

Download or read book Political Economy of Taxation written by Sacit Hadi Akdede and published by IJOPEC Publication. This book was released on 2016-11-15 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Conference of Political Economy (ICOPEC), takes as a goal to identify and analyze the status of its age, held its first conference with the theme "International Political Economy: Adam Smith Today " in 2009. Following the ICOPEC conference, JOPEC Publication started to be published in 2010. JOPEC Publication aims at searching required alternatives, in addition to existing alternatives, with a critical approach, has been the main supporter of ICOPEC conference by including the studies in this context. In 2016, ICOPEC conferences were turned into a conference series with its 7th conference and the main theme of the 7th conference was determined as “State, Economic Policy, Taxation and Development". JOPEC Publication has undertaken to publish the papers, presented at this conference in English and Turkish, as an e-book. e realization of understanding like increasing "social welfare" by meeting public requirements requires benefiting widely from tax policies. Since taxes are mandatory payments from individuals and institutions to the State, they inevitably affect the overall economy. e expected role from tax policy is to affect positively the overall economy in parallel with the sated objectives of government since the regulations in taxation field affect, both negatively and positively, financial, economic, social and political areas. is editorial book includes a lot of topics that tax policy both affects and affect tax policy.

The Ethics of Tax Evasion

Author : Robert W. McGee
Publisher : Springer Science & Business Media
ISBN 13 : 1461412862
Total Pages : 678 pages
Book Rating : 4.4/5 (614 download)

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Book Synopsis The Ethics of Tax Evasion by : Robert W. McGee

Download or read book The Ethics of Tax Evasion written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2011-12-21 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

The Economic Psychology of Tax Behaviour

Author : Erich Kirchler
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.

Handbook of Research on Public Finance in Europe and the MENA Region

Author : Erdo?du, M. Mustafa
Publisher : IGI Global
ISBN 13 : 1522500545
Total Pages : 618 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Handbook of Research on Public Finance in Europe and the MENA Region by : Erdo?du, M. Mustafa

Download or read book Handbook of Research on Public Finance in Europe and the MENA Region written by Erdo?du, M. Mustafa and published by IGI Global. This book was released on 2016-05-03 with total page 618 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.

Taxation and Development: The Weakest Link?

Author : Richard M. Bird
Publisher : Edward Elgar Publishing
ISBN 13 : 1783474335
Total Pages : 464 pages
Book Rating : 4.7/5 (834 download)

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Book Synopsis Taxation and Development: The Weakest Link? by : Richard M. Bird

Download or read book Taxation and Development: The Weakest Link? written by Richard M. Bird and published by Edward Elgar Publishing. This book was released on 2014-09-26 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a

Handbook on Taxation

Author : W. Bartley Hildreth
Publisher : Routledge
ISBN 13 : 1351564285
Total Pages : 1021 pages
Book Rating : 4.3/5 (515 download)

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Book Synopsis Handbook on Taxation by : W. Bartley Hildreth

Download or read book Handbook on Taxation written by W. Bartley Hildreth and published by Routledge. This book was released on 2019-07-16 with total page 1021 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

(Dis)honesty in Management

Author : Tiia Vissak
Publisher : Emerald Group Publishing
ISBN 13 : 1781906025
Total Pages : 392 pages
Book Rating : 4.7/5 (819 download)

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Book Synopsis (Dis)honesty in Management by : Tiia Vissak

Download or read book (Dis)honesty in Management written by Tiia Vissak and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume concentrates on different forms of honesty and dishonesty in management and their consequences for managers, firms and society. These issues are related to values and behavior patterns and thus, the basis of contemporary business.

Global Encyclopedia of Public Administration, Public Policy, and Governance

Author : Ali Farazmand
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.

HCI International 2020 – Late Breaking Papers: Cognition, Learning and Games

Author : Constantine Stephanidis
Publisher : Springer Nature
ISBN 13 : 3030601285
Total Pages : 787 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis HCI International 2020 – Late Breaking Papers: Cognition, Learning and Games by : Constantine Stephanidis

Download or read book HCI International 2020 – Late Breaking Papers: Cognition, Learning and Games written by Constantine Stephanidis and published by Springer Nature. This book was released on 2020-10-03 with total page 787 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes late breaking papers from the 22nd International Conference on Human-Computer Interaction, HCII 2020, which was held in July 2020. The conference was planned to take place in Copenhagen, Denmark, but had to change to a virtual conference mode due to the COVID-19 pandemic. From a total of 6326 submissions, a total of 1439 papers and 238 posters have been accepted for publication in the HCII 2020 proceedings before the conference took place. In addition, a total of 333 papers and 144 posters are included in the volumes of the proceedings published after the conference as “Late Breaking Work” (papers and posters). These contributions address the latest research and development efforts in the field and highlight the human aspects of design and use of computing systems.

Applied Behavioral Economics Research and Trends

Author : Ianole, Rodica
Publisher : IGI Global
ISBN 13 : 1522518274
Total Pages : 255 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Applied Behavioral Economics Research and Trends by : Ianole, Rodica

Download or read book Applied Behavioral Economics Research and Trends written by Ianole, Rodica and published by IGI Global. This book was released on 2016-12-12 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: Interdisciplinary factors in the modern business realm have significant impacts on economic agents within organizations. These behavioral influences affect multiple decision-making processes on both the individual and organizational levels. Applied Behavioral Economics Research and Trends provides a comprehensive examination of the social, psychological, and emotional factors in organizational behavior and economic decision-making and how these issues provide a deeper understanding of various economic behaviors. Highlighting relevant coverage across a range of topics, such as consumer behavior, inter-temporal choices, and self-employment, this book is ideally designed for managers, researchers, professionals, graduate students, and practitioners seeking scholarly material on the implications of behavioral economics across numerous industries.

Tax Compliance and Tax Morale

Author : Benno Torgler
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.

Taxation in Crisis

Author : Dimitrios D. Thomakos
Publisher : Springer
ISBN 13 : 3319653105
Total Pages : 454 pages
Book Rating : 4.3/5 (196 download)

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Book Synopsis Taxation in Crisis by : Dimitrios D. Thomakos

Download or read book Taxation in Crisis written by Dimitrios D. Thomakos and published by Springer. This book was released on 2017-10-28 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally. Contributions seek to address the core question of how to design a tax policy mix that can serve primarily efficiency, growth and possibly equity goals at a time where fiscal spending, for many economies, is not a viable option. Chapters provide a historical perspective on taxation, then go on to cover aspects of the modern theory of optimal taxation and tax design and provide valuable international perspectives on current tax practices and much required tax reforms. Empirical analysis on taxation and related economic data help the readers to understand how data-based observations and results are linked to the theory of taxation, and more importantly economic growth, before offering appropriate policy prescriptions. This book will be of interest to scholars and practitioners interested in learning more about taxation and why it matters today in the global economy.