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Assessing the effectiveness of law enforcement on improving tax compliance in Indonesia : an empirical investigation
Rosid, Arifin; Romadhaniah - In: Bulletin of Indonesian economic studies 59 (2023) 2, pp. 243-267
Persistent link: https://www.econbiz.de/10014391658
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The slippery slope framework : extending the analysis by investigating factors affecting trust and power
Mardhiah, Mardhiah; Miranti, Riyana; Tanton, Robert - 2019
studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to … fully exploring these factors. The results show that most factors had a significant influence on trust and power. The … compliance. However, the study fails to find evidence of the relationship of power with enforced compliance, although enforced …
Persistent link: https://www.econbiz.de/10011966881
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Improving voluntary compliance using power of tax administrators : the mediating role of trust
Siti Fatimah Abdul Rashid; Rosiati Ramli; Mohd Rizal Palil - In: Asian journal of business and accounting : AJBA 14 (2021) 2, pp. 101-136
Persistent link: https://www.econbiz.de/10013363434
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Enforce tax compliance, but cautiously : the role of trust in authorities and power of authorities
Tsikas, Stefanos A. - 2017
aggregate level. Results show that both trust and power are positively correlated with higher tax compliance. Trust and power … also moderate each other: the lower trust, the greater the compliance-increasing impact of power. However, the positive …
Persistent link: https://www.econbiz.de/10011655181
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Randomness in Tax Enforcement
Scotchmer, Suzanne - 1988
For most parameter values, increased randomness about how much taxable income an auditor would assess leads to higher reported income and more revenue, When reducing randomness is costly, optimality requires some randomness in assessed taxable Income. Even if reducing randomness g costless,...
Persistent link: https://www.econbiz.de/10012476554
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Tax Enforcement (De)Centralization : Tax Compliance Versus Competitiveness
van der Geest, Jesse - 2019
We study tax compliance under decentralized versus centralized tax enforcement. Using a tax administration reform in Canada, we examine which organizational level of tax enforcement leads to higher compliance. Our results show that there is more tax avoidance under centralized tax enforcement....
Persistent link: https://www.econbiz.de/10012889436
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Enforcement as Substance in Tax Compliance
Lederman, Leandra; Sichelman, Ted M. - 2013
It is well known that the government’s complete failure to enforce a law can nullify that law. But what are the effects of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law in predictable and beneficial ways. Specifically, in...
Persistent link: https://www.econbiz.de/10014158272
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The Role of Administrative Factors in Tax Reform : Simplicity, Compliance and Enforcement
Gale, William G.; Holtzblatt, Janet - 2000
This paper examines the role of administrative factors in tax reform. How difficult is it for taxpayers to comply with and understand the current tax system? How much does operating the system cost? How well are taxes enforced? How would modifying the income tax or starting over with a new...
Persistent link: https://www.econbiz.de/10014168864
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Randomness in Tax Enforcement
Scotchmer, Suzanne; Slemrod, Joel B. - 2021
For most parameter values, increased randomness about how much taxable income an auditor would assess leads to higher reported income and more revenue, When reducing randomness is costly, optimality requires some randomness in assessed taxable Income. Even if reducing randomness g costless,...
Persistent link: https://www.econbiz.de/10013228039
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Batrancea, Larissa M.; Nichita, Anca; De Agostini, Ruggero - In: Financial innovation : FIN 8 (2022), pp. 1-23
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of …‑post‑communist countries doing business in five economic branches. After using scenarios that experimentally manipulated trust and power, our … results confirmed the framework's assumptions regarding the attitudes of the self‑employed taxpayers; trust and power fostered …
Persistent link: https://www.econbiz.de/10013498860