Objective – The purpose of this study is to determine the effect of tax inspections of compliance in the corporate taxpayers pay income tax in particular article 25 of income tax on Tax Office (KPP) Pratama Pekanbaru Tampan.Methodology/Technique – The object of this study is the taxpayers...

This study uses two online experiments to examine the potential consequences of a recent U.S. Senate proposal to prefill federal income tax returns on behalf of individuals. Consistent with omission theory, we find that prefilled returns lower compliance compared to self-completed returns when...

Filing of annual income tax is major requirement under the Liberia Revenue code like other tax jurisdictions that implement self-assessment instead of agency assessments. But in Liberia, there are very low compliance levels of annual tax returns especially for individual taxpayers. This paper...

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining...