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Tax Compliance by Firms and Audit Policy
Bayer, Ralph - 2010
Firms are usually better informed than tax authorities about market conditions and the potential profits of competitors. They may try to exploit this situation by underreporting their own taxable profits. The tax authority could offset firms' informational advantage by adopting "smarter" audit...
Persistent link: https://www.econbiz.de/10013135545
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010398977
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Self-serving bias and tax morale
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2014 - This version: September 2014
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …
Persistent link: https://www.econbiz.de/10010403224
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Inferring tax compliance from pass-through : evidence from Airbnb tax enforcement agreements
Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - 2019
Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion …
Persistent link: https://www.econbiz.de/10012033218
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Tax Compliance and Firms Strategicinterdependence
Bayer, Ralph - 2008
We focus on a relatively neglected area of the tax-compliance literature ineconomics, the behaviour of firms. We examine the impact of alternativeaudit rules on receipts from a tax on profits in the context of strategicinter-dependence of firms. In the market firms may compete in terms ofeither...
Persistent link: https://www.econbiz.de/10012772621
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Does Voluntary Tax Compliance Increase after Granting Tax Amnesty?
Sudarma, I Made - 2017
Objective – The main objective of this study is to explore the meaning of voluntary tax compliance by a person after they are granted tax amnesty. Methodology/Technique – This research is qualitative research and uses a transcendental phenomenology method. Findings – The results show that...
Persistent link: https://www.econbiz.de/10012951243
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User-Friendly Taxpaying
Thomas, Kathleen DeLaney - 2017
Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more...
Persistent link: https://www.econbiz.de/10012971050
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Humanizing the Tax System : What National Taxpayer Advocate Nina E. Olson Did For America's Kids and their Families
Lipman, Francine J. - 2021
At their core, taxpayer rights are human rights. They are about our inherenthumanity.—Nina E. OlsonThe federal income tax system does not exist for statutes, regulations, codes, enforcement, assessments, collection, redistribution, procedures, publications, liens, levies, refunds, liabilities,...
Persistent link: https://www.econbiz.de/10013237692
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Socio-economic Factors of Tax Compliance : An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh
Mannan, Dr Kazi Abdul - 2021
Tax compliance can be affected by many factors such as magnitude of compliance cost, the extent of penalty, perceived fairness of the tax system, awareness level of taxpayers and perceptions of government spending. The purpose of the study is identifying factors that affect compliance of...
Persistent link: https://www.econbiz.de/10013240848
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Presumptive Collection : A Prospect Theory Approach to Increasing Small Business Tax Compliance
Thomas, Kathleen DeLaney - 2014
Persistent link: https://www.econbiz.de/10013063158