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Tax compliance and personal income tax perceived performance in Oyo state

Adegbite, T. A.; Taiwo, F. H.; Araoye, F. E. - In: Accounting and taxation review : A&TR 3 (2019) 2, pp. 22-30

Persistent link: https://www.econbiz.de/10012204649

The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy

Mazzolini, Gabriele; Pagani, Laura; Santoro, Alessandro - In: International tax and public finance 29 (2022) 4, pp. 1014-1046

Persistent link: https://www.econbiz.de/10013438466

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers' compliance moderated by compliance intentions

Rahmayanti, Nida Putri; T., Sutrisno; Prihatiningtias, … - 2020

Persistent link: https://www.econbiz.de/10012211263

Tax knowledge and tax behaviour of individual taxpayers in South Africa : a scoping review

Matshona, Zanele; Sibanda, Mabutho; Phesa, Masibulele - In: International journal of economics and financial issues … 14 (2024) 5, pp. 299-316

Persistent link: https://www.econbiz.de/10015085297

Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway

Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020

exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic … taxpayers' subjective probability of detecting future evasion and hence weaken compliance. Our results suggest improved future … compliance for five post-audit years by those that were found noncompliant in the audits. Those that were found compliant …

Persistent link: https://www.econbiz.de/10012258663

Do audits improve future tax compliance in the absence of penalties? : evidence from random Audits in Norway

Hebous, Shafik; Jia, Zhiyang; Løyland, Knut; Thoresen, … - 2020

exceptional randomized setup to estimate the effects of tax audits on future compliance explicitly distinguishing between dynamic … taxpayers' subjective probability of detecting future evasion and hence weaken compliance. Our results show improved future … compliance for five post-audit years by those that were found noncompliant in the audits, despite the absence of penalty …

Persistent link: https://www.econbiz.de/10012314790

Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report

Frizis, Iakov; Głowacki, Krzysztof - 2017

The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...

Persistent link: https://www.econbiz.de/10011852785

Revenue administration gap analysis program : an analytical framework for personal income tax gap estimation

Thackray, Mick; Jennings, Sarah; Knudsen, Martin B. - 2021

It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This...

Persistent link: https://www.econbiz.de/10013334908

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

Estimating the corporate income tax gap : the RA-GAP methodology

Ueda, Junji - 2018

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the...

Persistent link: https://www.econbiz.de/10011945796

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